Abstract:

The issue of taxation convergence in the European Union is constantly present in debates and with the recent signing of the Treaty for a Fiscal Stability Pact by 25 of the member states the question of fiscal convergence is once again in the limelight. The current study is an analysis of the existence and evolution of taxation convergence tendencies within the European Union using cluster analysis. We will not only show that taxation convergence tendencies exist among the member states, but we will also describe fiscal convergence groups and show their evolution over the last five decades.