| Summary: | 碩士 === 淡江大學 === 歐洲研究所 === 83 === The research method used in this thesis includes both histor-
ical and documentary approaches. Based on the theory of inte-
gration and the political-economic perspective,the focus is put
on investigating the developing process of the harmonization of
value added tax of the EU,and the Spain''s strategy toward the
policy. There are four main points in the thesis,firstly,to
discuss the meaning and developing history of the harmonization
of value added tax.Secondly,by inducing the related regulations
to anal- yze the imposing tax,deduction and exemption tax rates,
and clea- ring system.Thirdly,to discuss the present situation
in Spain and her strategy toward the harmonization.Finally,to
evaluate the policy''s impact on Spain and the problems which EU
will face in the future. For the EU,the proceeding of the
harmonization of value added tax should be step by step.First,
to align the different tax systems of the member states.Then,to
harmonize the tax base and tax rates.With regard to the action
taken by the Spanish, after joining in the EU they have been
tring to match the har- monization actively and revise the tax
law one by one.Generally speaking,to practice the value added
tax system will be posit- ive to Spain''s finance,commodity
prices,trade,and industry. At the end of the day, the origin
principle will replace the de- stination principle,and tax
harmonization will play an important role in the process of the
harmonization of the value added tax in the EU.Therefore,the
tax rates of member states will become more approximated.But
deep harmonization will easily involve the sensitive
sovereignty issue as well,thus there might be many variables in
the integration process.Besides,Spain belongs to the states of
lower tax rates;the measure of adjusting the tax rates might
have an important influence on Spain''s economy and finance.
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