What is Tax Harmonization?

Legal Definition
Tax harmonization is making taxes identical or at least similar in a region. In practice, it usually means increasing tax in low-tax jurisdictions, rather than reducing tax in high-tax jurisdictions or a combination of both.
-- Wikipedia
Legal Definition
Tax harmonization is making taxes identical or at least similar in a region. In practice, it usually means increasing tax in low-tax jurisdictions, rather than reducing tax in high-tax jurisdictions or a combination of both. The best example is the European Union where all countries must have a value added tax of at least 15%.
-- Wikipedia