105 resultados para TAX REFORM


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This article looks at the EU's efforts to assist administrative reform in Eastern Europe, with particular attention to the twinning exercise, conceptually linked to Europeanization. The article argues that much of the debate on Europeanization has focused predominantly on the way in which existing member states are being transformed as a result of their participation in EU structures. Yet the political importance attached to EU membership by the accession applicants, as well as EU's determination to ensure compliance with the acquis communautaire prior to entry, indicates that Europeanization is not only confined to existing EU member states, but can be exported outside the geographical borders of the EU. Against this background the article argues that extending the scope of the Europeanization thesis beyond existing members can not only help us understand better the process of transformation in Eastern Europe and the ongoing accession negotiations, but can also contribute towards the refinement of the term's rather blurred conceptual content.