Povzetek: Usklajevanje davčne politike je eden od osnovnih elementov, ki lahko prispevajo k večjemu gospodarskemu vključevanju v Evropsko unijo. Rimska pogodba, pogodba o ustanovitvi Evropske gospodarske skupnosti (EGS, EU in Skupnosti) v 2. členu določa, da morajo biti prednostne naloge EGS vzpostavitev skupnega trga s postopnim približevanjem ekonomskih politik držav članic, spodbujanje skladnega gospodarskega razvoja, stalna in uravnotežena gospodarska rast, povečana stabilnost, pospešeno višanje življenjske ravni in tesnejši odnosi med državami članicami. Posredni davki, kot so davek na dodano vrednost, trošarine in carine, se pobirajo od prometa proizvodov ali storitve. Pogodba o ustanovitvi EU vsebuje veliko posebnih določb o posrednem obdavčenju, predvsem glede vzpostavitve carinske unije, usklajevanja posrednih davkov, ter prepoved diskriminatorne in zaščitne obdavčitve proizvoda. V nasprotju s posrednimi davki se neposredni davki (dohodnina, davek od dohodka pravnih oseb), davek na kapital in prispevki za socialno varnost plačujejo na dohodek in kapitalske tokove. Neposredna obdavčitev posega v temeljne svoboščine EU, in sicer v prosti pretok oseb (fizičnih ali pravnih) in prosti pretok kapitala. Ključne besede: davčna politika, harmonizacija, posredno obdavčevanje, neposredno obdavčevanje, skupna konsolidirana davčna osnova Abstract: Coordination of tax policy is one of the basic elements that can contribute to greater economic integration in the European Union. The Treaty of Rome, the Treaty on establishing the European Economic Community (EEC, the EU and the Community) in Article 2 lays down that the priorities of the EEC should be to establish a common market by gradually approximating the economic policies of the Member States, as well as to promote the harmonious economic development, and constantly balanced economic growth, increased stability, accelerated raising of the standard of living and closer relations between the countries to which they belong. Indirect taxes, such as value added tax, excise and customs duties are levied on the sale of products or services. The Treaty contains many specific provisions on indirect taxation, particularly with regard to the establishment of the Customs Union, the harmonization of indirect taxes and the prohibition of discriminatory taxation and protection of the product. In contrast, direct taxes (income tax, corporate income), tax on capital and social security contributions are paid on income and on capital flows. Direct taxation infringes fundamental EU freedoms, namely the free movement of persons (natural or legal) and the free movement of capital. Key words: tax policy, harmonization, indirect taxation, direct taxation, common consolidated corporate tax base