The current state of globalization still implies a considerable degree of differentiation at both the country and regional levels. Even though financial globalization has resulted in the unification of monetary policy in the EU, the tax systems of countries are still among the few remaining pillars of national policies. Consequently, a major part of the particularities of national or spatial economies still stems from differences in tax systems. As particularities of national economic policies in the context of globalization are often viewed in light of the tax competitiveness of countries, this naturally induces the interest of policymakers in this area. Since the current tax systems are not designed to deal with contemporary challenges such as increased globalization, it is important to consider democratic and liberal ideas to address tax competitiveness issues in the EU. Accordingly, the main aim of the ELF event is to present the cases examining tax competitiveness issues in the EU, explore differences between the “new” and “old” member states, and identify good practices and scalable liberal solutions. The event will address the challenges and opportunities related to tax competitiveness in the EU and its implications for the liberal society.


14:55-15:00 Participants connect to the online
(Zoom link:

15:00-15:10 Addresses by the organisers and welcome speeches
Aleksander Aristovnik | Director, Zavod 14 and University of Ljubljana, Slovenia
Marco Mariani| Second Vice President of the Board of Directors, ELF and Fondazione Luigi Einaudi

15:10-16:45 Webinar and ELF publication presentation:Tax competitiveness in the EU: A comparison between “new” and “old” member states

Fiscal policies and economic growth in the European Union
Séverine Menguy

The strategic role of tax in the new European order: Between encouraging competitiveness and discouraging harmful tax competition
Isabella Cugusi

Green tax reform – Experiences in the old member and guidance for the new member EU countries
Aleksandar Kešeljević

Tax competitiveness in the EU: Evidence from Croatia
Sabina Hodžić

Tax competitiveness in the EU: Evidence from Slovenia
Dejan Ravšelj

Back to the drawing board: Guidelines to rethink Bulgaria’s tax competitiveness
Fabio Ashtar Telarico

Tax competitiveness as a mechanism to promote or distort small economies: The case of North Macedonia
Kristina Misheva

Tax reform in Poland in uncertain times: Challenges and opportunities
Konrad Sobański

Moderator: Nina Tomaževič

16:45-17:00 Break

17:00-18:25 Workshop:Tax competitiveness index in the EU – a call for an adequate policy response
Mehmet Serkan Tosun, Professor of Economics at the University of Nevada, Reno, USA
Aleksandar Kešeljević, Professor of Economics, University of Ljubljana, Slovenia
Kristina Misheva, Associate Professor at Goce Delchev University in Stip, Republic of North Macedonia
Fabio Ashtar Telarico, Assistant Researcher, University of Ljubljana, Slovenia

Moderators: Nina Tomaževič and Dejan Ravšelj

18:25-18:30 Concluding remarks
















An event organised by the European Liberal Forum (ELF). Supported by Zavod 14 in collaboration with Friedrich-Naumann-Stiftung für die Freiheit. and University of Ljubljana Co-funded by the European Parliament.

Neither the European Parliament nor the European Liberal Forum are responsible for the content of the programme, or for any use that may be made of it. The views expressed herein are those of the speaker(s) alone. These views do not necessarily reflect those of the European Parliament and/or the European Liberal Forum asbl.