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Formation of a single market is one of the main priorities during the integration process of the European Union. For this purpose it was planned to unify tax rules throughout the entire Community. The main question of this paper is whether the European Union has been meeting the objective of single market. It focuses on a question whether the tax systems are converging in the context of tax burden, tax mixes and implicit tax rates. Beta and Sigma convergences are used for meeting the goal of the paper. The results suggest evidence of a convergence in the field of tax burden and implicit tax rates during the analysed period. The results also highlight the fact of a possible influence of EU integration as well as of globalization and tax competition issues.