Ekonomia i Prawo. Economics and Law
INTERNATIONAL COOPERATION IN GOOD TAX GOVERNANCE
DOI: http://dx.doi.org/10.12775/EiP.2013.021
Abstract
In times of crisis and uncertainty the countries look for solutions that will protect tax revenues from tax base erosion. In attempts of increasing the level of tax collection they try to fight tax avoidance and tax evasion. Among the difficult challenges faced by governments, there are also aspects of maintaining their competitive position and keeping measures to stimulate countries’ economic development.
Among the issues related to fiscal policy there are also the matters of good tax governance, defined as standards of transparency, exchange of tax information and fair tax competition. The article presents basic issues related to good governance in the tax matters. The analysis of initiatives of international organisations and the European Union points to the need for double-track action: the implementation of the standards in the developed countries and simultaneous action towards the third countries, so that the standards of good governance in the tax matters can spread at the wide geographical area.
Keywords
Full Text:
PDF (Polish)References
Brodzka A., Garufi S., The Era of Exchange of Information and Fiscal Transparency: The Use of Soft Law Instruments and the Enhancement of Good Governance in Tax Matters, European Taxation Vol. 52. IBFD, 2012.
Broszkiewicz J., Dobre Rządy w Unii Europejskiej, Europrojekty.pl, nr 3/II, luty 2011.
Christian Aid, The Shirts off Their Backs - How Tax Policies Fleece the Poor, Christian Aid Report, wrzesień 2005.
Code of Conduct for Business Taxation, Conclusions of the ECOFIN Council Meeting on 1 December 1997 concerning taxation policy, 98/C 2/01, Official Journal of the European Union, 06.01.1998.
Cooperating with Developing Countries on Promoting Good Governance in Tax Matters, Communication from the Commission to the European Parliament, the Council and the European Economic and Social Committee, Tax and Development: Cooperating with Developing Countries on Promoting Good Governance in Tax Matters, Bruksela, COM(2010) 163.
Dyrektywa Rady 2003/48/WE z dnia 3 czerwca 2003 r. w sprawie opodatkowania dochodów z oszczędności w formie wypłacanych odsetek.
Dyrektywa Rady 2011/16/UE z dnia 15 lutego 2011 r. w sprawie współpracy administracyjnej w dziedzinie opodatkowania i uchylająca dyrektywę 77/799/EWG.
Lang M., Pistone P., Schuch J., Staringer C. (red.), Introduction to European tax law on direct taxation, Linde Verlag, Wiedeń 2010.
Moore M., How Does Taxation Affect the Quality of Governance?, Tax Notes International, Vol. 47 No. 1, lipiec 2007.
Norwegian Government Commission, Tax Havens and Development – Status Analyses and Measures, Norwegian Government Commission 2009:19, Government Publications, Oslo 2009.
O’Shea A., EU Tax Governance Policy Gets Boost from European Parliament, Worldwide Tax Daily, 10.03.2010
OECD, Participatory Development and Good Governance, Development Cooperation Guideline Series, OECD, 1995.
OECD, The Global Forum on Transparency and Exchange of Information for Tax Purposes - Information brief, OECD, 10.12.2012.
Promoting Good Governance in Tax Matters, European Parliament Resolution of 10 February 2010 on promoting good governance in tax matters, 2010/C 341 E/07, 10.02.2010.
Streszczenie Oceny Skutków, Uzupełniający Dokument roboczy służb Komisji: Streszczenie oceny skutków uzupełniający Komunikat Komisji do Parlamentu Europejskiego i Rady - Plan działania zakładający poprawę skuteczności walki z oszustwami podatkowymi i uchylaniem się od opodatkowania; Zalecenie Komisji w sprawie środków, które mają zachęcić państwa trzecie do stosowania minimalnych norm w zakresie dobrych rządów w dziedzinie opodatkowania; Zalecenie Komisji w sprawie agresywnego planowania podatkowego, Komisja Europejska (2012), Bruksela 06.12.2012, SWD (2012) 404 final
UNDP, Governance for Sustainable Human Development, A UNDP Policy Paper, UNDP 1997.
US Department of Treasury, The 2001 National Money Laundering Strategy, US Department of Treasury, The Office of Enforcement, wrzesień 2001
World Bank, Governance and Development, World Bank, 1992.
Zalecenie Komisji z dnia 6 grudnia 2012 r. w sprawie środków mających na celu zachęcenie państw trzecich do stosowania minimalnych norm dobrych rządów w dziedzinie opodatkowania (2012/771/UE), Bruksela 12.12.2012, L 338/37.
ISSN 1898-2255 (print)
ISSN 2392-1625 (online)