INTERNATIONAL COOPERATION IN GOOD TAX GOVERNANCE

Alicja Brodzka

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


good tax governance, fair tax competition, international tax policy

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