LA BONNE GOUVERNANCE DANS LE DOMAINE FISCAL

• Main Authors: Diamandescu Andrei, Grigore Maria Zenovia
• Format: Article
• Language: deu
• Published: University of Oradea 2010-12-01
• Series: Annals of the University of Oradea: Economic Science
• Subjects: fiscalite; bonne gouvernance; cooperation fiscale; paradis fiscaux; evasion fiscale
• Online Access: http://anale.steconomiceuoradea.ro/volume/2010/n2/086.pdf

The good governance in the tax area (i.e. more transparency, exchange of information at all levels, effective cross-border cooperation and fair tax competition) is the key element in rebuilding the global economy after the 2008 financial collapse. This paper presents for consideration a series of steps to promote good governance in the tax area, entailing action both within and outside the European Union. A better coordination of EU Member States' positions in their bilateral tax treaties with third countries and in international fora is necessary to ensure greater leverage in dealings with non-cooperative countries.