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INTERNATIONAL COOPERATION IN GOOD TAX GOVERNANCE

Ekonomia i Prawo. Economics and Law

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Title Statement INTERNATIONAL COOPERATION IN GOOD TAX GOVERNANCE
 
Added Entry - Uncontrolled Name Brodzka, Alicja; Uniwersytet Ekonomiczny we Wrocławiu, Wydział Nauk Ekonomicznych, Katedra Finansów
 
Uncontrolled Index Term good tax governance, fair tax competition, international tax policy
 
Summary, etc. <p class="Tekststreszczenia-EN">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.</p> <p class="Tekststreszczenia-EN">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.</p>
 
Publication, Distribution, Etc. Uniwersytet Mikołaja Kopernika w Toruniu
2013-06-30 00:00:00
 
Electronic Location and Access application/pdf
http://www.apcz.pl/czasopisma/index.php/EiP/article/view/EiP.2013.021
 
Data Source Entry Ekonomia i Prawo. Economics and Law; Vol 12, No 2 (2013)
 
Language Note pl
 
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