LA BONNE GOUVERNANCE DANS LE DOMAINE FISCAL

Grigore Maria Zenovia () and Diamandescu Andrei ()
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Grigore Maria Zenovia: Universitatea Nicolae Titulescu, Facultatea de Stiinte Economice
Diamandescu Andrei: Universitatea Nicolae Titulescu, Facultatea de Stiinte Economice

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 552-558

Abstract: 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.

Keywords: fiscalité; bonne gouvernance; coopération fiscale; paradis fiscaux; évasion fiscale (search for similar items in EconPapers)
JEL-codes: H21 H26 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:552-558

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