Promoting Good Tax-Governance in Third-Countries: The Role of The EU
This paper forms part of a series of analytical pieces on the absence of EU-coordination regarding aggressive tax planning and its effects, prepared by Policy Department A at the request of the ECON Committee of the European Parliament. Globalization is knitting separate national economies into a single world economy. This is occurring as a result of rising flows of trade and investment, greater labour mobility, and rapid transfers of technology. Deregulation of financial markets, reductions in trade and investment barriers, and reduced communications and transportation costs have spurred those trends. High tax rates are more difficult to sustain in this new economic environment. As economic integration increases, individuals and particularly businesses gain greater freedom to take advantage of foreign economic opportunities. However, the lack of transparency is giving raise to political concerns to opposition to unfair international tax competition. Against this background, the paper sets out some suggestions for how the EU could use taxation to promote good governance in third countries and intensify its work in this area.
Analyse approfondie
Auteur externe
Jeffrey OWENS (WU Global Tax Policy Center, Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Austria)
À propos de ce document
Type de publication
Mot-clé
- construction européenne
- coopération fiscale européenne
- coopération internationale
- corruption
- croissance économique
- DROIT
- droit pénal
- FINANCES
- fiscalité
- fiscalité
- gouvernance
- information et traitement de l'information
- institutions de l'Union européenne et fonction publique européenne
- mondialisation
- pays en développement
- politique de coopération
- politique économique
- pouvoir exécutif et administration publique
- RELATIONS INTERNATIONALES
- rôle international de l'UE
- situation économique
- transparence administrative
- transparence du processus décisionnel
- UNION EUROPÉENNE
- VIE POLITIQUE
- échange d'information
- ÉCONOMIE
- ÉDUCATION ET COMMUNICATION