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.
Analiză aprofundată
Autor extern
Jeffrey OWENS (WU Global Tax Policy Center, Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Austria)
Despre acest document
Tipul publicației
Cuvânt-cheie
- construcţie europeană
- cooperare fiscală europeană
- cooperare internațională
- corupție
- creștere economică
- DREPT
- drept penal
- ECONOMIE
- EDUCAŢIE COMUNICARE ŞI COMUNICAŢII
- FINANŢE
- fiscalitate
- fiscalitate
- globalizare
- guvernare
- informaţia şi prelucrarea informaţiei
- Instituțiile Uniunii Europene și funcția publică europeană
- politici de cooperare
- POLITICĂ
- politică economică
- putere executivă şi administraţie publică
- RELAŢII INTERNAŢIONALE
- rolul internațional al UE
- schimb de informații
- situație economică
- transparență administrativă
- transparență în luarea deciziilor
- UNIUNEA EUROPEANĂ
- țări în curs de dezvoltare