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.
Задълбочен анализ
Външен автор
Jeffrey OWENS (WU Global Tax Policy Center, Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Austria)
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Ключова дума
- административна прозрачност
- глобализация
- данъчна система
- данъчна система
- държавно управление
- ЕВРОПЕЙСКИ СЪЮЗ
- европейско данъчно сътрудничество
- изграждане на Европа
- изпълнителна власт и обществено обслужване
- ИКОНОМИКА
- икономическа политика
- икономически растеж
- икономически растеж
- институции на ЕС и европейска публична служба
- информация и обработка на информацията
- корупция
- международната роля на ЕС
- МЕЖДУНАРОДНИ ОТНОШЕНИЯ
- международно сътрудничество
- наказателно право
- обмен на информация
- ОБРАЗОВАНИЕ И КОМУНИКАЦИИ
- ПОЛИТИКА
- политика на сътрудничество
- ПРАВО
- прозрачност на управлението
- развиващи се държави
- ФИНАНСИ