Good tax governance’s role in the process of renewing economies
Good tax governance’s role in the process of renewing economies
Author(s): Alicja BrodzkaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: good tax governance; fair tax competition; international tax optimisation; international tax policy
Summary/Abstract: The aim of the paper is presenting the most relevant issues of good tax governance matters. Soft-law initiatives, successfully implemented and refined, can improve states’ fiscal management. It also can – through enhanced international cooperation in tax matters – increase international financial security and transparency. As implementing common tax standards can enhance the wide positive effects in the process of renewing economies, good tax governance has become the subject of interests of both individual states and international organisations.
Journal: Nauki o Finansach
- Issue Year: 2012
- Issue No: 1 (10)
- Page Range: 21-31
- Page Count: 11
- Language: English