LA BONNE GOUVERNANCE DANS LE DOMAINE FISCAL

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

• fiscalite
• bonne gouvernance
• cooperation fiscale
• paradis fiscaux
• evasion fiscale