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Tax governance: how the EU supports third countries

Author

Listed:
  • Raimondi Andrea

    (Unidroit, Rome, Italy)

  • Buda Daniel

    (Babes-Bolyai University, Cluj-Napoca, Romania)

  • Niţă Sorin Cristian

    (Bucharest University of Economic Studies, Bucharest, România)

  • Pistalu Maria

    (Bucharest University of Economic Studies, Bucharest, România)

Abstract

This paper aims to provide an analysis of the legislative framework that regulates the inclusion of clauses on good governance in tax matters, in the agreements concluded between the European Union, with its Member States, and third countries. We provide a representation of the regulatory pathway from a set of standards on tax good governance according to the principles of transparency, exchange of information and fair tax competition towards a common EU external strategy for effective taxation.

Suggested Citation

  • Raimondi Andrea & Buda Daniel & Niţă Sorin Cristian & Pistalu Maria, 2021. "Tax governance: how the EU supports third countries," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 982-989, December.
    • Handle: RePEc:vrs:poicbe:v:15:y:2021:i:1:p:982-989:n:5
    DOI: 10.2478/picbe-2021-0092
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