IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2010i2p552-558.html
   My bibliography  Save this article

La Bonne Gouvernance Dans Le Domaine Fiscal

Author

Listed:
  • Grigore Maria Zenovia

    (Universitatea Nicolae Titulescu, Facultatea de Stiinte Economice)

  • Diamandescu Andrei

    (Universitatea Nicolae Titulescu, Facultatea de Stiinte Economice)

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.

Suggested Citation

  • Grigore Maria Zenovia & Diamandescu Andrei, 2010. "La Bonne Gouvernance Dans Le Domaine Fiscal," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 552-558, December.
    • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:552-558
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/086.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    fiscalité; bonne gouvernance; coopération fiscale; paradis fiscaux; évasion fiscale;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2010:i:2:p:552-558. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.