Good Tax Governance's Role in the Process of Renewing Economies

• Autorzy: Alicja Brodzka

Warianty tytułu

Rola dobrych rządów w dziedzinie opodatkowania w procesie odnowy gospodarek

• Języki publikacji: EN

Abstrakty

EN

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. (original abstract)

Celem artykułu jest przybliżenie tematyki dobrych rządów w dziedzinie opodatkowania. Działania z zakresu soft-law, sukcesywnie wdrażane i udoskonalane, mogą wpłynąć na poprawę zarządzania podatkowego pojedynczych krajów, a także zwiększyć międzynarodowe bezpieczeństwo finansowe dzięki zacieśnieniu międzynarodowej współpracy w sprawach podatkowych. Dobre rządy w dziedzinie opodatkowania - mogąc przynieść pozytywne skutki w różnorakich obszarach - stały się przedmiotem zarówno pojedynczych krajów rozwiniętych, jak i organizacji międzynarodowych. (abstrakt oryginalny)

Słowa kluczowe

EN

Taxation; Competition; Tax policy; Financial security

PL

Opodatkowanie; Konkurencja; Polityka podatkowa; Bezpieczeństwo finansowe

• Czasopismo: Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu
• Rocznik: 2012
• Numer: nr 1 (10)
• Strony: 21--31

Twórcy

autor

Alicja Brodzka

• Wrocław University of Economics, Poland

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