THE EUROPEANISATION OF GOOD TAX GOVERNANCE

Abstract

This is a unique era where the international tax community, most vocally represented by developed countries mainly through the OECD/G20, is engaged in a global fight against tax evasion and tax avoidance.1 It is thought that lack of tax cooperation increases the risk of cross-border tax evasion and avoidance. As noted by the OECD, ‘[c]o-operation between tax administrations is critical in the fight against tax evasion and protecting the integrity of tax systems’.2 The recalcitrance shown by some countries to engage in deeper cooperation is something that is widely criticized. However, apart from the traditional notions of cooperation/assistance and exchange of information commonly viewed as instrumental in the fight against tax evasion/avoidance, another concept has emerged—that of good tax governance or tax good governance or fiscal good governance.3