Towards the era of good tax governance.

      Аннотация: In modern times the quality of governance starts to be perceived by States as an important issue in the process of renewing their economies. Taxation matters, put in the framework of internationally recognised standards, can become tools that help countries in achieving the general goals of good governance, increase the international cooperation and simultaneously protect the national tax bases. The aim of this study is the presentation of main issues connected with good governance in tax matters. Overview of work on good governance allows examining the characteristics indispensable for enhancing the good governance. Further analysis helps to answer the question what exactly “a competitive and fair tax system” means, and in which way States can act towards attractive tax environment – to be effective, but not to reach for the measures considered harmful. The study also focuses on areas important in the context of improving international tax climate. Analysis of fiscal transparency, tax information exchange and fair tax competition precedes the presentation of the most recent initiatives undertaken at the international level in respect to good governance in tax matters.

Ключевые слова: Transparency, Tax Administration, good tax governance, fair tax competition, exchange of information, international taxation