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Author
Brodzka Alicja (Wrocław University of Economics, Poland)
Title
Good Tax Governance's Role in the Process of Renewing Economies
Rola dobrych rządów w dziedzinie opodatkowania w procesie odnowy gospodarek
Source
Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu, 2012, nr 1 (10), s. 21-31, bibliogr. 23 poz.
Financial Sciences / Uniwersytet Ekonomiczny we Wrocławiu
Keyword
Opodatkowanie, Konkurencja, Bezpieczeństwo finansowe, Polityka podatkowa
Taxation, Competition, Financial security, Tax policy
Note
streszcz., summ.
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)

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)
Accessibility
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The Library of Warsaw School of Economics
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Bibliography
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ISSN
2080-5993
Language
eng
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