CHRONICLE Global Tax Administrations’ Efficiency International Fiscal Cooperation and Governance. Wednesday, 30 May 2018

Authors

  • Eva Andrés Aucejo University of Barcelona
  • Cristina García-Herrera Blanco Complutense University of Madrid
  • Montse Peretó García Autonomous University of Barcelona
  • Mari Cruz Barreiro University of Vigo
  • Ana María Guembe Generalitat de Catalunya
  • Luis Muleiro University of Vigo
  • María Isabel Poza Generalitat de Catalunya
  • Eva Rivera University of Girona
  • Carmen Ruiz University of Vigo
  • Ana María Enríquez University of Barcelona

Keywords:

Global Tax Governance, Tax Gap, Tax Compliance, Global tax models, International tax cooperation

Abstract

The Institute of Fiscal Studies of Spain, 30 mayo de 2018:
https://derecho.ucm.es/data/cont/docs/23-2018-05-28-Programa%20IEF%2030%20mayo%202018%20vdef2505.pdf

International Congress Global Tax Administrations’ Efficiency International Fiscal Cooperation and Governance

The organization of the three conferences has been carried out by the Excellence Network DER 2017-90874-REDT (G.O.T.A-INTAXCOOP & GOV): The Global Observatory on Tax Agencies: Towards on the International Tax Cooperation and Global Governance, in collaboration with the Institute of Fiscal Studies of Madrid, the Department of Financial and Tax Law of the University and with the Department of the Vice Presidency of Economy and Finance of the “Generalitat de Catalunya”.

During these days were presented what are probably today the most significant Global Models on analysis/evaluation of the efficiency of the World Tax Administrations and/or Cooperation/international tax governance, i.e.

 

  • The International Monetary Fund' system: TADAT (financed by the EU, the Tax Agencies of the Netherlands, Japan, the UK, etc), on diagnostic and evaluation of the Tax Agencies worldwide.
  • The INTRA-EUROPEAN ORGANISATION OF TAX ADMINISTRAIONS.
  • The INTER-AMERICAN CENTER FOR TAX ADMINISTRATION - CIAT (for Latin America)
  • The GLOBAL OBSERVATORY ON TAX AGENCIES (G.O.T.A. - DER 2017-90874-REDT INTAXCOOP&GOV): Excellence Network led by the University of Barcelona and focused on the following three issues: A) The efficiency of the Tax Agencies worldwide; B) The international cooperation of the Tax Administrations and C) The Tax Governance worldwide.

 

In the different Workshops held in the cities of Madrid and Barcelona were presented:

  • Panels that dealt with measures and improvements in the area of Cooperation in Direct, Indirect International Taxation and Customs, all top trends in International Taxation of the 21st century;
  • Panels that dealt with "Trends and Challenges in International Tax Governance and, of course,
  • Panels on proposals to improve the effectiveness and efficiency of the World Tax Administrations.

Panels and Network of Excellence EXCELLENCE NETWORK: DER 2017-90874-REDT (GOTA-INTAXCOOP & GOV), which both Professor Eva Andrés Aucejo and Professor Andreu Olesti Rayo and the rest of the Network of Excellence Coordinators were pleased to open to all the Academy in case it was of interest both the attendance at any of the different forums, or also the participation as members of the research teams that compose it.

Author Biographies

Eva Andrés Aucejo, University of Barcelona

Full Professor of Tax Law. University of Barcelona. Researcher and Consulter from the Global Forum on law, Justice and Development of the World Bank on the HCBM, Project 2017. Extraordinary award both in Ph.D. in Law and in Law Degree. Bachelor of Economic Sciences and Business Studies. Director of the Education and Law Review; Principal Investigator of the Excellence Network DER 2017-90874-REDT G.O.T.A.- INTAXCOOP&GOV: “The Global Observatory on Tax Agencies: Towards International Tax Cooperation and Governance”; Principal Investigator of the Der 15-68768-P Project: International Administrative Co-Operation in Tax Matters and ADR of Transnational Tax Disputes and Models for an Institutional Architecture from a European Perspective. Principal Investigator of the “Comparative ADR Systems on tax Law” Project (Generalitat de Catalunya). Visiting scholar in Harvard School of Law, European University Institute, Università di Roma ‘La Sapienza’, Università degli Studi di Firenze, International Bureau of Fiscal Documentation (Amsterdam), Universita degli Studi di Bologna, London School of Economics and Political Sciences (LSE), University of Leeds (UK), Georgetown University (Washington, DC), World Bank (Washington, DC), among others.

Cristina García-Herrera Blanco, Complutense University of Madrid

Director of the Spanish "Fiscal Studies Institute" (Institute attached to the Ministry of Finance, through the Spanish Ministry of Finance). Associate Professor of the Complutense University of Madrid (UCM). Director of Research Studies. Associate Professor UCM.

Montse Peretó García, Autonomous University of Barcelona

General Director of Planning and Fiscal Studies of the Generalitat de Catalunya, and full professor of Tax Law, Autonomous University of Barcelona (UAB).

Mari Cruz Barreiro, University of Vigo

Interim Full Professor of Tax Law. University of Vigo. Extraordinary award Law Degree. Doctoral degree with the mention of European Doctor. Ph.D. Thesis award by the University of Vigo and the Institute of Fiscal Studies (Spanish Ministry of the Economy). Researcher in European and International Tax Law at different centers and Universities such as the IBFD, WU Vienna University of Economics and Business, Max Planck Institute of Tax Law and Public Finances (Munich) and the NYU. 

Ana María Guembe, Generalitat de Catalunya

Specialist for the General Directorate of Planning and Fiscal Studies of the Generalitat de Catalunya.

Luis Muleiro, University of Vigo

Full Professor of Tax Law. University of Vigo. Extraordinary award Law Degree. Doctoral degree with the mention of European Doctor. Ph.D. Thesis award by the University of Vigo. Research stays at different centers and Universities such as the IBFD, Panthéon-Sorbonne University, Aix-Marseille University, Toulouse Capitole University and University of Padova.

María Isabel Poza, Generalitat de Catalunya

Assistant to the General Directorate Planning and Fiscal Studies of the Generalitat de Catalunya.

Eva Rivera, University of Girona

Advisor to the General Directorate of Planning and Fiscal Studies of the Generalitat de Catalunya, and associate professor of EU Law. University of Girona.

Carmen Ruiz, University of Vigo

Full Professor of Tax Law. University of Vigo.

Ana María Enríquez, University of Barcelona

Technical intern at the Education and Law Review. Ph.D. student in Tax Law. University of Barcelona.

Published

2022-02-28

How to Cite

Andrés Aucejo, E., García-Herrera Blanco, C., Peretó García, M., Cruz Barreiro, M., Guembe, A. M., Muleiro, L., Poza, M. I. ., Rivera, E., Ruiz, C., & Enríquez, A. M. (2022). CHRONICLE Global Tax Administrations’ Efficiency International Fiscal Cooperation and Governance. Wednesday, 30 May 2018. Review of International and European Economic Law, 1(1), Suppl 1. Retrieved from https://www.rieel.com/index.php/rieel/article/view/18