Global Sustainable Tax Governance in the OECD-G2O Transparency and BEPS Initiatives
| Main Authors: | Mosquera Valderrama I.J., Lips W. |
|---|---|
| Format: | Book publication-section eJournal |
| Bahasa: | eng |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/4011937 |
Daftar Isi:
- The overall question addressed in this chapter is: Are the OECD transparency and BEPS Framework the right framework for a global and sustainable tax governance that benefits not only OECD and G20 countries but also non-OECD, non-G20 countries including developing countries? In order to answer this question, this chapter will provide an analysis of sustainable tax governance taking into account the Sustainable Development Goals (SDG’s) that the global tax initiatives aim to address and the mechanisms to achieve these goals. This analysis will take place in two parts. Section 2 addresses the issue of domestic resource mobilization in light of SDG 17.1. The aim is to assess whether the G20 and OECD’s tax agenda can help developing countries to raise their DRM in order to close their public spending gap which is needed to achieve the SDGs. We examine whether the specific needs of developing countries are acknowledged when they implement this agenda. We also discuss tailored partnerships for dealing with DRM, including the new medium-term revenue strategies of the platform for collaboration on tax. Section 3 discusses the downsides of the Global Forum and BEPS Inclusive Framework as global partnerships for sustainable development (SDG 17.16). We discuss the diverging interests of OECD and developing countries and their difficulties in participating in the OECD meetings. Other goals addressed in this part are (i) Ensuring responsive, inclusive, participatory and representative decision-making at all levels (SDG 16.7) and (ii) Developing effective, accountable and transparent institutions at all levels (SDG 16.6). The main question of this section is to assess whether the OECD institutions are pressuring developing countries to adopt measures that may be good for global tax governance but not necessarily entirely in the interest of sustainable development of developing countries. Following this analysis section 3 of this chapter will evaluate the BEPS inclusive Framework and its contribution to sustainable tax governance and section 4 will offer conclusions and recommendations.