Legitimacy Crisis in the Global Fiscal Cooperation Policies and Possible Solutions
DOI:
https://doi.org/10.46801/2595-7155-rdtia-n10-7Keywords:
fiscal cooperation, tax transparency, exchange of information, capacity building, legitimacy, international taxation, tax law, financial law, international tax policyAbstract
This article aims to investigate the legitimacy (or its lack) in the formation of global tax policies for fiscal cooperation, as well as to assess in detail the formats and policies of global fiscal cooperation already produced by countries unilaterally, among them (bilaterally) and by international organizations such as the OECD. In Item 1, the historical context of fiscal cooperation policies among the countries is described, as well the analysis of the main cooperation policies already implemented unilaterally, bilaterally and multilaterally. Item 2 analyses the levels of democratic legitimacy, in the view of developing countries, regarding the fiscal cooperation efforts already undertaken, applying Chantal Mouffe’s agonistic theory. Item 3 aimed to describe new institutional challenges in developing countries involving new technologies, notably the blockchain technology, and how the legitimacy deficits described in Item 2 contribute to the aggravation of these worries. Finally, in Item 4, some of the institutional proposals for reform of the global tax regime were evaluated, and their possible applicability to fiscal cooperation efforts was also analyzed. The conclusion drawn from this work was that the current international tax regime, specifically with regard to fiscal cooperation policies, is not legitimate or inclusive from the perspective of developing countries, is in need of reform, and that a opportunity to change this situation could be through the exercise of greater influence of developing countries, which today represent more than 50% of the world economy, especially the BRICS countries.
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