G20 in Global Tax Governance:Status,Challenges and Opportunities
The role of G20 in the international tax field is becoming increasingly prominent,which is facilitating the devel-opment of the international tax coordination towards a diversified and networked global tax governance model,enhancing the status of emerging countries in the international tax field.G20 is characterized by a number of key features,including in-clusiveness,representativeness and informality,which bring opportunities for global tax governance.However,its inherent"innate deficiencies",namely,insufficient inclusiveness and representativeness and lack of implementation power,and its"acquired disadvantages",namely limited scope of governance and complex interweaving of internal interests,have resulted in the fact that G20 has not shaken up the structure of global tax governance and has not been able to replace OECD,which is the de facto?"real power holder in the field of international taxation",bur more like an organizer in the global tax gov-ernance network.And the G20 does provide a platform for China and other emerging economies to engage in international collaboration and improve their discourse power.We should use the G20 platform to strengthen our voice and unite develo-ping countries to address the associated challenges by promoting the tax cooperation mechanism among BRICS countries,es-tablishing the International Tax Policy Research Centre to conduct research on pertinent matters,and advancing the Belt and Road Initiative.
global tax governanceG20OECDinternational taxation
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