Fraud and tax evasion presents particular attention because it affects us all, having a cross-border dimension. While national measures are important, they can never succeed alone. In Member States and at european and international level there is now concern for finding the best legal means to fight this calamity. The EU and Member States need to work more together and internationally to combat the problem at home and abroad. The recent measures adopted by the European Commission, and those taken on the international level, situate the good fiscal governance among the means of fighting this phenomenon, appreciating that common actions on the European level are more efficient, being meant to encourage third countries as well to apply minimal standards of good fiscal governance.