The purpose of this paper is to briefly present the architecture of the tax governance of the European Union and the instruments through which it acts. The numerous crises and the great difficulties or pressures faced by the European Union's economies have made it possible to create a solid framework for the coordination and surveillance of fiscal policies, thereby striking the right balance between the objectives of sustainability and flexibility. In addition, this study emphasizes the

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... ions for countries that joined the European Union after 2004. Although the regulatory framework has undergone many changes over time, we observed that, in addition to bringing benefits, it has significantly reduced the credibility that the Member States of the Union had concerning the three pillars of fiscal governance.