There are several recommendations on taxation designed to shift the burden from labour to environment and consumption, to increase efficiency by removing multiple exemptions (including reduced rates) as well as to fight tax evasion and the shadow economy.

28. Underlines that the administrative costs, especially for a multiple-rate VAT system, might be to too high for developing countries whose tax authorities are not equipped with the necessary financial and human resources, and should therefore be carefully scrutinised; believes that in such cases excise duties should be highly selective, narrowly targeting a few goods mainly on the grounds that their consumption entails negative externalities on society, demand for which is usually inelastic (tobacco, alcohol etc.); calls in case of limitation also for the identification and taxation ...[+++] of those companies which may account for increased tax revenue (for example those engaged in the extraction of raw materials);

28. Underlines that the administrative costs, especially for a multiple-rate VAT system, might be to too high for developing countries whose tax authorities are not equipped with the necessary financial and human resources, and should therefore be carefully scrutinised; believes that in such cases excise duties should be highly selective, narrowly targeting a few goods mainly on the grounds that their consumption entails negative externalities on society, demand for which is usually inelastic (tobacco, alcohol etc.); calls in case of limitation also for the identification and taxation ...[+++] of those companies which may account for increased tax revenue (for example those engaged in the extraction of raw materials);

28. Underlines that the administrative costs, especially for a multiple-rate VAT system, might be to too high for developing countries whose tax authorities are not equipped with the necessary financial and human resources, and should therefore be carefully scrutinised; believes that in such cases excise duties should be highly selective, narrowly targeting a few goods mainly on the grounds that their consumption entails negative externalities on society, demand for which is usually inelastic (tobacco, alcohol etc.); calls in case of limitation also for the identification and taxation ...[+++] of those companies which may account for increased tax revenue (for example those engaged in the extraction of raw materials);

This leads to multiple discrimination in the field of not only family matters such as custody and the right to inherit but also taxation affairs and social rights – as if these marriages and partnerships were less genuine or less important.

Corporations faced with multiple taxation years being re-assessed at the same time are often caught in situations where taxable refund interest relating to one taxation year is calculated in favour of the corporation over the same period for which non-deductible arrears interest relating to a different taxation year is calculated against the corporation.