distribution of the tax burden [ Tax burden(STW) ]

desirable distribution of the tax burden

extended burden sharing

tax system [ taxation | taxation(GEMET) ]

real tax burden | real tax load

tax burden | taxation burden | fiscal burden | burden of tax | burden of taxation | weight of tax | weight of taxation | tax load

extended burden sharing | extension of burden sharing

Reducing taxation on labour, while ensuring budget neutrality by shifting it towards consumption taxes, recurrent taxes on immovable property and environmental taxes can help correcting market inefficiencies and lay foundations for a sustained rates of growth and job creation.The efficiency of the tax system can be enhanced by broadening tax bases, such as removing or reducing the use and generosity of exemptions and preferential regimes, and by strengthening the tax administration, simplifying the tax system, and combatting tax fraud and aggressive tax planning.

(1a) Following the LuxLeaks scandal and by means of this report, the European Parliament expresses its strong determination not to tolerate tax fraud and tax avoidance as well as to advocate for a fair distribution of the tax burden between citizens and companies.

(1a) Following the LuxLeaks scandal and by means of this report, the European Parliament expresses its strong determination not to tolerate tax fraud and tax avoidance as well as to advocate for a fair distribution of the tax burden between citizens and companies.

Apart from that, MNCs can distort transfer prices to reduce the group’s overall tax burden by manipulating the allocation of profits in particular high- and low-tax jurisdictions.