5 Amendments of Georgios KYRTSOS related to 2020/2259(INI)
Amendment 41 #
Motion for a resolution
Recital C
Recital C
C. whereas tax morale is generally higher in countries that tax more heavily, which is evidence for the willingness of citizens to pay tax in return for effective public services9 ; _________________ 9 https://www.oecd- ilibrary.org/sites/0533eea9- en/index.html?itemId=/content/component/ 0533eea9-enwhere citizens get effective public services for their taxes and accordingly show a greater willingness to pay more;
Amendment 65 #
Motion for a resolution
Recital E
Recital E
E. whereas small and medium-sized enterprises (SMEs) are particularly affected by the complexities of the tax system and tax compliance, disproportionately sotaking into account their limited resources compared to those of multinational enterprises (MNEs);
Amendment 112 #
Motion for a resolution
Paragraph 4 a (new)
Paragraph 4 a (new)
4 a. Reiterates that taxing wealth where it is produced, will allow governments to increase citizens' tax morale while offering a level playing field for their SMEs, that struggle to copy with unfair competition from MNEs. Progress on the CCCTB file already voted in the European Parliament is long overdue;
Amendment 116 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Observes that in spite of the numerous calls for shifting taxation from labour to pollution, revenues from taxes on pollution and resources in particular have remained very low, and yet they offer a potential source for increasing revenue through the application of the ‘polluter pays’ principle and are difficult to evade owing to the character of the tax base; Stresses that the "polluter pays" principle should not be applied in a way that leads to the transfer of the major part of the additional taxes to the consumer;
Amendment 227 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Welcomes the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; calls on Member States to agree to close tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field; calls on the Commission to launch a proposal for a progressive European kerosene tax; calls on the Commission and Member States to launc independent studies concerning the impact on world commerce and tourism of the eventual closing of tax exemptions for aviation and maritime fuels; _________________ 17 OJ L 283, 31.10.2003, p. 51.