BETA

9 Amendments of Caroline NAGTEGAAL related to 2020/2259(INI)

Amendment 19 #
Motion for a resolution
Recital A
A. whereas the fiscal system must be reformed if the state is to continuemeasures to establishing the preconditions for inclusive and sustainable well-being require proportional and targeted adaptations in the fiscal system;
2021/04/16
Committee: ECON
Amendment 29 #
Motion for a resolution
Recital B
B. whereas the economic recovery and the climate crisis have increased the need to mobilise more resources and re-evaluate the current taxation policieto abolish overly complex national taxation policies that only increase the risk of loopholes for tax evasion and distort competition in particular disadvantaging SMEs;
2021/04/16
Committee: ECON
Amendment 37 #
Motion for a resolution
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/componen t/0533eea9-endeleted
2021/04/16
Committee: ECON
Amendment 81 #
Motion for a resolution
Paragraph 1
1. Considers that COVID-19 has given the EU a unique chance for a proper and holistic analysis of tax systems, how individual taxes interact and how they can be better coordinated to produce more flexible, resilient, green and fairer tax systems; recommends that Member States take this opportunity to build a new social-fiscal contract with citizens; underlines that this will help not only with raising revenues, but also with building trust and accountability between citizens and the state; stresses the need for coordination at EU level to avoid distortions and subsequent revenue losses;
2021/04/16
Committee: ECON
Amendment 130 #
Motion for a resolution
Paragraph 6
6. Notes that a significant amount of government funding is channeled through tax expenditure in the form of exemptions, deductions, credits, deferrals and reduced tax rates13 ; notes further that these overly complex national tax systems and in particular their various exemptions lead to loopholes; _________________ 13The tax-expenditure-to-GDP ratio is on average 4.5 percentage points in the EU; https://www.cepweb.org/reforming-tax- expenditures/;IMF, ‘Tax Policy for Inclusive Growth after the Pandemic’, 16 December 2020, https://www.imf.org/en/Publications/SPRO LLs/covid19-special-notes#fiscal
2021/04/16
Committee: ECON
Amendment 141 #
Motion for a resolution
Paragraph 7
7. Notes that COVID-19 has demonstrated that the current disproportionate reliance on labour income taxes and social contributions, which puts the onus on continued high levels of employment and consumption to fund government spending and policies, is neither sustainable nor economically effective;deleted
2021/04/16
Committee: ECON
Amendment 155 #
Motion for a resolution
Paragraph 8
8. Notes with concern that the impact of the COVID-19 pandemic is highly regressive, with the poorest households being the most severely hit14 ; regrets that large companies that realise excess profits, such as e-commerce businesses and wealthy individuals who realise significant capital gains through speculation, are often undertaxedcalls the need to find a fair and proportionate taxation for multinational enterprises that are even benefiting from the current crisis and a new normal in the digital sphere; _________________ 14OECD, ‘Tax and Fiscal Policy in Response to the Coronavirus Crisis: Strengthening Confidence and Resilience’, 19 May 2020,https://www.oecd.org/ctp/tax- policy/tax-and-fiscal-policy-in-response- to-the-coronavirus-crisis-strengthening- confidence-and-resilience.htm
2021/04/16
Committee: ECON
Amendment 187 #
Motion for a resolution
Paragraph 11
11. Warns that national budgets cannot rely on environmental taxes alone, as some of these revenues will fall as environmental harm decreases over time; calls on Member States to develop holistic tax reforms, shifting taxation from labour to not only pollution but also capital and wealth16 ; _________________ 16European Commission, ‘Tax policies in the European Union’ survey, 2020, https://ec.europa.eu/taxation_customs/busi ness/company-tax/tax-good- governance/european-semester/tax- policies-european-union-survey_en; calls on Member States to develop holistic tax reforms, installing a fair and transparent tax system making everyone pay a fair share;
2021/04/16
Committee: ECON
Amendment 215 #
Motion for a resolution
Paragraph 14
14. WelcomesTakes note of initiatives taken by the Commission within the framework of the Green Deal; notes with concern that no clear and holistic guidance exists on how taxation should contribute to achieving the goals set out in the Green Deal and considers that the taxation syhe costs of the implementation of the green deal is to be shouldered, particularly by SMEs, in particular with a view on the large bureaucratic burden that not at last em should therefore be reformederges due to the Taxonomy regulation;
2021/04/16
Committee: ECON