A stronger economy, social justice and jobs

16. Proposal: Fiscal and tax policies

Objective: We propose that the EU promotes future-oriented investments focused on the green and digital transitions with a strong social and gender dimension, taking also into account the examples of the Next Generation EU and the SURE instrument. The EU needs to take into account the social and economic impact of the war against Ukraine and the link between the EU economic governance with the new geopolitical context and by strengthening its own budget through new own resources. Citizens want to move away taxation from people and SMEs and target tax evaders, big polluters and by taxing the digital giants while at the same time they want to see the EU supporting Member States' and local authorities' ability to finance themselves and as well as in using EU funds. This objective should be achieved by

Measure 16(1) - Harmonizing and Coordinating Tax Policies
16.1) Harmonizing and coordinating tax policies within the Member States of the EU in order to prevent tax evasion and avoidance, avoiding tax havens within the EU and targeting offshoring within Europe, including by ensuring that decisions on tax matters can be taken by qualified majority in the Council of the EU. On the other hand, there are recommendations from citizens' panels that state that taxation is a matter for individual countries, which have their own objectives and circumstances;
Measure 16(2) - Promoting Cooperation on Tax Payment
16.2) Promoting cooperation between EU Member States to ensure that all companies in the EU pay their fair share of taxes; Introducing a common corporate tax base or a minimum effective rate.
Measure 16(3) - Ensuring Companies Pay Taxes Where Profits are Made
16.3) Ensuring that companies pay taxes where profits are made;
- Taxation: rules to prevent the misuse of shell entities for tax purposes
Measure 16(4) - Ensuring Tax Policy Supports European Industry
16.4) Ensuring that tax policy support European industry and prevents job losses in Europe;
- Initiative on VAT in the Digital Age
- Framework for Income Taxation (BEFIT)
Measure 16(5) - Considering Common Borrowing at EU Level *
16.5) Give further consideration to common borrowing at EU level, with a view to creating more favourable borrowing conditions, while maintaining responsible fiscal policies at Member State level;

* This measure has been identified as needing Treaty change for full implementation.
- System of own resources of the European Union
- Methods and procedure for making available the own resources
Measure 16(6) - Strengthening Oversight of EU Funds
16.6) Strengthening oversight of the absorption and use of EU funds, including at local and municipal level.