17 Amendments of Engin EROGLU related to 2020/2259(INI)
Amendment 19 #
Motion for a resolution
Recital A
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;
Amendment 29 #
Motion for a resolution
Recital B
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;
Amendment 35 #
Motion for a resolution
Recital C
Recital C
Amendment 44 #
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 servicesthough that correlation can provide no insight as to causality9; _________________ 9 https://www.oecd- ilibrary.org/sites/0533eea9- en/index.html?itemId=/content/component/ 0533eea9-en
Amendment 56 #
Motion for a resolution
Recital D
Recital D
D. whereas the 2011 EU flagship initiative for a resource-efficient Europe called for 10 % of total government taxation revenue to come from environmental taxationa contribution to government budgets from emissions pricing and, in return, for the tax burden to be lowered;
Amendment 84 #
Motion for a resolution
Paragraph 1
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 the fact that this will not help not only with raising revenues, but also with, rather, will help building trust and accountability between citizens and the state; points out that highly complex arrangements and the existence of a host of petty taxes reduce acceptance of taxation among the general public, and stresses the need for coordination at EU level to avoid distortions and subsequent revenue losses;
Amendment 87 #
Motion for a resolution
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Notes with concern that, even before the Covid crisis, government spending ratios in the EU were very high by international standards, and points out that this is an indication that Member States do not have a revenue problem, but, rather, a spending problem1a; _________________ 1ahttps://data.oecd.org/gga/general- government-spending.htm
Amendment 88 #
Motion for a resolution
Paragraph 1 b (new)
Paragraph 1 b (new)
1b. Points out that taxes and taxation are primarily a Member State competence, but that the EU can play an important coordinating role;
Amendment 89 #
Motion for a resolution
Paragraph 1 c (new)
Paragraph 1 c (new)
1c. Points out that, inside and outside the EU, there is competition to attract businesses, that taxes are one of a number of key aspects of that competition, and that a high tax burden disincentivises firms and highly skilled workers;
Amendment 94 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Highlights that current tax systems, and the fiscal capacities of Member States, are already facing and will increasingly face severe shocks, such as the need for large public investments to sustain the economic recovery and the green transition, the ageing of our societies and the consequent reduction in the working- age population, the digital transformation of our labour markets, increased tax competition and the existing tax gap; is concerned at what were high levels of tax liabilities in some Member States even before the Covid crisis;10 _________________ 10European 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
Amendment 130 #
Motion for a resolution
Paragraph 6
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
Amendment 167 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environme potential taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expandof a globally agreed and stringent emissions trading system (ETS) on which the price of CO2 emissions should be based. It needed to include all sectors, i.e., electricity mobility, in particular international sectors such as aviation, shipping and transport. In the long-term, forestry and agriculture need to be included as well. Additionally, the reduction of CO2 emissions ing the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestindustrial sector must be promoted through CO2-reducing technology. Thus, distortions of competition, for example with regard to energy prices, arising from unilateral national or EU-wide regulations, landfill, incineration, pesticides and fertilizersas well as "carbon leakage" are avoided;
Amendment 172 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia natural resource taxes, distance-based charges in the transport sector, fuel prices, and the taxation of deforestation, landfill, incineration, pesticides and, fertilizers and nuclear waste;
Amendment 173 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Highlights that environmental taxes have the potential to cover the need for additional revenue while supporting a resilient, competitive, sustainable and carbon-free economy; calls on Member States to consider expanding the tax base for environmental taxes through inter alia taxes on natural resource taxes, distance-based charges in the transport sector, fuel prices,extraction and consumption and the taxation of deforestation, landfill, incineration, pesticides and fertiliz points out in this connection that this must be done in a technology-neutral manners;
Amendment 233 #
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 quickly 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; _________________ 17 OJ L 283, 31.10.2003, p. 51.
Amendment 234 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. WelcomesTakes note of the Commission’s soon- to-be-published revision of the Energy Taxation Directive17 ; callhighlights oin Member States to agree to clthe context of proposed tax exemptions for aviation and maritime fuels, increase minimum rates and restore the level playing field; callsand transport taxes the potential onf the ComEmission to launch a proposal for a progressive European kerosene taxs Trading System (ETS) that should include transportation (comprehending maritime and road transport); _________________ 17 OJ L 283, 31.10.2003, p. 51.
Amendment 238 #
Motion for a resolution
Paragraph 16 a (new)
Paragraph 16 a (new)
16a. Calls on the Commission to seek a solution, in international fora such as the G20 and the OECD, as to how digital businesses can in effect be subject to the same taxation as SMEs, which have less scope for tax avoidance;