Activities of Andżelika Anna MOŻDŻANOWSKA related to 2023/2058(INI)
Shadow reports (1)
REPORT Role of tax policy in times of crisis
Amendments (25)
Amendment 5 #
Motion for a resolution
Recital A
Recital A
A. whereas the EU economicy’s recovery andfrom the climate crisis increase the need to mobilise more resources and re-evaluate current taxation policies in the Member States; COVID crisis and the crisis caused by the Russian aggression in Ukraine increase the need to evaluate current taxation policies in the Member States, especially with regard to their impact on the development and competitiveness of the European economy;
Amendment 20 #
Motion for a resolution
Recital B
Recital B
B. whereas rising corporate profits account for almost half of the increase in inflation in the EU over the past two years, as companies increased prices by more than the spiking costs of imported energythe easing of monetary policy during the COVID pandemic, turbulence in the energy market and ‘greenflation’ caused by a chaotic and disorderly energy transition account for the increase in inflation in the EU over the past two years;
Amendment 25 #
Motion for a resolution
Recital C
Recital C
C. whereas one of the distinctive features of an era in which the economy is being digitalised is the growing trend of cross- border teleworkers, including digital nomads, has created difficulties for the taxation of labour incomewhich is making it difficult to tax labour income and posing a major challenge for tax systems;
Amendment 30 #
Motion for a resolution
Recital D
Recital D
D. whereas over the years, the tax incidence has shifted from wealth to income, from capital income to labour income and consumption, from multinational enterprises (MNEs) to small and medium-sized enterprises (SMEs) and from the financial sector to the real economthe revolutionary economic and social changes that are currently in progress are reflected in the economy, the labour market, lifestyles and the structure of social life, and therefore there is a need to overhaul the tax system to make it more efficient and fairer, and to tailor it to suit the new economic reality;
Amendment 37 #
Motion for a resolution
Recital E
Recital E
E. whereas the EU Member States rely disproportionately on labour income taxes, social contributions and indirect taxes, such as the value added tax (VAT);
Amendment 42 #
Motion for a resolution
Recital F
Recital F
F. whereas women facelarge families, immigrant communities, people living in less- developed regions of the EU, people with a lower level of education and above all women, including single mothers, are more exposed to implicit tax biases, as they typically rely more on labour income than capital income and spend a higher proportion of their income on consumption; whereas in the EU, secondary earners are predominantly women, earning on average about one third of the household’s joint income;
Amendment 53 #
Motion for a resolution
Recital I
Recital I
Amendment 59 #
Motion for a resolution
Recital J
Recital J
Amendment 71 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. Highlights that tax systems and fiscal capacities in the Member States are facing severe shocks, an ageing population and challenges related to the green transition, the digital transformation of their labour markets and the existing tax gap9, all of which emphasise the need for large public investments in order to achieve a sustainable economic recovery, mobilise private capital and attract entrepreneurshipdeep-seated tax reforms and improved tax efficiency to ensure adequate revenues for budgets as well as a sustainable economic recovery, fostering the competitiveness and productivity of the economy and minimising the shadow economy; _________________ 9 European Commission, ‘Tax policies in the European Union – 2020 survey’, Publications Office of the European Union, Luxembourg, 2020.
Amendment 81 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. Notes with concern that the impacts of the COVID-19 pandemic, the subsequent energy-price shock and inflation, as well as the costs of the green transition, are highly regressive, with the poorest households being hit the hardest; observes that effective tax rates rose significantly for families with children, particularly at lower income levels10; notes with concern that gender inequality worsened during the pandemic; _________________ 10 OECD, ‘Double blow for workers as inflation drives real wages down and labour taxes up’, 25 April 2023.
Amendment 83 #
Motion for a resolution
Paragraph 3
Paragraph 3
3. Observes that COVID-19 financial aid in the form of tax deductions and tax credits had a limited impact on those in the greatest need, such as the unemployed, students, pensioners, unreported workers and part-time workers, and has only marginally helped the SME sector, whose very existence was threatened by prolonged lockdowns, resulting in a long- term and persistent weakening of this sector of the economy;
Amendment 92 #
Motion for a resolution
Paragraph 4
Paragraph 4
4. Observes with concern that high inflation has been partially driven by companies increasing their profit margins, with, for example, Maersk’s annual pre-tax income soaring from USD 967 million in 2019 to USD 30.2 billion in 2022caused by the easing of monetary policy during the COVID pandemic, turbulence in the energy market and ‘greenflation’ caused by a chaotic and disorderly energy transition;
Amendment 99 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Regrets the fact that that MNEs that realise excess profits in times of crisis and wealwere less affected by the COVID pandemic in that they individuals who realise significant capital gains through speculation are often undertaxedgained a privileged position vis-à-vis smaller companies are often relatively undertaxed, especially by comparison with SMEs;
Amendment 101 #
Motion for a resolution
Paragraph 6
Paragraph 6
Amendment 113 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. RegDeplorets that, in the overall tax mix, environmental taxation remains underutilised in the EU; regrets that fossil fuel subsidies remain high; observes that, overall, the tax systems in the Member States are not responding to the climate and biodiversite ever higher environmental taxes in the EU and the other disproportionately high costs of the green transition, which are hampering the post-pandemic recovery and making the European economy less competitive, driving up energy cprisces and are contributing insufficiently to reaching the EU’s climate goalplacing a disproportionate burden on the most vulnerable groups;
Amendment 124 #
Motion for a resolution
Paragraph 9
Paragraph 9
9. Considers that, in light of the many crises faced by the Member States, the EU should seize the opportunity to carry out a full-scale and holistic analysis of its tax systems; points out, at the same time, that tax policy is a matter for the Member States and that EU action, in accordance with the principle of subsidiarity, should consist of coordinating and supporting the policies of the Member States, not bailing them out or formulating tax priorities;
Amendment 131 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Calls on the Commission to launch a comprehensive evaluation followed by an action plan on important areas for reform in order to strengthen the Member States’ tax systems by making them future and crisis proof, including through the simplification of their national tax systems; calls for the Commission to come forward with a tax proposal under Article 116 of the Treaty on the Functioning of the European Union to solve specific tax distortions in the Member States;
Amendment 138 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Calls on the Commission to assess the effectiveness of the temporary VAT reductions applied in Member States and to take measures if deemed necessarypropose solutions that give Member States greater autonomy and flexibility in setting VAT rates, which are an important tool for Member States’ economic and social policies;
Amendment 146 #
Motion for a resolution
Paragraph 12
Paragraph 12
12. Highlights that environmental taxes and well-designed incentives have the potential to both cover the need for additional revenues and support a carbon- free economy; calls on the Member States to finally agree on the proposed revision of the Energy Taxation Directive11; _________________ 11 Commission proposal of 14 July 2021 for a Council directive restructuring the Union framework for the taxation of energy products and electricity (COM(2021)0563).economic development and competitiveness;
Amendment 152 #
Motion for a resolution
Paragraph 13
Paragraph 13
Amendment 171 #
Motion for a resolution
Paragraph 14
Paragraph 14
14. WelcomNotes the adopted solidarity contribution in the EU; regretbelieves, however, its limited scope and short time span; calls on the Commission to consider a permanent excess profit tax on all sectors, in light of the growing evidence that inflation is partly profit driven; believes that such taxes would curb the oligopolistic power of certain companies and boost competitiveness, while fighting inflation and raising revenuthat it should only apply to a limited extent and for a short period of time;
Amendment 182 #
Motion for a resolution
Paragraph 15
Paragraph 15
Amendment 188 #
Motion for a resolution
Paragraph 16
Paragraph 16
Amendment 193 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 199 #
Motion for a resolution
Paragraph 17 a (new)
Paragraph 17 a (new)