3 Amendments of Michael THEURER related to 2012/0000(INI)
Amendment 3 #
Draft opinion
Paragraph 1 a (new)
Paragraph 1 a (new)
1a. Stresses that a transparent, uncomplicated taxation system makes it possible to dismantle bureaucratic and administrative obstacles and thus reduce the cost of tax collection;
Amendment 4 #
Draft opinion
Paragraph 1 b (new)
Paragraph 1 b (new)
1b. Notes that the dismantling of tax privileges creates scope for comprehensive reforms leading to an uncomplicated, understandable and fair taxation system;
Amendment 8 #
Draft opinion
Paragraph 3
Paragraph 3
3. Stresses that massive tax evasion by larger companies has a devastating effect on the taxpaying discipline of smaller companies and even individuals, since it makes tax evasion appear to be the accepted norm; stresses that tax evasion and tax fraud are facilitated by complex, non-transparent taxation systems and that opaque tax legislation offers firms and individuals, by a flexible interpretation of tax laws, opportunities to reduce their own tax burden at the expense of others;