Study Contributing to an Impact Assessment Concerning a Possible Legislative Proposal for an EU Action Programme for Taxation for the Period Post-2020
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2018 |
ISBN-10 | : 9279870025 |
ISBN-13 | : 9789279870026 |
Rating | : 4/5 (25 Downloads) |
Book excerpt: The Fiscalis Programme strives for supporting tax administrations in the EU and their collaboration. It contributes to the enhanced functioning of the single market, to the competitiveness of the Union and to the protection of the financial and economic interests of the Union and its Member States. This study contributes to an Impact Assessment concerning a possible legislative proposal for an EU action programme for taxation for the period post-2020, in line with the Better Regulation principles. Starting from the current Fiscalis Programme context, this study first identified the global tax related trends anticipated for the coming decade and their influences on the tax administrations' functioning. On this basis, the study proposed objectives that the programme post-2020 should ideally target and a range of policy options that would support the achievement of these objectives. The study also assessed the potential impacts of the policy options on different dimensions and compared them against specific evaluation criteria. Finally, it ranked the options and concluded on the main elements that the future Fiscalis Programme should retain.