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27 October 2011

Šemeta: Tax systems can be designed in a competitive way without engaging in harmful tax competition.


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シェメタ委員は、税制の質の強化及びEU(欧州連合)加盟各国による協調と協力を伴う健全な税金政策に焦点を当てることによって、持続可能な水準の税収入をもたらす競争力の高い税制を設計することが可能であることを強調した。


Tax competition between Member States can be productive, to the extent that Member States benefit from each others' best practices. It can contribute to developing simpler, more transparent growth-oriented tax systems which maintain re-distributional capacities.

This can be achieved by respecting some general principles, to the extent feasible:

  • First, simplicity and efficiency: a broad base with lower rates is easier to manage and understand than a higher general rate with many complex incentives.
  • Second, provisions discriminating against either residents or non-residents must be eliminated. This would ensure the neutrality and fairness of the tax system.
  • Third, the administrative burden for potential investors should be reduced by simpler rules. Tax administrations should be attentive to taxpayers' needs as much as possible, by adopting facilitation instruments like one stop shops.
  • Finally, investors should be offered certainty and stability by avoiding frequent amendments to tax laws.

By implementing, in a coordinated way, those principles in the European Union, the single market will become attractive for long-term, tangible investments. That type of investment brings much more economic benefit than highly-mobile activities that are easily lured in, but that will also leave easily.

Full speech



© European Commission


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