Traduction de «Impôt progressif basé sur le PIB » (Français → Anglais) :

156. Highlights the fact that specific attention should be paid at national, EU and international level to the situation of developing countries and, in particular, least developed countries, which usually are the most affected by corporate tax avoidance and have very narrow tax bases and low tax-to-GDP ratios, when devising actions and policies to tackle tax avoidance; stresses that those actions and policies should contribute to generating public revenues commensurate with the value added generated on their territory, so as to appr ...[+++]opriately finance their development strategies, the achievement of the Millennium Development Goals and the post-2015 development agenda; welcomes, against this background, the work of the UN Committee of Experts on International Cooperation in Tax Matters; asks the Commission to support the interests of developing countries in existing international initiatives and to include representatives from developing countries in its Platform for Tax Good Governance;

154. Highlights the fact that specific attention should be paid at national, EU and international level to the situation of developing countries and, in particular, least developed countries, which usually are the most affected by corporate tax avoidance and have very narrow tax bases and low tax-to-GDP ratios, when devising actions and policies to tackle tax avoidance; stresses that those actions and policies should contribute to generating public revenues commensurate with the value added generated on their territory, so as to appr ...[+++]opriately finance their development strategies, the achievement of the Millennium Development Goals and the post-2015 development agenda; welcomes, against this background, the work of the UN Committee of Experts on International Cooperation in Tax Matters; asks the Commission to support the interests of developing countries in existing international initiatives and to include representatives from developing countries in its Platform for Tax Good Governance;

The tax-to-GDP ratio in low-income countries (LICs) is between 10% and 20%, and in many such countries it is less than 15% (this is generally considered the threshold below which governments find it hard to finance their basic functioning and services).

As a result, changes should be made in the areas of financial sector reform, fiscal policy and structural reforms, in particular with regard to: (i) providing an updated plan for the gradual relaxation of external restrictions, which the authorities commit to starting only after the successful completion of the comprehensive assessment and a smooth transition to the Single Supervisory Mechanism (SSM); (ii) further measures to strengthen the banks' management of non-performing loans; (iii) a requirement to conclude the follow-up on the 2013 audit regarding individual financial institutions, impose sanctions if applicable, and make the f ...[+++]inal decision public; (iv) the provision of further measures to improve the Cooperative Group's operational capacity; (v) the adoption by the Council of Ministers of the new comprehensive framework establishing appropriate corporate and personal insolvency procedures, as well as the adoption by the House of Representatives of the amendments to the legal framework in relation to foreclosures of mortgaged properties (those are two prior actions), with details on the required elements of those two new frameworks; (vi) a revision of the 2014 primary fiscal deficit target of no more than EUR 210 million (1,3 % of GDP) to reflect the fiscal performance in the first half of 2014, the submission of a proposal ensuring the fiscal neutrality of the welfare system reform and the achievement of the 2015 fiscal deficit target, while the primary surplus target for 2017 was revised down to 2,5 % of the GDP in order to smooth the fiscal adjustment over 2017-2018; (vii) the setting of further steps to operationalise the privatisation process in the Cyprus Ports Authority and the Electricity Authority of Cyprus; (viii) the appointment of the new Commissioners and the two Assistant Commissioners of the new tax department, the establishment of a common taxpayer database, and the adoption of necessary regulations to make the enhanced collection powe ...

5. Notes that, prior to the beginning of the EU-IMF assistance programme initiated in the spring of 2010, there was a dual fear associated with the 'insolvency' and 'non-sustainability' of the public finances of Greece as a result of the constantly declining competitiveness of the Greek economy and long-run fiscal derailment, resulting from low effective corporate tax collection, with the government deficit reaching 15,7 % of GDP in 2009, up from -6,5 % in 2007, and the debt-to-GDP ratio continuing on an upward trend since 2003 when it stood at 97,4 %, reaching 107,4 % in 2007, 129,7 % in 2009 and 156,9 % in 2012; is of the opinion that ...[+++] the problematic situation of Greece was also due to statistical fraud in the years preceding the setting-up of the programme; welcomes the decisive action by the Greek government to urgently and effectively address these problems, including by establishing the independent Hellenic Statistical Authority in March 2010; notes that the gradual uncovering of statistical fraud in Greece had an impact on the need to readjust multipliers, forecasts and proposed measures; recalls that because of the European Parliament’s insistence Eurostat (the statistical office of the European Union) is now endowed with powers and means to deliver a solid basis of reliable and objective statistics;

5. Notes that, prior to the beginning of the EU-IMF assistance programme initiated in the spring of 2010, there was a dual fear associated with the 'insolvency' and 'non-sustainability' of the public finances of Greece as a result of the constantly declining competitiveness of the Greek economy and long-run fiscal derailment, resulting from low effective corporate tax collection, with the government deficit reaching 15.7 % of GDP in 2009, up from -6.5 % in 2007, and the debt-to-GDP ratio continuing on an upward trend since 2003 when it stood at 97.4 %, reaching 107.4 % in 2007, 129.7 % in 2009 and 156.9 % in 2012; is of the opinion that ...[+++] the problematic situation of Greece was also due to statistical fraud in the years preceding the setting-up of the programme; welcomes the decisive action by the Greek government to urgently and effectively address these problems, including by establishing the independent Hellenic Statistical Authority in March 2010; notes that the gradual uncovering of statistical fraud in Greece had an impact on the need to readjust multipliers, forecasts and proposed measures; recalls that because of the European Parliament’s insistence Eurostat (the statistical office of the European Union) is now endowed with powers and means to deliver a solid basis of reliable and objective statistics;