Traduction de «Systèmes nationaux d'imposition indirecte » (Français → Anglais) :

33. Points to the existing disparities between Member States as regards tax pressure and structures; acknowledges the difficulty of devising a homogeneous reform of taxation leading to greater growth – given the advantages (broader base) and drawbacks (weakening of the principle of progressiveness) of a switch from direct taxation to indirect consumption-based taxation; stresses, however, that a number of common tax reform measures could significantly improve the efficiency of the tax system and tax revenue, increase employment, red ...[+++]uce distortions and increase growth at European level, notably, inter alia:

The difference in compliance costs between small and medium sized enterprises and multinational enterprises will be one of the elements of the assessment. It will define the objectives to be achieved by the tax reform, ranging from the general objective of making corporate income taxation systems simpler and more efficient, so that the Internal Market works better, to the specific and operational objectives, such as reducing the compliance/administrative costs of corporate taxation for firms and tax administrations, favouring the emergence of new cross-border activity, including particularly of small and medium sized enterprises, promoti ...[+++]ng tax neutrality between purely domestic and EU-wide investments, and minimizing distortions to the international allocation of investment and tax bases.

European businesses have to operate in a single economic zone where all the different national corporate taxation systems apply.

Thus, the structure of any national tax system should not hamper the positive aims of risk capital, innovation and RD. On the contrary, special tax regimes have been, and should continue to be, used to encourage these activities.

Guidelines on the TEN are also examining projects for traffic management infrastructure and some relate to the outermost regions directly or indirectly through participation in national or European systems.

Whereas Member States have adopted measures of an economic nature on the marketing ofmedicinal productsin order to control public health expenditure on such products; whereas such measures include direct and indirect controls on the prices of medicinal products as a consequence of the inadequacy or absence of competition in the medicinal products market and limitations on the range of products covered by national health insurance systems;