Traduction de «potentiel fiscal » (Français → Anglais) :

Stresses that reduced levels of fraud and evasion would strengthen the growth potential in the economy by making public finances healthier — which would increase the public funds available for fostering investment and enhancing the European social market economy — and by making enterprises compete on level playing field;

Underlines that there is a substantial growth potential in reducing and removing tax-related impediments to cross-border activities in the single market; stresses that the revision of the VAT Directive, the work on the CCCTB and the development of administrative cooperation in the area of taxation are crucial factors in making full use of that potential;

Is concerned about the effects that the shift in many Member States towards a more extensive taxation of consumption could have on social inequalities; calls on the Member States to be attentive to this potential problem and to study carefully the negative implications of eroding the progressivity of the tax system as a whole; believes that there should be a certain degree of flexibility in the VAT system, where — in duly justified cases as foreseen by the Directive on Common system of value added tax, relating to for example culture or basic needs — some product categories could be taxed at rates below the standard rate;

By improving relations between taxpayers and tax administrations, enhancing transparency of tax rules, reducing the risk of mistakes with potentially severe consequences for taxpayers and encouraging tax compliance, encouraging Member States' administrations to apply a taxpayers' code will help to contribute to more effective tax collection.

By improving relations between taxpayers and tax administrations, enhancing transparency of tax rules, reducing the risk of mistakes with potentially severe consequences for taxpayers and encouraging tax compliance, encouraging Member States' administrations to apply a taxpayers' code will help to contribute to more effective tax collection.

Table: CO2 emission reduction potential using different fiscal measures (in %) [pic] Source: COWI Study, Table 1.8: Summary of main results The impact of the introduction of a fiscal element on the reduction of CO2 emissions can be highly significant.