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HomeStudy contributing to an impact assessment concerning a possible legislative proposal for an EU action programme for taxation for the period post-2020
Executive summary
Study contributing to an impact assessment concerning a possible legislative proposal for an EU action programme for taxation for the period post-2020
Executive summary
Publication metadata
This is the executive summary of the Final Report for the study “contributing to an Impact Assessment concerning a possible legislative proposal for an EU action programme for taxation for the period post-2020” carried out for the European Commission, Directorate General Taxation and Custom Union. Starting from the current Fiscalis programme context, this study has first identified the global and tax related trends that will occur in the coming years and their influences on the tax administrations’ functioning. On this basis, the study has identified objectives that the programme post-2020 should ideally target and a range of policy options that would support these objectives. The study has then assessed the potential impacts of the policy options on different dimensions and compared them against specific evaluation criteria. Finally, the study has ranked the options and concluded on the main elements that the future Fiscalis programme should retain.
- Published:
- Corporate author(s): Deloitte , Directorate-General for Taxation and Customs Union (European Commission)
- Themes: Taxation
- Subject: action programme , EU Member State , EU programme , European tax cooperation , fiscal policy , tax authorities , tax system
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| ISSN | ISBN 978-92-79-96837-2 | DOI 10.2778/688373 | Catalogue number KP-05-18-023-EN-N |
- Released on EU Publications:
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