Cross-roads for the future of European tax policies
The FairTax project will provide specific recommendations relating to four objectives:
Options for expanding EU legislative competences, or other governance mechanisms, enabling it to effectively harmonise and coordinate Member States' tax and social policies
Research aiming to fulfill this objective is investigating the effects of the EU´s restricted ability to reshape tax policies across Member States. The EU´s legislative competences in matters of taxation are generally much more limited than in other policy areas, leaving domestic taxation mostly to the Member States. Coordinated changes in revenue practices that support movement towards sustainable economic growth, social equality, environmental protection and tax compliance are therefore difficult to secure.
Research groups researching issues relating to this objective: WP1
Reform options for state-level coordination to create fairer, more stable and sustainable tax and social policy regimes
Research aiming to fulfill this objective is critically investigating how fair, efficient and sustainable European tax policies are, especially from the perspectives of gender, race and economic class.
Research groups researching issues relating to this objective: WP2 - WP3 - WP4 - WP5
Strategies for the increased effectiveness and harmonisation of tax administration and compliance structures within the EU and non-EU areas.
Research aiming to fulfill this objective is investigating how citizens can be persuaded to comply with their tax obligations. Researchers examine new ways of thinking about tax compliance for both individuals and organisations and how these developments are playing out in practice.
Research groups researching issues relating to this objective: WP6 - WP7
Recommendations for true own-source EU revenues
Research aiming to fulfill this objective investigating how to secure sustainable sources of budgetary revenues for the EU itself. Researchers examine this issue through the intersecting lens of the four pillars of sustainability – economic, social, environmental, and institutional/cultural – as well as of fundamental tax policy norms and binding equality obligations.
Research groups researching issues relating to this objective: WP8