Common use of TAX SYSTEM Clause in Contracts

TAX SYSTEM. Social partners shall strive to establish a stable, competitive, transparent and simple tax system which shall positively influence further unburdening of the economy and the improvement of its competitiveness, to support the economic growth and welfare of the people while maintaining the social sustainability of the tax system. Furthermore we agree that, with consideration to the established general principles, the implementation of the provisions must be constantly checked and that the tax system and tax policy must develop further on the basis of the findings. Both must be based on the equal treatment of economic subjects. The Government does not plan to increase the value added tax levels. Upon necessary reasons, if any, for the change of these levels, it shall examine all possible measures which may replace the potential changes. The possible measures shall be previously discussed by the Economic and Social Council. Social partners shall, together with the Government, discuss all key changes influencing the taxation of employers and employees at the Economic and Social Council. Government tasks: • to examine the opportunities for further quicker reduction of burdens on labour with consideration to the agreed fiscal frameworks and possibilities; • to examine and implement further possible simplifications of the tax system and to ensure uniform implementation of tax provisions, which shall stimulate voluntary payment of taxes; • to examine the effects of the elimination of individual types of tax relief, especially those concerning investments and housing construction, and to examine the possibility to introduce types of tax relief concerning participation of employees in profit sharing; • to finalise the establishment of the efficient and user-friendly tax administration; • to ensure an efficient tax control; • to analyse potential deficiencies in the implementation of tax provisions. Employers’ tasks: • to stimulate the observation of the tax legislation in force and the payment of contributions; • to present the problems in the implementation of tax provisions and to call attention to any inappropriate solutions in the tax legislation; • to prepare concrete proposals in different tax fields for the elimination of potential deficiencies. Trade Union task: • to support the measures for the changes in tax legislation which shall strengthen the competitiveness and the economic growth while maintaining the social sustainability of the tax system.