Taxation policies are fundamental for the SDGs as they determine the economic environment in which investment, employment, and innovation take place while providing the government with revenues for financing public spending. Businesses are global drivers of productivity, inclusive economic growth, job creation, investment and innovation. Private sector expertise holds the keys to unlocking many of the challenges linked to sustainable development. Tax bases should be as broad as possible allowing tax rates to be as non-distortive as possible.
Avizul CESE: Taxation/private investment and the Sustainable Development Goals - cooperation with the UN Committee of Experts on International Cooperation in Tax Matters (own-initiative opinion)