Stresses the need to develop sustainable and effective tax systems in both regions, together with an appropriate tax culture, that could foster the development of welfare states providing public goods, such as public education, health, social protection, infrastructure, defense and security;
poudarja, da je treba razviti vzdržne in učinkovite davčne sisteme v obeh regijah z ustrezno davčno kulturo, s katerimi bi lahko spodbujali razvoj socialnih držav, ki zagotavljajo javne dobrine, kot so javno izobraževanje, zdravje, socialna zaščita, infrastruktura, obramba in varnost;