Stresses the need to develop sustainable and effective tax systems, together with an appropriate tax culture, that could foster the development of welfare states providing public goods, such as education, infrastructure and security, and reiterates that tax havens and tax avoidance are detrimental to social redistributive policies;
poudarja, da je treba razviti vzdržne in učinkovite davčne sisteme z ustrezno davčno kulturo, s katerimi bi lahko spodbujali razvoj socialnih držav, ki zagotavljajo javne dobrine, kot so izobraževanje, infrastruktura in varnost, ter ponovno izjavlja, da davčne oaze in izogibanje davkom škodijo socialnim prerazporeditvenim politikam;