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, 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 v obeh regijah z ustrezno davčno kulturo, s katerimi bi lahko spodbujali razvoj socialnih držav, ki zagotavljajo javne dobrine, kot so javno izobraževanje, infrastruktura in varnost, ter ponovno izjavlja, da davčne oaze in izogibanje davkom škodijo socialnim prerazporeditvenim politikam;