Source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022PC0701 The Commission has set the improvement of tax collection and the reduction of tax fraud, avoidance and evasion as priorities. These two topics are the cornerstone of the initiative. The initiative also supports the EU’s sustainable growth strategy that refers to better tax collection, reduction of tax fraud, avoidance and evasion and to the reduction of compliance costs for business, individuals, as well as tax administrations. Improvement of taxation systems to favour more sustainable and fairer economic activity is also included in the EU’s competitive sustainability agenda.