Source: DG TAXUD Strategic plan 2020-2024 https://commission.europa.eu/publications/strategic-plan-2020-2024-taxation-and-customs-union_en Description: Following the COVID-19 crisis, the EU has to work on a fair and inclusive recovery for all. This means allowing our economies to grow while ensuring that social fairness and welfare come first. In terms of Union tax policy, this notably translates into fair taxation where everybody pays their fair share, to ensure sustainable public revenues and a level playing field for all taxpayers. It also means simplifying tax rules for entrepreneurs and innovators who create jobs, invest and innovate and foster economic growth. It will be vital to support public finances through fair taxation. Actions to fight tax evasion and avoidance will help to ensure a fair burden-sharing between taxpayers and play a crucial part in raising much needed revenue as the recovery proceeds. At the same time, removing obstacles for businesses and simplifying tax compliance – including through digital tools and self-compliance – will improve the business environment, increase competitiveness and contribute to economic growth. Tax administrations also need support to share best practices and coordinate, where appropriate, their actions, in particular to avoid divergent approaches that could negatively impact the smooth functioning of the Single Market. National tax policy measures will play a vital role in supporting the recovery, and through the European Semester the Commission will continue to ensure that the design of Member State’s tax policies helps to boost investment and employment and to support social fairness. Over the next five years, DG TAXUD aims to move the tax agenda forward by combining a very clear political drive with a more inclusive approach. The business community and citizens have an interest in supporting an ambitious tax agenda and should be included in this process. DG TAXUD will consider the appropriate level for action (global, EU, or national) and whether legislation or soft-law instruments, including recommendations within the European Semester cycle, are most suitable means to reach the tax policy goals.