We assess the strengths and weaknesses of the tax system and formulate solutions. We emphasize that it is impossible to fundamentally reform a tax system that is entangled with concessions, privileges, and exemptions without returning to the fundamental principles of the tax system: efficiency, proportionality, neutrality, simplicity, transparency, and stability.

We have contributed to the recognition by the OECD and EU institutions of the need to simplify minimum profit tax rules. We seek to ensure that international tax competition is not replaced by a tax cartel of states.