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1 Daniel Bunn & Bray Sean, Recommendations to the European Commission: A Framework for Tax Simplification 1 (2026)

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TaxFoundation
Europe




Recommendations

to   the European Commission:

A   Framework for Tax Simplification



Jan. 2026

Daniel Bunn      President and CEO
Sean Bray        Policy Director of Tax Foundation Europe




Key   Findings

•  The European Commission is reviewing recent directives for simplification opportunities, including
   tax policy.
 • The Commission should build a long-term tax simplification program from these current efforts.
 • A focus on sustained growth, meaningful metrics, and institutional capabilities that keep simplifi-
   cation a focus in future regulatory efforts should underpin the decluttering agenda.