The European Commission has launched two public consultations on specific measures which could improve tax collection and tax compliance across the EU.
The first consultation is on the development of a European Taxpayer's Code, which would clarify the rights and obligations of both taxpayers and tax authorities.
The second consultation is on a European Tax Identification Number (EU TIN), which would facilitate the proper identification of taxpayers in the EU.
Both were among the measures proposed by the Commission in December to tackle tax fraud and evasion.
Algirdas Aemeta, commissioner for taxation, customs, statistics, anti-fraud and audit, said: 'As we intensify our battle against tax evaders, we must also make it easier for the willing to comply. This would be the point of an EU Taxpayers' Code, and today we are asking taxpayers themselves to help shape it.
'We must also help authorities to identify those that owe taxes, so that they can collect the revenues they are due. This would be the purpose of an EU Tax Identification Number, and we want the public's view on how it can best be developed.'
The move follows a series of measures designed to get tough on financial buccaneering.
Just last week, the EU Parliament pressed for tough disclosure rules for banks which would involve them revealing their profits, tax liabilities and state aid received in each country in which they operate.
The rules are being proposed as part of the implementation of the Capital Requirements Directive IV (the EU's legislation implementing the Basel III rules).
Banks are concerned that the requirements would upend their bookkeeping practices and leave them vulnerable to public pressure over taxes.
There are also concerns that the requirements would be unworkable and such rules would be better dealt with in talks on a separate directive on accounting, which applies similar transparency rules to extractive industries such as energy and mining groups.
Members of the EU parliament say that the proposed transparency requirements for banks are in line with the French, German and British demands that were made at a G20 meeting in Moscow.
It follows a recent report from the Organisation for Economic Co-operation and Development (OECD), commissioned by the G20, Addressing Base Erosion and Profit Shifting (BEPS), which revealed that multinationals are using sophisticated tax-planning strategies that allow them to pay as little as 5% in corporate taxes when smaller businesses are paying up to 30%.
While most member states have established taxpayer codes to define the rights and obligations of taxpayers and tax authorities, their codes vary considerably. This can make it difficult for citizens and companies to understand their rights in different countries and comply with their tax obligations in cross-border situations.
The Commission said member states are finding it increasingly difficult to properly identify taxpayers, given increased mobility of people and the growing cross-border nature of economic activity. This can undermine national efforts to properly collect taxes, lead to situations of double non-taxation, and even facilitate tax fraud and evasion.
The aim of the public consultations is to gather examples of best practices in the Member States on collecting data on taxpayers' identities as well as taxpayer compliance and transparency. The results of both consultations will be used to identify and develop the appropriate policy responses by the end of 2013.
For more details and to take part in the consultations - which will run until 17 May 2013 - visit the EU website: http://ec.europa.eu/yourvoice/ipm/forms/dispatch?form=TPCODE and http://ec.europa.eu/yourvoice/ipm/forms/dispatch?form=EUTIN