The European Commission has published a roadmap for an initiative recommending that EU countries simplify tax obligations and ensure that taxpayers' rights are respected. This initiative aims to improve tax compliance and relations between EU tax administrations and taxpayers (especially through greater transparency, service-orientation, and use of digital technologies). Feedback on the roadmap is accepted from 30 October to 27 November 2020. Feedback received will be used for further development and fine tuning of the initiative, after which a public consultation will be held. --- Recommendation to Improve the Situation of Taxpayers in the Single Market A. Context, Problem definition...