At present, the Irish taxation system is inequitable and inefficient. Many aspects of the system, as it stands, appear to have no economic, social or environmental purpose. Fiscal instruments that could potentially stimulate valuable social and entrepreneurial activities have been misused by successive Governments and many of the wealthiest in society continue to pay minimal or no taxes. This situation is undermining trust in the taxation system, in the political system and in society.

The Green Party believes that, in addition to raising revenue, the taxation system should be used to encourage and reward activities with positive economic, social and environmental effects. As such, the burden of taxation should be shifted away from socially constructive activities, including labour, and onto socially, economically and environmentally deleterious activities. The aim of this strategy is to create a balanced system by ensuring that a range of fiscal instruments, including tax reliefs, are used efficiently, appropriately and equitably. This policy outlines reforms that the Green Party believes must be undertaken if such a system is to exist.