his strategy should aim to reduce burdens removing tax obstacles and improving the business environment particularly for smezs and labor intensive enterprises wist ensuring 
The new VAT strategy should aim to reduce administrative burdens, removing tax obstacles and improving the business environment, particularly for SMEs and labour-intensive enterprises, whilst ensuring the robustness of the system against fraud.
The strategy should aim to reduce burdens, removing tax obstacles and improving the business environment, particularly for SMEs and labour-intensive enterprises, whilst ensuring of the system against fraud.