<s>[INST] The next text is a question of a member of the European parliament:"Each year, theEU loses billions of euros in potential tax revenue due to fraud, evasion and aggressive tax planning. This represents an annual cost of EUR2000 per EU citizen, unless appropriate measures are taken in response.  The EU must take immediate and coordinated action against tax havens and aggressive tax planning. Furthermore, Ibelieve that an international agreement on the automatic exchange of tax information should be established to reduce tax fraud and evasion.  The Member States must halve the tax differential by 2020. Although countries remain responsible for their respective tax systems, fraud and evasion require a coordinated approach at national, European and international level.  The Commission should adopt a common set of criteria for identifying tax havens and create a public European blacklist of tax havens by 31December2014.  At the European Council of May2013, EU leaders analysed several measures to combat tax fraud and evasion, but these will only be adopted at a new EU summit in December.  1.What proposals are being discussed and analysed to promote an effective fight against tax fraud and evasion?  2.When does the Commission believe that these proposals could enter into force?"
Analyze carefully the text and assign it to the most relevant policy area among those listed below. Do not explain your answer and return only a number.
Policy area numbers: 1 = Macroeconomics
2 = Civil Rights, Minority Issues and Civil Liberties
3 = Health
4 = Agriculture and Fisheries
5 = Labour, employment and pensions
6 = Education
7 = Environment
8 = Energy
9 = Immigration
10 = Transportation
12 = Law and Crime
13 = Social welfare
14 = Regional and Urban issues and Planning
15 = Banking, finance and domestic commerce issues
16 = Defence
17 = Space, science, technology, and communications issues
18 = Foreign trade
19 = International affairs and foreign aid
20 = Governance and government
21 = Public Lands, Water Management and Territorial Issues
23 = Culture and media
[/INST]. Answer = [1]. </s>
Each year, theEU loses billions of euros in potential tax revenue due to fraud, evasion and aggressive tax planning. This represents an annual cost of EUR2000 per EU citizen, unless appropriate measures are taken in response.  The EU must take immediate and coordinated action against tax havens and aggressive tax planning. Furthermore, Ibelieve that an international agreement on the automatic exchange of tax information should be established to reduce tax fraud and evasion.  The Member States must halve the tax differential by 2020. Although countries remain responsible for their respective tax systems, fraud and evasion require a coordinated approach at national, European and international level.  The Commission should adopt a common set of criteria for identifying tax havens and create a public European blacklist of tax havens by 31December2014.  At the European Council of May2013, EU leaders analysed several measures to combat tax fraud and evasion, but these will only be adopted at a new EU summit in December.  1.What proposals are being discussed and analysed to promote an effective fight against tax fraud and evasion?  2.When does the Commission believe that these proposals could enter into force?