Most tax breaks for business - especially those that are property-based - should be abolished, the Irish Congress of Trade Unions (Ictu) has said.
In its pre-budget submission, Ictu said it favoured a tax rate of 20 per cent on corporate profits but, in its absence, called for a special surtax on exceptional profits for banks and other companies operating in sectors with little competition.
Unveiling the submission today, Ictu general secretary David Begg called for a fundamental policy shift in the coming Budget.
"It is time to shift the focus from the economic to the social, from the requirements of the economy to the needs of society," he said.
"We have the opportunity to address the many serious social and structural deficits in our society."
The submission criticised the State's reliance on indirect taxation, claiming the policy of shifting the tax burden from companies and incomes to higher taxes on spending and high administrative charges should be reversed.
Ictu claimed the policy has added to Ireland's high price level of 16 per cent above the EU average.
Mr Begg said that tax bands should be altered to ensure those on average industrial earnings pay no more than the standard rate of tax in 2006 - raising the single person's tax band by €2,600 to €32,000
The submission contained recommendations on childcare and the care sector, royalties on natural resource extraction, a clampdown on 'tax exiles' and investment in health education and public transport.
The Congress, which has postponed entering social partnerships talks, also called on Minister for Finance Brian Cowen to introduce PRSI-based paid parental leave benefit.
Mr Begg added that Maternity Benefit should be restored to 80 per cent of average industrial earnings.