TAXATION TRENDS IN EUROPEAN UNION
TAXATION TRENDS IN EUROPEAN UNION

Summary/Abstract: This work contains an economic analysis of the tax rates and revenue ratios of the European Union Member States. The paper also includes the structural reform initiatives that have been high on the tax policy agenda in last period. Despite the fairly short span of time, a wide spectrum of tax reforms was implemented or are going to be implemented (the Common Consolidated Corporate Tax Base, the key reform initiatives including dual income taxes and flat taxes, the elimination of harmful tax competition, the simplification and rationalization of the current VAT rates structure or key elements contributing to the establishment of the VAT anti-fraud strategy within the EU). The main objective of this paper is to present a fairly view of the structure, level and trends of taxation in the European Union over the last ten years.

• Details
• Contents