This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 28 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2005 period and are presented both as a percentage of GDP and as a percentage of total taxation. [+]
Directiva 2009/133/CE de 19 de octubre de 2009, relativa al régimen fiscal común aplicable a las fusiones, escisiones, escisiones parciales, aportaciones de activos y canjes de acciones realizados entre sociedades de diferentes Estados miembros y al traslado del domicilio social de una SE o una SCE de un Estado miembro a otro (DOUE L 310/34, 25.11.2009)
Tax revenue in the EU.
Statistics in focus. Economy and finance 47/2008.
This SIF presents data on taxes and social contributions collected in the European Union, as provided to Eurostat in the ESA95 transmission table 9 ('Detailed Tax and Social Contribution Receipts by Type of Tax and Social Contribution and Receiving Sub-Sector'). It briefly analyses the level and structure of taxes and social contributions in the EU in 2006 and the trends in the period 1999-2006. [+]
How high are taxes in Europe? Are tax levels increasing or decreasing? How is the tax burden shared between labour, capital and consumption? How does my country compare with the other Member States? This booklet analyses these and other questions. It illustrates in a concise and readable format the main results of the 2008 edition of the report Taxation Trends in the European Union. The situation in each of the Member States of the European Union and Norway is compared and put in perspective. A statistical annex contains the main data by country and for the EU as a whole. [+]