Publicado en Estadisticas

Tendencias fiscales en la Unión Europea. Datos de los Estados miembros, Islandia y Noruega. Edición 2015

Martes, 01 Diciembre 2015 12:38

coverTaxation trends in the European Union – Data for the EU Member States, Iceland and Norway – 2015 edition

This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area.

The main body of the report is a set of ‘country chapters’ which give an overview of the main trends in taxation for each of the 30 countries covered by the report. The chapters have a standardized layout: the first page contains a summary table and graphs showing trends in the country's tax revenues under the main tax headings for the period 2004 to 2013; this is followed by a table of the main tax reforms in the country concerned categorized by type of measure; and the final set of tables in the country chapters provides a snapshot of the main features of the national tax systems (personal and corporate taxes, VAT, social contributions and wealth and transaction taxes). The data in the report are presented within a unified statistical framework (the ESA 2010 harmonised system of national and regional accounts). 

At the end of the report are reference tables containing series on statutory tax rates — for corporate income, personal income and VAT, as well as tables of effective tax rates and tax wedges. [+]

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