Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, Iceland 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 type of tax base (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 29 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 1995-2010 period and are presented both as a percentage of GDP and as a percentage of total taxation.

Download or read book Taxation Trends in the European Union written by Union européenne. Commission européenne and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, Iceland 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 type of tax base (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 29 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 1995-2010 period and are presented both as a percentage of GDP and as a percentage of total taxation.

Download or read book Taxation Trends in the European Union written by European Commission. Directorate-General for Taxation and Customs Union and published by . This book was released on 2019 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Trends in the European Union Data for the EU Member States Iceland and Norway written by and published by . This book was released on 2015 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overview of trends in taxation revenues, tax structures and reforms over recent years. The report is structured in separate country chapters covering the 28 EU Member States, Iceland and Norway. For each country, statistics are provided on total tax revenues as a percentage of GDP and their main components for the years 2004 to 2013. These are supplemented by factual tables presenting the latest tax reforms in each country and the main features of the national tax systems for personal and corporate taxes, VAT, social contributions and wealth and transaction taxes. The statistics in this edition are based on the new European System of National and Regional Accounts (ESA 2010). 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.

Download or read book Taxation Trends in the European Union written by Eurostat and published by . This book was released on 2007 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 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 29 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 1995-2009 period and are presented both as a percentage of GDP and as a percentage of total taxation.

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2015 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Taxation Trends in the European Union written by Europäische Union. Kommission and published by . This book was released on 2010 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Trends in the European Union written by Bernan and published by . This book was released on 2008 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has always been a topic of heated debate. Although opinions on tax policies differ sometimes strongly, taxes are critical for the sustainability of public finances and are an important policy lever for transforming society. High-quality and comparable data, collected across countries over time, are essential for an informed debate. The ‘Taxation trends in Europe’ report provides an overview of recent trends in taxation revenues, tax structures and reforms.

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good, comparable data are fundamental to support policy discussion and policymaking across all areas including tax policy. In this Taxation Trends, which accompanies the Annual Report on Taxation (2022 Edition), you will find a wealth of information on key taxation indicators and more specifically on tax revenues by type of taxes for all EU Member States and the EU a whole, as well as Iceland and Norway. This year, the 12 years span analysed (2008-2020) will show the effects of the start of the COVID-19 pandemic in 2020, which makes this release especially interesting. In addition, the document presents the latest tax reforms in each country. These indicators are supported by a strong methodology developed over the years and that can be found in the last part of the document. The indicators and analysis relies upon a number of valuable contributions by experts from the ministries of finance in all the countries covered, including some additional data.

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2016 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: More than ever, tax policies and are under scrutiny, not only for their impact on businesses and the economy, but also for their effects on public finances, public services and ordinary citizens. To develop good tax policies, and to better understand existing policies, it is essential to have high quality data and comparable information about tax systems. This is the aim of 'Taxation Trends in the European Union' which provides an overview of trends in taxation revenues, tax structures and reforms over recent years. 'Taxation Trends in the EU' presents taxation data and information for the twenty-eight Member States, Iceland and Norway. The 2016 edition is bigger than last year's report due to the re-introduction of several popular elements which featured in earlier editions.

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses the possible impact of the pandemic on future public finances. According to the latest forecast (Spring 2021), tax revenue in the EU is expected to have decreased in 2020, but less than GDP. Therefore, the tax-to- GDP ratio would have increased in 2020 but it will fall significantly in 2021, with further decreases in 2022. In 2019, the taxation structure remained stable in the EU. Revenue was almost equally distributed among indirect taxes, direct taxes and social contributions. The distribution of revenues by tax base (consumption, labour and capital) was very similar to those of previous years (around 52 % from labour, 28 % from consumption and 20 % from capital). Revenue derived from consumption in the EU-27 represented 11.1 % of GDP in 2019, just slightly below the value in 2018. The implicit tax rate (ITR) on consumption continued to increase in 2019, continuing the trend started in 2009. The value added tax rates have remained almost unchanged since 2013. Labour taxes, which provide the largest share of revenues, remained unchanged in 2019, at 20.7 % of GDP. At the same time the ITR on labour is roughly unchanged since 2013. Moreover, the top personal income tax rates across the EU do not present major changes at the beginning of 2021. The tax wedge for low earners continued its downward trend in 2020, with a significant cumulative decrease since 2012. The latest data confirm the development towards lower rates on corporate taxation (nominal and effective), but at a very slow pace, while revenues from corporate income stagnated in 2019 after several years of sustained growth that stopped in 2017. At EU level, environmental taxes displayed a quite stable picture in 2019. However, at national level, there were some significant changes over the last decade. In that time, several countries significantly increased their environmental revenues, in particular thanks to energy-related revenues. As in previous editions, the 2021 Taxation Trends in the European Union report is based upon harmonised and comparable taxation data from the national statistical institutes, transmitted to and validated by Eurostat. It draws upon government finance statistics and more detailed national tax lists for each country. These data are compiled in accordance with the harmonised European System of National and Regional Accounts (ESA 2010).

Download or read book Taxation Trends in the European Union Data for the EU Member States Iceland and Norway written by European Commission - Directorate General Taxation and Customs Union and Eurostat and published by . This book was released on 2018 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overview of trends in taxation revenues, tax structures and reforms over recent years. The report is structured in separate country chapters covering the 28 EU Member States, Iceland and Norway. For each country, statistics are provided on total tax revenues as a percentage of GDP and their main components for the years 2004 to 2016. These are supplemented by factual tables presenting the latest tax reforms in each country and the main features of the national tax systems for personal and corporate taxes, VAT, social contributions and wealth and transaction taxes. These data are compiled in accordance with the harmonized European System of National and Regional Accounts (ESA 2010). 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.

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2020 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: The deep health crisis due to the COVID-19 pandemic is now finally abating but it will have important repercussions on the EU economies and their public finances that are still hard to fully delineate. As the report goes to print, evidence regarding the economic consequences of the COVID-19 pandemic are just starting to show and ‘hard data’ is mostly unavailable. This, plus the difficulty inforecasting with certainty the recent past or near-future developments in tax revenues or expenditure trends, means that this report reflects mainly the pre-COVID-19 picture, presenting mostly data from 2018 and some from 2019. As such, the report will be an important reference as to how EU economies were performing prior to the ongoing crisis and thus how this could help them going forward. We will certainly monitor closely the extent to which the pandemic may have impacted on tax revenues and expenditure and the changes it may have brought to Member States’ tax-system design. As in previous editions, the 2020 Taxation Trends in the European Union report is based upon harmonised and comparable taxation data from the national statistical institutes, transmitted to and validated by Eurostat. It draws upon government finance statistics as well as the more detailed national tax lists for each country. These data are compiled in accordance with the harmonised European system of integrated economic accounts 2010 (ESA 2010).

Download or read book Taxation Trends in the European Union written by Eurostat and published by European Communities. This book was released on 2009 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the third issue of Taxation trends in the European Union, an expanded and improved version of a previous annual publication, Structures of the taxation systems in the European Union. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. It contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. Taxation is at the heart of citizens' relationship with the State. 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 1995-2007 period.

Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2018 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation is an important part of our lives. Tax policies have a major impact on businesses, the economy and ordinary citizens, and shape our public finances and public services. It is essential to have high quality data and comparable information about tax systems if we are to develop robust and effective tax policies for the future. The aim of 'Taxation trends in the European Union' is to respond to this need by providing an overview of trends in taxation revenues, tax structures and reforms over recent years. The 2017 edition of 'Taxation trends' is based upon harmonized and comparable taxation data from the national statistical institutes, transmitted to Eurostat and validated by Eurostat, and uses the government finance statistics as well as the more detailed 'national tax lists' for each country. The statistics are based on the European System of National and Regional Accounts (ESA 2010), which is a major development of the previous system (ESA95). Progress has been achieved in the harmonisation of methodology and in the precision and accuracy of the concepts, definitions, classifications and accounting rules.