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Tax reforms in EU Member States 2015
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Tax reforms in EU Member States 2015

Tax policy challenges for economic growth and fiscal sustainability

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Tax reforms in EU Member States can contribute to the stability of public finances; boost economic growth, employment and competitiveness; and improve social fairness. Applying an indicator-based approach, this report identifies tax policy challenges faced by the EU’s Member States. First, it examines the role that taxation can play in addressing consolidation needs and explores the high tax burden on labour in the EU. Reducing this burden, for example by shifting it to other revenue bases less detrimental to growth, could have a positive impact on growth and employment. Second, it takes an in-depth look at the design of specific taxes, analysing consumption taxation with a focus on VAT, housing taxation, the debt bias in corporate taxation, tax expenditures for pensions and housing in direct taxation, and environmental taxation. The report also analyses issues related to tax compliance and the tax administration, and looks into the redistribution function of the tax and benefit system. Prepared jointly by the European Commission’s Directorate General for Economic and Financial Affairs and the Directorate General for Taxation and Customs Union, the report also discusses the main reforms introduced by Member States over the past year.
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ISSN 2443-8014
ISBN 978-92-79-48612-8
DOI 10.2765/274179
Katalógové číslo KC-BC-15-008-EN-N
ISBN 978-92-79-48611-1
DOI 10.2765/26069
Katalógové číslo KC-BC-15-008-EN-C
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ISSN 2443-8014 ISBN 978-92-79-48612-8 DOI 10.2765/274179 Katalógové číslo KC-BC-15-008-EN-N
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ISSN ISBN 978-92-79-48611-1 DOI 10.2765/26069 Katalógové číslo KC-BC-15-008-EN-C
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