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Author: Florian Wöhlbier
Publisher:
ISBN: 9789279353499
Category :
Languages : en
Pages : 147
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Book Description
Tax reforms in EU Member States to improve the effectiveness and efficiency of tax systems 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 the tax policy challenges faced by the EU{OCLCbr#D0}’s Member States. First, it examines the role that taxation can play in addressing consolidation needs and explores ways to make tax structures more growth-friendly. The tax burden on labour in the EU is relatively high. Reducing this burden, for example by shifting to other revenue bases less detrimental to growth, can have positive consequences on growth and employment. Second, it takes an in-depth look at the size of tax bases, analysing housing taxation, the debt bias in corporate taxation, tax expenditures in direct taxation and the VAT base. The report also assesses three specific areas of tax policy - environmental taxes, tax compliance and governance, and the link between the tax system and income equality - and points to opportunities to improve them. Prepared jointly by the European Commission{OCLCbr#D0}’s Directorate General for Economic and Financial Affairs and the Directorate General for Taxation and Customs Union {OCLCbr#D0}‘Tax Reforms in EU Member States{OCLCbr#D0}’ is an annual review of the most important tax reforms recently implemented by EU governments.
Author: Florian Wöhlbier
Publisher:
ISBN: 9789279353499
Category :
Languages : en
Pages : 147
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Book Description
Tax reforms in EU Member States to improve the effectiveness and efficiency of tax systems 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 the tax policy challenges faced by the EU{OCLCbr#D0}’s Member States. First, it examines the role that taxation can play in addressing consolidation needs and explores ways to make tax structures more growth-friendly. The tax burden on labour in the EU is relatively high. Reducing this burden, for example by shifting to other revenue bases less detrimental to growth, can have positive consequences on growth and employment. Second, it takes an in-depth look at the size of tax bases, analysing housing taxation, the debt bias in corporate taxation, tax expenditures in direct taxation and the VAT base. The report also assesses three specific areas of tax policy - environmental taxes, tax compliance and governance, and the link between the tax system and income equality - and points to opportunities to improve them. Prepared jointly by the European Commission{OCLCbr#D0}’s Directorate General for Economic and Financial Affairs and the Directorate General for Taxation and Customs Union {OCLCbr#D0}‘Tax Reforms in EU Member States{OCLCbr#D0}’ is an annual review of the most important tax reforms recently implemented by EU governments.
Author: European Commission. Directorate-General for Economic and Financial Affairs
Publisher:
ISBN: 9789279408311
Category :
Languages : en
Pages : 147
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Book Description
Author: Claudio Maria Radaelli
Publisher: CEPS
ISBN: 9789290793540
Category : Corporations
Languages : en
Pages : 76
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Book Description
Author: European Commission. Directorate-General for Economic and Financial Affairs
Publisher:
ISBN: 9789279228544
Category : Economic development
Languages : en
Pages : 126
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Book Description
"The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of the EU VAT system and tax policy challenges faced by EU Member States. The report examines the economic and policy implications of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. Applying an indicator based approach, the report identifies horizontal challenges that EU Member States are currently facing in the area of tax policy. These relate to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation." -- EU Bookshop.
Author:
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 316
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Book Description
The 2014 edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. 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. Taxation is at the heart of citizens' relationship with the State. It is not only government experts and academics, but also many citizens that ask the European Commission questions about tax levels in the EU and on how Member States compare with each other; this report, published annually, is one way of answering them. Much work has gone into making sure that the data it contains are accurate and comparable across countries. The methodology to ensure this was developed jointly by statisticians from Eurostat and economists from the Directorate-General for Taxation and the Customs Union, who have drafted the report. In addition, experts from national Statistical Offices and from the Ministries of Finance of all countries covered have actively contributed by supplying data and comments; we would like to express our thanks for their valuable suggestions and help. The report provides data and analysis for the European Semester, as the proper functioning of tax systems is a key prerequisite for economic growth. The data on the tax burden in the various Member States can thus be used as an input for the formulation of the Country-Specific Recommendations on tax reforms that are announced at the end of the European Semester. In addition to the analysis of Europe-wide trends in Part I, the report also includes a Part II with Country Chapters, covering each EU Member State plus Iceland and Norway. The Country Chapters contain a discussion of tax revenue trends, as well as a description of the main characteristics of each country's tax system. -- EU Bookshop.
Author: Directorate General for Taxation and Customs Union
Publisher:
ISBN: 9789279511820
Category :
Languages : en
Pages : 121
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Book Description
This report presents an overview of recent tax policy reforms across the EU and provides up-to-date analysis of challenges being faced in these areas. It also includes indicator-based assessments, which provide an insight into the relative performance of Member States? tax systems in terms of efficiency, effectiveness and equity to inform the national and European policy debate. Chapter 1 provides an overview of the most important tax reforms implemented by MemberStates between mid-2014 and mid-2015. Chapter 2 examines the role that taxation can play in ensuring fiscal sustainability, and also discusses the need and scope for a growth-friendly tax shift away from labour to sources of revenue less detrimental to growth. Chapter 3 investigates ways to improve the efficiency of the tax system by improving its design, with particular attention given to consumption taxes, housing taxes, the debt bias in corporate taxation, environmental taxes and tax expenditures. Chapter 4 examines tax administration and tax compliance, and discusses the effects of certain tax measures on income distribution. Chapter 5 provides an overview of the challenges faced by Member States in the area of tax policy, as identified in the different chapters. It also includes a comparison with the results of last year?s report.
Author: Luigi Bernardi
Publisher: Routledge
ISBN: 113435276X
Category : Business & Economics
Languages : en
Pages : 441
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Book Description
The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Author: Comisión Europea. Dirección General de Asuntos Económicos y Financieros
Publisher:
ISBN: 9789279263835
Category :
Languages : en
Pages : 118
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Book Description
This report has several purposes. First, it identifies how tax revenues in EU Member States have been evolving, as a result of past reforms and other factors, such as the business cycle or the slowdown in potential growth. Second, it takes stock of tax reforms that have been implemented in the Member States. Third, it reviews various policy issues relevant for future reforms, which are presently considered in the policy debate, such as broadening the tax base of certain taxes and thus increasing revenue or reducing harmful high tax rates. Other topical issues are shifting taxation away from labour towards revenue sources both more innovative and less detrimental to growth and improving the efficiency of tax collection and tackling tax evasion.
Author:
Publisher:
ISBN: 9789279148088
Category : Revenue
Languages : en
Pages : 85
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Book Description
Author: Jacobus Johannes Maria Jansen
Publisher: Kluwer Law International B.V.
ISBN: 9041134034
Category : Business & Economics
Languages : en
Pages : 274
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Book Description
The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
