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Author:
Publisher:
ISBN: 9789279486128
Category :
Languages : en
Pages : 121
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Book Description
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.
Author:
Publisher:
ISBN: 9789279486128
Category :
Languages : en
Pages : 121
Get Book Here
Book Description
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.
Author: European Commission. Directorate-General for Economic and Financial Affairs
Publisher:
ISBN: 9789279228544
Category : Economic development
Languages : en
Pages : 124
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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: Claudio Maria Radaelli
Publisher: CEPS
ISBN: 9789290793540
Category : Corporations
Languages : en
Pages : 76
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Book Description
Author: Savina Princen
Publisher:
ISBN: 9789279544224
Category :
Languages : en
Pages : 61
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Book Description
In the context of tax policy challenges in many EU Member States, the 2015 ECFIN taxation workshop addressed the political economy obstacles substantial tax reforms face and possible avenues to successful reform implementation. It presented concrete examples of tax reforms in Italy and Greece, discussed the political economy dimensions of specific tax areas and looked into issues related to tax fraud and tax coordination. The workshop hosted Commissioner Moscovici for the keynote address.
Author: Luigi Bernardi
Publisher: Psychology Press
ISBN: 9780415349888
Category : Business & Economics
Languages : en
Pages : 258
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Book Description
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
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:
Publisher:
ISBN: 9789279515798
Category :
Languages : en
Pages : 150
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Book Description
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.
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: Drahomíra Vašková
Publisher:
ISBN: 9788386296835
Category :
Languages : en
Pages : 22
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Book Description
