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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:
Publisher:
ISBN: 9789279193163
Category : Economic development
Languages : en
Pages : 0
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Book Description
Recoge: 1. Introduction - 2. Level structure and trends of tax revenues in the EU - 3. Recent reforms of tax systems in the EU - 4. Quality of taxation - 5. Tax policy challenges in euro-area Member States in difficult times - References - Statistical annex.
Author: European Commission. Directorate-General for Economic and Financial Affairs
Publisher:
ISBN: 9789279228544
Category : Economic development
Languages : en
Pages : 124
Get Book Here
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: 9789279215223
Category :
Languages : en
Pages : 137
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Book Description
This report analyses the tax revenue trends and an overview of recent major tax reforms, and discusses selected topical tax policy issues, relevant to any future tax reforms. The report provides an analysis of the quality of taxation at macro- and micro-level.
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: Florian Wöhlbier
Publisher:
ISBN: 9789279408304
Category :
Languages : en
Pages : 147
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Book Description
A country's tax system affects its government revenues but also has broader economic and societal implications. The question how to effectively address these different dimensions is at the fore of policy discussions in the EU and its Member States. Carefully designed tax systems can help redefine the triangle between sustainability, growth and fairness, objectives which have become even more important in the aftermath of the most severe economic crisis since the 1930's. The three objectives are sometimes viewed as contradictory, with a focus on one element implying negative consequences for the others. While some trade-offs exist, Member States can at the same time help ensure stable public finances, boost growth, employment and competitiveness, and contribute to a fair distribution of income by changing the tax structure in a balanced way and by improving the effectiveness and efficiency of the system. The annual Tax Reforms Report aims to make a contribution to these discussions by scrutinising reform trends and providing in-depth analysis of challenges and possible solutions in key areas of tax policy. At the same time, applying an indicator-based, the report identifies Member States that may have room to further improve their policies in specific areas. By making available data and analysis in a timely manner, the report provides relevant input to the process of multilateral surveillance. This year's edition of the report aims to further stimulate the debate on tax reform.
Author:
Publisher:
ISBN: 9789279285370
Category : Debt
Languages : en
Pages : 116
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Book Description
"This report analyses recent tax reforms in EU Member States and identifies tax policy challenges faced by EU Member States. The report first presents tax reforms implemented in EU Member States in 2012 and the first half of 2013. Second, it discusses selected tax policy challenges that are relevant for improving Member States' tax systems. These challenges encompass the potential contribution of taxation to consolidate public finances - in addition to expenditure control- and the growth friendliness of the tax structure, which are particularly relevant dimensions in times of slow growth and fiscal consolidation. The report also examines economic challenges related to the design of individual taxes and tax compliance. In particular, it deepens the analysis of tax expenditure with particular insights on personal income taxation and examines the debt bias in corporate taxation. Applying an indicator-based approach, it also provides an update of the analysis on VAT, housing taxation, environmental taxation and improving tax governance. Finally, it analyses the influence of taxation on income inequality."--Editor.
Author:
Publisher:
ISBN: 9789279486111
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: M. Buti
Publisher:
ISBN: 9789279323713
Category :
Languages : en
Pages : 124
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Book Description
This report deals with tax policy issues in EU member states in 2013. The 2013 edition of the report contributes to the tax policy debate in the EU. Compared to previous editions, the report has a stronger focus on the Member State level. The report consists of two parts: (i) an extensive overview of recent tax reforms, and(ii) a discussion of selected tax policy challenges relevant for improving Member States' tax systems in two analytical chapters. The first analytical chapter focuses on two wide ranging challenges that EU Member States are facing in the area of tax policy in times of slow growth and high fiscal consolidation needs: the potential contribution of taxation to consolidate public finances - in addition to expenditure control - and the growth-friendliness of the tax structure. Beside updating and refining last year's horizontal screening, various checks have been carried out to see how robust the results are. The second analytical chapter deals with economic challenges that EU Member States are facing with respect to the design of individual taxes and tax compliance. It deepens the analysis of tax expenditure with particular insights on personal income taxation and examines the debt bias in corporate taxation, notably its effects on banks' capital structures. Applying an indicator-based approach, the report then provides an update of the analysis carried out in previous years on broadening the VAT base, on housing taxation, on environmental taxation and on improving tax governance. Finally, the chapter analyses the influence of taxation on income inequality.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
The report analyses potential challenges that Member States are currently facing in areas of taxation where policy is expected to have an impact on macroeconomic performance in terms of GDP, employment, fiscal sustainability and may impact macroeconomic stability. The taxation areas under scrutiny also concern the design of national tax policies, which is the responsibility of Member States' governments. The report first examines wide-ranging macroeconomic challenges related to the sustainability of public finance and the growth-friendliness of the tax structure. This examination is based on a systematic review and screening of available quantitative indicators and is augmented by various robustness checks. While the outcome of screening could be regarded as rather mechanical, it allows consistency across countries and helps to frame the policy discussions. This first attempt to identify relevant tax policy challenges needs to be supplemented by country-specific evidence and analysis.
Author: Anne van Bruggen
Publisher:
ISBN: 9789279360107
Category :
Languages : en
Pages : 147
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Book Description
