Personal Income Tax Developments in the European Union Countries in 2020-2024

Nelly Popova

Economic Studies journal, 2026, issue 2, 116-131

Abstract: The aim of the article is to analyse the most important changes in the area of individual taxation in EU Member States in recent years with a view to identifying the main trends, strengths and weaknesses in the application of the tax. In particular, the article investigates whether and how the recent crises affected the degree of progressivity of personal income tax and the amount of revenue from this tax in the EU countries. The methodology used in the article is a combination of observation and comparative analysis. The main conclusion reached in the article is that progressivity of taxation in the EU area increased in the period under consideration, mainly due to the shift of emphasis in most Member States from fiscal consolidation to mitigating the negative effects of inflation. Despite the base narrowing measures undertaken in many EU countries, PIT revenue has remained stable in most of them.

JEL-codes: H21 H24 H30 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2026:i:2:p:116-131

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