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Recent Reforms of Tax Systems in the EU: Good and Bad News

Gaëlle Garnier, Aleksandra Gburzynska (), Endre György (), Milena Mathe, Doris Prammer, Savino Ruà () and Agnieszka Skonieczna
Additional contact information
Aleksandra Gburzynska: European Commission
Endre György: European Commission
Savino Ruà: European Commission

No 39, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: This paper reviews to what extent Member States followed the tax policy priorities put forward by the European Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing corporate tax debt bias and improving tax compliance. The ‘good news’ which emerges from the analysis is that overall Member States are making efforts to make tax systems more efficient, competitive and fair; the ‘bad news’ is that the extent of the challenges calls for more action in all the priority areas identified.

Keywords: European Union; taxation; tax policy; tax reform; VAT; tax fraud; corporate taxation; personal income taxation; environment; research and development (search for similar items in EconPapers)
JEL-codes: H11 H20 H24 H25 H26 H27 H87 (search for similar items in EconPapers)
Pages: 176 pages
Date: 2013-10
New Economics Papers: this item is included in nep-acc, nep-eec, nep-iue, nep-pbe and nep-pub
References: Add references at CitEc
Citations: View citations in EconPapers (6)

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