Tax revenues are continuing to rise in most EU Member States, a study by the European Commission has found. The 2016 edition of the Taxation Trends report takes stock of tax systems in the EU with extensive and comparable data on the different tax structures and rates of Member States. It also provides an analysis on the medium- to long-term evolution of these trends. This staff report, published annually, offers a breakdown of comparative tax levels in the EU and of tax revenues raised from consumption, labour and capital.
It also contains data on energy taxation and on the top rates for personal and corporate income taxes. The taxation trends report contains a detailed statistical and economic analysis of the tax systems of the 28 Member States of the European Union, plus Iceland and Norway which are members of the European Economic Area. In addition to the analysis of Europe-wide trends in Part 1, the report includes in Part 2 country chapters covering the 28 EU Member States, Iceland and Norway.
For each country, key taxation indicators are provided on tax revenues as a percentage of GDP for the years 2002 to 2014. These are supplemented by factual tables presenting the latest tax reforms in each country and the main features of the national tax systems for personal and corporate taxes, VAT, social contributions and wealth and transaction taxes.
In Annex A, more than 80 tables of the various taxation indicators are included, while Annex B contains a detailed description of the methodology used to calculate the indicators. The data in the report are presented within a unified statistical framework (the ESA 2010 system of national and regional accounts).
EU tax revenues continued to grow in 2014
From 2009 to 2014 the share of consumption and capital taxes in total taxation increased
After falling from 2003 to 2008, environmental tax revenues have gradually increased since 2009.
VAT rates remained stable in 2016 but most States increased them since 2000.
Average top personal income tax rates levelled off in 2016.
Average top corporate rates fell marginally in 2016, but rates have dropped much more slowly since the crisis.
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