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Tax reforms in EU Member States - 2015 Report

Author

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  • European Commission

    (European Commission)

Abstract

The 2015 report on Tax Reforms in EU Member States presents an overview of the reforms recently introduced by Member States in the main areas of tax policy and provides up-to-date analysis of the main challenges in each area. It also includes an indicator-based assessment, which gives an initial indication of Member States’ performance in each area

Suggested Citation

  • European Commission, 2015. "Tax reforms in EU Member States - 2015 Report," Taxation Papers 58, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0058
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_58.pdf
    File Function: final version, 2015
    Download Restriction: no
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    More about this item

    Keywords

    European Union; Taxation; European Semester; VAT; Coporpotate income tax; tax administration; tax reform;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus

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