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  • Data for the EU Member States, Iceland and Norway

    2020 Edition

    Taxation Trends in the European Union

    Taxation and Customs Union

  • Manuscript completed in May 2020

    1st edition

    The European Commission is not liable for any consequence stemming from the reuse of this publication.

    Luxembourg: Publications Office of the European Union, 2020

    © European Union, 2020

    The reuse policy of European Commission documents is implemented based on Commission Decision 2011/833/EU of 12 December 2011 on the reuse of Commission documents (OJ L 330, 14.12.2011, p. 39). Except otherwise noted, the reuse of this document is authorised under a Creative Commons Attribution 4.0 International (CC-BY 4.0) licence (https://creativecommons.org/licenses/by/4.0/). This means that reuse is allowed provided appropriate credit is given and any changes are indicated.

    For any use or reproduction of elements that are not owned by the European Union, permission may need to be sought directly from the respective rightholders. The European Union does not own the copyright in relation to the following elements:

    © Cover picture: MarekPhotoDesign.com / stock.adobe.com.

    Print ISBN 978-92-76-16654-2 ISSN 1831-8789 doi:10.2778/270089 KP-DU-20-001-EN-C PDF ISBN 978-92-76-16653-5 ISSN 2467-0073 doi:10.2778/49030 KP-DU-20-001-EN-N

    How to cite this report: Taxation Trends in the European Union, 2020 edition, Directorate-General for Taxation and Customs Union, European Commission, Publications Office of the European Union, Luxembourg, 2020.

  • Taxation Trends in the European Union

    DATA FOR THE EU MEMBER STATES, ICELAND AND NORWAY 2020 edition

    DG Taxation and Customs Union

  • Taxation Trends in Europe 2020 3DG Taxation and Customs Union |

    Preface The deep health crisis due to the COVID-19 pandemic is now finally abating but it will have important repercussions on the EU economies and their public finances that are still hard to fully delineate. As the report goes to print, evidence regarding the economic consequences of the COVID19 pandemic are just starting to show and ‘hard data’ is mostly unavailable. This, plus the difficulty in forecasting with certainty the recent past or near-future developments in tax revenues or expenditure trends, means that this report reflects mainly the pre-COVID19 picture, presenting mostly data from 2018 and some from 2019. As such, the report will be an important reference as to how EU economies were performing prior to the ongoing crisis and thus how this could help them going forward. We will certainly monitor closely the extent to which the pandemic may have impacted on tax revenues and expenditure and the changes it may have brought to Member States’ tax-system design.

    As in previous editions, the 2020 Taxation Trends in the European Union report is based upon harmonised and comparable taxation data from the national statistical institutes, transmitted to and validated by Eurostat. It draws upon government finance statistics as well as the more detailed national tax lists for each country. These data are compiled in accordance with the harmonised European system of integrated economic accounts 2010 (ESA 2010).

    The report relies upon a number of valuable contributions from experts of the ministries of finance in all the countries covered, including some additional data. We would like to express our special thanks for their extensive input and help, without which the report would not have been possible.

    In addition to the analysis of Europe-wide trends in Part 1, Part 2 presents a series of country chapters covering the EU Member States, Iceland and Norway. For each country, key taxation indicators are provided on tax revenues as a percentage of gross domestic product (GDP) for the years 2006-2018. These are supplemented by factual tables presenting the latest tax reforms in each country. In Part 3 (Annex A), the reader can find more than 80 tables of the various taxation indicators, while Part 4, (Annex B) contains a detailed description of the methodology used to calculate the indicators.

    The data and information from this report, as well as other materials, can be found on the Directorate-General for Taxation and Customs Union’s ‘Economic Analysis’ web pages. Finally, the ‘Taxes in Europe’ database contains detailed and updated information on the most important taxes in force in the EU Member States.

    Benjamin Angel

    Acting Director-General, Directorate-General for Taxation and Customs Union

    Director on Direct Taxation, Tax coordination, Economic Analysis and Evaluation (TAXUD.D)

    http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/index_en.htm http://ec.europa.eu/tedb

  • Taxation Trends in Europe 20204 | DG Taxation and Customs Union

    Background information ‘Taxation trends in the European Union’ is produced by the Directorate-General for Taxation and Customs Union (DG TAXUD).

    The Commission staff wishes to thank the Working Group on the Structures of the Taxation Systems, composed of experts from the national Finance Ministries and run by DG TAXUD, for their very helpful oral and written contributions to the report. Nevertheless, the Commission Services bear sole responsibility for this publication and its content. This report does not necessarily reflect the views of the tax departments in the Member States.

    Any questions or suggestions relating to the analysis should be addressed to:

    Ana Xavier, Head of the unit ‘Economic analysis, evaluation & impact assessment support’ European Commission, DG Taxation and Customs Union, B-1049 Brussels Email: [email protected]

    Language and dissemination ‘Taxation trends in the European Union’ is available in English only. The publication can be downloaded free of charge from the website of the Directorate-General for Taxation and Customs Union (http://ec.europa.eu/taxtrends). The paper version can be purchased from any of the sales outlets listed on the website of the Publications Office of the European Union (http://publications.europa.eu).

    Additional information The National Tax Lists for all EU countries, showing tax revenues for all major taxes, are published online (see the sites ‘Economic analysis of taxation’ and ‘Statistics Explained’). Continuously updated tax data are also available on the Eurostat website (online data code: gov_10a_taxag). Readers interested in taxation can find detailed information on the legal form and revenue of the taxes currently in force in the EU Member States in the ‘Taxes in Europe’ database (TEDB).

    mailto:[email protected] http://ec.europa.eu/taxtrends http://publications.europa.eu/ http://ec.europa.eu/taxation_customs/taxation/gen_info/economic_analysis/index_en.htm http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Tax_revenue_statistics http://ec.europa.eu/eurostat/data/database http://ec.europa.eu/tedb

  • Taxation Trends in Europe 2020 5DG Taxation and Customs Union |

    Acknowledgements This report was prepared under the direction of Benjamin Angel (Director at DG TAXUD) and, Gaëtan Nicodème and Ana Xavier (Heads of Unit at DG TAXUD).

    The main editor of the report was David Arranz (DG TAXUD), with contributions and support from Günther Ebling. (DG TAXUD).

    Support was also provided by the European Semester country desks in DG TAXUD: Martin Becker, Elia Bergamini, Ann- Marie Bruhn, Lourdes Bustos, Niall Casey, Robert Cibulla, Alain Clara, Philippe Demougin, Mauro Faggion, Marco Fantini, Marco Federici, Agnes Fekete, Manuel Godinho de Matos, Roberta Grappiolo, Martyna Graziunaite, Kirsi Haapakoski, Nicolas Katsilis, Arne Kubitza, Beatriz Laranjeira, Stephen Lawson, Juan Lopez Rodriguez, Jan Luksic, Anna Manitara, Milena Mathé, Pia Michelsen, Roberto Michieletto, Agustín Miguel Pérez, Pere Moles Palleja, Eadaoin O’Donovan, Colin O’Driscoll, Martins Ozolins, Henrik Paulander, Eleftheria Psaraki, Brice Reguimi, Savino Rua, Alexandra Rusu, Katrin Saaremael-Stoilov, Clare Southworth, Maria Teresa Sutich, Petya Tocheva, Astrid Van Mierlo, Melvin Van Velthoven, Aurimas Vasylis, Remi Verneau, Jasna Voje, Monika Waloszczyk, Adam Zalasinski.

    Editorial assistance was provided by Patricia Cuber Galarreta (DG TAXUD).

    The report also benefited from the contributions and suggestions of the Working Group on the Structures of the Taxation Systems, composed of experts from the national Finance Ministries, as well as comments by colleagues from other services of the European Commission.

  • Taxation Trends in Europe 20206 | DG Taxation and Customs Union

    Contents Preface �����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������3

    Background information ������������������������������������������������������������������������������������������������������������������

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