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Taxation and Customs Union
News article19 December 2018Directorate-General for Taxation and Customs Union1 min read

Tax Policies in the European Union Survey 2018

European Commission publishes its annual report on the performance of EU Member States' tax systems.

More stable and consistent tax systems in EU Member States in 2018

European Union Member States' taxation systems saw continued stability in terms of their design in 2018, according to a new report published today by the European Commission. The Tax Policies in the EU 2018 Survey examines how EU Member States' tax systems help to promote investment and employment, reduce tax fraud, evasion and avoidance, address income inequalities, and ensure social fairness.

It also analyses taxation as an environmental policy instrument, the implications of new forms of work for labour taxation and the influence of the overall tax mix on progressivity in the EU.

In addition, the report presents the main indicators used by the European Commission to analyse tax policies in the context of the European Semester and the case for the priorities outlined in the Commission's Annual Growth Survey in this field.

Finally, a summary of notable business taxation reforms in non-EU countries and an overview of recent EU tax initiatives in the fight against tax avoidance and tax evasion are included. Policy makers across Europe will find in the report reform options to improve efficiency and fairness in tax systems. As such, it provides them with clear insights into challenges that lie ahead and with an excellent evidence base for action.

Download the full report here.

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Publication date
19 December 2018
Directorate-General for Taxation and Customs Union