The report’s indicator-based analysis assesses the recent trends in EU tax systems, and identifies how tax policy, implementation or compliance could be improved.
The EU has experienced multiple crises the last few years that had an impact on its economy and taxation systems. The COVID-19 pandemic and resulting economic crisis meant that governments had to introduced policies to support households and companies including several tax related measures. Recovery had just about set in, when the Russia’s war of aggression on Ukraine had a very significant impact on the energy market, pushing up energy prices impacting significantly previous estimations of growth. Governments were again quick to provide additional support also in the tax front. These developments have in turn increased deficits and public debt, which combined with long-term trends such as ageing, digitalisation and globalisation will likely have repercussions on our tax systems and our tax policy. This is reinforced by the need to ensure a strong and swift ‘twin transition’, which is crucial for the EU’s recovery. In this complex context, tax policy has a role to play in supporting an inclusive, sustainable and digital-friendly recovery.
Such taxation matters and indicators are presented and analysed in the Annual Report on Taxation 2023. The Report’s indicator-based analysis assesses the recent trends in EU tax systems, and identifies possible ways forward on how tax policy, implementation or compliance could be improved. Building on the current economic outlook, the report highlights that there is still scope for Member States’ tax systems to be fairer and more efficient in line with the 2021 Communication on Business Taxation for the 21st Century, setting the discussion on a long-term and short-term vision for supporting Europe’s recovery from the COVID-19 pandemic and energy crisis and ensuring adequate public revenues over the future decades.
Other related information:
- Latest data on taxation trends and tax reforms in the EU Member States can be found in the Data on Taxation Trends and in Tax reforms in the EU.
- Statistical annexes: Taxation Trend Indicators tables ; Summary Tables by country
- The TEDB database provides an interactive tool for downloading information on Member States' tax systems.
Previous editions named as ‘Tax policies in the EU’