Tax Reforms Tables by Member State
This section includes the results of the annual TAXUD – OECD survey on tax policy reforms.
Each year new tables are produced summarising the main tax reforms in the EU Member States. The tables published in this section include the latest reforms announced, legislated or implemented during 2022 and not published before (online and in previous reports).
The reforms are categorised by type of measure (VAT, CIT, PIT, etc.) and a brief description is provided along with the direction of change of the reform (base increase/decrease, rate increase/decrease). 2023 questionnaires included specific questions aimed at identifying reforms responding to rising prices or corresponding to lifting of COVID-19 measures which are also reported in the tables.
For European countries, the European Commission uses the information that is collected through the questionnaires in its Annual Report on Taxation.
The OECD also uses the information provided as the basis for producing its Tax Policy Reforms report, an annual publication which provides an overview of tax reforms and tax policy trends across countries.