Join us on 4 July at 14:00 for the 3rd edition of our Annual Report on Taxation event. Click here for more info and to register.
The 2024 Annual Report on Taxation (ART) presents facts and analysis of the state of play of taxation and tax systems in the Member States of the European Union (EU). The report looks at the development of the tax mix from various perspectives to inform the debate about:
- the challenges faced by different types of taxes and different tax bases; and
- how the design of taxes can affect different economic agents and their behaviour.
The report discusses both recent reforms in tax systems and developments of the main indicators used by the Commission to assess taxation policies in EU Member States and at EU level.
The analysis contains a survey of different tax bases and types of taxes and their role for the tax mix, with a focus on differences across countries and over time. Chapter 1 looks at different tax bases or economic functions (labour, capital and consumption), while Chapter 2 provides a survey of recent reforms at national and EU level. Chapter 3 analyses specific types of taxes, as laid down in the tax code: personal and corporate income taxes; value added taxes; and a number of taxes based on externalities (i.e. environmental taxes, excise taxes on alcohol and tobacco and health taxes in general). This chapter also includes a discussion of the existing capital-asset taxation and net-wealth taxation options.
The 2024 edition of the ART includes a chapter (Chapter 4) focusing on the role of taxation to support a competitive EU economy. Preserving European competitiveness and prosperity is a top priority on the EU policy agenda, as emphasised by President von der Leyen in the 2023 State of the Union address. Amidst recent geopolitical developments, the EU has sought to evaluate and improve its competitiveness standing so that it can maintain its strong social market economy. Chapter 4 shows that tax policy has an important and multi-faceted role to play in supporting the competitiveness and prosperity of the EU.
This Annual Report on Taxation 2024 presents an indicator-based analysis of the design and performance of Member States’ tax systems. It aims to provide policymakers across the EU with insights that can help them to improve the functioning of their tax systems.
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.
Annual Report on Taxation
Previous editions named as ‘Tax policies in the EU’