Economic Analysis - European Commission
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Taxation and Customs Union

Economic Analysis

The EU conducts and commissions economic analyses on various aspects of taxation. These analyses provide valuable input for policy making and improve understanding of tax structures and developments in the EU. 

The results of this work feed into numerous policy processes at the EU level, such as the European Semester and initiatives to improve VAT compliance. They also provide national experts with internationally comparable tax data and analyses. 

Annual Report on Taxation 

The Annual Report on Taxation is a review of taxation policies in all EU countries. The report’s indicator-based analysis assesses recent trends in EU tax systems and identifies how tax policy, implementation or compliance could be improved. 

Annual Report on Taxation 

Taxes in Europe database (TEDB) 

TEDB covers the main taxes in force in all EU countries. It contains information on around 650 taxes, as provided to the European Commission by the Ministries of Finance of EU countries. Access is free for all users. 

Taxes in Europe database (TEDB) 

Tax Reforms in the EU 

Results of the annual OECD-European Commission joint questionnaire on tax policy reforms. The OECD also uses the information collected through the questionnaires as the basis for producing its Tax Policy Reforms report. 

Tax reforms in the EU 

Taxation Papers 

Taxation Papers facilitate the spreading of the analysis of the DG TAXUD contributes to the debate on taxation in the European Union. 

Taxation Papers 

Reports & Studies 

The European Commission regularly publishes reports and studies to better inform our work on taxation. These publications may be written by the EU and its bodies and/or by independent consultants. 

Reports & Studies 

Data on taxation trends in all EU countries is collected by the European Commission and presented on this webpage. It presents a wealth of information on key taxation indicators that allow the assessment of tax systems from several angles for all EU countries and the EU a whole, as well as Iceland and Norway. 

Data on Taxation Trends 

European Semester 

The European Semester is an annual exercise that coordinates the EU's economic and social policies. During the Semester, EU Member States align their budgetary and economic policies with the objectives and rules agreed upon at EU level. 

European Semester