Système de taxation en Europe
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ISSN 2467-0073 Statistical books Taxation trends in the European Union Data for the EU Member States, Iceland and Norway 2015 edition DG Taxation and Customs Union ISSN 2467-0073 Statistical books Taxation trends in the European Union Data for the EU Member States, Iceland and Norway 2015 edition DG Taxation and Customs Union Europe Direct is a service to help you fnd answers to your questions about the European Union. Freephone number (*): 00 800 6 7 8 9 10 11 (*) The information given is free, as are most calls (though some operators, phone boxes or hotels may charge you). More information on the European Union is available on the Internet (http://europa.eu). Luxembourg: Publications Ofce of the European Union, 2015 ISBN 978-92-79-51578-1 ISSN 2467-0073 doi: 10.2785/298426 Cat. No: KS-DU-15-001-EN-N Theme 2: Economy and fnance Collection: Statistical books © European Union, 2015 Reproduction of content other than photographs is authorised provided the source is acknowledged. Photo credits: © Fotolia For reproduction and use of these photos, permission must be sought directly from the copyright holder. Printed in Italy Printed on elemental chlorine-free bleached PaPer (ecf) Preface Preface Taxation afects the lives of every one of us. It shapes the relationship between citizens, businesses and the state, and has an impact on politics, the economy and society.

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Published 23 August 2016
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ISSN 2467-0073
Statistical books
Taxation trends in the European Union
Data for the EU Member States, Iceland and Norway
2015 edition
DG Taxation and
Customs UnionISSN 2467-0073
Statistical books
Taxation trends in the European Union
Data for the EU Member States, Iceland and Norway
2015 edition
DG Taxation and
Customs UnionEurope Direct is a service to help you fnd answers
to your questions about the European Union.
Freephone number (*):
00 800 6 7 8 9 10 11
(*) The information given is free, as are most calls (though some operators, phone
boxes or hotels may charge you).
More information on the European Union is available on the Internet (http://europa.eu).
Luxembourg: Publications Ofce of the European Union, 2015
ISBN 978-92-79-51578-1
ISSN 2467-0073
doi: 10.2785/298426
Cat. No: KS-DU-15-001-EN-N
Theme 2: Economy and fnance
Collection: Statistical books
© European Union, 2015
Reproduction of content other than photographs is authorised provided the source is acknowledged.
Photo credits: © Fotolia
For reproduction and use of these photos, permission must be sought directly from the copyright holder.
Printed in Italy
Printed on elemental chlorine-free bleached PaPer (ecf)Preface
Preface
Taxation afects the lives of every one of us. It shapes the relationship between citizens, businesses and the state, and has an
impact on politics, the economy and society. In the European Union, many policy makers, academics and ordinary citizens
are interested to know more about how Member States’ tax revenues and tax systems compare with each other. Te 2015
edition of Taxation trends in the European Union, now in its ninth issue, provides some answers to these questions. Te aim
of the report is to give an overview of trends in taxation revenues, tax structures and reforms over recent years.
‘Taxation trends’ continues to evolve, and some new features can be found in this year’s edition. Te content and layout of
the country chapters have been revamped, with the descriptive text on national tax reforms and the main features of the tax
systems being replaced by summary tables, which it is hoped will enhance readability and comparability. Tese tables were
drawn up with valuable contributions from experts of the Ministries of Finance in all the countries covered by the report.
We would like to express our special thanks for their many inputs and help without which the report would not have been
possible.
Te report is structured in separate country chapters covering the 28 EU Member States, Iceland and Norway. For each
country, statistics are provided on total tax revenues as a percentage of GDP and their main components for the years 2004
to 2013. Tese are supplemented by factual tables presenting the latest tax reforms in each country and the main features
of the national tax systems for personal and corporate taxes, VAT, social contributions and wealth and transaction taxes.
Te statistics in this edition are based on the new European System of National and Regional Accounts (ESA 2010), which
is a major development of the previous system of 1995. Progress has been achieved in the harmonisation of methodology
and in the precision and accuracy of the concepts, defnitions, classifcations and accounting rules.
For reasons of timing, the detailed statistical annexes have not been included in this paper publication, but will be made
available in due course on the websites of Eurostat and DG Taxation and Customs Union. Further useful information is
accessible free of charge from the report’s web page (http://ec.europa.eu/taxtrends as well as on ‘Statistics Explained’).
Finally, the ‘Taxes in Europe’ database ( http://ec.europa.eu/tedb) contains detailed and updated information on the most
important taxes in force in the EU Member States.
Heinz Zourek Walter Radermacher
Director-General Director-General
Directorate-Generalfor Eurostat
Taxation and Customs Union Chief Statistician of the European Union
Taxation trends in the European Union 3Background information
Background information
Taxation trends in the European Union is the result of cooperation between two Directorates-General of the European
Commission: the Directorate-General for Taxation and Customs Union (DG TAXUD) and Eurostat, the statistical ofce
of the European Union.
Te Commission staf wishes to thank the Working Group on the Structures of the Taxation Systems, composed of experts
from the national Finance Ministries and run by DG TAXUD, for their very helpful oral and written contributions to the
report. Nevertheless, the Commission services bear sole responsibility for this publication and its content. Tis report does
not necessarily refect the views of the tax departments in the Member States.
Any questions or suggestions relating to the analysis should be addressed to:
Gaëtan Nicodème, Head of the unit ‘Economic analysis, evaluation & impact assessment support’
European Commission, DG Taxation and Customs Union, B-1049 Brussels
Email: taxud-structures@ec.europa.eu
Language and dissemination
Taxation trends in the European Union is available in English only. Te publication can be downloaded free of charge
from the websites of the Directorate-General for Taxation and Customs Union ( http://ec.europa.eu/taxtrends) or Eurostat
(http://ec.europa.eu/eurostat). Te paper version can be obtained via the EU bookshop (http://bookshop.europa.eu).
Additional information
Te National Tax Lists for all EU countries, showing tax revenues for all major taxes, will be published online (see the sites
‘Economic analysis of taxation’ and ‘Statistics Explained’). Readers interested in taxation may also fnd detailed information
on the legal form and revenue of the taxes currently in force in the EU Member States in the ‘Taxes in Europe’ database
(TEDB ).
4 Taxation trends in the European UnionAcknowledgements
Acknowledgements
Directorate-General for Taxation and Customs Union
Editors: Cécile Denis, Tomas Hemmelgarn, Brian Sloan
Contributors: Zdravko Alkesandrov, Maksim Baranov, Tony Barrett, Reinhard Biebel, Ann-Marie Bruhn,
Alain Clara, Ivana Cordasev, Freddy De Buysscher, Cécile Denis, Robert Ferbezar,
Eduard Folch Sogas, Gaëlle Garnier, Roberta Grappiolo, Endre György, Kees Arjen Heineken,
Tomas Hemmelgarn, Yoana Karaivanova, Arne Kubitza, Costantino Lanza, Bertrand Lapalus,
Beatriz Laranjeira, Stephen Lawson, Juan Lopez Rodriguez, Konstantin Lozev, Milena Mathé,
Pia Michelsen, Ioanna Mitroyanni Rosalind Moss, Carmen Muniz Sanchez, Colin O’Driscoll,
David O’Sullivan, Ela Olkuska, Martins Ozolins, Henrik Paulander, Nicolas Pavlou,
Harald Pröll, Tanel Püetsep, Savino Rua, Barbara Schmitt Kischel, Peter Schonewille,
Vladimir Sika, Aga Skonieczna, Brian Sloan, Szabolcs Szilagyi, Bogdan-Alex-andru Tasnadi,
Luisa Tivrisi, Ivar Tuominen, Frank Van Driessche, Laura Van Kampen, Astrid Van Mierlo,
Gyongyi Vegh, Antonio Victoria Sanchez, Kristina Vitkauskaite, Ernesto Zangari,
Vassil Zhivkov
Editorial assistance: Petra Harvanova, Stéphanie Veys
Eurostat
Data production: Maria Raquel Dias, Pavel Dvorak, Monika Gapinska, Michele Marotta, Laura Wahrig
Report layout: Isabelle Fiasse
Taxation trends in the European Union 5Contents
Contents
Preface 3
Background information 4
Acknowledgements 5
Contents 6
Introduction 8
1. National tax systems: structure and recent developments 9
Austria 10
Belgium 14
Bulgaria18
Croatia22
Cyprus26
Czech Republic 30
Denmark 34
Estonia39
Finland43
France 47
Germany51
Greece55
Hungary60
Ireland65
Italy69
Latvia73
Lithuania77
Luxembourg81
Malta85
Netherlands 89
Poland93
Portugal97
Romania102
Slovakia107
6 Taxation trends in the European UnionContents
Slovenia 112
Spain116
Sweden121
United Kingdom125
European Union129
Euro Area130
Iceland131
Norway135
2. Reference table s 139
Table 1: VAT rates in the Member States 140
Table 2: Top statutory personal income tax rates 142
Table 3: Top statutory corporate income tax rates 144
Table 4: Efective average tax rates 146
Table 5: Tax wedges 147
Methodological note 148
Taxation trends in the European Union 7Introduction
Introduction
Tis year’s report on ‘Taxation trends in the EU’ contains a number of innovations in structure and content compared with
previous editions. As before, the publication presents taxation data and information for the twenty-eight Member States,
Iceland and Norway. However, the presentation of information by country has been substantially revamped to make it
easier to fnd specifc information on tax reforms and features of the tax systems, while also enhancing the comparability
of information across countries.
Te main body of the report is a set of ‘country chapters’ which give an overview of the main trends in taxation for each of
the 30 countries covered by the report. Te chapters have a standardised layout:
• Te frst page of each chapter contains a summary table of the country’s tax revenues under the main tax headings
for the period 2004 to 2013, along with some graphs highlighting trends in these tax indicators. Te data come from
Eurostat’s on-line database and were extracted on 8 October 2015. For more detailed and updated data the reader should
consult this website. In the tables, two indicators of total tax revenue to GDP are presented which difer in terms of their
treatment of social contributions. Te frst includes only actual compulsory contributions; the second includes actual
compulsory contributions, but also imputed and voluntary contributions. Te graphs presented use the frst of these
indicators.
• Tis is followed by a table of the main tax reforms in the country concerned. Te period covered is from mid-2014 to
mid-2015. Te reforms are categorized by type of measure (VAT, corporate income tax, personal income tax, etc.) and
a brief description is provided along with the direction of change of the reform (base increase/decrease, rate increase/
decrease).
• Te fnal set of tables in the country chapters provides a snapshot of the main features of the national tax systems (personal
and corporate taxes, VAT, social contributions and wealth and transaction taxes). Te content of these tables refects
the legislation in place on 1 January 2015, unless otherwise indicated, and is derived from more extensive information
provided by national Finance Ministries which is available on-line in the ‘Taxes in Europe Database’ (TEDB ).
At the end of the report the reader will fnd reference tables containing series on statutory tax rates — for corporate income,
personal income and VAT, as well as tables of efective tax rates and tax wedges.
As a complement to this report, a new DG TAXUD website has been created dedicated to the economic analysis of taxation.
As well as enabling users to download the information contained in the ‘Taxation trends’ report, the site provides links to
numerous other sources of data, information and analytical reports in the feld of taxation.
Regular readers of ‘Taxation trends’ will note some other changes in this edition. Te detailed statistical annexes, and in
particular the data by economic function, which were included in previous editions of the report, have not been included
this year for reasons of timing related to the implementation of the new national accounts system. However, these data will
be published on-line on the Eurostat website (online data code: gov_10a_taxag) and on the DG TAXUD websit.e
Finally, it is important to note that the data in the report are based on the methodology of the European System of Accounts
(ESA 2010). Te previous system (ESA 95) was replaced last year by ESA 2010 which difers in scope as well as in concepts
from its predecessor. Consequently, the data in this year’s edition will difer slightly from those published in previous years.
For more information, please see the methodological note at the end of the report.
8 Taxation trends in the European Union