The European Commission has released its latest annual report on taxation, which surveys 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.


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