The ‘Tax Policies in the EU survey’ presents an indicator-based analysis of the performance and design of the tax systems in the EU. It examines how Member States’ tax systems help to promote investment and employment, how they are working to reduce tax fraud, evasion and avoidance, and how tax systems help to address income inequalities and ensure social fairness.

The report substantiates the priorities outlined in the Annual Growth Survey in the area of taxation and presents in a clear and accessible fashion the most recent reforms in Member States and the main indicators used by the European Commission to analyse tax policies in the context of the European Semester. It also presents reform options to improve efficiency and fairness in tax systems.

(Source: European Commission)

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