Recent Reforms of Tax Systems in the EU: Good and Bad News
This paper reviews to what extent Member States followed the tax policy priorities put forward by the European Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing corporate tax debt bias and improving tax compliance. The ‘good news’ which emerges from the analysis is that overall Member States are making efforts to make tax systems more efficient, competitive and fair; the ‘bad news’ is that the extent of the challenges calls for more action in all the priority areas identified.
|Date of creation:||Oct 2013|
|Date of revision:|
|Contact details of provider:|| Web page: http://ec.europa.eu/taxation_customs/index_en.htm|
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