Tax reforms in EU Member States 2011. Tax policy challenges for economic growth and fiscal sustainability (PDF)
EU Publications
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Pret : 148.00 lei
Data aparitiei: 10 Dec 2011
Nr pagini : 137
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Detalii Tax reforms in EU Member States 2011. Tax policy challenges for economic growth and fiscal sustainability (PDF)
The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of quality of taxation and tax policy challenges faced by euro-area Member States.
The report examines the tax structure as one important aspect of the multi-faceted concept of the quality of taxation and discusses elements of a "good tax system. Applying an indicator based approach, it analyses three types of challenges that euro-area Member States are currently facing in the area of tax policy: i) the potential need to address severe fiscal consolidation challenges also on the revenue side of the budget, ii) the potential to make the tax structure more growth friendly and iii) ways to improve the design of the tax system for individual types of taxes
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