The taxation reforms database provides detailed information on the main tax reforms implemented in EU Member States since 2010. It is based on the overview of reforms included in subsequent editions of the report "Tax Reforms in EU Member States", published on an annual basis by DG ECFIN and DG TAXUD of the European Commission.
For each of the reforms included in the database, the following information is available:
The information is not consolidated, which implies that one and the same tax can be the subject of a reform increasing it and another reform decreasing it during the same period.
The database currently covers the period from 2010 to mid-2015. Croatia is covered as of 2012. The overall period is divided into five sub-periods, following the reporting logic of "Tax Reforms in EU Member States": 2010Q1-2011Q2, 2011Q1-2012Q2, 2012Q1-2013Q2, 2013Q3-2014Q2 and 2014Q3-2015Q2. Given this temporal partition, there is some overlap in the reporting of measures and reforms in the period up to 2013Q2.