A country's tax system affects its government revenues but also has broader economic and societal implications. The question how to effectively address these different dimensions is at the fore of policy discussions in the EU and its Member States.
Taxes can do more than just fund public services; they can also support growth, employment, investment, economic competitiveness and social fairness. Find out how the European Commission encourages smarter taxation.
Carefully designed tax systems can help redefine the triangle between sustainability, growth and fairness, objectives which have become even more important in the aftermath of the most severe economic crisis since the 1930's.
Key factors in improving the efficiency of tax systems: