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Back Taxation trends in the European Union - Data for the EU Member States, Iceland and Norway


This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms.

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Release date: 21 May 2012

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Format: PAPER

Additional information

Product code: KS-DU-12-001
ISBN 978-92-79-21209-3
ISSN 1831-8789
doi:10.2785/23293
Theme: Economy and finance
Collection: Statistical books