Taxation and Customs Union

Tax policies in the European Union survey

The "Tax policies in the EU survey", currently in its fourth edition, examines how Member States' tax systems perform in terms of fighting tax abuse, promoting sustainable investment, supporting job creation and employment, and mitigating inequalities. 

To this end, the report presents the main indicators used by the European Commission to analyse tax policies in the context of the European Semester and substantiates the tax policy priorities of the Commission’s Annual Sustainable Growth Strategy. It also includes an overview of recent tax reforms at both EU and Member State level.

New elements of this year’s edition include discussions on:

  • Tax competition; 
  • The design and distribution of the overall tax mix; 
  • The sustainability of tax systems in a changing world; 
  • Measuring effective tax rates on corporate income; 
  • The Tax Administration EU Summit;
  • And more. 

Download the full report

Available on  EU Publications

Daily News statement: ‘European Commission publishes annual overview of how taxation works in Member States

For more information: TAXUD-UNIT-D4@ec.europa.eu.