Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU...

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Taxation Trends Report 2017 Edition

Transcript of Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU...

Page 1: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Taxation Trends Report

2017 Edition

Page 2: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Overall EU tax revenues levelled off …

Tax revenues (including social contributions) as % of GDP

Page 3: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Composition of taxes varies a lot

Page 4: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Rise in capital and consumption taxes, fall in labour taxes

Page 5: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Share of consumption and capital taxes grew from 2009 – 2015

Page 6: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Environmental taxes: little movement in revenues since 2012

Page 7: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Stability of average VAT standard rate in 2017

EU-28 average rate

Page 8: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

… but most Member States have increased VAT rates since 2000

Page 9: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Few changes in VAT rates since 2015

Page 10: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Top PIT rate stable in 2017

Page 11: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Top corporate income tax rates continue to edge downwards …

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2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Top Statutory Corporate Income Tax Rate (%) EU-28 average and range

Page 12: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

… but since 2000 almost all Member States have significantly lowered top corporate rates …

Page 13: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

… although the frequency of CIT rate changes is less than it was pre-crisis

Page 14: Taxation Trends Report - European Commission · 2017-07-11 · Main messages • Revenues • - EU tax revenues continued to grow in most Member States • - From 2009 to 2015 the

Main messages

• Revenues• - EU tax revenues continued to grow in most Member States

• - From 2009 to 2015 the share of consumption and capital taxes in total taxation increased

• - Environmental tax revenues have moved rather little since 2012• Rates• - VAT rates remained stable in 2017, but rate changes are far fewer

since 2015• - Average top personal income tax rates also stable in 2017• - Average top corporate rates continued to edge downwards in 2017,

but rates have dropped much more slowly since the crisis


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