Tax reforms in EU Member States to improve the effectiveness and efficiency of tax systems can contribute to the stability of public finances; boost economic growth, employment and competitiveness; and improve social fairness. Applying an indicator-based approach, this report identifies the tax...

This paper intends to serve as a roadmap to identify possible risks and challenges that Member States face when maximising the economic efficiency of tax expenditures and that are important to bear in mind when assessing policies applied or considered in Member States.

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. Carefully designed tax systems can help...

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. Carefully designed tax systems can help...

The report 'Tax reforms in EU Member States' serves four main purposes. Firstly, it reviews the most important tax reforms recently implemented in EU Member States. Secondly, it discusses a number of challenges relating to tax policy that may affect macroeconomic performance, in terms of growth,...

This paper discusses how the efficiency of the tax administration can be improved and analyses specific ways to combat tax evasion and the shadow economy. It presents operational criteria to assess the adequacy of policy responses in the area of tax governance. An efficient and effective tax...