1 / 11

2019 Taxation Trends Report

This report highlights the key messages from the 2019 Taxation Trends Report in the EU. It covers tax revenues, tax structure, consumption revenues, VAT rates, labour taxation, personal income tax rates, corporate taxation, environmental taxation, and property taxation.

mauriced
Download Presentation

2019 Taxation Trends Report

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. 2019 Taxation Trends Report Key Messages

  2. 1. Tax revenues • Tax revenues slightly increased in the EU in 2017 (39% of GDP) • Over the last decade tax revenues in the EU have increased by 1 pps

  3. 2. Tax revenues (II) • 16 Member States show higher tax revenues in 2017 than in 2016

  4. 3. Tax structure • By type of tax: Social contributions increased its revenues since 2007 (+0.6 pps of GDP) • By tax base: The share of Labour taxes is similar to the one in 2007, and 1 pps higher as % of GDP

  5. 4. Consumption revenues • Consumption revenues has increased modestly since the end of the recovery. • VAT revenues are correlated with VAT rates

  6. 5. VAT and consumptionrates • VAT rates remained stable in the EU • The implicit tax rate on consumption is increasing slowly

  7. 6. Labour taxation In theperiod 2012-17: • Labour taxation has slightly increased in the EU • Employment rate increased in all Member States (almost 4 pps in the EU) • Labourrevenueshaveincreasedby0.1 pps (up to 17.5% of GDP)

  8. 7. Labour taxation • Top personal income tax rates have been stable • The implicit tax rate on labour increased slightly in 2017, while stable over the last decade

  9. 8. Corporate taxation • Statutory and effective corporate taxation have been decreasing since 2005 • Corporate revenues have been increasing slowly since 2009

  10. 9. Environmental taxation • Over the last decade revenues of environmental taxes have remained stable • In total theyrepresent 2.4% of GDP

  11. 10. Property taxation • Revenues due to ‘recurrent taxes’ on property are decreasing slowly • ‘Other property taxes’ are stable and at a similar level than before the crisis

More Related