European Commission Released EU Taxation Paper 2012

European Commission Released EU Taxation Paper 2012

Last week the European Commission has issued a new taxation paper named ‘Tax Reforms in EU Member States’. The document prepared by the Directorate General for Taxation and Customs Union and the Directorate General for Economic and Financial Affairs covers the taxation issues the European Union member states have faced with in 2012.

With this report the European Commission intends to contribute to the tax policy debate in the EU. The report consists of two parts. The first part contains a short analysis of tax revenue data and an overview of recent tax reforms in Member States, and the second part covers a discussion of selected up-to-date tax policy topics made in the form of two analytical chapters.

The first of two analytical chapters focuses on the economic implications and policy challenges of the EU VAT system, presenting an overview of its history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. The second analytical chapter deals with economic issues of EU Member States in the field of taxation and tax policy.

Mainly the report focuses on the potential to improve the efficiency of national tax systems and promotes the idea of tax consolidation in time when close cooperation of all EU countries in the field of taxation is needed. The full text of the document in English is available here.

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