taxation trends report - european commission · 2017-07-11 · main messages • revenues • - eu...
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Taxation Trends Report
2017 Edition
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Overall EU tax revenues levelled off …
Tax revenues (including social contributions) as % of GDP
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Composition of taxes varies a lot
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Rise in capital and consumption taxes, fall in labour taxes
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Share of consumption and capital taxes grew from 2009 – 2015
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Environmental taxes: little movement in revenues since 2012
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Stability of average VAT standard rate in 2017
EU-28 average rate
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… but most Member States have increased VAT rates since 2000
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Few changes in VAT rates since 2015
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Top PIT rate stable in 2017
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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
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… but since 2000 almost all Member States have significantly lowered top corporate rates …
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… although the frequency of CIT rate changes is less than it was pre-crisis
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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