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050725 Structures 2005 PORTADA 2004-658 15/6/04 12:00 Página 1 (Negro/Process Black plancha) K S S - D t N U r u - O 0 I c 5 - t T 0 u 0 I 1 r - e D E s N E - C o 5 f 0 t h 0 e 2 t a x a t i o n s y s t e m s Structures i n t h e E u r of the taxation o p e a n U n i in the o systems n — D a t a 1 European Union 9 9 5 - 2 0 0 3 Data 1995-2003 Price (excluding VAT) in Luxembourg: EUR 28 ISBN 92-79-00337-2 e u r o s t a t EN THEME Economy E U ROPE A N and RESEARCH INCOMMISSIO OFFICIALN STATISTICS finance DIRECTOR A TE-GENERA L TAXATION AND CUSTOMS UNION Europe Direct is a service to help you find answers to your questions about the European Union Freephone number (*): 00 800 6 7 8 9 10 11 (*) Certain mobile telephone operators do not allow access to 00 800 numbers or these calls may be billed. A great deal of additional information on the European Union is available on the Internet. It can be accessed through the Europa server (http://europa.eu.int). Cataloguing data can be found at the end of this publication. Luxembourg: Office for Official Publications of the European Communities, 2005 ISBN 92-79-00337-2 © European Communities, 2005 PREFACE We are pleased to present the 2005 edition of ‘Structures of the taxation systems in the European Union’. This is the sixth time that the Directorate-General for Taxation and Customs Union and Eurostat have co-operated in compiling tax indicators for analysing the structures of the taxation systems of the Member States of the European Union. It gives us particular pleasure to report that, for the first time, implicit tax rates (ITRs) on labour, consumption, capital and energy have been calculated for the ten new Member States. The analysis is based on the comprehensive and harmonised framework of the European system of national and regional accounts (ESA95), which has been adopted and implemented throughout Europe. The ESA95 methodology has contributed to major improvements and progress in national accounts data. In recent years Eurostat has provided considerable assistance with application of this methodology in the new Member States. The fruitful collaboration between Eurostat and the national accounts departments in Member States together with the transmission of detailed tax receipts and social contributions data by institutional sector has created one of the most structured, harmonised and complete databases on taxes and social contributions in Europe. Compared to last year's issue, the main focus of the work on this report has been on extension of the ITRs to the new Member States, striving to ensure maximum comparability with the old Member States for which ITRs were already available. Although data limitations have prevented complete coverage, this is an important step forward. The greatest difficulties were with computation of the implicit tax rate on capital, because this indicator requires detailed statistics. As additional information becomes available, we hope that we will able to achieve full coverage in future issues of this publication; the methodology used to calculate the ITRs will also be fine tuned. The taxation systems of the 25 Member States of the enlarged European Union vary widely. At the same time, the great complexity of most modern taxation systems makes it difficult to compare them. The value of this publication lies in the fact that it provides a unified framework allowing effective comparison of the heterogeneous taxation systems of the individual Member States within the various classifications of tax revenues and at different levels of aggregation. This framework makes it possible to monitor the broad developments in the taxation systems and tax burden indicators in the different Member States and in the European Union as a whole. Publication of the ITRs for the new Member States, in particular, offers a valuable contribution to the ongoing debate on tax competition and tax policy. The data contained in this publication are also used to assess the impact of taxation in other domains in the context of the broader coordination of economic policies. In recent years the European Council and the Commission have placed special emphasis on the need to reduce the tax burden on labour income as part of the guidelines of the European Employment Strategy. The data on labour taxation are therefore an essential tool to assess progress in this area. Finally, monitoring of tax revenues at EU level has also become more systematic in the framework of the Stability and Growth Pact. We are therefore confident that this report will continue to be a valuable reference work for tax scholars as well as policymakers at national and European level. Robert Verrue Günther Hanreich Director-General Director-General Taxation and Customs Union Eurostat Origin of this report 'Structures of the Taxation Systems in the European Union' is the result of cooperation between two Directorates-General of the European Commission: the Directorate-General for Taxation and Customs Union and Eurostat, the Statistical Office of the European Communities. The national accounts data collected from the national statistical offices by Eurostat were processed and analysed by the Directorate- General for Taxation and Customs Union. For some tax indicators, additional estimates provided by tax experts from national tax departments, consulted in the context of the Working Group on the Structures of the Taxation System, have been used. The Commission staff wish to thank the Working Group experts for their very helpful oral and written contributions. It should be noted, however, that the Commission departments bear sole responsibility for this publication and its content. Therefore, this report does not necessarily reflect the views of the tax departments in the Member States. The data are available free of charge from the Eurostat website (www.europa.eu.int/comm/eurostat). Any questions or suggestions relating to the analysis should be addressed to: Jean-Pierre De Laet Head of the unit 'Economic Aspects of Taxation' Taxation and Customs Union DG European Commission B-1049 Brussels [email protected] Language and dissemination 'Structures of the taxation systems in the European Union' is available only in English. The publication can be downloaded free of charge from the Eurostat website (www.europa.eu.int/comm/eurostat). The paper version can be purchased from any of the sales outlets listed on the website of the Office for Official Publications of the European Communities: URL: http://publications.eu.int E-mail:[email protected] Editor: Marco Fantini (Directorate-General for Taxation and Customs Union) Main contributors: Directorate-General for Taxation and Customs Union: Paolo Acciari, Marco Fantini, Emanuela Tassa, Conrad Turley, Claudius Schmidt-Faber, Werner Vanborren EUROSTAT: Lena Frej Ohlsson Editorial assistant: Freddy De Buysscher (Directorate-General for Taxation and Customs Union) Executive Summary EXECUTIVE SUMMARY Introduction This survey, titled 'Structures of the taxation systems in the European Union' (Structures), presents time series of tax data from national accounts for the twenty-five Member States of the European Union and Norway. It provides a breakdown of taxes according to three different types of classification: by major type of tax (i.e. direct taxes, indirect taxes, social contributions), by level of government (i.e. central-, state- and local government, social security funds and the European institutions), and by economic function (i.e. consumption, labour and capital). The publication also includes implicit tax rates (ITRs) on consumption, labour, capital and energy consumption, which measure the effective average tax burden on different types of economic income or activity. Each ITR expresses, on the basis of national accounts, the revenues derived from the taxation of these economic activities as a percentage of the total potential tax base afforded by that activity. The survey is divided into three parts. Part I uses the tax revenue data available in national accounts for the years 1995 to 2003 to analyse the tax structure by tax type and review the major trends in the tax burden for the EU Member States and for Norway. Part II analyses the tax structure following the economic classification of taxes and compares the implicit tax rates across Member States over the period. In addition the trends in environmental taxes are charted. Part III describes, for each Member State, the developments in the overall tax burden and in the structure of taxation, as well as tax policy changes, over the period. This edition of 'Structures' covers the period 1995 to 2003. This period corresponds to the years for which national accounts data are available in the European System of Accounts (ESA95) format for all 25 Member States and Norway1. Most of the data presented in this publication are directly available from the standard tables of national accounts provided by Member States to Eurostat, accessible via the public database (formerly known as NewCronos). This is the case for the breakdown of taxes by major type of tax and by levels of government. However, the classification of taxes by economic function, which relies on the detailed breakdown of national accounts tax data and on additional computations provided by Member State tax departments, is computed specifically for this publication. Calculating tax indicators in national accounts The European System of Accounts (ESA95) strives to create harmonised definitions and accounting rules for the detailed national accounts of the European Union and its Member States. These national accounts provide the time series data necessary for observing changes in the overall effective tax burden and a 1 Note however that revisions in GDP and tax revenue data which have become available for several Member States in September 2005 have not been incorporated in this report (see Annex C for details).
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