COMPARATIVE REVIEW OF TAXES IN THE EUROPEAN UNION DURING THE PERIOD 1995-2007

Abstract

The tax burden has constantly increased in the countries of the European Union at the end of the 90’s, largely reflecting an expansion of the public sector. During that period, many EU countries adopted measures to lower taxes, but the tax system level is still high compared with other countries. The mix of tax policies is very different from country to country.

Keywords

• tax burden
• tax policy