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Improving tax governance in EU member states : Criteria for successful policies

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  • Improving tax governance in EU member states
  • European Commission
  • European Commission


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Title Improving tax governance in EU member states
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Sub Title

Criteria for successful policies

Material Type Thesis
Author(English)

European Commission

Publisher

Belgium,Brussels : European Commission

Date 2012-08
Series Title; No European economy occasional paper / 114
Pages 42
Subject Country Europe(Europe)
Language English
File Type Link
Subject Economy < Financial Policy
Government and Law < Governance
Holding European Commission
License

Abstract

An efficient and effective tax collection is a prerequisite for financing European welfare states. Particularly at the current conjuncture, at which many Member States face high consolidation challenges, efforts should be increased to achieve a low tax compliance gap, i.e. a small difference between the taxes collected and the theoretical tax due. Achieving higher revenues via higher compliance is clearly preferable to doing so via tax raising measures. While aiming at high compliance, tax administrations also have to pay due attention to their tax collection costs and the costs businesses and individuals face when paying taxes.