Taxation - Arama Raisa

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1. More Growth-Friendly Tax Structures: tax shifts 1.1. The evolution of total tax burden in the European Union 1.2. Tax composition and growth 2. Broadening of the tax bases 2.1. Tax expenditures 2.2. The Debt bias 2.3. VAT reduced rates 3. Better design of individual taxes 3.1. Housing taxation 3.2 Environmentally-friendly taxation 4. Tax compliance 5. Redistribution The Annual Growth Survey identifies several categories of tax policy challenges currently faced by EU Member States. These tax policy challenges concern the potential of Member States for making their tax structure more growth-friendly as well as improving tax governance and the design of their taxes in their efficiency and fairness dimensions. More detailed information supporting the findings in this document can be found in the 2013 edition of the report "Tax Reforms in EU Member States" and previous editions of this report, published by the Commission services.