Nikolina Mareva


The purpose of this study is to investigate the distribution of the total tax burden in the EU-28 member states during the period 2009-2018. The comparative analysis focuses on the taxation trends in EU member states, measured by tax-to-GDP ratio and by design of tax system, presented by the breakdown of total tax revenues into direct taxes, indirect taxes and social contributions. The article provides empirical evidence of tax burden and its structure in the European Union. The analysis is based on annual data from Eurostat.


taxation, tax burden, European union

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