Prima di leggere il testo ed osservare il grafico, sarebbe opportuno leggere almeno parzialmente la nota tecnica,
«Methods and definitions
Data are collected by Eurostat on the basis of the European system of national and regional accounts (ESA 2010). According to ESA2010, taxes and social contributions should be recorded on an accrual basis.
The data relate to the general government sector of the economy, as defined in ESA2010, comprising the subsectors central government, state government (where applicable), local government, and social security funds (where applicable). Data for taxes collected on behalf of the EU institutions is also included in the analysis. Thus revenue data for taxes and social contribut ions represent all tax and social contributions revenues collected at the EU level.
The overall tax-to-GDP ratio presented in this news release corresponds to the total amount of taxes and net social contributions (including imputed contributions) payable to general government and the institutions of the European Union, including voluntary contributions, net of uncollectible amounts; expressed as a percentage of GDP. It is one measure of the tax burden. It encompasses the wide diversity of social security systems in the EU.
Taxes are defined as compulsory, unrequited payments to governments or institutions of the European Union.
Taxes on production and imports include value added tax (VAT), import duties, excise duties and consumption taxes, stamp taxes, payroll taxes, taxes on pollution, and others.
Taxes on income, wealth, etc. include corporate and personal income taxes, taxes on holding gains, payments by households for licences to own or use cars, hunt or fish, current taxes on capital that are paid periodically, and others.»
The overall tax-to-GDP ratio, meaning the sum of taxes and net social contributions as a percentage of Gross Domestic Product, stood at 40.3% in the European Union (EU) in 2018, a slight increase compared with 2017 (40.2%). In the euro area, tax revenue accounted for 41.7% of GDP in 2018, up from 41.5% in 2017.
This information comes from a publication issued by Eurostat, the statistical office of the European Union.
Tax indicators are compiled in a harmonised framework based on the European System of Accounts (ESA 2010), enabling an accurate comparison of the tax systems and tax policies between EU Member States.
Highest tax-to-GDP ratio in France, Belgium and Denmark
The tax-to-GDP ratio varies significantly between Member States, with the highest share of taxes and social contributions in percentage of GDP in 2018 being recorded in France (48.4%), Belgium (47.2%) and Denmark (45.9%), followed by Sweden (44.4%), Austria (42.8%), Finland (42.4%) and Italy (42.0%).
At the opposite end of the scale, Ireland (23.0%) and Romania (27.1%), ahead of Bulgaria (29.9%), Lithuania (30.5%) and Latvia (31.4%) registered the lowest ratios.
Largest increase of tax-to-GDP ratio in Luxembourg, largest decrease in Denmark
Compared with 2017, the tax-to-GDP ratio increased in sixteen Member States in 2018, with the largest rise being observed in Luxembourg (from 39.1% in 2017 to 40.7% in 2018), ahead of Romania (from 25.8% to 27.1%) and Poland (from 35.0% to 36.1%).
In contrast, decreases were recorded in seven Member States, notably in Denmark (from 46.8% in 2017 to 45.9% in 2018), Hungary (from 38.4% to 37.6%) and Finland (from 43.1% to 42.4%).
Diverse tax policies in EU Member States
In 2018, taxes on production and imports made up the largest part of tax revenue in the EU (accounting for 13.6% of GDP), closely followed by net social contributions (13.3%) and taxes on income and wealth (13.2%). The ordering of tax categories was slightly different in the euro area. The largest part of tax revenue came from net social contributions (15.2%), ahead of taxes on production and imports (13.3%) and taxes on income and wealth (13.0%).
Looking at the main tax categories, a clear diversity prevails across the EU Member States. In 2018, the share of taxes on production and imports was highest in Sweden (where they accounted for 22.4% of GDP), Croatia (20.1%) and Hungary (18.6%), while they were lowest in Ireland (8.0%), Romania (10.7%) and Germany (10.8%).
For taxes related to income and wealth, the highest share by far was registered in Denmark (28.9% of GDP), ahead of Sweden (18.6%), Belgium (16.8%) and Luxembourg (16.4%). In contrast, Romania (4.9%), Lithuania (5.7%) and Bulgaria (5.8%) recorded the lowest taxes on income and wealth as a percentage of GDP.
Net social contributions accounted for a large proportion of GDP in France (18.0%) and Germany (17.1%), while the lowest shares were observed in Denmark (0.9% of GDP), Sweden (3.4%) and Ireland (4.2%).