Traduction de «Niveau global des recettes fiscales » (Français → Anglais) :

According to a recent Commission report, the overall tax revenue of EU-27, including social security contributions, lies between 28% and 48.2% of their GDP, while the equivalent European weighted average amounts to 39.3% However, without social security contributions, the equivalent tax revenue lies between 17.2% and 47.2% and the European weighted average is 26.8%.

According to a recent Commission report, the overall tax revenue of EU-27, including social security contributions, lies between 28% and 48.2% of their GDP, while the equivalent European weighted average amounts to 39.3% However, without social security contributions, the equivalent tax revenue lies between 17.2% and 47.2% and the European weighted average is 26.8%.

2. Notes the trend in declining corporate tax rates in the European Union as well as in other OECD countries, which reflects increasing global competition, structural change and development in financial markets, notes however that the overall level of taxation in Europe remains higher in comparison to that of other OECD countries; also draws attention to the fact that public revenue as a whole has increased despite declining effective rates of corporate tax; notes the need for a coordinated fiscal ...[+++] framework, including corporate tax arrangements, which should be favourable to companies, in particular SMEs, and geared to renewing growth and generating employment;

2. Notes the trend in declining corporation tax rates in the European Union as well as in other OECD countries, which reflects increasing global competition, structural change and development in financial markets, notes however that the overall taxation level in Europe remains higher in comparison to that of other OECD countries; also draws attention to the fact that public revenue as a whole has increased despite declining effective rates of corporate tax; notes the need for a coordinated fiscal ...[+++] framework, including corporate tax arrangements, which should be favourable to companies, in particular SMEs, and geared to renewing growth and generating employment;

Measures intended to simplify the procedure for charging the tax, except to a negligible extent, may not affect the overall amount of the tax revenue of the Member State collected at the stage of final consumption.

As requested by the Council on 22 July 1999, the study: "will be undertaken in the general context of the Vienna European Council conclusions emphasising the need to combat harmful tax competition whilst taking into account that co-operation in the tax policy area is not aiming at uniform tax rates and is not inconsistent with fair tax competition, but is called for to reduce the continuing distortions in the Single Market also in view of stimulating economic growth and enhancing the international competitiveness of the Community, to prevent excessive losses of tax revenue or to get tax structures to develop in a more employment-friendly way.