EU tax policy : study to support the evaluation of communication channels : final report.
Date: 2022-09-09
Institutions: Directorate-General for Taxation and Customs Union
Subjects: European Economic Area, added value, benchmarking, big data, database, fiscal policy, report, tax system

 
 
 
EUROPEAN COMMISSION 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Box 1. The most 

 parts of individual dissemination tools: summary of key evidence ......................... 67 

 
 
 
 
 
 
 
• 

• 

• 

• 

• 

• 

 
 
 
 
 
 
• 

• 

• 

 
 
 
• 

• 

• 

• 

• 

 
 
 
 
 
 
 
 
• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

 
 
 
• 

• 

• 

• 

• 

• 

• 

• 

• 

 
 
 
 
 
 
 
 
 
 
 
• 

 
 
 
• 

• 

• 

 
 
 
• 

 
 
 
• 

• 

• 

• 

• 

 
 
 
 
 
 
• 

• 

• 

• 

• 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
• 

• 

• 

• 

 
 
 
• 

• 

• 

 
 
• 

• 

• 

 
 
 
 
 
 
 
 
 
 
 
 
30 

 
The frequency of my involvement with the preparation
of the Taxes in Europe Database (TEDB) is appropriate

The time I spend for the preparation of the Taxes in
Europe Database (TEDB) is appropriate

5

My involvement with the preparation of the Taxes in
Europe Database (TEDB) is smooth

8

8

3

2

2

1

1

Agree strongly

Agree to some extent

Disagree to some extent

Disagree strongly

Do not know / Cannot answer

31 

 
32 

 
33 

 
 
34 

 
The frequency of my involvement with the preparation
of the Taxation Trends Report is appropriate

My involvement with the preparation of the Taxation
Trends Report is smooth

The time I spend for the preparation of the Taxation
Trends Report is appropriate

13

12

11

3

1

3

5

Agree strongly

Agree to some extent

Disagree to some extent

Disagree strongly

Do not know / Cannot answer

35 

 
36 

 
37 

 
38 

 
39 

 
40 

 
41 

 
42 

 
 
168

33

TP 11

126

3

TP 16

44

5

TP 37

17

0

TP 62

7

0

TP 69

Cited as a taxation paper

Cited as an academic article

43 

 
 
 
 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

44 

 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

45 

 
 
 
Taxation Trends Report (N=379)

28.0%

17.2%

54.9%

Tax Policies in the EU Survey (N=371)

15.4%

16.4%

68.2%

Taxation papers (N=361)

22.2%

17.7%

60.1%

TEDB (N=350)

18.0%

17.4%

64.6%

0%

10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

I know it and I use it for my work

I know it but I don’t use it for my work

I don’t know it

100.00%

90.00%

80.00%

70.00%

60.00%

50.00%

40.00%

30.00%

20.00%

10.00%

0.00%

Academia

European Commission

National, regional or
public administration

Private business

Taxation Trends report

Tax Policies in the EU survey

Taxation papers

TEDB

46 

 
 
From the Commission website

I receive a personal notification about it from the
European Commission

From my colleagues

From the Commission newsletters

Other - please specify:

From the Commission social media accounts

I do not get to know about the new updates

In conferences and events

Taxation Trends Report

Tax Policies in the EU Survey

Taxation papers

Taxes in Europe Database

0

5

10

15

20

25

30

35

47 

 
Downloading a pdf version from the DG TAXUD website

A paper version through regular mail

Through online search engines (e.g. Google Search)

Through e-mail / a mailing list of the Commission

Downloading a pdf version from the website of the
European Commission Publications Office

From colleagues

Other

At conferences, seminars or similar events

From the IDEAS / RePEC website

Taxation papers

Tax Policies in the EU Survey

Taxation Trends Report

0

10

20

30

40

50

60

70

I am able to find the information I am looking for
(N=162)

It is easy to navigate between different pages (N=166)

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Agree strongly

Agree to some extent

Disagree to some extent

Disagree strongly

Do not know / Cannot answer

48 

 
 
285

129

35

325

78

36

112

81

6

Taxation Trends report

Taxation papers

Tax Policies in the EU survey

Ideas(D)

PO (D)

PO (V)

49 

 
 
 
 
 
 
 
15586

10702

9798

4523

2134

Taxes in Europe
database

Data on Taxation

Taxation Trends
report

Taxation Papers

Tax Policies in the EU
survey

50 

 
 
51 

 
 
 
TEDB

86.2%

13.8%

Tax Policies in the EU Survey

Taxation Trends Report

Taxation papers

96.1%

98%

100%

3.8%

2%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90% 100%

Satisfied

Dissatisfied

52 

 
 
The content ispresented in a readable and clear way

TEDB

77.9%

22.1%

Taxation Trends Report

Tax Policies in the EU Survey

Taxation papers

I am satisfied with the design of the product

99.0%

96.2%

98.6%

1.0%

3.8%

1.4%

TEDB

74.5%

25.4%

Taxation Trends Report

Tax Policies in the EU Survey

Taxation papers

93.2%

94.4%

94.6%

3.9%

3.8%

2.7%

Agree strongly/to some extent

Disagree strongly/to some extent

Do not know/cannot answer

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

53 

 
 
 
TEDB

Data on Taxation

Taxation Trends report

Taxation papers

183

Tax Policies in the EU survey

89

420

394

370

122

121

140

120

100

80

60

40

20

0

49

43

25

23

25

10

8

7

6

4

3

54 

 
 
77.3%

62.5%

36.4%

33.3%

55.8%

45.0%

32.5%

26.8%

25.0%

22.7%

16.0%

12.5%

15.5%

10.3%

8.1%

7.0%

European Commission National, regional and local

Academia

Private businesses

authorities

Taxation Trends Report

Tax Policies in the EU Survey

Taxation papers

TEDB

55 

 
Taxation Trends Report (N=105)

24.8%

Tax Policies in the EU Survey (N=57)

19.3%

45.7%

54.4%

Taxation papers (N=79)

24.1%

60.8%

TEDB (N=61)

26.2%

50.8%

Web page 'Economic analysis of taxation' (N=170)

17.1%

21.8%

38.2%

Daily

Weekly

Monthly

Once a year

With no regularity

Your option

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

56 

 
57 

 
 
Taxation Trends Report

Other 
sources; 9

Taxation 
papers; 
15

Tax 
Policies in 
the EU 
survey; 2

Policy 
studies/reports; 
16

Edited 
volumes/
books; 4

Taxation papers
Taxation 
Trends in 
the EU 
report; 4

Other 
sources; 7

Policy 
studies/reports; 
11

Peer-
reviewed 
journals; 
131

Taxation 
Trends in 
the EU 
report; 59

Working 
papers; 
91

Working 
papers; 
152

Taxation 
papers; 
42

Peer-
reviewed 
journals; 
105

58 

 
 
59 

 
 
 
 
 
 
 
 
Costs 

60 

 
 
 
 
 
 
HR  cost 
owners 

61 

 
62 

 
• 

• 

• 

• 

63 

 
 
 
 
 
 
• 

• 

• 

• 

64 

 
 
 
 
 
 
 
 
 
 
• 

• 

65 

 
 
 
 
 
The content of the Taxations Trend Report is relevant
for my work (N=103)

54.4%

43.7%

The content of the Tax Policies in the EU Survey is
relevant for my work (N=52)

36.5%

63.5%

The content of Taxation papers is relevant for my
work (N=73)

46.6%

49.3%

The content of the TEDB is relevant for my work
(N=59)

62.7%

33.9%

The information provided in the web page 'Economic
analysis of taxation' is useful (N=164)

33.5%

44.5%

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Agree strongly

Agree to some extent

Disagree to some extent

Disagree strongly

Do not know/cannot answer

66 

 
Data on Taxation

98

National tax systems (Taxes in Europe Database)

74

Working Papers in Taxation (Taxation papers)

Tax reforms tables

'Tax Policies in the EU' Survey

Taxation Trends Report

Economic Studies

Links to ministries of finance and tax administrators

61

59

51

48

34

32

0

20

40

60

80

100

120

- 

- 

- 

- 

- 

- 

- 

67 

 
- 

68 

 
 
 
 
 
• 

• 

• 

• 

• 

69 

 
• 

• 

• 

• 

• 

• 

70 

 
• 

• 

71 

 
72 

 
 
 
─

73 

 
74 

 
75 

 
76 

 
77 

 
78 

 
79 

 
80 

 
• 

• 

• 

81 

 
 
 
 
• 

• 

• 

• 

82 

 
 
• 

• 

• 

• 

83 

 
 
 
 
84 

 
 
 
 
85 

 
 
 
 
 
 
 
 
 
 
 
 
 
86 

 
 
 
 
 
 
 
87 

 
 
 
88 

 
89 

 
 
 
 
 
 
 
90 

 
91 

 
 
 
92 

 
 
 
- 

- 

- 

93 

 
• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

94 

 
• 

• 

• 

• 

• 

• 

• 

• 

95 

 
• 

• 

96 

 
 
- 

- 

- 

- 

• 

• 

• 

• 

97 

 
 
• 

• 

98 

 
 
• 

• 

• 

• 

• 

• 

• 

• 
• 

• 

• 
• 
• 

• 

• 
• 

• 
• 
• 

• 

99 

 
• 
• 
• 
• 

• 
• 
• 
• 

• 
• 

• 

• 

• 

• 

• 

• 

• 

100 

 
• 

• 

101 

 
 
 
− 

− 

− 

− 

− 

− 

− 

− 

− 

102 

 
− 

− 

− 

103 

 
− 

− 

− 

− 

− 

− 

− 

− 

104 

 
− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

− 

105 

 
− 

− 

− 

− 

− 

− 

− 

− 

− 

106 

 
− 

− 

107 

 
 
 
 
 
 
 
108 

 
 
 
 
 
 
 
 
• 

• 

• 

• 

• 

• 

• 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

109 

 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

110 

 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

111 

 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

112 

 
- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

113 

 
- 

- 

- 

- 

- 

- 

- 

- 

114 

 
EU tax policy – evaluation of communication channels 

115 

 
 
EU tax policy – evaluation of communication channels 

116 

 
 
EU tax policy – evaluation of communication channels 

117 

 
 
EU tax policy – evaluation of communication channels 

118 

 
 
EU tax policy – evaluation of communication channels 

119 

 
 
 
 
EU tax policy – evaluation of communication channels 

120 

 
 
 
EU tax policy – evaluation of communication channels 

121 

 
 
EU tax policy – evaluation of communication channels 

122 

 
 
EU tax policy – evaluation of communication channels 

123 

 
 
EU tax policy – evaluation of communication channels 

124 

 
 
EU tax policy – evaluation of communication channels 

125 

 
 
 
EU tax policy – evaluation of communication channels 

126 

 
 
EU tax policy – evaluation of communication channels 

127 

 
 
EU tax policy – evaluation of communication channels 

128 

 
 
EU tax policy – evaluation of communication channels 

129 

 
 
EU tax policy – evaluation of communication channels 

130 

 
 
 
EU tax policy – evaluation of communication channels 

131 

 
 
EU tax policy – evaluation of communication channels 

132 

 
 
EU tax policy – evaluation of communication channels 

133 

 
 
EU tax policy – evaluation of communication channels 

134 

 
 
 
EU tax policy – evaluation of communication channels 

135 

 
 
EU tax policy – evaluation of communication channels 

136 

 
 
 
 
 
EU tax policy – evaluation of communication channels 

137 

 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

138 

 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

• 

139 

 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

140 

 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

• 

• 

141 

 
 
 
 
 
EU tax policy – evaluation of communication channels 

142 

 
 
EU tax policy – evaluation of communication channels 

• 

• 

143 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

144 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

145 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

146 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

• 

147 

 
 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

148 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

149 

 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

150 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

• 

• 

151 

 
 
 
 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

152 

 
 
 
 
 
 
 
EU tax policy – evaluation of communication channels 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

153 

 
 
EU tax policy – evaluation of communication channels 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

154 

 
 
 
EU tax policy – evaluation of communication channels 

• 
• 

• 

155 

 
 
EU tax policy – evaluation of communication channels 

156 

 
 
EU tax policy – evaluation of communication channels 

157 

 
 
EU tax policy – evaluation of communication channels 

158 

 
 
 
 
K
P
-
0
9
-
2
2
-
3
8
8
-
E
N
-
N

ISBN: 978-92-76-55580-3