Citizens' attitudes towards taxation : Eurobarometer report.
Date: 2025-07-14
Institutions: Directorate-General for Communication, Directorate-General for Taxation and Customs Union
Subjects: citizen, corporation tax, environmental tax, fiscal policy, report, tax evasion, tax on consumption, tax system

FLASH EUROBAROMETER  562 

                         © Adobe Stock

Citizens’  attitudes 
towards taxation 

E U R O B A R O M E T E R   R E P O R T  
A P R I L   2 0 2 5  

Survey  conducted  by  Ipsos  European  Public  Aﬀairs  at  the  request  of  the  European  Commission, 
Directorate-General for Taxation and Customs Union   

Survey  coordinated  by  the  European  Commission,  Directorate-General  for  Communication 
(DG COMM “Public Opinion and Citizens Engagement” Unit) 

This document does not represent the point of view of the European Commission. The interpretations 
and opinions contained in it are solely those of the authors. 

Project title 

Catalogue number 
ISBN 

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation 
Report 
EN 
KP-01-25-040-EN-N 
978-92-68-28829-0
doi:10.2778/6066713

© European Union, 2025 

https://europa.eu/eurobarometer 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Table of contents 

Introduction ..................................................................................................................................................................................................... 1 

Main ﬁndings .................................................................................................................................................................................................. 3 

1.

Understanding and perceptions of taxation ..................................................................................................................... 6 

1.1. 

1.2. 

1.3. 

1.4. 

1.5. 

Self-assessed understanding of the tax system ................................................................................................ 6 

Attitudes towards tax levels ........................................................................................................................................... 8 

Types of taxes to be reduced (among those with a preference to reduce taxes) ........................ 10 

Types of taxes to be increased (among those with a preference to increase taxes) ................. 14 

Perceptions of tax fairness .......................................................................................................................................... 18 

2.

Tax ﬁling experiences .................................................................................................................................................................. 20 

2.1. 

2.2. 

2.3. 

2.4. 

Ease of completing tax returns ................................................................................................................................. 20 

Most complicated taxes to calculate and pay .................................................................................................. 22 

Adequacy of support for tax ﬁling ........................................................................................................................... 24 

Measures to improve the tax ﬁling process ....................................................................................................... 26 

3.

Attitudes towards speciﬁc tax policies .............................................................................................................................. 30 

3.1.  Wealth taxation for the wealthiest individuals ................................................................................................. 30 

3.2. 

3.3. 

3.4. 

Minimum tax for multinational companies......................................................................................................... 32 

Support for environmental taxes .............................................................................................................................. 34 

Taxation of air travel ....................................................................................................................................................... 40 

4.

5.

EU tax priorities .............................................................................................................................................................................. 42 

Cross-border purchases of tobacco and alcohol ......................................................................................................... 46 

5.1. 

5.2. 

Tobacco purchases ........................................................................................................................................................... 46 

Online alcohol purchases from foreign retailers ............................................................................................. 51 

Technical speciﬁcations ......................................................................................................................................................................... 55 

Questionnaire .............................................................................................................................................................................................. 56 

Data annex ................................................................................................................................................................................................... 63 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Introduction

investigates  EU 
This  Flash  Eurobarometer 
citizens’  attitudes  and  preferences  towards 
taxation and tax policy. It examines key themes, 
such as EU citizens’ perception of the desired tax 
mix  –  that  is,  the  adequate  balance  between 
diﬀerent types of taxes like income, consumption 
taxes  (e.g.  VAT),  corporate  and  environmental 
taxes in  Member  States, including  fairness  and 
compliance. It also collects EU citizens’ views on 
EU  tax  priorities  in  domains  such  as  green 
taxation,  tobacco  and  alcohol  taxation,  the 
taxation  of  large  multinational  companies,  and 
the ﬁght against tax fraud, as well as their views 
on  environmental  levies.  Moreover,  it  explores 
the  impact  of  indirect  taxes  (e.g.  VAT  excise 
duties on alcohol, tobacco and energy) on cross-
border and online shopping in the EU. 

EU  citizens’  views  are  especially  important 
because taxes are the main way through which 
Member States and the EU generate revenue to 
fund  essential  public  services  that  directly 
impact  the  daily  lives  of  citizens,  such  as 
education, healthcare, welfare, safety, research, 
and public infrastructure systems. By assessing 
and  understanding  EU  public  opinion  on  this 
topic, the European Commission is better able to 
shape its taxation policy around the needs and 
priorities of EU citizens. 

On  behalf  of  the  European  Commission’s 
Directorate-General  for  Taxation  and  Customs 
Union, Ipsos European Public Aﬀairs interviewed 
a representative sample of EU citizens, aged 15 
and over, in each of the 27 Member States of the 
European Union. Between 9 and 17 April 2025, 
25 793 interviews were conducted via computer-
assisted  web  interviewing  (CAWI),  using  Ipsos 
online panels and their partner network. 

1 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Notes 

  Survey  results  are  subject  to  sampling 
tolerances,  meaning  that  not  all  apparent 
diﬀerences  between  countries  and  socio-
demographic  groups  may  be  statistically 
signiﬁcant.  Thus,  only  diﬀerences  that  are 
statistically signiﬁcant (at the 5% conﬁdence 
level)  –  i.e.  where  it  can  be  reasonably 
certain  that  they  are  unlikely  to  have 
occurred by chance – are highlighted in the 
text. 

 Survey  data  are  weighted  to  marginal  age 
by gender, employment status and regional 
population 
post-
stratiﬁcation  weighting.  The  EU27  are 
weighted  according  to  the  size  of  the  15+ 
population of each country.  

distributions 

using 

 Response  percentages  exceed  100%  if  the 
question  allowed  respondents  to  select 
multiple responses. 

 In  this  report,  countries  are  referred  to  by 
their oﬃcial abbreviation, as indicated below. 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

Belgium 

Bulgaria 

Czechia 

Denmark 

Germany 

Estonia 

Ireland 

Greece 

Spain 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

France 

Croatia 

Italy 

Rep. of Cyprus* 

Latvia 

Lithuania 

Luxembourg 

Hungary 

Malta 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

Netherlands 

Austria 

Poland 

Portugal 

Romania 

Slovenia 

Slovakia 

Finland 

Sweden 

* Cyprus as a whole is one of the 27 EU Member States. For practical reasons, interviews are only carried
out in the part of the country controlled by the government of the Republic of Cyprus.

2 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Main ﬁndings 

Understanding and perceptions of taxation 

in 

ten 

  More  than  four  in  ten  (44%)  respondents 
report an “average” understanding of the 
tax  system  in  their  country,  while  over 
three 
report  a  good 
(35%) 
understanding  (of  which  8%  “very  good” 
and  27%  “good”).  Only  about  two  in  ten 
(19%) 
they  have  a  bad 
understanding of the tax system (of which 
13% “bad” and 6% “very bad”).  

reply 

that 

  When asked about their attitudes towards 
tax levels in relation to public services, 
about  four  in ten  (39%)  respondents  agree 
that taxes are too high, and they would 
decrease them even if this means fewer 
or  lower  public  services.  Approaching 
three in ten (27%) agree with higher taxes 
if  it  means  more  or  better  public 
services, while a similar proportion (26%) of 
respondents agree with the current levels of 
taxes and public services.  

  Respondents who mentioned that taxes are 
too high and that they would decrease them, 
even  if  that  meant  fewer  or  lower  quality 
services  were  asked  about  the  types  of 
taxes they think should be reduced ﬁrst. 
More than one in two of these respondents 
(54%) report they would start from reducing 
taxes  on  wages  and  over  one  in  three 
(37%)  point  to  value-added  taxes  (VAT). 
Nearly one in four (23%) would ﬁrst reduce 
taxes  on  housing.  Fewer  than  one  in  ﬁve 
point  to  taxes  on  inheritance  (17%)  and 
taxes on investment income (16%). 

  Respondents who agreed with higher taxes if 
it meant more or better public services were 
then  asked  which  taxes  they  think 
should be raised ﬁrst, if taxes needed to 
be  increased  to  pay  for  public  services. 
Nearly  half  (48%)  of  them  mention  they 
would  increase  taxes  on  tobacco  and 

alcohol, one in three (33%) point to taxes 
on investment income, and just over one 
in four (28%) indicate it should be taxes on 
businesses. 

  Asked whether people in their countries 
pay taxes in proportion to their income 
and wealth, one in ﬁve respondents (20%) 
mention this is done  “to a large extent”, 
while about one in two (51%) report that it is 
done “to some extent”. About one in four 
(24%) indicate that people in their countries 
do “not at all” pay taxes in proportion to their 
income and wealth. 

Tax ﬁling experiences 

  Asked about how easy or diﬃcult it is to 
complete tax returns in their countries, 
nearly  half  (49%)  consider  this  easy  (14% 
“very easy” and 35% “fairly easy”). About one 
in four (24%) respondents deem this diﬃcult 
(18% “fairly” and 6% “very diﬃcult”). Smaller 
shares of no more than one in ten indicate 
that they use a professional to ﬁle their 
tax returns (9%), they do not need to ﬁle 
tax  returns  altogether  (9%),  or  that 
someone  else  in  their  household  ﬁles 
their tax returns (6%). 

  Those  who  reported  ﬁnding  it  diﬃcult  to 
complete their tax returns were asked which 
taxes they found the most complicated 
to calculate and pay. Just over two in ten 
respondents 
(22%)  mention  taxes  on 
investment  income  and  about  one  in  six 
(16%) point to taxes on wages. One in ﬁve 
(20%) report that they do not know which tax 
is the most complicated to calculate and pay. 

  When  asked  about  the  adequacy  of 
support  received  in  their  countries  for 
ﬁling tax returns, respondents are almost 
equally  split  between  those  ﬁnding  this 
adequate  (46%,  with  10%  ﬁnding  it  “fully 

3 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

adequate”  and  36%  “mostly  adequate”) 
and  those  considering  it  inadequate  (41%, 
“somewhat 
with 
inadequate” and 12% “very inadequate”).  

ﬁnding 

29% 

it 

tax 

  Respondents  were  asked  to  identify  which 
measures would be most useful to help 
returns. 
taxpayers  ﬁle 
their 
Reforming tax law  to make  it  easier is 
the  most  cited  measure,  with  39%  of 
respondents  identifying  this  as  a  useful 
measure to help people ﬁle their tax returns. 
This  is  followed  by  clearer  instructions, 
selected  by  36%  of  respondents.  More 
support  with  ﬁling  tax  returns  and 
availability of pre-ﬁlled tax returns are 
both  considered  as  useful  by  a  third  of 
respondents  (both  33%).  Less  frequent 
changes  in  rules  is  mentioned  by  about 
three in ten (31%) of respondents. Attitudes 
towards speciﬁc tax policies 

  Nearly  two  thirds  (65%)  of  respondents 
support the introduction of a tax for the 
wealthiest  individuals  (top  0.001%)  to 
ensure  they  pay  a  minimum  level  of 
taxes.  About  a  quarter  (24%) do  not 
support taxing the wealthiest, as it has too 
many  drawbacks 
terms  of 
competitiveness, investment, capital ﬂight).  

(e.g. 

in 

that 

  Asked  about  their  agreement  with  the 
statement 
large  multinational 
companies should be required to pay a 
minimum amount of tax in each country 
they  operate,  80%  of  all 
where 
respondents agree with this (44% “strongly 
agree”  and  36%  “somewhat  agree”). 
About one in ten (11%) disagree that large 
multinational companies should be required 
to  pay  a  minimum  amount  of  tax  in  each 
country  where  they  operate  (2%  “strongly 
disagree” and 9% “somewhat disagree”).   

  Nearly six in ten (59%) respondents support 
using taxes  to  discourage  the  usage  or 
environmentally 
consumption 

of 

harmful  goods  and  polluting  energy 
sources. In contrast, over one in four (27%) 
do not support this view.  

think 

(55%) 

  Those respondents who indicated support for 
environmental taxes were then asked about 
the  types  of  environmentally  harmful 
goods  that,  in  their  opinion,  should  be 
taxed  more.  More  than  half  of  these 
that  non-
respondents 
recyclable  or  hard-to-recycle  products 
(55%).  Somewhat  smaller  shares  mention 
plastics 
(52%)  and  greenhouse  gas 
emissions  (50%).  More  than  four  in  ten 
(43%)  of  those  supporting  environmental 
taxes think that single-use products, such 
as straws, cutlery and packaging, should 
be taxed more, and about three in ten (32%) 
mention that fossil fuels, such as gas, oil 
or coal should be taxed more.  

  Just over half (53%) of respondents support 
taxing  air  travel  at  the  same  rate  as 
other  modes  of  transport,  while  about 
three in ten (31%) do not support this. EU 
tax priorities 

(54%)  of 

respondents 

  Respondents were asked which actions, if 
any,  they  thought  that  the  EU  should 
prioritise with regards to taxation. Over 
identify 
half 
combatting  tax  avoidance  and  evasion 
as a priority action for the EU with regards to 
taxation. All other measures are selected by 
less  than  half  as  many  respondents;  for 
example, 25%  identify  preventing  double 
taxes  between  EU  countries  and  23% 
solving  tax  disagreements  among  EU 
countries as EU tax priorities. Cross-border 
purchases of tobacco and alcohol 

tobacco  products 

  Respondents were asked whether they had 
purchased 
in  a 
country other than their own in the past 
12  months.  A  large  majority  (84%)  of 
respondents indicate they did not, while 15% 
mention they did. Of those who made such 

4 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

purchases,  about  one  in  ten  (11%)  report 
they bought tobacco products in another EU 
country. Fewer than one in ten (4%) mention 
they purchased these products in a country 
outside the EU.  

  Respondents  were  then  asked  whether 
they had purchased alcoholic beverages 
online from a retailer in a country other 

than  their  own  in  the  past  12  months. 
Approaching  nine  in  ten  (88%)  report  that 
they  did  not  purchase  alcoholic  beverages 
online from a retailer in a country other than 
their  own.  Just  about  one  in  ten  (11%) 
respondents mention that they made online 
alcohol purchases from foreign retailers, of 
which 9% in another EU country and 3% in a 
country outside the EU.  

5 

 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

1. Understanding and perceptions of taxation

This  section  discusses  citizens'  self-assessed 
understanding  of  their  country's  tax  system, 
perceptions of tax fairness, attitudes towards tax 
levels 
in  relation  to  public  services,  and 
preferences for tax adjustments.  

1.1.  Self-assessed  understanding  of 

the tax system 

More than four in ten (44%) respondents report 
an  “average”  understanding  of  the  tax 
system in their country, while over three in ten 
(35%) report a good understanding (of which 
8% “very good” and 27% “good”). About two in 
(19%)  reply  that  they  have  a  bad 
ten 
understanding  of  the  tax  system  (of  which 
13% “bad” and 6% “very bad”).  

Individual country results 

States 

all  Member 

With  the  exception  of  Sweden  (56%)  and 
Denmark  (55%),  less  than  half  of  respondents 
their 
across 
understanding of the tax system in their country 
as  "very  good"  or  "good".  Almost  half  of 
respondents in Greece (49%), Cyprus (48%) and 
Malta (47%) also report a "very good" or "good" 
understanding of their country's tax system. 

rate 

In contrast, the proportion of respondents rating 
their understanding of their country’s tax system 
as bad is highest in Belgium (33%), followed by 
Estonia (24%), Spain and Romania (both 23%).  

Majorities report an “average” understanding of 
their  country’s  tax  system  in  ﬁve  countries: 
Hungary (55%), Lithuania (54%), Slovakia (53%), 
Latvia and Czechia (both 52%). 

Q1 How would you rate your understanding of the tax system in (YOUR COUNTRY)?

Very good

Good

Average

Bad

Very bad

Don’t know

1

2

7

34

1

2

11

31

0
5

11

35

2

2

8

40

0
1
15

37

1

2

9

44

1

4

10

43

2

4

12

43

2

6

2

7

12

14

42

41

1

4

12

47

2

6

2

7

13

16

44

40

1

5

13

46

1

3

13

48

2

5

13

1

3

1

4

17

12

46

46

50

1

6

18

43

1

4

14

49

1

8

13

48

3

2

1

3

11

13

54

55

2

5

13

53

3

8

15

49

3

11

22

40

2

6

4

5

16

16

52

52

40

44

32

37

32

34

31

31

29

26

28

27

28

29

28

28

28

28

26

26

23

25

22

21

21

19

20

19

16

11

17

15

11

10

11

8

9

10

8

8

7

6

7

6

5

5

6

6

7

5

6

6

4

5

4

4

SE

DK

EL

CY

MT

FI

IE

BG

FR

DE

HR EU27 ES

PL

PT

NL

LU

AT

EE

SI

IT

LT

HU

SK

RO

BE

LV

CZ

(%) Base: n= 25 793 – All respondents

6 

 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Men (41%) are more likely than women (29%) to 
rate  their  understanding  of  the  tax  system  in 
their country as good. 

Respondents aged 25-39 (42%) are more likely 
than other age groups (32%-35%) to rate their 
understanding of the tax system in their country 
as good.  

Self-assessed  understanding  of  national  tax 
systems  increases  with  education:  respondents 
who ﬁnished their education at the age of 20 or 
older  (41%)  are  more  likely  than  those  who 
ﬁnished their education aged 16-19 (29%) or 15 
or younger (24%) to report a good understanding 
of the tax system in their country.  

Some  diﬀerences  are  also  observed  by 
occupation.  Self-employed  respondents  (45%) 
and employees (42%) are more likely than those 
who  are  not  working  (27%)  to  rate  their 
understanding  of  their  country’s  tax  system  as 
good.  

Respondents living in the most urbanised areas 
are more likely to rate their understanding of the 
tax  system  in  their  country  as  good:  38%  of 
those  living  in  large  towns  or  cities  rate  their 
understanding  as  good,  compared  to  33%  of 
those living in small to medium-sized towns and 
34% of those living in rural areas.  

7 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

1.2.  Attitudes towards tax levels 

Individual country results 

Respondents  were  explained  that  the  level  of 
taxes is assessed not only on its own, but also in 
relation to public services they help fund, such as 
healthcare, education and public infrastructure.  

their  attitudes 
When  next  asked  about 
towards  tax  levels  in  relation  to  public 
services,  about  four in  ten  (39%)  respondents 
agree that taxes are too high and they would 
decrease them even if this means fewer or 
lower  quality  public  services.  Approaching 
three in ten (27%) agree with higher taxes if 
it  means  more  or  better  public  services, 
while a similar proportion (26%) of respondents 
agree  with  the  current  levels  of  taxes  and 
public services.   

In three Member States, over half of respondents 
agree  that  taxes  are  too  high  and  they  would 
decrease them even if this means fewer or lower 
quality  public  services:  Slovakia  (59%),  Croatia 
(57%) and Estonia (53%). In contrast, fewer than 
three  in  ten  respondents  share  this  view  in 
Finland  (22%),  Sweden  (24%)  and  Denmark 
(26%).  

The largest shares of respondents agreeing with 
higher  taxes  if  it  means  more  or  better  public 
services  can  be  found  in  Sweden  (42%),  Spain 
(42%),  Finland  (40%),  Bulgaria  (39%)  and 
Greece (37%). In contrast, fewer than one in ﬁve 
respondents  share  this  view  in  Luxembourg 
(16%), Belgium, Latvia, Slovakia (all 17%).  

Over  four  in  ten  respondents  in  Luxembourg 
(47%),  Malta  (46%)  and  Denmark  (43%)  think 
that both taxes and public services should stay 
at the same level. In contrast, about one in ten 
respondents share this view in Greece (11%) and 
Croatia (13%).  

Q2

The level of taxes is assessed not only on its own, but also in relation to the public services they help
fund, such as healthcare, education and public infrastructure.

Which of the following statements about the tax system in (YOUR COUNTRY) do you agree with the most?

Taxes are too high, and I would decrease them even if it means fewer or lower quality public services
I agree with higher taxes if it means more or better public services
Both taxes and public services should stay at the same level
Don’t know

5

5

5

5

19

13

22

24

25

17

10

10

10

6

7

5

10

9

8

8

21

28

28

26

23

31

18

31

26

29

3

27

4

11

37

20

21

22

22

23

28

31

22

17

17

27

24

20

59

57

53

50

48

48

47

45

45

45

5

19

39

8

7

7

7

6

6

6

32

25

31

37

25

21

47

4

46

7

43

5

29

4

34

31

26

23

20

42

34

42

40

19

24

16

42

42

41

40

39

39

37

37

37

36

36

35

31

31

31

26

24

22

SK

HR

EE

SI

EL

RO

PL

BE

LV

HU

CY

LT

IT

DE EU27 NL

BG

FR

PT

CZ

AT

IE

ES

LU

MT

DK

SE

FI

(%) Base: n= 25 793 – All respondents

8 

 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Across all socio-demographic groups, the largest 
share of respondents agree with the statement 
that taxes are too high and they would decrease 
them even if this means fewer or lower quality 
public  services.  That  said,  some  socio-
demographic diﬀerences are observed. 

Men are more likely than women to agree that 
taxes are too high and that they would decrease 
them  even  if  it  means  fewer  or  lower  quality 
public services (42% vs 37%), but there is also a 
higher share of men agreeing with higher taxes 
if it means more or better public services (29% 
vs 24%). In turn, women are more likely to reply 
that both taxes and public services should stay 
at the same level (29% vs 24% of men).  

Respondents aged 54 and younger (42%-45%) 
are  more  likely  than  those  aged  55  and  over 
(33%) to agree that taxes are too high and that 
they would decrease them even if it means fewer 
or  lower  quality  public  services.  In  contrast, 
respondents aged 55 and over (31%) are more 
likely than all other age categories (21%-24%) 
to  agree  that  both  taxes  and  public  services 
should stay at the same level.  

Some diﬀerences are also observed by level of 
education.  Respondents  who  completed  their 
education aged 20 or older (31%) and those who 
are  still  studying  (32%)  are  more  likely  than 
those who completed their education aged 16-
19 (21%) or 15 or younger (24%) to agree with 
higher  taxes  if  it  means  more  or  better  public 
services.  Those  who  completed  their  education 
aged  16-19  (42%)  are  more  likely  than  those 
who ﬁnished it aged 20 or older (37%) and those 
still studying (35%) to agree that taxes are too 
high and that they would decrease them even if 
it means fewer or lower quality public services. 

All respondents who are working (43%-44%) are 
more  likely  than  those  not  working  (35%)  to 
agree that that taxes are too high and that they 
would decrease them even if it means fewer or 
lower quality public services. In addition to this, 
self-employed 
respondents  and  employees 
(27% each) are more likely than manual workers 
(23%)  to  agree  with  higher  taxes  if  it  means 
more or better public services.  

Finally, respondents living in large towns or cities 
(30%) are more likely than those living in rural 
areas (22%) or small to medium-sized towns or 
cities  (27%)  to  agree  with  higher  taxes  if  it 
means more or better public services.  

9 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

1.3.  Types  of  taxes  to  be  reduced 
(among those with a preference 
to reduce taxes)  

Respondents who mentioned that taxes are too 
high and that they would decrease them, even if 
that meant fewer or lower quality services, were 
asked  about  the  types  of  taxes  they 
personally think should be reduced ﬁrst.  

More  than  one  in  two  of  these  respondents 
(54%) reply that they would start from reducing 
taxes  on  wages  and  over  one  in  three  (37%) 
would ﬁrst reduce value-added taxes (VAT).  

Nearly  one  in  four  (23%)  would  ﬁrst  reduce 
taxes on housing. Fewer than one in ﬁve point 
to taxes on inheritance (17%) and taxes on 
investment income (16%). 

No more than one in ten report they would want 
to  ﬁrst  reduce  the  following  types  of  taxes: 
environmental  taxes,  such  as  green  taxes 
(8%),  taxes  on  businesses  (8%),  taxes  on 
tobacco  and  alcohol 
(6%),  taxes  on 
transportation (5%) or other types of taxes 
(1%). 

Q2a Which taxes do you think should be reduced ﬁrst? [MULTIPLE ANSWERS]

Taxes on wages

Value-added tax (VAT)

Taxes on housing

Taxes on inheritance

Taxes on investment income (including regular earnings, such as
interest or rent, and proﬁts from selling investments)

Environmental taxes (green taxes)

Taxes on businesses

Taxes on tobacco and alcohol

Taxes on transportation

Other

Don’t know

54%

37%

23%

17%

16%

8%

8%

6%

5%

1%

1%

(EU27, %) Base: n=10 571 – Respondents who answered that: ‘Taxes are too high, and I would decrease them
even if it means fewer or lower quality public services’

10 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Individual country results 

Reducing  taxes  on  wages  emerges  as  the  top-
ranking  preference  for  tax  reduction  in  21 
Member States. The largest shares selecting this 
type of tax reduction are found in Slovenia (72%), 
Luxembourg (70%), Romania (68%), Ireland and 
Belgium  (both  67%).  In  contrast,  about  three  in 
ten share this view in Greece (29%). 

In  six  Member  States,  reducing  VAT  is  the  top-
ranking  tax  that  respondents  would  want  to 

reduce  ﬁrst:  Hungary  (73%),  Estonia  (67%), 
Slovakia (52%), Greece (45%), Spain (43%) and 
Bulgaria (39%).  

Smaller  shares  in  all  Member  States  mention 
they would start from reducing any other type of 
tax.    For  example,  the  share  replying  that  they 
would  ﬁrst  reduce  taxes  on  housing  varies 
between 12% in Malta and 38% in Lithuania.

11 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q2a  Which taxes do you think should be reduced ﬁrst? [MULTIPLE ANSWERS] 

)
T
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18 

39 

32 

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47 

67 

17 

45 

43 

28 

58 

25 

49 

44 

42 

13 

73 

18 

34 

32 

39 

42 

31 

31 

52 

35 

18 

g
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31 

23 

14 

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24 

35 

31 

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19 

33 

27 

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38 

16 

17 

12 

17 

23 

17 

35 

32 

23 

20 

23 

17 

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67 

37 

47 

57 

60 

44 

67 

29 

34 

50 

62 

58 

50 

53 

46 

70 

49 

56 

54 

66 

59 

57 

68 

72 

51 

48 

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35 

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28 

12 

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17 

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30 

31 

15 

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25 

21 

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5 

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EU27 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

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FR 

HR 

IT 

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LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

Note: The higher the share of respondents selecting a response, the darker green the cell. The highest-ranking response for each 
country is shown in dark green and white font. 
(%) Base: n=10 571 – Respondents who answered that: ‘Taxes are too high, and I would decrease them even if it means fewer 
or lower quality public services’ 

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Reducing  taxes  on  wages  emerges  as  the  top-
ranking preference for tax reduction across most 
socio-demographic  groups,  with  one  exception: 
respondents  who  receive  income  from  self-
employment  as  their  main  income  source.  For 
this  group,  reducing  VAT  (38%)  ranks  ﬁrst, 
followed by reducing taxes on wages (37%).  

Preferences  for  tax  reductions  vary  to  some 
extent by age. Respondents aged 25-54 (58%-
59%)  are  more  likely  than  those  aged  15-24 
(53%)  or  55  and  over  (49%)  to consider   they 
would  start  from  reducing  taxes  on  wages.  
Those aged 40-54 (40%) and 55 and over (39%) 
are more likely than younger ones (30%-35%) to 
point to a reduction of VAT. Those aged 55 and 
over  are  also  more  likely  (22%)  than  younger 
respondents  (12%-16%)  to  report  they  would 
want  to  reduce  taxes  on  inheritance.  In  turn, 
respondents  aged  15-24  (9%)  are  more  likely 
than  older  respondents  (5%-6%)  to  point  to  a 
reduction of taxes on tobacco and alcohol. 

Some  diﬀerences  are  also  observed  by 
education.  Respondents  who  completed  their 
education  aged  16-19  (54%)  or  20  and  over 
(57%) are more likely than those who completed 
their  education  aged  15  or  younger  (46%)  to 

indicate  they  would  like  taxes  on  wages  to  be 
reduced ﬁrst.  

The occupation status also impacts preferences 
for tax reductions. Employees (64%) and manual 
workers  (62%)  are  more  likely  than  self-
employed  respondents  (46%)  or  those  not 
working  (45%) to  state they  would  ﬁrst  reduce 
taxes  on  wages.  In  turn,  those  who  are  not 
working  (39%)  are  more  likely  than  the  self-
employed  (33%)  to  indicate  they  would  ﬁrst 
reduce  VAT.  Self-employed  respondents  (17%) 
are  more  likely  than  all  other  types  of  workers 
(5%-8%)  to  mention  they  would  ﬁrst  reduce 
taxes  on  businesses.  Furthermore,  those  not 
working  (21%)  are  more  likely  than  all  other 
occupation  groups  (9%-15%)  to  report  they 
would ﬁrst reduce taxes on inheritance. 

Finally,  some  diﬀerences  in  preferences  for  tax 
reductions  are  observed  by  income  source.  For 
instance,  those  receiving  wages  or  salaries 
(63%) are more likely than those receiving any 
other  income  source  (31%-52%)  to  note  they 
would ﬁrst reduce taxes on wages. Those having 
a  pension  as  main  income  source  (23%)  are 
more  likely  than  those  with  wages  or  salaries 
(14%)  or  income  from  self-employment  (16%) 
to  report  they  would  ﬁrst  reduce  taxes  on 
inheritance. 

13 

 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

1.4.  Types  of  taxes  to  be  increased 
(among those with a preference 
to increase taxes)  

Respondents who agreed with higher taxes if it 
meant more or better public services were then 
asked  which  taxes  they  think  should  be 
raised ﬁrst, if taxes needed to be increased to 
pay for public services.  

Nearly half (48%) of them mention they would 
increase taxes on tobacco and alcohol, one in 

three  (33%)  point  to  taxes  on  investment 
income and just over one in four (28%) to taxes 
on businesses.  

Fewer than one in ﬁve report they would increase 
environmental  taxes  (14%);  a  similar  share 
mention  taxes  on  inheritance  (13%).  Even 
smaller 
on 
transportation  (5%),  VAT  (5%),  taxes  on 
wages (5%), taxes  on  housing (4%) or other 
taxes (not listed in the survey) (5%).

shares  mention 

taxes 

Q2b If taxes need to be increased to pay for public services, which taxes do

you think should be raised ﬁrst? [MULTIPLE ANSWERS]

Taxes on tobacco and alcohol
Taxes on investment income (including regular earnings, such as
interest or rent, and proﬁts from selling investments)

Taxes on businesses

Environmental taxes (green taxes)

Taxes on inheritance

Taxes on transportation

Value-added tax (VAT)

Taxes on wages

Taxes on housing

Other

Don’t know

48%

33%

28%

14%

13%

5%

5%

5%

4%

5%

3%

(EU27, %) Base: n=6 759 – Respondents who answered that: ‘I agree with higher taxes if it means more or
better public services’

14 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Individual country results 

In  all  but  two  Member  States  (Germany  and 
Greece), the largest share of respondents report 
that they would ﬁrst raise taxes on tobacco and 
alcohol, if taxes needed to be increased to pay 
for public services. Expression of this preference 
ranges from about one in three (32%) in Greece 
to over two thirds in Czechia (69%)  and  Latvia 
(68%).  

In Germany and Greece (both 41%), the largest 
share  of  respondents  mention  they  would  ﬁrst 
raise  taxes  on  investment  income,  if  this  was 
needed to pay for public services. In contrast, the 
lowest shares replying this are found in Czechia 
(16%) and Croatia (18%). 

One in two respondents (50%) in Cyprus report 
they would ﬁrst raise taxes on businesses. This 
view  is  also  shared  by  about  four  in  ten 
respondents in Croatia (40%) and Spain (38%). 

The largest share of respondents reporting they 
would  increase  environmental  taxes  can  be 
found  in  Malta  (27%),  while  the  lowest  shares 
are  seen  in  Austria  (8%),  Czechia,  Croatia  and 
Latvia (7% in all three cases). 

Over one in three respondents in Germany (37%) 
(35%)  would  raise  taxes  on 
and  Austria 
inheritance,  while  the  lowest  proportions  of 
sharing this view can be found in Bulgaria (2%), 
Czechia,  Croatia,  Hungary,  Malta,  Slovenia  and 
Slovakia (4% for all of these countries).   

About  one  in  three  respondents  (32%)  in 
Slovenia  and  Croatia  indicate  they  would  ﬁrst 
raise taxes on housing, while minorities of fewer 
than two in ten in all remaining Member States 
share this view.  

Fewer  than  one  in  ﬁve  in  all  Member  States 
report  that  they  would  ﬁrst  raise  taxes  on 
transportation, VAT or taxes on wages.

15 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q2b 

If taxes need to be increased to pay for public services, which taxes do you think should be 
raised ﬁrst? [MULTIPLE ANSWERS] 

h
c
u
s

,

i

s
g
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a
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l

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f

33 

35 

29 

16 

28 

41 

25 

33 

41 

33 

34 

18 

33 

33 

29 

21 

28 

35 

27 

38 

23 

22 

36 

28 

25 

27 

37 

30 

l

o
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a

d
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n
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s
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T

48 

50 

48 

69 

52 

40 

65 

49 

32 

47 

40 

58 

51 

52 

68 

56 

61 

54 

53 

40 

53 

54 

67 

66 

59 

65 

53 

43 

s
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n
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28 

24 

32 

27 

27 

24 

27 

26 

21 

38 

32 

40 

24 

50 

15 

26 

21 

11 

19 

34 

23 

21 

24 

16 

17 

16 

28 

29 

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18 

7 

18 

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10 

13 

13 

13 

20 

7 

12 

12 

7 

16 

16 

17 

27 

15 

8 

18 

16 

22 

10 

17 

16 

18 

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13 

7 

2 

4 

8 

37 

5 

11 

6 

7 

9 

4 

14 

5 

5 

7 

19 

4 

4 

13 

35 

9 

11 

5 

4 

4 

8 

12 

n
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6 

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5 

10 

4 

12 

3 

3 

5 

11 

14 

10 

2 

8 

1 

4 

3 

6 

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15 

4 

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7 

2 

4 

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12 

5 

5 

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6 

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4 

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3 

6 

3 

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4 

5 

3 

2 

2 

7 

2 

4 

2 

1 

3 

3 

6 

11 

4 

1 

4 

3 

2 

2 

2 

7 

11 

g
n
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4 

4 

6 

2 

5 

2 

2 

4 

5 

3 

2 

32 

7 

2 

1 

15 

1 

0 

7 

2 

2 

14 

1 

4 

32 

5 

2 

3 

r
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5 

7 

5 

4 

2 

4 

5 

4 

4 

4 

6 

2 

4 

6 

4 

2 

1 

12 

3 

3 

6 

6 

3 

4 

3 

6 

2 

5 

w
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3 

4 

3 

5 

7 

1 

2 

4 

1 

3 

4 

4 

5 

0 

7 

7 

3 

5 

1 

3 

6 

4 

4 

5 

2 

1 

3 

6 

EU27 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

Note: The higher the share of respondents selecting a response, the darker green the cell. The highest-ranking response for 
each country is shown in dark green and white font. 
(%) Base: n=6 759 – Respondents who answered that: ‘I agree with higher taxes if it means more or better public services’ 

16 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Across all socio-demographic groups, the largest 
share  of  respondents  indicate  that  they  would 
ﬁrst  raise  taxes  on  tobacco  and  alcohol,  if  tax 
increases were necessary to fund public services. 

there  are  some  diﬀerences 

in 
However, 
responses  by  gender.  Women  (52%)  are  more 
likely than men (45%) to report they would ﬁrst 
raise  taxes  on  tobacco  and  alcohol,  if  taxes 
needed to be increased to pay for public services.  

Some diﬀerences are also observed by age. Older 
respondents aged 55 and over (38%) are more 
likely than younger ones (21%-33%) to consider 
they  would  ﬁrst  raise  taxes  on  investment 
income. Younger respondents aged 15-24 (21%), 
in  turn,  are  more  likely  than  older  ones  (12%-
15%)  to  think  that  environmental  taxes  should 
be raised ﬁrst.  

Preferences for tax increases also vary to some 
extent  by  the  level  of  education.  Respondents 
who are still studying (22%) are less likely than 
those  who  already  completed  their  education 
(32%-37%)  to  indicate  they  would  ﬁrst  raise 
taxes on investment income. Those still studying 
(22%)  are  more  likely  than  those  who  already 
completed 
to 
mention  they  would  ﬁrst  raise  environmental 
taxes.  

their  education 

(10%-15%) 

Some  variation  is  also  observed by  occupation. 
Employees (50%) and those not working (49%) 
are more likely than self-employed respondents 
(39%) or manual workers (41%) to report they 
would ﬁrst raise taxes on tobacco or alcohol.  

17 

 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

1.5.  Perceptions of tax fairness 

Asked whether people in their countries pay 
taxes  in  proportion  to  their  income  and 
wealth, one in ﬁve respondents (20%) mention 
this  is done  “to  a  large  extent”,  while  about 
one in two (51%) report that it is done “to some 
extent”. About one in four (24%) indicate that 
people in their countries do “not at all” pay taxes 
in proportion to their income and wealth.  

Individual country results 

The largest shares of respondents reporting that 
people in their country pay taxes in proportion to 
their income and wealth “to a large extent” can 
be  found  in  Finland  (38%)  and  Luxembourg 
(36%), while the lowest shares are seen in Latvia 
(8%),  Czechia,  Lithuania  and  Poland  (9%  in  all 
three cases). 

In  12  Member  States,  more  than  half  of 
respondents  report  that  people  in  their  country 
pay  taxes  in  proportion  to  their  income  and 
wealth  “to  some  extent”:  namely,  in  Cyprus 
(59%), France (58%), Italy (56%), Denmark and 
Ireland  (55%  in  both  cases),  Malta  and  the 
Netherlands (54% in both cases), Sweden (53%), 
Czechia  (52%),  Spain,  Portugal  and  Slovenia 
(51% in all three cases). In contrast, just one in 
three (33%) share this view in both Croatia and 
Hungary.  

Approaching, or just about, one in two report that 
people in their countries do “not at all” pay taxes 
in  proportion  to  their  income  and  wealth  in 
Hungary  (50%),  Croatia  (48%),  Estonia  (47%) 
and Bulgaria (46%). Fewer than one in ten share 
this view in Denmark (7%). 

Q3 In (YOUR COUNTRY), do people pay taxes in proportion to their income and wealth?

To a large extent

To some extent

Not at all

Don’t know

3

10

49

6

12

46

6

7

55

6

7

12

13

50

49

2

13

54

2

21

47

8

6

24

15

3

16

5

5

6

3

3

19

24

28

20

29

4

26

3

50

4

4

46

32

5

47

7

48

54

59

39

55

51

58

46

51

53

51

37

33

36

33

3

29

56

6

9

7

7

9

8

32

38

32

36

33

36

51

52

42

48

49

48

38

36

32

32

31

31

30

29

25

22

21

20

20

19

17

17

14

13

13

12

12

12

11

11

9

9

9

8

FI

LU

DK

AT

DE

MT

EL

RO

NL

CY

IE

EU27 BE

FR

ES

SE

HU

BG

SI

EE

HR

IT

PT

SK

CZ

LT

PL

LV

(%) Base: n= 25 793 – All respondents

18 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

The prevailing view among respondents, across 
all socio-demographic groups, is that citizens in 
their  country  contribute  taxes  proportionally  to 
their income and wealth, at least to some extent. 

However,  perceptions  of  tax  fairness  vary  to 
some extent by age. Older respondents aged 40-
54 (28%) and 55 and over (26%) are more likely 
than  younger  ones  (17%-22%)  to  note  that 
people in their countries do “not at all” pay taxes 
in proportion to their income and wealth.   

Some  diﬀerences  are  also  observed  by 
occupation.  All  respondents  who  are  working 
(22%-23%)  are  more  likely  than  those  not 
working  (17%)  to  mention  that  people  in  their 

countries pay taxes in proportion to their income 
and wealth “to a large extent”.  

Finally, perceptions of tax fairness relate to the 
self-rated  understanding  of  the  tax  system. 
Those  rating  their  understanding  of  their 
country’s  tax  system  as  good  or  average  (both 
54%) are more likely than those rating it as bad 
(40%) to report that people in their country pay 
taxes  in  proportion  to  their  income  and  wealth 
“to some extent”. In contrast, those rating their 
understanding  of  country’s  tax  system  as  bad 
(33%)  are  more  likely  than  those  rating  it 
average  (24%)  or  good  (19%)  to  indicate  that 
people in their countries do “not at all” pay taxes 
in proportion to their income and wealth.  

19 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

2.  Tax ﬁling experiences

This  section  explores  the  perceived  ease  of 
completing  tax  returns  and 
the  most 
complicated  taxes  to  calculate  and  pay.  It 
also  assesses  the  perceived  adequacy  of 
support  for  tax  ﬁling,  and  suggested 
measures to improve the tax ﬁling process. 

2.1.  Ease of completing tax returns 

Asked  about  how  easy  or  diﬃcult  it  is  to 
complete  tax  returns  in  their  countries, 
nearly half (49%) consider this easy (14% “very 
easy” and 35% “fairly easy”). About one in four 
(24%)  respondents  deem  this  diﬃcult  (18% 
“fairly” and 6% “very diﬃcult”).  

Smaller  shares  of  no  more  than  one  in  ten 
indicate that they  use  a professional  to ﬁle 
their tax returns (9%), they do not need to 
ﬁle  tax  returns  altogether  (9%),  or  that 
someone else in their household ﬁles their 
tax returns (6%). 

Individual country results 

In 14 Member States, over half of respondents 
consider  it  “very”  or  “fairly  easy”  to  complete 
their  tax  returns.  Sweden  stands  out  as  the 
country  with  the  highest  share  of  respondents 
ﬁnding it easy to complete tax returns, with over 
eight in ten (87%) sharing this view. In contrast, 
respondents  in  Slovakia  (25%),  Czechia  (26%), 
Croatia  (29%),  Romania (30%)  and  Italy (31%) 
are the least likely to express this opinion.  

In all Member States, no more than about one in 
three  respondents  consider  it  “very”  or  “fairly” 
diﬃcult to complete their tax returns. The largest 
shares  ﬁnding  it  diﬃcult  to  complete  their  tax 
returns  can  be  found  in  Slovakia  (35%)  and 
Germany 
lowest  shares 
mentioning  this  can  be  found  in  Estonia  and 
Sweden (8% in both cases).  

(33%),  while  the 

Q4 How easy or diﬃcult is it for you to complete your tax return in (YOUR COUNTRY)?
I don’t need to ﬁle a tax return

Very easy

Fairly easy

Fairly diﬃcult

Very diﬃcult

1
10

1
2

2

12

47

1
3

1
5

4

16

2

2

9

6

4

9

48

44

1
1
1
2

2

6

38

49

2

8

1
2

1
7

44

35

Someone else in my household ﬁles my tax return

I use a professional to ﬁle my tax return

Don’t know

2

7

5

4

5

14

40

2

15

4

5

2

10

43

4

6

2

4

7

20

43

3

13

3

6

4

3

6

6

6

6

1
5

9

9

6

16

18

15

39

40

37

5

19

1
4

4

14

37

4

11

11

8

3

11

38

3

7

11

7

4

3

7

7

7

7

3

9

9

6

6

0
1
20

7

6

3

14

5

6

6

17

19

18

17

19

2

24

5

4

4

16

36

35

35

34

35

35

1
17

5

4

7

24

31

3

10

3

10

11

10

11

5

22

7

9

24

4

23

13

4

5

2

6

24

7

9

7

30

3

33

2

5

7

4

6

7

16

21

19

18

3

23

14

4

10

20

3

15

17

5

9

26

33

31

22

25

24

23

21

20

25

22

24

23

19

14

16

15

18

16

14

15

15

14

15

12

10

11

13

5

6

6

6

6

5

5

SE

EE

FI

FR

NL

AT

LT

DK

LV

PL

PT

SI

CY

ES

BE

EU27 EL

IE

MT

BG

LU

DE

HU

IT

RO

HR

CZ

SK

(%) Base: n= 25 793 – All respondents

20 

 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Across all Member States, a small proportion of 
respondents  report  that  someone  else  in  their 
household ﬁles their tax returns. This practice is 
least  common  in  Estonia,  Finland  and  Sweden 
(all  2%)  and  most  prevalent  in  Luxembourg 
(11%).  

The largest shares of respondents reporting they 
use  a  professional  to  ﬁle  their  tax  returns  are 
found in Italy (24%), Greece (20%) and Slovakia 
(17%). In contrast, 1% of respondents in France, 
Finland, Sweden, Slovenia and Estonia share this 
experience.  

At least three in ten indicate they do not need to 
ﬁle  a  tax  return  in  Croatia  (33%)  and  Romania 
(30%), while this view is least common in Greece 
and Sweden (1% in both cases). 

Socio-demographic considerations 

The  survey  data  reveal  a  consistent  pattern 
regarding the perceived ease of completing tax 
returns:  across  most  demographics,  more 
respondents  ﬁnd  the  process  easy  rather  than 
diﬃcult.  However,  there  is  a  notable  exception 
among  those  who  rate  their  understanding  of 
their  country's  tax  system  as  bad.  Within  this 

group,  a  larger  proportion  ﬁnds  completing  tax 
returns diﬃcult (32%) compared to easy (27%).  

Furthermore,  the  perceived  ease  of  completing 
tax  returns  varies  to  some  extent  by  age. 
Respondents aged 55 and over (53%) are more 
likely to ﬁnd it easy to complete their tax returns 
than all other age groups (31%-49%).  

Some  variation  is  also  observed  by  level  of 
education. Those who completed their education 
aged 20 or older (56%) are more likely to ﬁnd it 
easy  to  complete  their  tax  returns  than  those 
who completed their education at younger ages 
(40%-46%) and those still studying (31%). 

Relating  to  occupation,  employed  respondents 
(54%) are more likely than all other occupation 
types  (44%-47%)  to  ﬁnd  it  easy  to  complete 
their tax returns.  

Respondents living in large towns or cities (53%) 
are  more  likely  than  those  living  in  rural  areas 
(48%)  or  in  small  to  medium-sized  cities  or 
towns (46%) to ﬁnd it easy to complete their tax 
returns.  

21 

 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

2.2.  Most 

complicated 

taxes 

to 

calculate and pay 

Those  who  reported  ﬁnding  it  “very”  or  “fairly 
diﬃcult” to complete their tax returns were asked 
which taxes they found the most complicated to 
calculate and pay.  

Just over one in ﬁve of these respondents (22%) 
mention  taxes  on  investment  income  and 
about one in six (16%) point to taxes on wages. 

Fewer  than  one  in  ten  indicate  any  other  tax: 
taxes on inheritance (9%), taxes on housing 
(9%), taxes on businesses (7%), value-added 
tax  (VAT)  (6%),  environmental  taxes  (4%), 
taxes  on  transportation  (3%)  and taxes  on 
tobacco and alcohol (2%). 

Notably, one in ﬁve (20%) report that they do not 
know  which  tax  is  the  most  complicated  to 
calculate and pay.

Q5 In your experience, which tax is the most complicated to calculate and pay?

[SINGLE RESPONSE]

Taxes on investment income (including regular earnings, such
as interest or rent, and proﬁts from selling investments)

22%

Taxes on wages

16%

Taxes on inheritance

Taxes on housing

Taxes on businesses

Value-added tax (VAT)

Environmental taxes (green taxes)

Taxes on transportation

Taxes on tobacco and alcohol

Other

9%

9%

7%

6%

4%

3%

2%

2%

Don’t know

20%

(EU27, %) Base: n=5 814 – Respondents who ﬁnd it diﬃcult to complete their tax return

22 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Individual country results 

The  largest  shares  reporting  that  taxes  on 
investment income are the most diﬃcult ones to 
calculate  and  pay  can  be  found  in  Romania 
(41%), Estonia (33%) and Sweden (31%). 

Taxes on wages are considered most diﬃcult by 
three  in  ten  respondents  (30%)  in  Ireland  and 
about  one  in  four  in  Cyprus,  the  Netherlands 
(both 24%), Malta and Czechia (both 23%).  

In  all  countries,  fewer  than  one  in  ﬁve  indicate 
any  other  type  of  tax  as  the  most  diﬃcult  to 
calculate and pay.  

The results of this question are not discussed in 
more detail due to the smaller sample size. 

Socio-demographic considerations 

Among those who ﬁnd it “very” or “fairly diﬃcult” 
to complete their tax returns, the prevailing view, 
regardless  of  the  socio-demographic  group,  is 

that the most diﬃcult taxes to calculate and pay 
are  taxes  on  investment  income  (including 
regular  earnings,  such  as  interest  or  rent,  and 
proﬁts from selling investments). 

However,  variation  can  be  observed  by  age. 
Respondents aged 25-39 (21%) are more likely 
than any other age group (14%-15%) to mention 
that  they  ﬁnd  taxes  on  wages  as  the  most 
complicated  to  calculate  and  pay.  In  contrast, 
those  aged  55  and  over  (24%)  are  more  likely 
than  younger  respondents  aged  15-24  (18%) 
and  25-39  (13%)  to  report  they  do  not  know 
which  tax  is  the  most  complicated  to  calculate 
and pay.  

In terms of occupation, as can be expected, those 
who are not working (24%) are more likely than 
all  other  occupation  groups  (13%-18%)  to  not 
know  which  taxes  are  the  most  complicated to 
calculate and pay.  

23 

 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

2.3.  Adequacy of support for tax ﬁling 

Individual country results 

When  asked  about  the  adequacy  of  support 
received  in  their  countries  for  ﬁling  tax 
returns,  respondents  are  almost  equally  split 
between those ﬁnding this adequate (46%, with 
10%  ﬁnding  it  “fully  adequate”  and  36% 
“mostly  adequate”)  and  those  considering  it 
(41%,  with  29%  ﬁnding 
inadequate 
it 
“somewhat 
inadequate”  and  12%  “very 
inadequate”). Just over one in ten (13%) do not 
know as they do not have any experience with 
ﬁling tax returns.  

The  country  analysis  highlights  that,  in  ten 
Member States, the support received for tax ﬁling 
is  considered  adequate  by  over  half  of 
respondents. At the higher end of the scale, over 
six in ten respondents share this view in Sweden 
(67%), Malta (65%) and Estonia (62%). 

In  contrast,  over  half  of  respondents  in  four 
Member  States  ﬁnd  the  support  received  for 
ﬁling  their  tax  returns  in  their  country  to  be 
inadequate:  Portugal  (65%),  Cyprus 
(60%), 
Croatia (58%) and Germany (54%). 

Q6

To what extent do you think taxpayers in (YOUR COUNTRY) receive adequate support for ﬁling their tax
returns?

Fully adequate

Mostly adequate

Somewhat inadequate

Very inadequate

Don’t know - I don't have experience with this

13

11

22

15

5

15

11

15

4

16

5

19

40

53

4

12

41

7

20

43

27

21

15

12

15

25

8

27

7

24

8

23

9

9

29

11

13

14

13

20

14

13

18

30

9

19

19

18

17

10

14

8

10

19

12

25

12

10

12

27

29

29

13

11

7

27

31

31

12

22

13

35

6

20

10

13

12

10

18

17

22

30

23

30

28

31

35

36

33

38

35

35

43

43

42

39

40

41

41

38

36

36

32

35

37

31

39

35

30

30

31

29

29

29

20

17

12

11

12

15

13

11

7

9

10

10

14

10

7

13

4

6

10

9

7

7

7

3

5

6

SE

MT

EE

FI

EL

LT

NL

PL

AT

ES

BG

FR

EU27 DK

HU

BE

CZ

RO

IT

LU

LV

SI

SK

DE

IE

CY

PT

HR

(%) Base: n= 25 793 – All respondents

24 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Men (48%) are more likely than women (43%) to 
ﬁnd  the  support  received  for  tax  ﬁling  in  their 
country adequate.  

In terms of age diﬀerences, respondents aged 55 
and over (51%) are more likely than younger age 
groups (35%-44%) to ﬁnd this support adequate.  

Some  variation  is  also  observed  by  level  of 
education. Those who completed their education 
aged  20  or  older  (49%)  are  more  likely  than 

those  still  studying  (36%)  to  ﬁnd  this  support 
adequate.  

As can be expected, the perceived adequacy of 
support for tax ﬁling is also related to the self-
rated  understanding  of  the  tax  system.  Those 
rating their understanding of their country’s tax 
system as good (58%) are more likely than those 
rating it as average (44%) or bad (29%) to ﬁnd 
support for tax ﬁling in their countries adequate.  

25 

 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

2.4.  Measures  to  improve  the  tax 

ﬁling process 

Respondents  were  asked  to  identify  which 
measures  would  be  most  useful  to  help 
taxpayers  ﬁle  their  tax  returns.  They  were 
presented  with  seven  measures.  Respondents 
were  ﬁrst  asked  to  identify  the  measure  they 
think  would  be  most  useful,  followed  by  a 
question whether any other measures would be 
useful.  The  analysis  presented  in  this  section 
focuses on all responses combined.   

Reforming tax law to make it easier is the 
most-cited  measure,  with  about  four  in  ten 
(39%) respondents identifying this as one of the 

most  useful  measures  to  help  people  ﬁle  their 
tax  returns.  This 
is  followed  by  clearer 
instructions, selected by 36% of respondents. 
More  support  with  ﬁling  tax  returns  and 
availability of pre-ﬁlled tax returns are both 
considered by a third of respondents (both 33%) 
as  useful  measures  to  improve  the  tax  ﬁling 
process.  Less  frequent  changes  in  rules  is 
mentioned  by  about  three 
(31%) 
respondents.  

in  ten 

Fully  digital  tax  ﬁling  systems  (23%)  and 
mobile  apps  for  tax  ﬁling  and  tracking 
refunds  (22%)  are  each  mentioned  by  fewer 
than one in four respondents. 

Q7a/b In your opinion, which measure would be most useful to help people ﬁle

their tax return?
From the same list, are there any other measures that would be useful to
help people ﬁle their tax return?

First response

Reforming tax law to make it simpler

Availability of pre-ﬁlled tax returns

Clearer instructions

Less frequent changes in rules

More support with ﬁling your tax return

Fully digital tax ﬁling system

Mobile app for tax ﬁling and tracking refunds

Other

None of these

Don’t know

18%

14%

14%

13%

13%

10%

9%

1%

2%

6%

(EU27, %) Base: n= 25 793 – All respondents

All responses
combined

39%

33%

36%

31%

33%

23%

22%

2%

2%

6%

26 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Individual country results 

The  highest  shares  of  respondents  pointing  to 
reforms of tax law as a useful measure to help 
people  ﬁle  their  tax  returns  can  be  found  in 
Germany  (53%),  Poland  (44%)  and  Greece 
(43%). In contrast, this opinion is shared by one 
in ﬁve respondents (20%) in Estonia.  

Clearer instructions are considered most useful 
by  a  proportion  of  respondents  ranging  from 
27% in Greece and Lithuania to 44% in Ireland 
and Spain, and 46% in Portugal and Finland.  

More  than  four  in  ten  respondents  in  Spain 
(45%), Cyprus, Ireland and Portugal (42% in all 
three cases) believe that more support with ﬁling 
their  tax  returns  would  be  useful.  In  contrast, 
14%  of  respondents  in  Estonia  point  to  this 
measure.  

One in two (50%) respondents in Lithuania point 
to  the  availability  of  pre-ﬁlled  tax  returns  as  a 
useful measure to improve the tax ﬁling process. 
The lowest proportions indicating this as a useful 
measure can be found in Denmark (21%).  

Less frequent changes in rules are mentioned by 
a  proportion  ranging  from  13%  in  Sweden  to 
42% in Estonia. 

The  highest  proportions  of 
respondents 
considering a fully digital tax ﬁling system as a 
useful measure to improve the tax ﬁling process 
are observed in Croatia (38%) and Malta (35%), 
while the lowest one is seen in France (15%).  

About  four  in  ten  (39%)  respondents  in  Malta 
consider a mobile app for tax ﬁling and tracking 
refunds  useful  for  improving  the  tax  ﬁling 
process, while about one in seven (15%) mention 
this measure in France. 

27 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q7a/b  In your opinion, which measure would be most useful to help people ﬁle their tax return? From 
the same list, are there any other measures that would be useful to help people ﬁle their tax 
return? [MULTIPLE ANSWERS] 

e
k
a
m
o
t

w
a

l

x
a
t

i

g
n
m
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f
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R

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e
p
m
i
s

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i

39 

37 

34 

32 

37 

53 

20 

28 

43 

32 

38 

28 

38 

40 

34 

23 

27 

35 

30 

37 

33 

44 

32 

32 

24 

35 

34 

24 

EU27 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

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x
a
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33 

39 

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41 

21 

32 

46 

28 

36 

26 

37 

33 

36 

33 

29 

50 

41 

36 

29 

34 

35 

28 

37 

23 

36 

35 

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25 

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31 

37 

22 

32 

24 

33 

42 

16 

35 

25 

33 

23 

35 

20 

28 

28 

18 

34 

14 

32 

32 

37 

33 

22 

38 

38 

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13 

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33 

33 

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22 

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14 

42 

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45 

30 

33 

40 

42 

24 

27 

36 

23 

41 

32 

34 

22 

42 

26 

23 

20 

30 

31 

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n

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23 

18 

28 

32 

25 

25 

23 

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35 

21 

15 

38 

24 

26 

23 

20 

27 

25 

35 

17 

17 

23 

18 

29 

25 

28 

22 

21 

22 

18 

33 

23 

17 

20 

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34 

32 

27 

15 

35 

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32 

23 

30 

27 

26 

39 

18 

21 

25 

17 

30 

25 

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23 

s
n
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l

36 

34 

39 

30 

34 

28 

28 

44 

27 

44 

40 

40 

38 

35 

35 

27 

41 

33 

36 

34 

34 

36 

46 

37 

33 

31 

46 

37 

r
e
h
t
O

2 

2 

2 

1 

2 

2 

1 

1 

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1 

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2 

1 

2 

3 

1 

2 

1 

2 

1 

2 

2 

e
s
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h
t

f
o

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n
o
N

2 

2 

1 

1 

2 

1 

3 

2 

0 

1 

3 

0 

1 

1 

2 

1 

2 

1 

1 

2 

3 

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1 

6 

w
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n
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6 

5 

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8 

14 

5 

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2 

5 

5 

4 

4 

4 

7 

6 

4 

8 

3 

7 

6 

5 

3 

12 

7 

7 

7 

13 

Note: The higher the share of respondents selecting a response, the darker green the cell. The highest-ranking response for 
each country is shown in dark green and white font. 
(%) Base: n= 25 793 – All respondents 

28 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Men are more likely than women to consider tax 
law reforms (43% vs 36%) and fully digital tax 
ﬁling systems (26% vs 19%) as useful measures 
to improve the tax ﬁling process. In turn, women 
are  more  likely  than  men  to  consider  more 
support  with  ﬁling  their  tax  returns  (35%  vs 
30%) a useful measure.  

Some  variation  is  also  observed  by  age.  Older 
respondents  aged  55  and  over  are  more  likely 
than  younger  age  groups  to  consider  the 
following  measures  useful  to  improve  the  tax 
ﬁling process: tax law reforms, availability of pre-
ﬁlled  tax  returns  and  less  frequent  changes  in 
rules. In contrast, younger respondents aged 15-
24 and 25-39 are more likely than those aged 
55 and over to point to clearer instructions, fully 
digital tax ﬁling systems and mobile apps for tax 
ﬁling and tracking refunds as useful measures.  

to  education, 

respondents  who 
Relating 
completed  their  education  aged  20  and  over 
(42%)  are  more  likely  than  all  other  groups 
(28%-39%)  to  consider  tax  law  reforms  as  a 

useful measure to improve the tax ﬁling process. 
Those  who  are  still  studying  (35%)  are  more 
likely than those who completed their education 
(17%-21%) to consider mobile apps for tax ﬁling 
and tracking refunds, as well as fully digital tax 
ﬁling  systems  (28%  vs  21%-23%),  as  useful 
measures.  

In  connection  with  occupation,  self-employed 
respondents (47%) are more likely than all other 
occupation  groups  (31%-39%)  to  consider  tax 
law  reforms  a  useful  measure;  they  (35%)  are 
also  more  likely  than  employees  (30%)  and 
manual workers (27%) to consider less frequent 
changes in rules as useful. 

Preferred  measures  to  improve  the  tax  ﬁling 
process  are  also  somewhat  related  to  income. 
Respondents in the highest income quintile (i.e. 
top 20% earners) are more likely than those in 
all other income quintiles to point to fully digital 
tax  ﬁling  systems  (28%  vs  21%-24%)  and 
mobile  apps  for  tax  ﬁling  and  tracking  refunds 
(26% vs 19%-22%) as useful measures.  

29 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

3.  Attitudes towards speciﬁc tax policies

the  wealthiest 

This  section  discusses  public  opinions  on 
taxing 
large 
corporations,  as  well  as  environmental  and 
air  travel  taxes,  including  support  for,  and 
preferred targets of, such taxes. 

and 

3.1.  Wealth 

taxation 

for 

the 

wealthiest individuals 

Nearly two thirds (65%) of respondents support 
the introduction of a tax for the wealthiest 
individuals (top 0.001%) to ensure they pay 
a minimum level of taxes. 

About a quarter (24%) do not support taxing 
the  wealthiest,  as 
it  has  too  many 
drawbacks  (e.g.  in  terms  of  competitiveness, 
investment, capital ﬂight). 

About one in ten (11%) do not know. 

Individual country results 

Over half of respondents in almost all Member 
States (24 out of 27) support the introduction of 
a tax for the wealthiest individuals, with support 
peaking in Hungary (78%), Croatia and Bulgaria 
(both  71%),  Greece  and  Italy  (both  70%).  In 
contrast,  between 
ten 
respondents support the introduction of this tax 
in  Czechia  (45%),  Denmark  (46%)  and  Poland 
(49%).  

four  and  ﬁve 

in 

In  Denmark  (35%)  and  Poland  (33%),  about  a 
third  of  respondents  do  not  support  taxing  the 
wealthiest, as it has too many drawbacks.  

The proportion of “don’t knows” is about one in 
four in Czechia (25%) and approaches one in ﬁve 
in  Latvia  (19%),  Denmark  (19%)  and  Poland 
(18%). 

Q8

Some argue the wealthiest individuals (i.e. the top 0.001%) should pay a minimum level of tax based on a
percentage of their total wealth, not just their income. Others argue this could harm the economy by
discouraging investment or causing wealthy people to leave the country.
What is your opinion on a minimum level of tax based on wealth applied to the wealthiest individuals (top
0.001%) in (YOUR COUNTRY)?

I support the introduction of a tax for the wealthiest individuals (top 0.001%) to ensure that they pay a minimum level
I don’t support taxing the wealthiest, as it has too many drawbacks (e.g. in terms of competitiveness, investment, capital ﬂ ight)
Don't know

10

9

13

5

10

9

9

10

11

10

14

10

11

12

10

10

11

12

13

14

11

19

13

17

17

18

19

25

12

20

16

25

78

20

22

22

21

20

22

23

22

21

25

25

24

18

24

23

23

27

31

21

27

28

33

35

30

71

71

70

70

69

69

69

69

68

68

67

67

67

65

65

65

64

64

63

62

60

56

56

55

49

46

45

HU

BG

HR

EL

IT

DE

ES

AT

BE

CY

LT

MT

IE

SI

FR

FI

EU27 LU

NL

RO

PT

LV

SE

SK

EE

PL

DK

CZ

(%) Base: n= 25 793 – All respondents

30 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Over  half  of  respondents  across  all  socio-
demographic groups support the introduction of 
a tax for the wealthiest individuals (top 0.001%) 
to  ensure  they  pay  a  minimum  level  of  taxes. 
Despite  this  general  consensus,  the  degree  of 
support  varies  to  some  extent  across  socio-
demographic segments. 

Men (27%) are more likely than women (21%) to 
mention  that  they  do  not  support  taxing  the 
wealthiest, as it has too many drawbacks.  

The results by age groups show that respondents 
aged  40-54  and  55  and  over  (both  67%)  are 
more likely than younger groups (58%-63%) to 
support  the  introduction  of  a  tax  for  the 
wealthiest individuals (top 0.001%). In contrast, 
younger respondents aged 15-24 (30%) and 25-
39  (28%)  are  more  likely  than  older  groups 
(21%) to not support taxing the wealthiest, as it 
has too many drawbacks.  

In  connection  with  education,  respondents  who 
are  still  studying  (29%)  are  more  likely  than 
those  who  have  already  completed 
their 
education (21%-25%) to not support taxing the 
wealthiest.  

to 

Relating 
self-employed 
occupation, 
respondents (34%) are more likely than all other 
occupation  categories  (20%-26%)  to  indicate 
they do not support taxing the wealthiest. In turn, 
those who are not working (67%) and employed 
respondents  (65%)  are  more  likely  than  self-
employed  respondents  (59%)  to  mention  they 
support  the  introduction  of  a  tax  for  the 
wealthiest individuals.  

Respondents in the highest income quintile (i.e. 
top  20%  earners)  are  more  likely  (29%)  than 
those  in  other  income  quintiles  (20%-23%)  to 
mention  they  do  not  support  taxing  the 
wealthiest, as it has too many drawbacks.

31 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

3.2.  Minimum  tax  for  multinational 

companies 

Respondents  were  presented  with  information 
that  “some  argue  that  very  large  multinational 
companies do not pay enough taxes, as they use 
advantageous tax rules in diﬀerent countries to 
reduce  the  amount  of  taxes  they  need  to  pay. 
However, others fear that increasing taxation on 
these companies could lead to them moving their 
operations abroad, harming the economy.” 

Asked about their agreement with the statement 
that  large  multinational  companies  should 
be  required  to  pay  a  minimum  amount  of 
tax  in  each  country  where  they  operate, 
80%  of  respondents  agree  with  this  (44% 
“strongly  agree”  and  36%  “somewhat  agree”). 

About  one  in  ten  (11%)  disagree  that  large 
multinational  companies  should  be  required  to 
pay a minimum amount of tax in each country 
where they operate (2% “strongly disagree” and 
9% “somewhat disagree”).  

Individual country results 

that 

Majorities  in  all  Member  States  “somewhat”  or 
“strongly  agree” 
large  multinational 
companies should be required to pay a minimum 
amount  of  tax  in  each  country  where  they 
operate.  Notably,  over  half  of  respondents  in 
Austria  (54%)  and  Croatia  (51%)  “strongly 
agree” with this view.  

Disagreement  with  this  view  is  highest  in 
Hungary (23%) and Slovenia (21%), and lowest 
in Austria (7%) and France (8%).  

Q9

Some argue that very large multinational companies do not pay enough taxes, as they use advantageous
tax rules in diﬀerent countries to reduce the amount of taxes they need to pay. However, others fear that
increasing taxation on these companies could lead to them moving their operations abroad, harming the
economy.
To what extent do you agree that large multinational companies should be required to pay a minimum
amount of tax in each country where they operate?

Strongly agree

Somewhat agree

Somewhat disagree

Strongly disagree

Don’t know

3

2

8

5

3

6

7

1

6

44

39

32

8

1

7

5

3

9

6

2

9

8

1

8

9

1

8

6

3

9

7

4

8

9

2

9

9

3

9

8

4

9

8

2

8

3

11

10

10

4

8

8

4

11

13

12

10

13

11

2

8

3

9

6

8

3

9

5

9

9

5

11

14

3

9

6

7

14

38

42

39

44

34

31

41

36

36

33

37

49

41

44

35

44

32

36

40

34

38

33

35

43

12

14

10

2

13

5

9

8

15

37

47

43

54

46

44

41

39

51

48

44

43

46

42

40

37

33

30

42

44

32

39

35

41

36

40

38

29

30

EL

BG

AT

FR

MT

PT

FI

DE

HR

LU EU27 BE

ES

IT

CY

SE

IE

PL

LT

RO

DK

EE

NL

CZ

SI

SK

LV

HU

(%) Base: n= 25 793 – All respondents

32 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Majorities  across  all  socio-demographic  groups 
agree that large multinational companies should 
be required to pay a minimum amount of tax in 
each country where they operate.  However, the 
intensity of this agreement varies slightly among 
diﬀerent socio-demographic categories. 

Men  (83%)  are  somewhat  more  likely  than 
women (77%) to agree with the view that large 
multinational  companies  should  be  required  to 
pay a minimum amount of tax in each country 
where they operate. 

Older respondents aged 55 and over (84%) are 
more likely than younger age groups (70%-80%) 
to  agree  that  large  multinational  companies 

should be required to pay a minimum amount of 
tax in each country where they operate. 

Some  variation  is  also  observed  by  level  of 
education. Those who completed their education 
aged  20  or  older  (83%)  are  more  likely  than 
those who completed their education at younger 
ages (77%-80%) or those who are still studying 
(72%) to agree with this view.  

occupation, 

Regarding 
self-employed 
respondents,  employees  and  those  not  working 
(all  80%-81%)  are  more  likely  than  manual 
workers (74%) to agree that large multinational 
companies should be required to pay a minimum 
amount  of  tax  in  each  country  where  they 
operate. 

33 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

3.3.  Support for environmental taxes 

Individual country results 

Respondents were also asked about their opinion 
on using  taxes  to  discourage the  usage or 
consumption  of  environmentally  harmful 
goods  (e.g.  plastic  bottles)  and  polluting 
energy sources. 

taxes  to  discourage 

About  six  in  ten  (59%)  respondents  support 
using 
the  usage  or 
consumption of environmentally harmful goods 
and  polluting  energy  sources.  In  contrast,  over 
one in four (27%)  do  not  support  such taxes. 
About one in seven (14%) do not know whether 
they support this or not.  

Over half of respondents in 22 of the 27 Member 
States  support  the  idea  of  using  taxes  to 
discourage 
the  usage  or  consumption  of 
environmentally  harmful  goods  and  polluting 
energy  sources.  Support  is  highest  in  Portugal 
(72%), Malta and Bulgaria (both 71%), Romania 
(70%) and Italy (68%). 

the 

contrast, 

share  not 

In 
supporting 
environmental taxes is highest in Estonia (38%), 
Germany and Cyprus (both 35%), Austria (34%), 
Luxembourg, the Netherlands and Czechia (33% 
in all three cases).  

Notably,  about  a  third  of  respondents 
in 
Denmark  (34%)  do  not  know  whether  they 
support this or not. 

Q10

What is your opinion on using taxes to discourage the usage or consumption of environmentally harmful
goods (e.g. plastic bottles) and polluting energy sources?

Support

Do not support

Don't know

10

10

5

9

14

11

6

13

12

12

13

12

19

14

14

17

8

15

11

16

12

17

15

15

21

18

14

34

18

19

24

21

29

23

18

22

25

26

25

26

26

27

25

21

35

33

28

33

28

29

34

35

38

33

29

72

71

71

70

68

66

65

65

63

62

62

62

60

60

59

58

57

57

56

56

55

54

19

51

50

50

49

48

47

PT

BG

MT

RO

IT

SI

EL

FI

ES

IE

FR

HR

SK

SE

EU27

LT

CY

HU

LU

PL

NL

BE

AT

DE

LV

CZ

EE

DK

(%) Base: n= 25 793 – All respondents

34 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Across all socio-demographic groups, there is a 
majority  support  for  using  taxes  to  discourage 
the  usage  or  consumption  of  environmentally 
harmful goods (e.g. plastic bottles) and polluting 
energy sources, albeit with some variation in the 
level of endorsement.  

Men  (29%)  are  somewhat  more  likely  than 
women  (24%)  to  not  support  using  taxes  to 
the  usage  or  consumption  of 
discourage 
environmentally  harmful  goods  (e.g.  plastic 
bottles)  and  polluting  energy  sources.  Women 
are more likely not to know whether they support 
this or not (17% vs 11%). 

Support for environmental taxes is higher among 
respondents  who  completed  their  education 
aged 20 or older (63%) and those still studying 

(67%)  compared  to  those  who  completed  their 
education at younger ages (55%-56%). 

Self-employed  respondents  (64%)  are  slightly 
more likely than other occupation groups (58%-
60%) to support environmental taxes.  

Respondents living in larger towns or cities (62%) 
are also slightly more likely than those living in 
rural  areas  (57%)  to  support  environmental 
taxes.  

Support for environmental taxes is also related 
to  income.  Respondents  in  the  highest  income 
quintile  (i.e.  top  20%  earners)  are  more  likely 
(66%)  than  those  in  lower  income  quintiles 
(55%-62%) to support using taxes to discourage 
the  usage  or  consumption  of  environmentally 
harmful goods and polluting energy sources. 

35 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Preferred 
taxation 

targets 

for 

environmental 

Those  respondents  who  indicated  support  for 
environmental taxes were then asked about the 
types  of  environmentally  harmful  goods 
that, in their opinion, should be taxed more.  

More than half of these respondents (55%) think 
that  non-recyclable  or  hard-to-recycle 
products  should  be  taxed  more.  Somewhat 

smaller  shares  mention  plastics  (52%)  and 
greenhouse gas emissions (50%).  

More than four in ten (43%) of those supporting 
environmental  taxes  think  that  single-use 
products,  such  as  straws,  cutlery  and 
packaging, should be taxed more and about one 
in  three  (32%)  mention  more  taxes  for  fossil 
fuels, such as gas, oil or coal. 

Q11

Which environmentally harmful goods do you think should be taxed
more? [MULTIPLE ANSWERS]

Non-recyclable or hard-to-recycle products

55%

Plastics

52%

Greenhouse gas emissions (e.g. industrial pollution,
transportation emissions)

Single-use products (e.g. straws, cutlery, packaging)

Fossil fuels (e.g. gas, oil, coal)

Other

Don’t know

50%

43%

32%

2%

3%

(EU27, %) Base: n=15 312 – Respondents who support using taxes to discourage the usage or consumption of
environmentally harmful goods (e.g. plastic bottles) and polluting energy sources

36 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Individual country results 

In  all  but  two  Member  States  (Greece  and 
those  supporting 
Cyprus),  over  half  of 
environmental taxes think that non-recyclable or 
hard-to-recycle products should be taxed more. 
The highest proportions supporting this view can 
be  found  in  Luxembourg  (65%)  and  Estonia 
(64%), while support is lowest in Greece (49%) 
and Cyprus (44%).  

In eight Member States, over half of respondents 
supporting  environmental  taxes  prefer  taxing 
plastics: Spain (58%), Germany and France (57% 
in both cases), Bulgaria (55%), Portugal (54%), 
Luxembourg  (53%),  Poland  and  Italy  (51%  in 
both cases). In contrast, about one in four (26%) 
in Cyprus support taxing plastics.  

Majorities in ten Member States support the view 
that  greenhouse  gas  emissions  (e.g.  industrial 

pollution, transportation) should be taxed more: 
Cyprus  (60%),  Spain  (58%),  the  Netherlands 
(57%),  Portugal  (55%),  Sweden  (54%),  France 
and Hungary (both 53%), Greece (52%), Italy and 
Romania 
taxing 
greenhouse  gas  emissions  is  lowest  in  Latvia 
(27%) and Estonia (28%).  

(both  51%).  Support  for 

Over half of respondents in Luxembourg (59%), 
Germany  (56%)  and  Malta  (54%)  support  the 
idea  of  taxing  more  single-use  products.  In 
Cyprus, in contrast, one in ﬁve (20%) support this 
view.  

While support for taxing more fossil fuels does 
not reach a majority in any Member State, it is 
highest  in  Sweden  (43%),  Spain,  Denmark  and 
Finland (39% in all three countries). 

37 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q11  Which environmentally harmful goods do you think should be taxed more? [MULTIPLE ANSWERS] 

-
d
r
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h

r
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44 

63 

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52 

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61 

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59 

EU27 

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BG 

CZ 

DK 

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52 

46 

55 

41 

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57 

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50 

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44 

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43 

47 

51 

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50 

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Note: The higher the share of respondents selecting a response, the darker green the cell. The highest-ranking response for 
each country is shown in dark green and white font. 
(%) Base: n=15 312 – Respondents who support using taxes to discourage the usage or consumption of environmentally 
harmful goods (e.g. plastic bottles) and polluting energy sources 

38 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

targets 

in  preferred 

Some  variation 
for 
environmental taxation is observed by age. Older 
respondents  aged  55  and  over  are  more  likely 
than  younger  groups  to  support  the  view  that 
more taxes should be imposed on non-recyclable 
or hard-to-recycle  products  (62% vs  44%-56% 
of other age groups) and plastics (59% vs 41%-
51%).  They  are  also  more 
than 
respondents  aged  15-24  (45%  vs  39%)  to 
support the view that single-use products should 
be  taxed more.  In  contrast,  those  aged  55  and 
over  are  less  likely  than  younger  groups  to 
support more taxes on fossil fuels (28% vs 34%-
37% of other age groups).  

likely 

Respondents  who  completed  their  education 
aged  20  and  over  are  more  likely  to  support 
taxing  most  types  of  environmentally  harmful 

goods. For example, 47% of them support taxing 
more single-use products, compared to 35% of 
those who completed their education aged 15 or 
younger.  

Regarding  occupation,  employees  (46%)  are 
more likely than manual workers (39%) or those 
not working (42%) to support taxing more single-
use  products.  They  are  also  more  likely  (35%) 
than these groups (29%-30%) to support taxing 
more fossil fuels.  

Respondents living in large cities or towns (36%) 
are  more  likely  than  those  living  in  rural  areas 
(28%)  or  in  small  to  medium-sized  cities  or 
towns (31%) to support taxing more fossil fuels. 
They  are  also  more  likely  than  those  living  in 
rural  areas  to  support  taxing  more  greenhouse 
gas emissions (53% vs 45%). 

39 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

3.4.  Taxation of air travel 

Individual country results 

Respondents were also asked about their opinion 
on taxing airline travel at the same rate as 
other modes of transport, considering that 
air  travel  is  currently  taxed  less  than 
travelling by  car  or train  (because of  fuel 
tax exemptions and VAT treatment).  

Just  over  half  (53%)  of  respondents  support 
taxation  of  air  travel,  while  about  three  in  ten 
(31%)  do  not  support  this.  Nearly  one  in  six 
(16%) do not know  whether they support this 
or not.  

In  14  Member  States,  more  than  half  of 
respondents  support  taxation  of  air  travel. 
Support is highest in Germany and Austria (both 
61%), while it is lowest in Cyprus, with just under 
four in ten (37%) respondents being in favour. In 
Cyprus, 44%  of respondents reply that they do 
not support taxation of air travel. Lack of support 
is also high in Estonia (44%) and Malta (43%).  

The  largest  proportions  of  respondents  not 
knowing whether they support this or not can be 
found in Denmark (28%), Lithuania and Poland 
(both 25%). 

Q12

Currently, air travel is taxed less than travelling by car or train (because of fuel tax exemptions and VAT
treatment). What is your opinion on taxing airline travel at the same rate as other modes of transport?

Support

Do not support

Don't know

10

10

10

11

15

17

12

15

17

14

16

16

12

20

18

23

22

18

9

14

25

17

18

23

28

25

17

19

29

29

30

29

26

25

31

28

28

31

30

31

35

27

30

27

28

32

43

39

39

38

28

35

35

32

44

44

61

61

60

60

59

58

57

57

55

55

54

53

53

53

52

50

50

50

48

47

47

44

44

42

40

40

39

37

DE

AT

NL

SI

FI

HU

FR

PT

BE

SE

HR EU27 EL

SK

BG

CZ

IT

RO

MT

LU

PL

IE

ES

LV

DK

LT

EE

CY

(%) Base: n= 25 793 – All respondents

40 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Across all socio-demographic groups, more than 
half of respondents support taxation of air travel. 
However, the degree of support varies to some 
extent  across  diﬀerent  segments  of 
the 
population.  

Men (57%) are more likely than women (50%) to 
support taxation of air travel.  

Some  variation  is  also  observed  by  age.  Older 
respondents aged 55 and over (56%) are more 

likely  than  other  age  groups  (49%-53%)  to 
support  taxation  of  air  travel,  while  younger 
respondents  aged  15-39  (34%-35%)  are  more 
likely than older age groups (27%-31%) to not 
support this.  

Support  for  taxation  of  air  travel  is  also 
somewhat related to income. Respondents in the 
highest income quintile (i.e. top 20% earners) are 
more  likely  (33%)  than  those  in  the  lowest 
income quintile (28%) to not support taxation of 
air travel.  

41 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

4.  EU tax priorities

Respondents were asked which actions, if any, 
they thought that the EU should prioritise 
with  regards  to  taxation.  They  were 
presented with ﬁve actions and they could select 
multiple responses. 

(54%)  of 

respondents 

Over  half 
identify 
combatting tax avoidance and evasion as a 
priority action for the EU with regards to taxation. 
All other measures are selected by less than half 
as many respondents.  

in 

four 

(25%) 

identify 
respondents 
One 
preventing  double  taxes  between  EU 
countries (25%); a similar share (23%) refer to 
solving  tax  disagreements  among  EU 
countries as an EU tax priority.  

About one in ﬁve (19%) respondents point to the 
use  of  taxation  measures  to  support  a 
green  economy  and  about  one  in  six  (16%) 
identify the facilitation of the digitalisation 
of tax and customs administrations as an EU 
tax priority. 

Q13 Which actions, if any, should the EU prioritise with regards to taxation?

[MULTIPLE ANSWERS]

Combatting tax avoidance and evasion

Preventing double taxes between EU countries

Solving tax disagreements among EU countries

Use of taxation measures to support a green economy

Facilitate the digitalisation of tax and customs administrations

Other

None of the above

Don’t know

54%

25%

23%

19%

16%

2%

2%

9%

(EU27, %) Base: n= 25 793 – All respondents

42 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Individual country results 

In  all  EU27  Member  States,  but  Estonia, 
combatting tax avoidance and evasion appears 
as the top priority action for the EU with regards 
to taxation. Mention of this as an EU tax priority 
is highest in France (65%) and Cyprus (64%), and 
lowest in Estonia (36%), Romania (40%), Ireland, 
Latvia,  Poland  and  Slovakia  (43%  in  all  four 
countries).  

In Estonia, preventing double taxes between EU 
countries  is  the  top-ranking  EU  tax  priority 
(selected  by  40%  of  respondents).  Preventing 
double taxes between EU countries as an EU tax 
priority  is  highest  in  Croatia  (45%),  Estonia 
(40%) and Poland (39%), and lowest in France, 
Lithuania (both 16%), Italy (17%) and Denmark 
(23%). 

Mention of solving tax disagreements among EU 
countries as an EU tax priority is highest in Spain, 
Greece (both 30%) and France (29%), and lowest 
in Czechia (12%) and Slovenia (13%).  

The  proportion  of  respondents  identifying  the 
use  of  taxation  measures  to  support  a  green 
economy as an EU tax priority ranges from three 
in ten in Malta (30%) to fewer than one in ten in 
Czechia (7%), Estonia (8%) and Latvia (9%).  

Facilitating the digitalisation of tax and customs 
administrations is identiﬁed as a tax priority by 
between  fewer  than  one  in  respondents  in  the 
in  four 
Netherlands 
respondents  in  Romania  (25%)  and  Bulgaria 
(26%).

(8%)  and  about  one 

43 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q13  Which actions, if any, should the EU prioritise with regards to taxation? [MULTIPLE ANSWERS] 

e
c
n
a
d
o
v
a

i

x
a
t

g
n
i
t
t
a
b
m
o
C

n
o
i
s
a
v
e

d
n
a

54 

55 

52 

55 

47 

52 

36 

43 

49 

51 

65 

57 

61 

64 

43 

54 

49 

52 

53 

50 

54 

43 

61 

40 

53 

43 

60 

54 

s
e
x
a
t

l

e
b
u
o
d

g
n
i
t
n
e
v
e
r
P

s
e
i
r
t
n
u
o
c
U
E

n
e
e
w
t
e
b

25 

25 

34 

28 

23 

27 

40 

32 

31 

26 

16 

45 

17 

37 

31 

16 

29 

31 

26 

24 

31 

39 

31 

27 

37 

29 

26 

25 

s
t
n
e
m
e
e
r
g
a
s
i
d

x
a
t

i

g
n
v
l
o
S

s
e
i
r
t
n
u
o
c
U
E

g
n
o
m
a

23 

26 

12 

12 

17 

21 

21 

20 

30 

30 

29 

18 

19 

18 

16 

17 

18 

21 

17 

27 

20 

15 

23 

23 

13 

26 

23 

19 

s
e
r
u
s
a
e
m
n
o
i
t
a
x
a
t

f
o

e
s
U

n
e
e
r
g

a

t
r
o
p
p
u
s

o
t

y
m
o
n
o
c
e

n
o
i
t
a
s
i
l

a
t
i
g
d

i

e
h
t

e
t
a
t
i
l
i
c
a
F

s
m
o
t
s
u
c

d
n
a

x
a
t

f
o

s
n
o
i
t
a
r
t
s
i
n
m
d
a

i

19 

17 

16 

7 

19 

19 

8 

24 

22 

18 

17 

15 

20 

12 

9 

10 

19 

16 

30 

21 

21 

22 

25 

26 

13 

12 

17 

22 

16 

10 

26 

19 

14 

19 

16 

15 

24 

16 

12 

16 

16 

13 

12 

20 

16 

10 

17 

8 

13 

13 

14 

25 

12 

18 

10 

15 

r
e
h
t
O

2 

2 

3 

1 

1 

3 

1 

1 

1 

2 

1 

1 

2 

1 

2 

1 

1 

1 

1 

2 

1 

1 

1 

1 

2 

1 

2 

1 

EU27 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

e
v
o
b
a

e
h
t

f
o

e
n
o
N

2 

2 

2 

2 

4 

2 

4 

2 

1 

2 

2 

1 

2 

1 

4 

2 

3 

1 

0 

3 

3 

2 

1 

2 

2 

2 

1 

3 

w
o
n
k

t
’
n
o
D

9 

9 

6 

12 

16 

8 

10 

9 

3 

8 

9 

5 

8 

5 

12 

12 

10 

12 

4 

10 

8 

10 

5 

8 

7 

9 

10 

10 

Note: The higher the share of respondents selecting a response, the darker green the cell. The highest-ranking response for 
each country is shown in dark green and white font. 
(%) Base: n= 25 793 – All respondents 

44 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Socio-demographic considerations 

Combatting tax avoidance and evasion ranks as 
the top action that the EU should prioritise with 
regards to taxation across all socio-demographic 
groups.  

identifying 

combatting 

Nevertheless,  preferred  EU  actions  on  taxation 
vary to some extent by age. Indeed, the share of 
respondents 
tax 
avoidance  and  evasion  as  a  priority  action 
increase with age – from 41% of those age 15-
24  to  63%  of  those  aged  55  and  over.  In 
contrast,  respondents  aged  15-24  are  more 
likely than those aged 55 and over to point to the 
use  of  taxation  measures  to  support  a  green 
economy  (23%  vs  17%)  and  the  facilitation  of 
the  digitalisation  of 
customs 
administrations  (19%  vs  13%)  as  EU  priority 
actions with regards to taxation.  

tax  and 

Some  variation  is  also  observed  by  level  of 
education.  Respondents  who  completed  their 
education aged 20 and over are more likely than 
those who completed their education aged 15 or 
younger  to  point  to  the  following  as  priority 
actions  for  the  EU  with  regards  to  taxation: 
combatting tax avoidance and evasion (56% vs 
51%) and preventing double taxes between EU 
countries (28% vs 20%). Those who completed 
their education aged 20 and over and those still 

studying  are  more 
likely  than  those  who 
completed their education aged 15 or younger to 
identify as EU tax priorities the use of taxation 
measures to support a green economy (21% and 
22% respectively vs 16%) and the facilitation of 
the  digitalisation  of 
customs 
administrations (16% and 20% vs 13%).  

tax  and 

the 

facilitation  of 

Employees are more likely than manual workers 
and those not working to identify the prevention 
of double taxes between EU countries (27% vs 
23%-24%)  and 
the 
digitalisation of tax and customs administrations 
(18%  vs  13%-14%)  as  EU  tax  priorities.  In 
contrast, those not working are more likely than 
all other occupation groups to point to the ﬁght 
against  tax  avoidance  and  evasion  (58%  vs 
46%-53%).  

When  it  comes  to  income,  respondents  in  the 
highest  income  quintile  (i.e.  top  20%  earners) 
(30%) are more likely than those in the lowest 
income  quintiles  (21%-25%)  to  identify  the 
prevention of double taxes between EU countries 
as an EU tax priority. They are also more likely 
than those from other income quintiles (20% vs 
14%-16%)  to  identify  the  facilitation  of  the 
digitalisation of tax and customs administrations 
as an EU tax priority. 

45 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

5.  Cross-border purchases of tobacco and alcohol

section 

examines 
This 
cross-border 
purchasing  behaviours  for  tobacco  and 
alcohol, including location, methods and volume 
of such purchases.  

5.1.  Tobacco purchases 

Respondents  were  asked  whether  they  had 
purchased  tobacco  products  in  a  country 
other than their own in the past 12 months.  

A large majority (84%) of respondents indicate 
they  did  not,  while  15%  mention  they  did.  Of 
those  who  made  such  purchases,  about  one  in 
ten (11%) report they bought tobacco products 
in  another  EU  country.  Fewer  than  one  in  ten 
(4%) mention they purchased these products in 
a country outside the EU.  

Q14

In the past 12 months, have you purchased tobacco products in
a country other than (YOUR COUNTRY)? [MULTIPLE ANSWERS]

Yes, in another EU country

11%

Yes, in a country outside the EU

4%

No

84%

Don’t know

1%

(EU27, %) Base: n= 25 793 – All respondents

46 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Individual country results 

Socio-demographic considerations 

two 

least 

The  country  analysis  reveals  that,  in  all  EU27 
thirds  of 
Member  States,  at 
respondents  mention  not  having  purchased 
tobacco  products  in  a  country  other  than  their 
own  in  the  past  12  months.  This  proportion  is 
highest  in  Luxembourg  (91%)  and  lowest  in 
Ireland (73%).  

report 

groups 

A  majority  of  respondents  across  all  socio-
not  having 
demographic 
purchased  tobacco  products  in  a  country  other 
than  their  own 
in  the  past  12  months. 
Nevertheless,  the  share  of  those  who  mention 
having  made  such  purchases  varies  to  some 
extent among socio-demographic segments. 

About one in ﬁve respondents in Ireland (21%), 
the Netherlands and Finland  (both 19%) report 
they  have  purchased  tobacco  products 
in 
another  EU  country  in  the  past  12  months.  In 
contrast,  fewer  than  one  in  ten  respondents 
mention  this 
(7%),  Spain, 
in  Luxembourg 
Hungary,  Portugal  (8%  in  all  three  countries), 
Italy,  Austria  and  Poland  (9%  in  all  three 
countries). 

No more than one in ten respondents in any EU 
country  indicate  they  have  purchased  tobacco 
products in a country outside the EU in the past 
12  months.  In  relative  terms, the proportion  of 
respondents mentioning this is highest in Croatia 
(10%) and lowest in Italy, Luxembourg, Hungary, 
the  Netherlands,  Austria,  Portugal  and  Sweden 
(all 3%). 

Men (18%) are more likely than women (11%) to 
mention  they  purchased  tobacco  products  in  a 
country other than their own.  

Some variation in the likelihood to make cross-
border  purchases  of  tobacco  products  is  also 
observed by age. Younger respondents aged 15-
24 (22%) and 25-39 (23%) are more likely than 
older  age  groups  (8%-14%)  to  report  they 
purchased tobacco products across borders.  

occupation, 

self-employed 
Regarding 
(19%)  and 
(19%),  employees 
respondents 
manual  workers  (21%)  are  more  likely  than 
those  who  are  not  working  (9%)  to  note  they 
bought tobacco products in a country other than 
their own.  

When  it  comes  to  income,  respondents  in  the 
highest  income  quintile  (i.e.  top  20%  earners) 
(18%)  are  more  likely  than  those  from  lower 
income  quintiles  (12%-15%)  to  indicate  they 
purchased tobacco products across borders. 

Finally, tax professionals (45%) are signiﬁcantly 
more  likely  than  those  who  are  not  (13%)  to 
mention that they bought tobacco products in a 
country other than their own. 

47 

 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q14 

In the past 12 months, have you purchased tobacco products in a country other than (YOUR 
COUNTRY)? [MULTIPLE ANSWERS] 

Yes, in 
another EU 
country 

Yes, in a 
country 
outside the 
EU 

No 

Don't know 

EU27 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

11 

15 

15 

15 

11 

11 

11 

21 

13 

8 

14 

11 

9 

11 

11 

13 

7 

8 

14 

19 

9 

9 

8 

12 

16 

12 

19 

10 

4 

4 

6 

4 

4 

4 

4 

7 

4 

6 

4 

10 

3 

6 

5 

5 

3 

3 

4 

3 

3 

4 

3 

5 

7 

6 

5 

3 

84 

82 

80 

81 

86 

85 

86 

73 

84 

86 

83 

80 

86 

83 

85 

82 

91 

88 

83 

78 

87 

85 

88 

83 

78 

83 

77 

86 

1 

1 

0 

1 

1 

1 

1 

1 

0 

2 

1 

1 

2 

1 

1 

1 

1 

2 

0 

1 

1 

2 

1 

2 

1 

1 

1 

1 

Note: The higher the share of respondents selecting a response, the darker green/red the cell.  
(%) Base: n= 25 793 – All respondents 

48 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Methods of tobacco purchases 

Those  mentioning  they  purchased  tobacco 
products in a country other than their own 
were  asked  how  they  purchased  these 
products.  

Seven  in  ten  (70%)  of  these  respondents 
mention  having bought  these  tobacco products 
in  person.  About  one  in  six  (16%)  report  that 
someone else purchased these products on 
their behalf.  

Small  shares  indicate  having  done  so  online 
(9%),  over  the  phone  (8%)  or  in  any  other 
way (2%).   

Diﬀerences  across  countries  are  not  discussed 
due to small sample sizes.  

Socio-demographic considerations 

Across  most  socio-demographic  groups,  the 
majority  of  respondents  who  have  purchased 
tobacco product in a country other than their own 
have done so in person. Those aged 55 and over 
(76%) are overall the most likely to report this.  

Purchases  over  the  phone  are  more  frequently 
mentioned by those age 15-39 (10%-11%) and 
those  who  completed  it  aged  15  or  younger 
(21%).

Q15

How did you buy these tobacco products in another country?
[MULTIPLE ANSWERS]

Someone else purchased them on your behalf

16%

In person

70%

Over the phone

8%

Online

9%

Other

2%

Don’t know

2%

(EU27, %) Base: n=4 327 – Respondents who have purchased tobacco products from a retailer in a
country other than (THEIR COUNTRY) in the past 12 months

49 

  
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Share of annual tobacco consumption from 
foreign purchases 

reporting 

they  purchased 

tobacco 
Those 
products in a country other than their own were 
also asked about the share of annual tobacco 
consumption coming from tobacco products 
bought in another country.  

Just over four in ten (42%) of these respondents 
indicate  that  less  than  5%  of  their  annual 
tobacco  consumption  comes  from  tobacco 
products bought in another country. Nearly one 
in four (23%) mention that this applies to 5% to 
19% of their annual tobacco consumption.  

About  one  in  six  (16%)  mention  that  20%  to 
50% of  their annual  tobacco  consumption 
originates from foreign tobacco purchases, while 
a lower proportion (12%) report that more than 
50% of  their annual  tobacco  consumption 
is  from  tobacco  products  bought  in  another 
country.  

Socio-demographic considerations 

Men (25%) are more likely than women (20%) to 
mention that 5% to 19% of their annual tobacco 
consumption comes from foreign purchases.  

The share of tobacco consumption from foreign 
purchases  also  varies  to  an  extent  by  age. 
Respondents aged 55 and over (20%) are more 
likely  than  all  other  age  groups  (8%-10%)  to 
mention  that  more  than  50%  of  their  annual 
tobacco  consumption  comes  from  foreign 
purchases.  In  turn,  younger  respondents  aged 
15-24  and  25-39  are  more  likely  than  those 
aged 55 and over to indicate foreign purchases 
make up for 5% to 19% of their annual tobacco 
consumption  (23%  and  31%  respectively  vs 
14%) or for 20% to 50% of their annual tobacco 
consumption (16% and 21% vs 10%).  

Manual workers (25%) are more likely than other 
occupation  categories  (10%-17%)  to  indicate 
that  20%  to  50%  of  their  annual  tobacco 
consumption originates from foreign purchases. 

Q16 What share of your annual tobacco consumption is from tobacco

products bought in another country?

42%

Less than 5%

23%

5 to 19%

16%

20% to 50%

12%

More than 50%

7%

Don’t know

(EU27, %) Base: n=4 327 – Respondents who have purchased tobacco products from a retailer in a country
other than (THEIR COUNTRY) in the past 12 months

50 

 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

5.2.  Online  alcohol  purchases  from 

foreign retailers 

Respondents were then asked whether they 
had  purchased  alcoholic  beverages  online 
from a retailer in a country other than their 
own in the past 12 months.  

Approaching nine in ten (88%) report that they 
did not purchase alcoholic beverages online from 
a retailer in a country other than their own.  

About  one  in  ten  (11%)  respondents  mention 
that  they  made  online  alcohol  purchases  from 
foreign  retailers,  of  which  9%  in  another  EU 
country and 3% in a country outside the EU. 

Q17

In the past 12 months, have you purchased alcoholic
beverages online from a retailer in a country other than (YOUR
COUNTRY)? [MULTIPLE ANSWERS]

Yes, in another EU country

Yes, in a country outside the EU

9%

3%

No

88%

Don’t know

1%

(EU27, %) Base: n= 25 793 – All respondents

51 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Individual country results 

Socio-demographic considerations 

More  than  three  quarters  of  respondents  in  all 
EU  countries  report  not  having  purchased 
alcoholic  beverages  online  from  a  retailer  in  a 
country  other  than  their  own  in  the  past  12 
months. 
respondents 
mentioning this is highest in Cyprus (94%) and 
lowest in Ireland (78%).  

The  proportion  of 

Fewer  than  one  in  ﬁve  respondents  in  any  EU 
country  mention  having  purchased  alcoholic 
beverages  online  from  foreign  retailers  in  the 
past 12 months. In relative terms, this practice is 
most common in Ireland (21%), the Netherlands 
(17%)  and  Denmark  (16%),  while  it  is  least 
prevalent in Cyprus (4%) and Czechia (6%).  

At least half of respondents across all segments 
of the population mention not having purchased 
alcoholic  beverages  online  from  a  retailer  in  a 
country  other  than  their  own  in  the  past  12 
months. 

In  relative  terms  though,  the  following  socio-
demographic groups are more likely to indicate 
they  have  purchased  alcoholic  beverages  from 
foreign retailers in the past 12 months: 

  Men (15% vs 8% of women)  

  Respondents  aged  15-24  and  25-39  (both 
18% vs 6%-10% in other age groups)  

  Manual  workers 

(17%),  self-employed 
respondents  and  employees  (both  15%  vs 
6% of those not working (6%)  

  Those in the highest income quintile (i.e. top 
20%  earners)  (16%  vs  9%-11%  in  lower 
income quintiles). 

52 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q17 

In  the  past  12  months,  have  you  purchased  alcoholic  beverages  online  from  a  retailer  in  a 
country other than (YOUR COUNTRY)? [MULTIPLE ANSWERS] 

Yes, in 
another EU 
country 

Yes, in a 
country 
outside the 
EU 

No 

Don't know 

EU27 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

9 

12 

11 

5 

14 

10 

11 

15 

11 

8 

9 

6 

9 

3 

8 

13 

8 

7 

11 

16 

10 

7 

8 

10 

9 

8 

14 

12 

3 

2 

4 

2 

3 

2 

2 

7 

4 

3 

2 

2 

3 

1 

2 

2 

1 

1 

2 

2 

2 

3 

2 

3 

4 

3 

2 

3 

88 

86 

85 

93 

83 

88 

87 

78 

86 

88 

90 

91 

87 

94 

90 

84 

90 

91 

87 

82 

88 

89 

90 

86 

88 

88 

84 

85 

1 

1 

0 

1 

1 

1 

1 

1 

0 

2 

1 

1 

2 

1 

1 

1 

1 

2 

0 

1 

1 

2 

1 

2 

1 

1 

1 

1 

Note: The higher the share of respondents selecting a response, the darker green/red the cell.  
(%) Base: n= 25 793 – All respondents 

53 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Share of alcohol consumption from foreign 
purchases 

Diﬀerences  across  countries  are  not  discussed 
due to small sample sizes.  

Respondents  who  mentioned  having  purchased 
alcohol online from foreign retailers were asked 
about  the  share  of  their  annual  alcohol 
alcoholic 
consumption 
beverages purchased abroad.  

coming 

from 

About four in ten (41%) report that less than 5% 
of their annual alcohol consumption comes 
from foreign online purchases; three in ten (30%) 
indicate that between 5% and 19% of their 
annual  alcohol  consumption  comes  from 
foreign online purchases. 

About  one  in  ﬁve  (19%)  respondents  mention 
that between 20% and 50% of their annual 
alcohol  consumption  originates  from  foreign 
online  purchases,  while  fewer  than  one  in  ten 
(6%)  answer  that  more  than  50%  of  their 
annual alcohol consumption does.  

Socio-demographic considerations 

in 

Some  variation 
the  share  of  alcohol 
consumption  from  foreign  online  purchases  is 
observed  by  age.  Respondents  aged  15-24 
(33%), 25-39 (35%) and 40-54 (29%) are more 
likely  than  those  aged  55  and  over  (21%)  to 
mention  that  between  5%  and  19%  of  their 
annual alcohol consumption comes from foreign 
online  purchases.  Respondents  aged  25-39 
(25%)  are  more  likely  than  older  age  groups 
(14%-16%)  to  indicate  that  between  20%  and 
50% of their annual alcohol consumption comes 
from foreign online purchases.  

Any other socio-demographic diﬀerences are not 
discussed due to small sample sizes. 

Q18 What share of your annual alcohol consumption is from alcoholic

beverages you purchased online from retailers in another country?

41%

Less than 5%

30%

5 to 19%

19%

20% to 50%

6%

4%

More than 50%

Don’t know

(EU27, %) Base: n=3 290 – Respondents who have purchased alcoholic beverages online from a retailer in
a country other than (THEIR COUNTRY) in the past 12 months

54 

 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Technical speciﬁcations 

Between  9  and  17  April  2025,  Ipsos  European 
Public  aﬀairs  carried  out  Flash  Eurobarometer 
562 on “Citizens’ attitudes towards taxation” at 
the  request  of  the  European  Commission, 
Directorate-General  for  Taxation  and  Customs 
Union. It is a general public survey coordinated 
by  the  Directorate-General  for  Communication, 
“Public  Opinion  and  Citizens  Engagement”  unit. 
Flash Eurobarometer 562 covers the population 
of EU citizens, residents in one of the 27 Member 
States of the EU, and aged 15 years and over. 

All 
interviews  were  carried  via  Computer-
Assisted  Web  Interviewing  (CAWI),  using  Ipsos 
online  panels  and 
their  partner  network. 
Respondents  were  selected  from  online  access 
panels,  groups  of  pre-recruited  individuals  who 
have agreed to take part in research. Sampling 

quota were set based on age (15-24 year-olds, 
25-34 year-olds, 25-44 year-olds, 45-54 year-
olds,  55-64  year-olds  and  65+  year-olds), 
gender and geographic region (NUTS1, NUTS2 or 
NUTS 3, depending on the size of the country and 
the number of NUTS regions).  

Margin of error 

results  are  subject 

Survey 
to  sampling 
tolerances.  The  “margin  of  error”  quantiﬁes 
uncertainty  about  (or  conﬁdence  in)  a  survey 
result.  As  a  general  rule,  the  more  interviews 
conducted (sample size), the smaller the margin 
of error. A sample of 500 will produce a margin 
of error of not more than 4.4 percentage points, 
and a sample of 1 000 will produce a margin of 
error of not more than 3.1 percentage points.  

55 

 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Fieldwork dates 

Population 15+ 
(absolute number) 

Population 15+  
(as % of EU27 
population) 

9.4.2025-17.4.2025 

383 603 764 

9.4.2025-15.4.2025 

9 892 796 

9.4.2025-15.4.2025 

5 534 456 

9.4.2025-15.4.2025 

9 172 797 

9.4.2025-15.4.2025 

5 022 981 

100% 

2.58% 

1.44% 

2.39% 

1.31% 

9.4.2025-14.4.2025 

71 818 299 

18.72% 

9.4.2025-15.4.2025 

1 154 359 

9.4.2025-14.4.2025 

4 338 938 

9.4.2025-15.4.2025 

9 041 201 

9.4.2025-14.4.2025 

42 189 318 

9.4.2025-13.4.2025 

56 855 864 

9.4.2025-15.4.2025 

3 319 752 

9.4.2025-14.4.2025 

51 784 963 

9.4.2025-16.4.2025 

818 909 

9.4.2025-15.4.2025 

1 579 066 

9.4.2025-15.4.2025 

2 467 008 

9.4.2025-16.4.2025 

566 303 

9.4.2025-14.4.2025 

8 199 448 

9.4.2025-17.4.2025 

493 961 

9.4.2025-14.4.2025 

15 228 902 

9.4.2025-15.4.2025 

7 842 929 

9.4.2025-14.4.2025 

31 082 980 

9.4.2025-15.4.2025 

9 275 958 

9.4.2025-14.4.2025 

16 034 437 

9.4.2025-15.4.2025 

1 811 104 

9.4.2025-14.4.2025 

4 557 290 

9.4.2025-15.4.2025 

4 771 619 

9.4.2025-15.4.2025 

8 748 126 

0.30% 

1.13% 

2.36% 

11.00% 

14.82% 

0.87% 

13.50% 

0.21% 

0.41% 

0.64% 

0.15% 

2.14% 

0.13% 

3.97% 

2.04% 

8.10% 

2.42% 

4.18% 

0.47% 

1.19% 

1.24% 

2.28% 

Number of 
interviews 

25 793 

EU27 

BE 

BG 

CZ 

DK 

DE 

EE 

IE 

EL 

ES 

FR 

HR 

IT 

CY 

LV 

LT 

LU 

HU 

MT 

NL 

AT 

PL 

PT 

RO 

SI 

SK 

FI 

SE 

1 012 

1 022 

1 025 

1 011 

1 010 

1 008 

1 003 

1 003 

1 000 

1 018 

1 010 

1 012 

511 

1 007 

1 009 

511 

1 010 

500 

1 015 

1 017 

1 006 

1 029 

1 017 

1 003 

1 003 

1 018 

1 003 

56 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Questionnaire 

Q1 

Q2 

ASK ALL 
How would you rate your understanding of the tax system in (YOUR COUNTRY)? 
(SINGLE ANSWER)   
Very good 
Good 
Average 
Bad 
Very bad 
Don’t know 

1 
2 
3 
4 
5 
998 

ASK ALL 
The level of taxes is assessed not only on its own, but also in relation to the public 
services they help fund, such as healthcare, education and public infrastructure. The 
following questions seek your views on this balance. 
Which of the following statements about the tax system in (YOUR COUNTRY) do you 
agree with the most? 
(ONE ANSWER ONLY) (RANDOMISE 1-2) 
Taxes are too high, and I would decrease them even if it means fewer or lower quality 
public services  
I agree with higher taxes if it means more or better  public services 
Both taxes and public services should stay at the same level 
Don’t know 

2 
3 
998 

1 

ASK IF Q2=1 

Q2a  Which taxes do you think should be reduced ﬁrst?  
(MAXIMUM TWO ANSWERS POSSIBLE) (RANDOMISE 1-9) 
Taxes on wages  
Taxes on businesses 
Taxes on investment income (including regular earnings, such as interest or rent, and 
proﬁts from selling investments) 
Taxes on inheritance 
Taxes on transportation 
Taxes on tobacco and alcohol 
Value-added tax (VAT) 
Environmental taxes (green taxes) 
Taxes on housing  
Other 
Don’t know 

1 
2 
3 

4 
5 
6 
7 
8 
9 
10 
998 

57 

 
 
  
  
  
  
  
  
 
 
 
  
  
  
  
 
 
 
  
  
  
  
  
  
  
  
  
  
  
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q2b 

Q3 

Q4 

ASK IF Q2=2 
If taxes need to be increased to pay for public services, which taxes do you think 
should be raised ﬁrst?  
(MAXIMUM TWO ANSWERS POSSIBLE) (RANDOMISE 1-9) 
Taxes on wages  
Taxes on businesses 
Taxes on investment income (including regular earnings, such as interest or rent, and 
proﬁts from selling investments) 
Taxes on inheritance 
Taxes on transportation 
Taxes on tobacco and alcohol 
Value-added tax (VAT) 
Environmental taxes (green taxes) 
Taxes on housing  
Other 
Don’t know 

4 
5 
6 
7 
8 
9 
10 
998 

1 
2 
3 

ASK ALL 
In (YOUR COUNTRY), do people pay taxes in proportion to their income and wealth?   
(ONE ANSWER ONLY)  
To a large extent 
To some extent 
Not at all 
Don’t know 

1 
2 
3 
998 

ASK ALL 
How easy or diﬃcult is it for you to complete your tax return in (YOUR COUNTRY)?  
(ONE ANSWER ONLY)  
Very easy 
Fairly easy 
Fairly diﬃcult 
Very diﬃcult 
Someone else in my household ﬁles my tax return 
I use a professional to ﬁle my tax return 
I don’t need to ﬁle a tax return 
Don’t know 

1 
2 
3 
4 
5 
6 
7 
998 

58 

 
 
  
  
  
  
  
  
  
  
  
  
  
 
 
 
  
  
  
  
 
 
 
  
  
  
  
  
  
  
  
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q5 

Q6 

Q7a 

ASK IF Q4 = 3 or 4 
In your experience, which tax is the most complicated to calculate and pay? 
(ONE ANSWER ONLY) (SHOW RESPONSE IN SAME ORDER AS IN Q2a/b) 
Taxes on wages  
Taxes on businesses 
Taxes on investment income (including regular earnings, such as interest or rent, and 
proﬁts from selling investments) 
Taxes on inheritance 
Taxes on transportation 
Taxes on tobacco and alcohol 
Value-added tax (VAT) 
Environmental taxes (green taxes) 
Taxes on housing  
Other 
Don’t know 

1 
2 
3 

4 
5 
6 
7 
8 
9 
10 
998 

ASK ALL 
To what extent do you think taxpayers in (YOUR COUNTRY) receive adequate support 
for ﬁling their tax returns? 
(ONE ANSWER ONLY) 
Fully adequate 
Mostly adequate 
Somewhat inadequate 
Very inadequate 
Don’t know - I don't have experience with this 

1 
2 
3 
4 
998 

ASK ALL 
In your opinion, which measure would be most useful to help people ﬁle their tax 
return? 
(ONE ANSWER ONLY) (RANDOMISE 1-7) 
Fully digital tax ﬁling system 
Mobile app for tax ﬁling and tracking refunds 
Clearer instructions 
Less frequent changes in rules  
Availability of pre-ﬁlled tax returns 
Reforming tax law to make it simpler 
More support with ﬁling your tax return 
Other  
None of these 
Don’t know 

1 
2 
3 
4 
5 
6 
7 
8 
9 
998 

59 

 
 
  
  
  
  
  
  
  
  
  
  
  
 
 
 
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q7b 

Q8 

Q9 

Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

ASK IF Q7a ne 9 or 998 
From the same list, are there any other measures that would be useful to help people 
ﬁle their tax return? 
(TWO ANSWERS POSSIBLE) (SHOW IN SAME ORDER AS IN Q7A, EXCLUDE RESPONSE GIVEN IN 
Q7A) 
Fully digital tax ﬁling system 
Mobile app for tax ﬁling and tracking refunds 
Clearer instructions 
Less frequent changes in rules  
Availability of pre-ﬁlled tax returns 
Reforming tax law to make it simpler 
More support with ﬁling your tax return 
Other  
None of these 
Don’t know 

1 
2 
3 
4 
5 
6 
7 
8 
9 
998 

ASK ALL 
Some argue the wealthiest individuals (i.e. the top 0.001%) should pay a minimum 
level of tax based on a percentage of their total wealth, not just their income. Others 
argue this could harm the economy by discouraging investment or causing wealthy 
people to leave the country. 
What  is  your  opinion  on  a  minimum  level  of  tax  based  on  wealth  applied  to  the 
wealthiest individuals (top 0.001%) in (YOUR COUNTRY)? 
(ONE ANSWER ONLY) (RANDOMISE 1-2) 
I don’t support taxing the wealthiest, as it has too many drawbacks (e.g. in terms of 
competitiveness, investment, capital ﬂight) 
I support the introduction of a tax for the wealthiest individuals (top 0.001%) to ensure 
that they pay a minimum level of taxes 
Don’t know 

998 

2 

1 

to 

them  moving 

their  operations  abroad,  harming 

ASK ALL 
Some argue that very large multinational companies do not pay enough taxes, as they 
use advantageous tax rules in diﬀerent countries to reduce the amount of taxes they 
need to pay. However, others fear that increasing taxation on these companies could 
the  economy.  
lead 
To what extent do you agree that large multinational companies should be required 
to pay a minimum amount of tax in each country where they operate? 
(ONE ANSWER ONLY)  
Strongly agree 
Somewhat agree 
Somewhat disagree 
Strongly disagree 
Don’t know  

1 
2 
3 
4 
998 

60 

  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
 
 
 
  
  
  
  
  
 
 
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

ASK ALL 

Q10  What  is  your  opinion  on  using  taxes  to  discourage  the  usage  or  consumption  of 

environmentally harmful goods (e.g. plastic bottles) and polluting energy sources? 
(SINGLE ANSWER) (RANDOMISE 1-2) 
Support 
Do not support 
Don’t know 

1 
2 
998 

ASK IF Q10=1 

Q11  Which environmentally harmful goods do you think should be taxed more? 

(MULTIPLE ANSWERS POSSIBLE) (RANDOMISE 1-5) 
Fossil fuels (e.g. gas, oil, coal) 
Greenhouse gas emissions (e.g. industrial pollution, transportation emissions) 
Single-use products (e.g. straws, cutlery, packaging) 
Non-recyclable or hard-to-recycle products 
Plastics 
Other 
Don’t know 

1 
2 
3 
4 
5 
6 
998 

ASK ALL 

Q12  Currently, air travel is taxed less than travelling by car or train (because of fuel tax 
exemptions and VAT treatment). What is your opinion on taxing airline travel at the 
same rate as other modes of transport?  
(ONE ANSWER ONLY) (SHOW IN SAME ORDER AS IN Q10) 
Support 
Do not support 
Don’t know 

1 
2 
998 

ASK ALL 

Q13  Which actions, if any, should the EU prioritise with regards to taxation? 

(MAXIMUM 2 ANSWERS POSSIBLE) (RANDOMISE 1-5) 
Combatting tax avoidance and evasion  
Use of taxation measures to support a green economy  
Facilitate the digitalisation of tax and customs administrations 
Preventing double taxes between EU countries  
Solving tax disagreements among EU countries 
Other 
None of the above 
Don’t know 

1 
2 
3 
4 
5 
6 
7 
998 

Q14 

ASK ALL 
In the past 12 months, have you purchased tobacco products in a country other than 
(YOUR COUNTRY)?  
(MULTIPLE ANSWER POSSIBLE) 
No 
Yes, in another EU country 
Yes, in a country outside the EU 
Don’t know 
ASK IF Q14 = 2 or 3 

1 
2 
3 
998 

61 

 
 
  
  
  
 
 
 
  
  
  
  
  
  
  
 
 
 
  
  
  
 
 
 
  
  
  
  
  
  
  
  
 
 
 
  
  
  
  
  
 
  
Flash Eurobarometer 562 
Citizens’ attitudes towards taxation 

Q15  How did you buy these tobacco products in another country? 

(MULTIPLE ANSWER POSSIBLE) 
In person 
Someone else purchased them on your behalf 
Over the phone 
Online 
Other  
Don’t know 

ASK IF Q14 = 2 or 3 

1 
2 
3 
4 
5 
998 

Q16  What share of your annual tobacco consumption is from tobacco products bought in 

another country? 
(ONE ANSWER ONLY) 
Less than 5% 
5 to 19% 
20% to 50% 
More than 50% 
Don’t know 

1 
2 
3 
4 
998 

Q17 

ASK ALL 
In the past 12 months, have you purchased alcoholic beverages online from a retailer 
in a country other than (YOUR COUNTRY)? 
(MULTIPLE ANSWER POSSIBLE) 
No 
Yes, in another EU country 
Yes, in a country outside the EU 
Don’t know 

1 
2 
3 
998 

ASK IF Q17=2 or 3 

Q18  What  share  of  your  annual  alcohol  consumption  is  from  alcoholic  beverages  you 

purchased online from retailers in another country? 
(ONE ANSWER ONLY) 
Less than 5% 
5% to 19% 
20% to 50% 
More than 50% 
Don’t know 

1 
2 
3 
4 
998 

62 

 
  
  
  
  
  
  
  
 
 
  
 
  
  
  
  
  
  
 
 
 
  
  
  
  
  
 
 
  
 
  
  
  
  
  
  
 
 
 
Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Data annex

Q1 How would you rate your understanding of the tax system in (YOUR COUNTRY)?

Very good

Good

Average

Bad

Very bad

Don’t know

8

5

8

4

11

10

6

11

17

7

9

8

7

11

4

5

5

6

15

6

5

6

7

4

6

6

10

16

27

19

31

19

44

26

26

31

32

28

29

28

23

37

20

25

28

22

32

28

28

29

28

21

26

21

34

40

44

40

43

52

31

41

43

43

35

40

42

47

48

40

52

54

46

55

37

46

50

46

48

49

49

53

44

34

13

22

12

16

11

14

18

10

11

16

12

12

13

8

16

11

17

13

15

13

12

13

13

15

14

13

9

7

6

11

4

5

2

7

6

4

5

7

6

4

8

2

6

2

3

3

1

5

4

5

3

8

4

5

2

2

2

3

2

4

1

2

1

1

0

2

2

1

1

2

2

3

1

1

0

2

1

1

1

3

1

2

1

1

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

63

63

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q2 Which of the following statements about the tax system in (YOUR COUNTRY) do you agree with the most? 
The level of taxes is assessed not only on its own, but also in relation to the public services they 
help fund, such as healthcare, education and public infrastructure. The following questions seek 
your views on this balance.

Taxes are too high, and I 
would decrease them even 
if it means fewer or lower 
quality public services

I agree with higher 
taxes if it means more 
or better public 
services

Both taxes and public 
services should stay at 
the same level

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

39

45

37

36

26

40

53

35

48

31

37

57

41

42

45

42

31

45

31

39

36

47

37

48

50

59

22

24

27

17

39

26

24

20

20

34

37

42

23

25

31

28

17

22

16

23

19

24

20

22

31

22

21

17

40

42

26

28

19

31

43

31

22

25

11

21

32

13

18

23

28

31

47

26

46

29

37

21

25

27

24

19

34

29

8

10

5

7

7

9

5

6

4

6

8

5

10

7

10

5

6

6

4

8

7

10

7

3

5

5

4

5

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

64

64

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q2a Which taxes do you think should be reduced first? [MULTIPLE ANSWERS]

s
e
g
a
w
n
o

s
e
x
a
T

54

67

37

47

57

60

44

67

29

34

50

62

58

50

53

46

70

49

56

54

66

59

57

68

72

51

48

65

x
a
t

d
e
d
d
a
-
e
u
l
a
V

)
T
A
V
(

n
o

s
e
x
a
T

g
n
i
s
u
o
h

n
o

s
e
x
a
T

e
c
n
a
t
i
r
e
h
n

i

n
o
s
e
x
a
T

t
n
e
m
t
s
e
v
n

i

g
n
i
d
u
l
c
n
i
(

e
m
o
c
n

i

37

18

39

32

27

47

67

17

45

43

28

58

25

49

44

42

13

73

18

34

32

39

42

31

31

52

35

18

23

18

32

31

23

14

15

24

35

31

18

19

33

27

25

38

16

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2

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=10 571 – Respondents who answered that: ‘Taxes are too high, and I would 
decrease them even if it means fewer or lower quality public services’

65

65

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q2b If taxes need to be increased to pay for public services, which taxes do you think should be raised first? 
[MULTIPLE ANSWERS]

o
c
c
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BG

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DK

DE

EE

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FR

HR

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LV

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LU

HU

MT

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AT

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RO

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6

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=6 759 – Respondents who answered that: ‘I agree with higher taxes if it 
means more or better public services’

66

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q3 In (YOUR COUNTRY), do people pay taxes in proportion to their income and wealth?

To a large extent

To some extent

Not at all

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

20

20

13

9

32

31

12

21

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17

19

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8

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36

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3

3

7

3

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8

7

6

3

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6

6

9

6

8

4

9

3

4

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

67

67

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q4 How easy or difficult is it for you to complete your tax return in (YOUR COUNTRY)?

Very 
easy

Fairly 
easy

Fairly 
difficult

Very 
difficult

Someone 
else in my 
household 
files my 
tax return

I use a 
professional 
to file my 
tax return

I don’t 
need to 
file a tax 
return

Don’t 
know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

14

15

11

5

14

6

35

12

15

15

22

6

6

14

16

19

5

13

10

24

23

15

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35

35

31

21

43

31

44

35

34

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48

23

25

38

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20

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3

33

6

11

13

15

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23

24

2

7

6

5

30

19

15

10

1

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

68

3

3

1

3

4

3

2

3

0

3

1

3

2

4

3

2

3

4

2

2

2

3

1

7

5

3

1

1

68

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q5 In your experience, which tax is the most complicated to calculate and pay? [SINGLE RESPONSE]

n
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s
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x
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s
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a
w

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

22

19

22

22

21

21

33

21

27

22

25

28

17

15

14

22

28

22

17

19

17

19

29

41

20

15

21

31

16

19

15

23

14

18

15

30

11

10

14

19

13

24

21

15

14

17

23

24

18

21

14

13

17

19

20

16

n
o
s
e
x
a
T

e
c
n
a
t
i
r
e
h
n

i

9

15

6

4

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7

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2

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4

7

2

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8

8

6

4

8

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4

4

8

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5

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7

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9

17

5

1

9

9

8

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4

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1

3

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7

2

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4

2

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3

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6

2

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6

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1

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1

2

3

0

1

3

2

4

3

1

2

0

3

2

4

0

2

1

1

2

4

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=5 814 – Respondents who find it difficult to complete their tax return

69

w
o
n
k

t
’
n
o
D

20

22

19

29

23

21

13

13

11

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23

17

19

21

35

22

29

18

11

17

33

24

20

6

19

23

19

11

69

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q6 To what extent do you think taxpayers in (YOUR COUNTRY) receive adequate support for filing their tax 
returns?

Fully
adequate

Mostly
adequate

Somewhat
inadequate

Very
inadequate

Don’t know – 
I don't have 
experience with this

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

10

10

7

7

10

7

21

7

12

11

9

6

4

3

10

11

6

14

12

12

13

15

5

13

9

7

15

27

36

35

41

37

36

29

41

29

43

41

38

17

39

29

30

43

35

32

53

42

40

39

20

31

30

31

43

40

29

31

27

31

22

36

12

33

25

25

29

35

35

38

28

24

30

27

19

27

29

23

35

20

31

35

20

16

12

11

12

7

12

18

4

17

15

12

10

23

13

22

13

7

10

13

5

8

9

8

30

6

12

10

7

4

13

13

13

18

20

10

22

14

5

11

14

19

9

8

19

15

19

14

11

11

9

15

10

30

18

17

15

13

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

70

70

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q7 In your opinion, which measure would be most useful to help people file their tax return? [FIRST RESPONSE]

x
a
t

i

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m
r
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s
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17

13

17

18

17

10

12

15

11

19

15

18

12

14

11

16

14

11

14

21

15

18

9

12

27

11

13

11

19

12

15

14

12

26

19

18

12

15

15

12

17

10

17

15

21

12

14

13

16

11

14

10

10

21

10

16

18

16

14

13

15

11

14

13

15

14

14

14

18

17

13

13

20

18

13

16

8

15

9

13

20

4

17

11

14

9

17

8

12

12

6

16

6

13

16

18

13

9

18

19

4

6

13

13

15

8

13

12

4

16

13

20

13

13

15

15

10

12

17

7

16

14

14

8

19

11

7

7

12

12

10

7

12

15

11

12

13

10

15

9

6

18

9

13

13

8

14

11

17

7

7

11

8

11

11

11

10

10

9

7

15

9

8

8

8

16

12

12

5

15

8

14

11

13

11

10

19

8

9

12

7

14

12

12

10

11

1

1

0

0

1

1

0

0

0

1

0

0

0

0

1

1

1

1

0

1

1

0

2

1

1

0

1

1

2

2

1

1

2

1

3

2

0

1

3

0

1

1

2

1

2

1

1

2

3

2

1

1

3

0

1

6

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

71

w
o
n
k

t
’
n
o
D

6

5

3

8

14

5

8

7

2

5

5

4

4

4

7

6

4

8

3

7

6

5

3

12

7

7

7

13

71

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q7a/b In your opinion, which measure would be most useful to help people file their tax return?
From the same list, are there any other measures that would be useful to help people file their tax return? 
[MULTIPLE ANSWERS]

x
a
t

i

g
n
m
r
o
f
e
R

t
i

e
k
a
m
o
t
w
a
l

r
e
l
p
m
i
s

f
o

y
t
i
l
i
b
a
l
i
a
v
A

x
a
t

d
e
l
l
i
f
-
e
r
p

s
n
r
u
t
e
r

r
e
r
a
e
l
C

s
n
o
i
t
c
u
r
t
s
n

i

t
n
e
u
q
e
r
f

s
s
e
L

s
e
l
u
r

n

i

s
e
g
n
a
h
c

t
r
o
p
p
u
s

e
r
o
M

r
u
o
y

g
n

i
l
i
f

h
t
i
w

n
r
u
t
e
r

x
a
t

x
a
t

l
a
t
i
g
i
d

y
l
l
u
F

m
e
t
s
y
s

g
n

i
l
i
f

r
o
f

p
p
a

e
l
i
b
o
M

d
n
a

g
n

i
l
i
f

x
a
t

s
d
n
u
f
e
r
g
n

i
k
c
a
r
t

39

37

34

32

37

53

20

28

43

32

38

28

38

40

34

23

27

35

30

37

33

44

32

32

24

35

34

24

33

39

34

41

21

32

46

28

36

26

37

33

36

33

29

50

41

36

29

34

35

28

37

23

36

35

37

25

36

34

39

30

34

28

28

44

27

44

40

40

38

35

35

27

41

33

36

34

34

36

46

37

33

31

46

37

31

37

22

32

24

33

42

16

35

25

33

23

35

20

28

28

18

34

14

32

32

37

33

22

38

38

15

13

33

33

35

22

30

33

14

42

35

45

30

33

40

42

24

27

36

23

41

32

34

22

42

26

23

20

30

31

23

18

28

32

25

25

23

23

35

21

15

38

24

26

23

20

27

25

35

17

17

23

18

29

25

28

22

21

22

18

33

23

17

20

17

34

32

27

15

35

17

32

23

30

27

26

39

18

21

25

17

30

25

30

25

23

r
e
h
t
O

2

2

2

1

2

2

1

1

1

2

1

0

1

1

2

1

2

2

1

2

3

1

2

1

2

1

2

2

e
s
e
h
t

f
o

e
n
o
N

2

2

1

1

2

1

3

2

0

1

3

0

1

1

2

1

2

1

1

2

3

2

1

1

3

0

1

6

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

72

w
o
n
k

t
’
n
o
D

6

5

2

8

14

5

8

7

2

5

5

4

4

4

7

6

4

8

3

7

6

5

3

12

7

7

7

13

72

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Some argue the wealthiest individuals (i.e. the top 0.001%) should pay a minimum level of tax based on a 
percentage of their total wealth, not just their income. Others argue this could harm the economy by 
discouraging investment or causing wealthy people to leave the country.
Q8 What is your opinion on a minimum level of tax based on wealth applied to the wealthiest individuals (top 
0.001%) in (YOUR  COUNTRY)?

I support the introduction of 
a tax for the wealthiest individuals 
(top 0.001%) to ensure that 
they pay a minimum level

I don’t support taxing 
the wealthiest, as it has too 
many drawbacks (e.g. in terms of 
competitiveness, investment, cap

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

65

69

71

45

46

69

55

67

70

69

65

71

70

68

60

68

64

78

67

64

69

49

62

63

67

56

65

56

24

20

20

30

35

22

28

22

25

22

25

16

20

22

21

18

24

12

23

23

21

33

27

23

21

27

25

31

11

11

9

25

19

9

17

11

5

9

10

13

10

10

19

14

12

10

10

13

10

18

11

14

12

17

10

13

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

73

73

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Some argue that very large multinational companies do not pay enough taxes, as they use advantageous tax 
rules in different countries to reduce the amount of taxes they need to pay. However, others fear that 
increasing taxation on these companies could lead to them moving their operations abroad, harming the 
economy.
Q9 To what extent do you agree that large multinational companies should be required to pay a minimum 
amount of tax in each country where they operate?

Strongly agree

Somewhat agree

Somewhat disagree

Strongly disagree

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

44

43

47

36

39

48

35

33

43

46

46

51

42

30

29

32

40

30

41

41

54

42

44

44

40

38

39

37

36

36

39

38

36

34

40

44

44

33

38

31

37

49

43

44

41

37

42

34

32

35

39

32

33

35

44

41

9

9

6

9

9

8

9

11

8

9

7

9

11

10

9

9

8

15

9

11

6

8

9

8

14

13

8

8

2

3

3

3

3

1

5

4

2

4

1

3

2

3

5

3

4

8

3

5

1

2

2

6

7

2

1

4

9

9

5

14

13

9

11

8

3

8

8

6

8

8

14

12

7

10

5

9

7

13

6

10

6

12

8

10

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

74

74

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q10 What is your opinion on using taxes to discourage the usage or consumption of environmentally harmful 
goods (e.g. plastic bottles) and polluting energy sources?

Support

Do not support

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

59

54

71

49

47

50

48

62

65

63

62

62

68

57

50

58

56

57

71

55

51

56

72

70

66

60

65

60

27

29

19

33

19

35

38

26

29

25

25

26

18

35

29

25

33

28

24

33

34

28

18

21

23

21

22

26

14

17

10

18

34

15

14

12

6

12

13

12

14

8

21

17

11

15

5

12

15

16

10

9

11

19

13

14

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

75

75

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q11 Which  environmentally harmful goods do you think should be taxed more?

Non-
recyclable or 
hard-to-
recycle 
products

Plastics

Greenhouse 
gas emissions 
(e.g. industrial 
pollution, 
transportation 
emissions)

Single-
use  products 
(e.g. straws, 
cutlery, 
packaging)

Fossil fuels 
(e.g. gas, oil, 
coal)

Other

Don’t
know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

55

54

62

57

58

53

64

51

49

54

55

60

55

44

63

60

65

52

52

60

55

61

51

54

62

53

63

59

52

46

55

41

39

57

45

48

37

58

57

50

51

26

36

34

53

44

40

43

47

51

54

44

46

39

44

42

50

48

45

38

46

47

28

46

52

58

53

45

51

60

27

40

40

53

48

57

49

45

55

51

35

33

44

54

43

49

35

33

34

56

37

49

29

44

44

31

42

20

27

30

59

40

54

49

44

42

43

27

31

35

45

42

32

27

19

15

39

35

17

33

26

39

34

20

34

24

13

14

24

20

26

38

36

25

30

22

15

18

39

43

2

2

1

4

3

2

1

1

1

1

2

1

1

1

2

1

4

1

2

2

1

3

1

2

2

2

3

3

3

4

2

5

8

4

3

3

1

3

4

2

2

5

4

3

0

3

2

4

4

3

2

3

2

4

4

3

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=15 312 – Respondents who support using taxes to discourage the usage or 
consumption of environmentally harmful goods (e.g. plastic bottles) and polluting energy sources

76

76

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q12 Currently, air travel is taxed less than travelling by car or train (because of fuel tax exemptions and VAT 
treatment). What is your opinion on taxing airline travel at the same rate as other modes of transport?

Support

Do not support

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

53

55

52

50

40

61

39

44

53

44

57

54

50

37

42

40

47

58

48

60

61

47

57

50

60

53

59

55

31

28

30

27

32

29

44

39

35

38

31

30

28

44

35

35

39

25

43

30

29

28

28

32

29

27

26

31

16

17

18

23

28

10

17

17

12

18

12

16

22

19

23

25

14

17

9

10

10

25

15

18

11

20

15

14

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

77

77

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q13 Which actions, if any, should the EU prioritise with regards to taxation? [MULTIPLE ANSWERS]

x
a
t

g
n

i
t
t
a
b
m
o
C

d
n
a

e
c
n
a
d
i
o
v
a

n
o
i
s
a
v
e

g
n

i
t
n
e
v
e
r
P

s
e
x
a
t

e
l
b
u
o
d

U
E

n
e
e
w
t
e
b

s
e
i
r
t
n
u
o
c

x
a
t

g
n

i
v
l
o
S

s
t
n
e
m
e
e
r
g
a
s
i
d

U
E

g
n
o
m
a

s
e
i
r
t
n
u
o
c

n
o
i
t
a
x
a
t

f
o

e
s
U

o
t

s
e
r
u
s
a
e
m

n
e
e
r
g

a

t
r
o
p
p
u
s

y
m
o
n
o
c
e

e
h
t
e
t
a
t
i
l
i
c
a
F

n
o
i
t
a
s
i
l
a
t
i
g
i
d

d
n
a
x
a
t

f
o

s
m
o
t
s
u
c

s
n
o
i
t
a
r
t
s
i

i

n
m
d
a

r
e
h
t
O

e
h
t

f
o

e
n
o
N

e
v
o
b
a

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

54

55

52

55

47

52

36

43

49

51

65

57

61

64

43

54

49

52

53

50

54

43

61

40

53

43

60

54

25

25

34

28

23

27

40

32

31

26

16

45

17

37

31

16

29

31

26

24

31

39

31

27

37

29

26

25

23

26

12

12

17

21

21

20

30

30

29

18

19

18

16

17

18

21

17

27

20

15

23

23

13

26

23

19

19

17

16

7

19

19

8

24

22

18

17

15

20

12

9

10

19

16

30

21

21

22

25

26

13

12

17

22

16

10

26

19

14

19

16

15

24

16

12

16

16

13

12

20

16

10

17

8

13

13

14

25

12

18

10

15

2

2

3

1

1

3

1

1

1

2

1

1

2

1

2

1

1

1

1

2

1

1

1

1

2

1

2

1

2

2

2

2

4

2

4

2

1

2

2

1

2

1

4

2

3

1

0

3

3

2

1

2

2

2

1

3

w
o
n
k

t
’
n
o
D

9

9

6

12

16

8

10

9

3

8

9

5

8

5

12

12

10

12

4

10

8

10

5

8

7

9

10

10

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

78

78

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q14 In the past 12 months, have you purchased tobacco products in a country other than (YOUR COUNTRY)?

Yes, in a country 
outside the EU

Yes, in another 
EU country

4

4

6

4

4

4

4

7

4

6

4

10

3

6

5

5

3

3

4

3

3

4

3

5

7

6

5

3

11

15

15

15

11

11

11

21

13

8

14

11

9

11

11

13

7

8

14

19

9

9

8

12

16

12

19

10

No

84

82

80

81

86

85

86

73

84

86

83

80

86

83

85

82

91

88

83

78

87

85

88

83

78

83

77

86

Don’t know

1

1

0

1

1

1

1

1

0

2

1

1

2

1

1

1

1

2

0

1

1

2

1

2

1

1

1

1

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

79

79

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q15 How did you buy these tobacco products in another country? [MULTIPLE ANSWERS]

In person

Someone else 
purchased 
them on your 
behalf

Over the 
phone

Online

Other

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

70

63

77

73

71

79

84

78

34

59

69

84

62

61

77

71

79

75

59

74

82

62

71

77

81

73

71

78

16

28

14

22

11

13

12

16

40

12

24

13

10

13

8

12

13

8

32

21

6

14

20

11

11

9

14

10

8

10

8

2

10

6

2

5

8

17

4

5

11

5

5

6

3

8

5

4

7

10

5

5

5

9

8

8

9

9

5

5

13

5

4

5

22

14

5

5

18

9

10

8

8

11

15

5

5

15

4

9

5

11

15

13

2

1

1

0

2

2

2

0

4

3

1

1

3

12

5

1

0

2

1

2

2

2

2

0

0

3

0

1

2

2

1

1

2

3

1

1

1

1

3

0

2

1

1

4

2

2

2

1

1

2

0

2

2

0

0

0

Caution should be exercised when interpreting the individual country results, due to low base size in some countries (<100)
Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=4 327 – Respondents who have purchased tobacco products from a retailer in a 
country other than (THEIR COUNTRY) in the past 12 months

80

80

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q16 What share of your annual tobacco consumption is from tobacco products bought in another country?

Less than 5%

5 to 19%

20% to 50%

More than 50%

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

42

27

62

44

41

46

62

40

40

37

30

66

41

64

61

64

74

60

41

24

49

48

53

61

65

58

43

52

23

17

19

20

19

22

9

21

37

30

23

14

35

21

13

12

9

15

22

13

21

15

31

21

11

20

18

26

16

19

7

11

13

15

12

15

16

19

17

7

17

2

9

10

6

15

22

20

13

22

11

4

10

5

16

13

12

29

5

15

15

10

11

14

5

9

20

4

3

3

8

10

6

7

7

37

8

6

3

8

4

8

15

2

7

8

7

10

12

7

6

10

2

5

10

9

4

10

9

4

5

3

8

6

9

9

2

6

10

9

8

7

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=4 327 – Respondents who have purchased tobacco products from a retailer 
in a country other than (THEIR COUNTRY) in the past 12 months

81

81

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q17 In the past 12 months, have you purchased alcoholic beverages online from a retailer in a country other 
than (YOUR COUNTRY)? [MULTIPLE ANSWERS]

Yes, in another
EU country

Yes, in a country
outside the EU

9

12

11

5

14

10

11

15

11

8

9

6

9

3

8

13

8

7

11

16

10

7

8

10

9

8

14

12

3

2

4

2

3

2

2

7

4

3

2

2

3

1

2

2

1

1

2

2

2

3

2

3

4

3

2

3

No

88

86

85

93

83

88

87

78

86

88

90

91

87

94

90

84

90

91

87

82

88

89

90

86

88

88

84

85

Don’t know

1

1

1

1

1

1

0

1

0

2

0

1

2

2

1

1

1

2

1

1

1

2

0

2

0

1

1

1

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=25 793 – All respondents

82

82

Flash Eurobarometer 562
Citizens’ attitudes towards taxation

Q18 What share of your annual alcohol consumption is from alcoholic beverages you purchased  online from 
retailers in another country?

Less than 5%

5 to 19%

20% to 50%

More than 50%

Don’t know

EU27

BE

BG

CZ

DK

DE

EE

IE

EL

ES

FR

HR

IT

CY

LV

LT

LU

HU

MT

NL

AT

PL

PT

RO

SI

SK

FI

SE

41

30

57

52

35

48

62

48

32

26

37

59

41

46

55

62

66

46

32

37

54

35

47

56

53

58

29

43

30

27

18

26

23

21

12

24

48

41

31

24

38

20

18

19

19

31

34

28

23

35

36

20

24

23

28

36

19

26

19

18

17

25

9

14

16

23

21

11

14

19

14

5

6

14

24

15

9

23

10

15

14

11

23

13

6

14

4

3

18

4

9

7

3

6

8

2

4

0

3

6

7

6

9

16

4

3

3

1

5

4

18

7

4

3

2

1

7

2

8

7

1

4

3

4

3

15

10

8

2

3

1

4

10

4

4

8

4

4

2

1

Caution should be exercised when interpreting the individual country results, due to low base size in some countries (<100)
Flash Eurobarometer 562 – Citizens’ attitudes towards taxation
Fieldwork: 9.4.2025-17.4.2025  /   (%) Base: n=3 290 – Respondents who have purchased alcoholic beverages online from a 
retailer in a country other than (THEIR COUNTRY) in the past 12 months

83

83

1