登入選單
返回Google圖書搜尋
Structures of the Taxation Systems in the European Union
註釋This publication contains times series of tax data from national accounts for the 25 EU member states and Norway covering the period 1995-2004 available in the European System of Accounts (ESA95) format. It gives a breakdown of taxes according to three types of classification: by major type of tax (such as direct and indirect taxes and social contributions), by level of government (central, state and local government, social security funds and the European institutions), and by economic function (consumption, labour and capital). It also includes implicit tax rates on consumption, labour, capital and energy consumption.