Part I

Overall tax revenue

Graph 1.6: Distribution of the total tax burden according to type of tax base
2010, % of total tax burden

O
v
e
r
a
l
l

Share of consumption tax

revenue

60%

50%

40%

30%

20%

t
a
x

10%

0%
BG LT *RO EE MT LV HU EL PL CY SI

r
e
v
e
n
u
e

PT SK

IE

CZ UK DK

FI

NL SE DE AT ES LU FR BE

IT

EU- EA27 17

NO

Share of labour tax

revenue

60%

50%

40%

30%

20%

10%

0%
AT

SE DE NL FR BE EE

FI

LV

CZ ES

SI

DK

IT

LT

HU SK

LU RO

Labour employed

IE

PT UK

EL

PL CY BG MT

EU- EA27 17

NO

EU- EA27 17

NO

Labour non-employed

Share of capital tax

revenue

60%

50%

40%

30%

20%

10%

0%
LU UK MT CY PL

IT

ES

IE

PT

EL

BE FR SK DK RO DE

Capital and business income

Source: Commission services

26

Taxation trends in the European Union

FI

CZ AT SE BG NL HU

SI

Stocks of capital

LT

LV

EE