Main Changes in European Tax Policies between 2007 and 2011


  • Sándor Bozsik University of Miskolc


tax policy, European Union, economic crisis


The paper is devoted to studying the tax policy changes of the European Union countries in the period of economic crisis. The main aim of the paper is to categorise the main types of tax policy responses to the economic challenges and the major influencing factors determining these responses. The main findings are the followings: the crisis intensified the tax competition among the countries. The countries with relatively low indebtedness and deficits tried to decrease the tax rates (especially the income tax rates) to reinstate their international competitiveness. Countries with high indebtedness and/or deficits could not follow this route without cutbacks in spending and finding new source of revenues. And finally there were countries that did not enter the field of tax competition.

Author Biography

Sándor Bozsik, University of Miskolc

Associate Professor


Adókalauz (2009) Miniszterelnöki Hivatal 2009/június

NORREGAARD J. &- KHAN T. S. (2007): Tax Policy: Recent Trends and Coming Challenges IMF Working Paper 2007/274

EBRILL L. – KEEN M. – BODIN J – SUMMERS V. (2001): The modern VAT IMF ISBN: 1-58906-026-1

TER-MINASSIAN T. ed., (1997): Fiscal Federalism in Theory and Practice. Washington D.C.: International Monetary Fund Keen M. – Kim Y. – Varsano R. (2006): The “flat taxes”: Principles and Evidence. IMF Working Paper /218

European Commission (2012): Tax Reforms in EU Member States. Taxation Papers 2012/34 Eurostat (2013): Taxation Trends in the European Union Luxembourg: Publications Office of the European Union

Eurostat database




How to Cite

Bozsik, S. (2013). Main Changes in European Tax Policies between 2007 and 2011. Theory, Methodology, Practice - Review of Business and Management, 9(02), 29–34. Retrieved from