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1.  
Copyright Jana Kubicová
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University of Economics in Bratislava,
September, 2012

2. Source: Jana Kubicová own compilation based on data sourced from the OECD Tax Database, Table II.1. http://www.oecd.org/dataoecd/26/56/33717459.xls

3. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

4. Top Marginal Corporate Income Tax Rate, 1981-2010
Source: Jana Kubicová own compilation based on data sourced from the OECD Tax Database, Table II.1. http://www.oecd.org/dataoecd/26/56/33717459.xls

5. Canada France Germany Italy Japan United Kingdom United States
1981 36% 50% 56% 25% 42% 52% 46%
1991 28% 34% 50% 36% 37,5% 33% 34%
2001 27% 33,33% 25% 36% 30% 30% 35%
2010 18% 34,43% 15% 27,5% 30% 28% 35%
Source: Jana Kubicová own compilation based on data sourced from the OECD Tax Database, Table II.1. http://www.oecd.org/dataoecd/26/56/33717459.xls

6. Source: Jana Kubicová own compilation based on data sourced from the OECD Tax Database, Table II.1. http://www.oecd.org/dataoecd/26/56/33717459.xls

7. Year
1981 1991 2001 2010
Country
Canada
33,246 36,375 34,847 30,954
France
40,31 42,348 44,076 42,863
Germany
35,858 36,037 36,307 36,313
Italy
30,871 38,228 41,918 42,991
Japan
25,794 28,611 27,258 ..
United Kingdom
36,242 34,302 36,112 35,04
United States
26,836 27,102 28,409 24,832
Source: Jana Kubicová own compilation based on data sourced from the OECD Tax Database, Table II.1. http://www.oecd.org/dataoecd/26/56/33717459.xls

8. Source: Jana Kubicová own compilation based on data sourced from the OECD Tax Database, Table II.1. http://www.oecd.org/dataoecd/26/56/33717459.xls

9. Source: Jana Kubicová own compilation based on data sourced from the OECD Tax Database, Table II.1. http://www.oecd.org/dataoecd/26/56/33717459.xls

10. Country Name 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Belarus 11,0 9,6 6,6 6,4 7,3 8,0 6,3 6,1 7,0 5,9 6,8
Georgia 8,2 3,4 3,5 3,4 1,6 9,9 12,4 32,8 31,9 31,3
Kazakhstan 23,6 19,9 38,1 38,9 40,1 51,3 48,5 34,7 28,2 24,0 23,6
Kyrgyz Republic 14,0 16,1 11,9 9,3 11,2 12,0 20,8
Moldova 3,1 2,7 2,5 2,9 3,0 2,4 2,8 3,3 1,3 0,9 0,9
Russian Federation 5,1 4,6 4,5 5,7 6,6 6,0 4,7 1,4 2,2
Tajikistan 3,1 2,7 2,2 3,1
Ukraine 12,3 11,1 11,8 15,9 15,4 15,4 13,0 13,5 13,7 10,0 10,6
Uzbekistan n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Source: Jana Kubicová own compilation based on data sourced from WDI Global Development Finance

11. Country Name 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Bosnia and
Herzegovina 1,7 2,3 2,0 2,2 3,3 2,7 5,3 6,4
Croatia 9,1 8,2 8,0 7,7 7,2 7,6 8,5 9,3 10,2 9,5 6,9
Kosovo
Macedonia, FYR 10,7 12,5 12,4 12,7
Montenegro
Serbia 9,8 10,4 9,5 9,3
Source: Jana Kubicová own compilation based on data sourced from WDI Global Development Finance

12. Country Name 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Bulgaria 11,3 12,5 9,8 11,8 14,6 13,5 14,2 16,4 16,7 16,3 15,4
Czech Republic 13,0 19,6 20,3 20,4 19,7 20,0 18,2 18,8 18,2 14,9 14,9
Hungary 19,8 21,1 21,6 19,5 17,9 18,5 19,6 20,6 24,9 22,9 19,1
Latvia 11,7 13,3 13,1 11,5 12,2 12,1 12,6 13,4 15,2 8,2 7,1
Lithuania 11,2 10,2 18,3 20,5 22,2 22,4 23,7 21,4 20,7 9,7 6,4
Poland 14,8 16,5 14,5 11,8 12,6 13,7 15,5 15,9 14,5 13,2
Romania 9,3 11,2 13,3 13,8 14,0 21,5 17,4
Slovak Republic 16,7 12,1 9,9 10,5 12,5 12,4 9,2 10,4
Slovenia 12,7 12,9 13,6 14,2 14,5 14,6 17,6 15,6 17,3 13,1 9,8
Source: Jana Kubicová own compilation based on data sourced from WDI Global Development Finance

13. Country Name 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Albania 13,9 13,5 14,8
China 8,1 11,1 22,5 20,7 21,6 24,3 25,1 16,6 25,8 24,6
Vietnam n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Source: Jana Kubicová own compilation based on data sourced from WDI Global Development Finance

14. Source:
1) http://www.ey.com/Publication/vwLUAssets/Tax_policy_and_controversy_outlooks_for_2012_-_EMEIA/$FILE/TPC%20Outlook_EMEIA.pdf
2) Image: Jana Kubicová
• „Countries are striving to find the right balance between a tax system that
attracts investment with one that generates the revenue needed to meet
obligations and fund services.“1

15. Source: Jana Kubicová own compilation based on the idea published here:
http://www.ey.com/Publication/vwLUAssets/Tax_policy_and_controversy_outlooks_for_2012_-_EMEIA/$FILE/TPC%20Outlook_EMEIA.pdf

16.
Tax on personal income Tax on corporate income VAT**
2000 2011 2012*** 2000 2011 2012*** 2000 2011 2012***
EU27* 44.8 37.5 38.1 31.9 23.4 23.5 19.2 20.7 21.0
EA17* 47.1 42.2 43.2 34.4 25.9 26.1 18.1 19.7 20.0
Belgium 60.6 53.7 53.7 40.2 34.0 34.0 21.0 21.0 21.0
Bulgaria 40.0 10.0 10.0 32.5 10.0 10.0 20.0 20.0 20.0
Czech Republic 32.0 15.0 15.0 31.0 19.0 19.0 22.0 20.0 20.0
Denmark 62.9 55.4 55.4 32.0 25.0 25.0 25.0 25.0 25.0
Germany 53.8 47.5 47.5 51.6 29.8 29.8 16.0 19.0 19.0
Estonia 26.0 21.0 21.0 26.0 21.0 21.0 18.0 20.0 20.0
Ireland 44.0 41.0 41.0 24.0 12.5 12.5 21.0 21.0 23.0
Greece 45.0 49.0 49.0 40.0 30.0 30.0 18.0 23.0 23.0
Spain 48.0 45.0 52.0 35.0 30.0 30.0 16.0 18.0 18.0
France 59.0 46.7 46.8 37.8 34.4 36.1 19.6 19.6 19.6
Italy 45.9 45.6 47.3 41.3 31.4 31.4 20.0 20.0 21.0
Cyprus 40.0 30.0 38.5 29.0 10.0 10.0 10.0 15.0 17.0
Latvia 25.0 25.0 25.0 25.0 15.0 15.0 18.0 22.0 22.0
Lithuania 33.0 15.0 15.0 24.0 15.0 15.0 18.0 21.0 21.0
Luxembourg 47.2 42.1 42.1 37.5 28.8 28.8 15.0 15.0 15.0
Hungary 44.0 20.3 20.3 19.6 20.6 20.6 25.0 25.0 27.0
Malta 35.0 35.0 35.0 35.0 35.0 35.0 15.0 18.0 18.0
Netherlands 60.0 52.0 52.0 35.0 25.0 25.0 17.5 19.0 19.0
Austria 50.0 50.0 50.0 34.0 25.0 25.0 20.0 20.0 20.0
Poland 40.0 32.0 32.0 30.0 19.0 19.0 22.0 23.0 23.0
Portugal 40.0 50.0 49.0 35.2 29.0 31.5 17.0 23.0 23.0
Romania 40.0 16.0 16.0 25.0 16.0 16.0 19.0 24.0 24.0
Slovenia 50.0 41.0 41.0 25.0 20.0 20.0 19.0 20.0 20.0
Slovakia 42.0 19.0 19.0 29.0 19.0 19.0 23.0 20.0 20.0
Finland 54.0 49.2 49.0 29.0 26.0 24.5 22.0 23.0 23.0
Sweden 51.5 56.4 56.6 28.0 26.3 26.3 25.0 25.0 25.0
United Kingdom 40.0 50.0 50.0 30.0 26.0 24.0 17.5 20.0 20.0
Norway 47.5 40.0 40.0 28.0 28.0 28.0 : : :
Iceland : 46.1 31.8 30.0 20.0 20.0 : : :
Top statutory income tax rates and standard VAT rates
Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

17.
Tax on personal income Tax on corporate income VAT
2000 2011 2012 2000 2011 2012 2000 2011 2012
EU27* 44.8 37.5 38.1 31.9 23.4 23.5 19.2 20.7 21.0
EA17* 47.1 42.2 43.2 34.4 25.9 26.1 18.1 19.7 20.0
Bulgaria 40.0 10.0 10.0 32.5 10.0 10.0 20.0 20.0 20.0
Czech
Republic
32.0 15.0 15.0 31.0 19.0 19.0 22.0 20.0 20.0
Estonia 26.0 21.0 21.0 26.0 21.0 21.0 18.0 20.0 20.0
Latvia 25.0 25.0 25.0 25.0 15.0 15.0 18.0 22.0 22.0
Lithuania 33.0 15.0 15.0 24.0 15.0 15.0 18.0 21.0 21.0
Hungary 44.0 20.3 20.3 19.6 20.6 20.6 25.0 25.0 27.0
Poland 40.0 32.0 32.0 30.0 19.0 19.0 22.0 23.0 23.0
Romania 40.0 16.0 16.0 25.0 16.0 16.0 19.0 24.0 24.0
Slovenia 50.0 41.0 41.0 25.0 20.0 20.0 19.0 20.0 20.0
Slovakia 42.0 19.0 19.0 29.0 19.0 19.0 23.0 20.0 20.0
Top statutory income tax rates and standard VAT rates
Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

18. ..... increasingSource: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

19. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

20. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

21. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

22. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

23. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

24. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

25. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

26. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

27. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

28. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

29. Source: Jana Kubicová own compilation based on data sourced from Taxation Trends in the European Union, 2012 edition

30. 
jana.kubicovajana.kubicova@@euba.skeuba.sk
Thank you very much for your attention!Thank you very much for your attention!