The “Tax Policies in the EU survey” examines how member states’ tax systems help to promote investment and employment; how they are working to reduce tax fraud, evasion and avoidance; and how tax systems help to address income inequalities and ensure social fairness.

The report presents a summary of investment and employment measures available in member states. The Commission concludes that social justice and fairness are key topics for policy makers in general and in taxation in particular. Tax issues relating to digitalisation are described in the report as both a challenge and an opportunity; necessitating rethink of how tax systems designed.