In planning of this paper we have started from the question whether those 27 states belonging to the European Union are able to promote, due to their fiscal systems, the fiscal co-ordination within the European Union or to accept the fiscal systems, consequently. In this way, the paper provides a breakdown of taxes according to different classifications: by types of taxes (direct taxes, indirect taxes, social contributions) and by levels of government. The breakdown of tax revenue data computed in percentage of GDP provides indicators of the tax burden and of the structure of taxation in the different Member States, as well as developments over time. As the interpretation of the tax-to-GDP ratio as an indicator for the tax burden requires additional information, an economic classification of taxes has been developed and implicit tax rates have been computed for the economic categories identified.

tax systems, new member states, old member states, differences in tax system