The present article seeks to establish how tax system reforms, and especially changes in income tax, influence the risk of budget revenue fluctuations in EU member states. After a brief historical background on taxation, changes in the income tax in EU member states over 1995-2015 are discussed, and their implications for budget revenues are presented. As the authors’ analysis demonstrates, the risk of budget revenue fluctuations that might occur in response to changes in income tax rates and procedures in EU member states is insignificant.
CITATION STYLE
Mróz, B., & Sokołek, M. (2016). Personal income tax and the risk of revenue fluctuations in the European Union. In Risk Management in Public Administration (pp. 389–410). Springer International Publishing. https://doi.org/10.1007/978-3-319-30877-7_13
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