Of tax systems in the eu and of the main policy issues they raise the first section presents the main forces shaping tax policy in the eu area since the early 1970s and in the near future the second section examines the main features of eu countries tax systems and how they affect employment consumption patterns. The chief characteristics of the tax systems of the major european countries this summary is designed to serve as a background for the main issue of this conference the proper division between direct and indirect taxes in the american tax system a factual account is impor tant because european tax systems and high rates of european growth. Compare tax systems of different countries compare corporation tax dividends interests and royalties withholding tax capital gains vat etc comparison engines compare tax systems compare companies compare trusts identify tax treaties articles specialist writers newsletter what is worldtax management team legal notices. Eu tax systems the tax burden in the eu area is much higher than in most other oecd countries defined as the tax to gdp ratio it stood at 40 per cent in 1998 some 11 and 12 percentage points higher than in the united states and japan respectively. The polish accounting system focusing on the gener al evolution of accounting the major users of accounting systems relationships be tween accounting and tax laws the advancement of capital markets and corporate go vernance as well as the institutionalisation of the accounting system sect ion two presents ifrs
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