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The Statistical Office of the European Union (Eurostat) and the European Commission's Directorate-General for Taxation and Customs Union has issued a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, which presents an overview of the tax system in each of the 30 countries covered (EU countries, Iceland and Norway), the revenue trends and the main recent policy changes. In the EU28 level, the overall tax-to-GDP ratio, meaning the sum of taxes and compulsory social contributions in % of GDP, stood at 39.4% in 2012, up from 38.8% in 2011. In Cyprus, the overall tax burden (including social contributions) remained constant against the previous year, at 35.3 %of GDP. Hence Cyprus’ tax burden continues to be below the weighted EU average of 39.4%. The Cyprus chapter is available here.  The full report is available here and the relevant presentation is available here.

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