Tax mix development in the member states of the European Union
ENThe aim of the article is to identify changes in the share of revenues of taxes in total tax revenue in the European Union countries, and to identify groups of similar states in the years 1995 and 2016. The analysis of the tax mix of the member states uses cluster analysis and analysis of the variation coefficient. The cluster analysis confirms differences between Nordic, western and new members. The coefficient of variation shows a higher similarity of indirect taxes than in the case of direct taxes. The tax mixes of the member states do not significantly converge despite the efforts of the European Union to harmonize member states' tax systems. However, there is a difference among the first 15 member states of the European Union and a group of other states that joined the European Union later. The new member states prefer indirect taxes, which make up a large share of tax revenue. These tax mixes in the European Union did not change significantly between the years 1995 and 2016.
