EU Study Reveals Wide Disparities in Public Perception of Tax Fairness

A new Eurobarometer study released today reveals significant differences across the European Union in how citizens perceive the fairness of their national tax systems, with perceptions ranging from widespread belief in proportionality to deep skepticism.

The 2025 study, which surveyed over 25,000 people, found that approximately one in five EU respondents believe citizens pay taxes in proportion to their income and wealth “to a large extent.” This view is most prevalent in Finland (38%) and Luxembourg (36%), while Latvia (8%) and Lithuania (9%) reported the lowest levels of agreement. Across the EU, 51% of respondents felt taxes were paid “to some extent” in proportion to income and wealth. This data is particularly relevant as tax revenue is crucial for funding essential public services.

However, a substantial minority – 24% across the EU – believe citizens “not at all” pay taxes fairly. This sentiment is particularly strong in Hungary (50%), Croatia (48%), Estonia (47%), and Bulgaria (46%). Experts suggest a link between institutional trust and perceptions of fairness. “Where citizens perceive procedures as transparent and rules as applied equally to all, tax morale and voluntary compliance tend to be strong,” explained Erick Kirchler, an economic psychology professor from the University of Vienna. He further noted that countries with high-quality public services, like those in the Nordics, demonstrate a clear “value for money” for taxpayers. For more information on tax systems across Europe, see the OECD’s tax website.

Researchers also point to the role of income redistribution and tax complexity. Dr. Fabian Kalleitner from Ludwig Maximilian University of Munich highlighted that citizens in Northern European countries generally report higher satisfaction with income distribution after taxes, due to both smaller income gaps and a higher income floor for the poor. Professor Caren Sureth-Sloane from Paderborn University emphasized that simpler tax systems, like those found in Nordic countries, are often linked to higher trust in government and the tax system itself. You can find more data on European economies at Eurostat.

EU officials stated they will use the findings to inform ongoing discussions about tax policy and transparency across member states, aiming to foster greater trust and compliance.