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Home > Vol. 4 (2012) > Iss. 1

 

Abstract

The European Union (EU) wants to finance part of the EU budget with a European tax which citizens would pay directly to the Union. One option is a communication tax. After a brief view of the finances of the EU and the history of the idea of taxing communication, the note states the criteria used in selecting a EU tax. After an assessment according to the criteria, the article concludes that at this moment a European Internet communication tax is not a viable option. For the citizen, it is a visible and equitable tax that does not distort economic decision-making. However, it makes hardly any sense from the point of view of the other budgetary, efficiency, and political criteria. To reform this situation, an EU policy on information and communication technologies is planned, including the dedication of resources to an EU-wide infrastructure and digital networks, which could make taxation of communications at the EU level a more feasible option. However, the technical aspects of taxing the Internet and other media – which are, at present, hardly discussed – may still prove to be significant barriers to such a policy.