Bureaucracy is a common problem in most countries, including the Member States of the European Union. This issue impacts all areas of civil services, including the fiscal system through tax collection and tax compliance. This study aims to analyze the impact of tax reforms on the business environment by using different business confidence indicators as an estimation of the expected evolution of the industrial sector, the construction sector, the retail sector and the services sector, as well as the tax burden as a proxy for the tax reforms. Our research is based on quarterly data collected for the 28 European Union Member States, for a period of 30 years. The conclusions were reached following multiple regression estimations, done for each Member State separately, and followed by a detailed analysis of the results obtained. Thus, focusing on each country individually, the study reveals the influence of reforms in the tax systems on business confidence.

中文翻译：

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税制改革对商业信心的影响分析：来自欧盟成员国的经验证据

在包括欧洲联盟成员国在内的大多数国家，官僚主义是一个普遍的问题。该问题通过征税和税收合规影响了公务员制度的所有领域，包括财政系统。本研究旨在通过使用不同的商业信心指标来分析税制改革对商业环境的影响，以评估工业部门，建筑部门，零售部门和服务部门的预期发展以及税收负担作为税收改革的代理。我们的研究基于30年来为28个欧盟成员国收集的季度数据。在对每个成员国分别进行多次回归估计后得出结论，然后对获得的结果进行详细分析。从而，