How has the tax system envolved?

Tax system

The Principality of Andorra’s tax system has evolved in accordance with the country’s economic structure and activity and the tax bases have been extended to better distribute the tax burden. The country has moved from a system based almost exclusively on indirect taxation to one of direct taxation comparable to the systems in other countries.

Under the Constitution, jurisdiction over tax matters is shared by the parishes and the central government.

The current tax system is structured around direct and indirect taxes and customs duties.