The average tax burden of EU countries accounts for 4 1. 1% of GDP, among which Sweden (54. 1%) and Denmark (49.8%) have the highest taxes. Statistics also show that Sweden, Denmark, Finland and other Nordic countries have higher direct taxes; Ireland, Greece, Portugal and other countries have higher indirect taxes. The ranking and proportion of EU countries' tax burden in GDP are as follows: Sweden (54. 1%), Denmark (49.8%), Finland (46.0%), Belgium (46.0%), Austria (45.6%), France (45.4%) and Italy (42.6%). Britain (37.5%), Greece (36.8%), Portugal (35.9%), Spain (35.6%) and Ireland (3 1.2%). In addition, for comparison, the tax burden of the United States and Japan is 29.6% and 27. 1% respectively.