The article examines how tax systems in European countries have changed over the past few decades, especially after the global financial crisis. The focus is on shifting taxes from labor to consumption or property to promote economic growth. The researchers analyze tax structures at the local government level in EU countries, looking at how different types of taxes (like income and sales taxes) have changed over time. They also study how these changes relate to the size of local economies, revenue growth, and budget stability. The goal is to understand how tax systems can be fair, efficient, and supportive of economic stability.