Consumption Tax Trends

Frequency :
Biennial
ISSN :
1999-0979 (online)
ISSN :
1562-8752 (print)
DOI :
10.1787/19990979
Next Edition: 10 Dec 2014
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This publication, published every two to three years, reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, and reviews current issues in consumption taxes.

Also available in: French
 
Consumption Tax Trends 2006

Consumption Tax Trends 2006

"VAT/GST and Excise Rates, Trends and Administration Issues" You do not have access to this content

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Author(s):
OECD
Publication Date :
08 June 2006
Pages :
124
ISBN :
9789264014183 (PDF) ; 9789264014176 (print)
DOI :
10.1787/ctt-2006-en

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This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.

Table of Contents

Introduction
Chapter 1. Taxing Consumption
Chapter 2. Consumption Tax Topics
-Value Added Taxes
-International VAT/GST Guidelines
-Improving VAT Efficiency
-Tackling VAT Fraud
-Improving Taxpayer Service
-Excise Taxes
-Conclusion
Chapter 3. Value Added Tax/Tax on Goods and Services Yield, Rates, and Structure
Chapter 4. Selected Excise Duties in OECD Member Countries
Chapter 5. Taxing Vehicles
Chapter 6. VAT Treatment of Small and Medium Enterprises
Annex 1. Exchange Rates
Annex 2. Extracts from the International VAT/GST Guidelines
Annex 3. Environmentally Related Taxes