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Latest Releases

Books and Papers

Harmful Tax Practices - 2017 Progress Report on Preferential Regimes
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317381e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/harmful-tax-practices-2017-progress-report-on-preferential-regimes_9789264283954-en
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This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.
The Changing Tax Compliance Environment and the Role of Audit
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317241e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-changing-tax-compliance-environment-and-the-role-of-audit_9789264282186-en
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This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.

Statistics

Tax on property
Click to Access:
    http://data.oecd.org/tax/tax-on-property.htm
  • DATA
Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes...
Revenue Statistics in Africa 2017
Click to Access:
    http://oecd.metastore.ingenta.com/content/2317233e.pdf
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/revenue-statistics-in-africa-2017_9789264280854-en-fr
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This publication compiles comparable tax revenue and non-tax revenue statistics for sixteen countries in Africa. The model is the OECD Revenue Statistics database.
Legal tax liability, legal remittance responsibility and tax incidence
Click to Access:
    http://oecd.metastore.ingenta.com/content/e7ced3ea-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/legal-tax-liability-legal-remittance-responsibility-and-tax-incidence_e7ced3ea-en
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This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments...
 
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Cover Image Did You Know

Thematic Video on Taxation

In 2014, consumption taxes account for approximately one third of the total taxes collected in OECD countries. VAT is the main one, both in terms of revenue and geographical coverage.
 
 
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