Consumption Tax Trends 2008

VAT/GST and Excise Rates, Trends and Administration Issues

image of Consumption Tax Trends 2008

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. This edition’s special feature describes the way VAT is implemented in three significant non-OECD economies: China, Russia and India.


Application of Value Added Taxes in three Non-OECD Economies: China, Russia and India

The expansion of value added taxes to more than 140 countries (see Chapter 2) is one of the major developments in the consumption taxes area over the last twenty years. Whilst the statistical part of this publication is limited to OECD member countries it is useful to provide an overview of the VAT systems being developed in three major non- OECD economies i.e. China, Russia and India.


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