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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.

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Taxing Consumption

In the OECD classification, “taxes” are confined to compulsory, unrequited payments to general government. They are divided into five broad categories: taxes on income, profits and capital gains; social security contributions; taxes on payroll and workforce; property taxes; and taxes on goods and services, i.e. consumption taxes (see OECD, Revenue Statistics 1965-2006).

English

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