Consumption Tax Trends 2008

VAT/GST and Excise Rates, Trends and Administration Issues

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


Taxing Vehicles

Motoring has been an important source of tax revenue for a long time. All member countries rely heavily on a range of tax instruments to ensure significant budgetary receipts from both private and commercial road users. Vehicle taxation in its widest definition represents a prime example of the use of the whole spectrum of consumption taxes. Over the last fifteen years, these taxes have been adapted to influence consumer behaviour, mainly to achieve environmental objectives.


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