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.


Value Added Taxes Yield, Rates and Structure

Although most countries have adopted the general consumption tax system called Value Added Tax (VAT or in several countries Goods and Services Tax – GST), there are many differences in the way it is implemented, including between EU Member States whose VAT laws share the same legislative root. These differences may be divided into two categories: differences that have a decisive impact on international trade and those that mainly impact local tax management.


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