Consumption tax trends 2008 : VAT/GST and excise rates, trends and administration issues.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development Staff, Corporate Author.

Contributor:

Organisation for Economic Co-operation and Development.

Language:

English

Subjects (All):

Spendings tax.

Value-added tax.

Taxation of articles of consumption.

Environmental impact charges.

Physical Description:

1 online resource (123 p.)

Other Title:

French title on t.p. verso: Tendances des impots sur la consommation : TVA/TPS en droits d'accise : taux, tendances et questions d'administration

Place of Publication:

Paris : OECD, 2008.

Language Note:

English

Summary:

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.

Contents:

Foreword; Table of Contents; Introduction; English Summary; Résumé en français; Chapter 1. Taxing Consumption; Chapter 2. Consumption Tax Topics; Chapter 3. Value Added Taxes Yield, Rates and Structure; Chapter 4. Selected Excise Duties in OECD Member Countries; Chapter 5. Taxing Vehicles; Chapter 6. Application of Value Added Taxes in three Non-OECD Economies: China, Russia and India; Annex 1. Exchange Rates PPP 2006; Annex 2. Countries with VAT (2008)

Notes:

Description based upon print version of record.

Includes bibliographical references.

ISBN:

1-282-05555-0

9786612055553

92-64-05568-1

OCLC:

609833982