Consumption tax trends : 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 (120 p.)

Edition:

2006 ed.

Other Title:

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

Place of Publication:

Paris : OECD, 2006.

Language Note:

English

Summary:

This publication presents information about VAT/GST and excise duty rates in OECD member countries. It provides 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. Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.

Contents:

Foreword; Table of Contents; Introduction; Chapter 1. Taxing Consumption; Chapter 2. Consumption Tax Topics; Chapter 3. Value Added Tax/Tax on Goods and Services Yield, Rates and Structure; Chapter 4. Selected Excise Duties in OECD Member Countries; Chapter 5. Taxing Vehicles; Chapter 6. VAT Treatment of Small and Medium-sized Enterprises; Annex 1. Exchange Rates; Annex 2. Extracts from the International VAT/GST Guidelines; Annex 3. Environmentally Related Taxes

Notes:

Description based upon print version of record.

ISBN:

1-280-60667-3

9786610606672

92-64-01418-7

OCLC:

476075975