Revenue statistics = Statistiques des recettes publiques : special features : accrual reporting in revenue statistics 1965-2003 = etudes speciales : enregistrement en droits constates dans les statistiques des recettes publiques 1965-2003 / Organization for Economic Cooperation and Development.

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):

Revenue--Accounting.

Revenue.

Taxation.

Physical Description:

1 online resource (314 p.)

Edition:

2004 edition.

Place of Publication:

Paris Cedex, France : OECD, 2004.

Language Note:

English

Summary:

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes.

Contents:

Foreword/Avant-propos; Table of Contents; Table des matières; Introduction; Partie I. Tendances des recettes fiscales, 1965-2003; Partie II. Niveaux et structures des impôts, 1965-2002; Partie III. Tableaux par pays, 1965-2002; Partie IV. Recettes fiscales par sous-secteur d'administration 1975, 1985 et 2002; Partie V. Recettes non fiscales, recettes en capital et dons; Annex 1. The OECD Classification of Taxes and Interpretative Guide; Annexe 1. Classification des impôts de l'OCDE et guide d'interprétation

Notes:

Description based upon print version of record.

Description based on print version record.

ISBN:

1-280-16973-7

9786610169733

92-64-01786-0

OCLC:

171583824