Revenue statistics in Asian countries 2014 : trends in Indonesia and Malaysia.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author, issuing body.

Language:

English

Subjects (All):

Revenue--Statistics.

Revenue.

Social security--Statistics.

Social security.

Physical Description:

1 online resource (78 p.)

Place of Publication:

[Paris, France] : OECD Publishing, 2014.

Language Note:

English

Summary:

This publication provides internationally comparable data on tax levels and tax structures for Indonesia and Malaysia. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to Asian countries, Revenue Statistics in Asian Countries enables meaningful cross-country comparisons about tax levels and structures not only between Asian economies, but also between them and their industrialised peers. Future editions will cover additional Asian countries.

Contents:

Foreword; Acknowledgements; Table of contents; Executive summary; Key findings; Tax Revenue Trends 1990-2012; Tax ratios; Tax structures; Taxes by level of government; Policy challenges for Indonesia and Malaysia; Comparative charts; References; Tax Levels and Tax Structures, 1990-2012; Comparative Tables, 1990-2012; Comparative charts; Country tables, 1990-2012 - Tax revenues; Country Tables, 1990-2012; ANNEX A. The OECD Classification of Taxes and Interpretative Guide; Coverage; Basis of reporting; General classification criteria; Commentaries on items of the list

Conciliation with National AccountsMemorandum item on the financing of social security benefits; Memorandum item on identifiable taxes paid by government; Relation of OECD classification of taxes to national accounting systems; The OECD classification of taxes and the International Monetary Fund (GFS) system; Comparison of the OECD classification of taxes with other international classifications; Attribution of tax revenues by sub-sectors of general government; Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes

Notes:

Description based upon print version of record.

Includes bibliographical references.

Description based on online resource; title from PDF title page (ebrary, viewed June 5, 2014).

ISBN:

92-64-21069-5