Consumption tax trends 2018 : VAT/GST and excise rates, trends and policy issues

Consumption tax trends 2018 VAT/GST and excise rates, trends and policy issues

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax.

Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD [2018]
Materias:
Value-added tax.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705014406719
Tabla de Contenidos:
  • Intro
  • Foreword
  • Acknowledgements
  • Table of contents
  • Executive Summary
  • Chapter 1. Key Consumption Tax Trends and Figures
  • 1.1. Introduction
  • 1.2. Classification of consumption taxes
  • 1.3. Evolution of consumption tax revenues
  • 1.4. Spread of VAT
  • 1.5. The main features of VAT design
  • 1.5.1. A tax on final consumption
  • 1.5.2. The staged collection process
  • 1.5.3. Neutrality
  • 1.6. Main design features of Retail Sales Taxes
  • 1.7. Main characteristics of consumption taxes on specific goods and services 1.8. VAT and international trade
  • The destination principle
  • 1.8.1. Implementing the destination principle
  • 1.8.2. Application of the destination principle to the cross-border trade in goods
  • 1.8.3. Application of the destination principle to the cross-border trade in services and intangibles
  • 1.8.4. The International VAT/GST Guidelines
  • Notes
  • References
  • Annex 1.A. Data on Tax Consumption
  • Chapter 2. Value Added Taxes: Main Features and Implementation Issues
  • 2.1. Introduction
  • 2.2. The evolution of standard rates and reduced rates 2.2.1. Standard VAT rates have reached a plateau in recent years
  • 2.2.2. OECD countries continue to apply a wide variety of reduced VAT rates
  • 2.3. Exemptions
  • 2.4. Restrictions to the right to deduct VAT on specific inputs
  • 2.5. Registration and collection thresholds
  • 2.6. Usage of margin schemes
  • 2.7. Measuring performance of VAT: the VAT Revenue Ratio
  • 2.7.1. What does the VRR measure?
  • 2.7.2. Assessing the tax base
  • 2.7.3. The formula used to estimate the VRR of OECD countries
  • 2.7.4. The VRR estimates for OECD countries
  • 2.7.5. Factors that may influence the VRR 2.7.6. Assessing the relative impact of the various factors that may impact the VRR
  • 2.8. Combatting VAT avoidance and evasion
  • 2.8.1. VAT revenue losses remain significant
  • 2.8.2. Changes in the VAT collection methods: domestic reverse charge and split payment
  • 2.8.3. Collecting transaction data from the taxpayer
  • 2.8.4. International administrative cooperation
  • References
  • Annex 2.A. Data on VAT rates and structures
  • Chapter 3. Selected Excise Duties in OECD Countries
  • 3.1. Introduction
  • 3.2. Key characteristics and revenue trends 3.2.1. Ad valorem vs. ad quantum excises
  • 3.2.2. Excises as an instrument to influence behaviour
  • 3.3. Alcoholic beverages
  • 3.4. Tobacco products
  • 3.5. Mineral oil products
  • 3.6. Impact on cross-border trade
  • 3.7. Distributional impact of excise
  • Notes
  • References
  • Annex 3.A. Tables
  • Chapter 4. Taxing vehicles
  • 4.1. Introduction
  • 4.2. Car taxation used to curb transport externalities
  • 4.3. Taxes on purchase and registration of motor vehicles
  • 4.4. Periodic taxes in connection with ownership or use of motor vehicles
  • References
  • Annex 4.A. Data on Car Taxation
  • .

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