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

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

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 pr...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development Staff (corporate author)
Autores Corporativos: Organisation for Economic Co-operation and Development Staff Corporate Author (corporate author), Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD 2006.
Edición:2006 ed
Materias:
Spendings tax.
Value-added tax.
Taxation of articles of consumption.
Environmental impact charges.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705396806719
Tabla de Contenidos:
  • 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

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