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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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development Staff (corporate author)
Corporate Authors: Organisation for Economic Co-operation and Development Staff Corporate Author (corporate author), Organisation for Economic Co-operation and Development (-)
Format: eBook
Language:Inglés
Published: Paris : OECD 2006.
Edition:2006 ed
Subjects:
Spendings tax.
Value-added tax.
Taxation of articles of consumption.
Environmental impact charges.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705396806719
Table of 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

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