Revenue statistics = Statistiques des recettes publiques special features: tax reliefs and the interpretation of tax-to-GDP ratios : the introduction of accrual accounting = études spéciales: allégements fiscaux et interprétation des rapports impôts PIB : l'instauration de la comptabilisation en droits constates
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 r...
Autor principal: | |
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Autores Corporativos: | , |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris Cedex, France :
OECD
2003.
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Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705403006719 |
Sumario: | 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. |
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Notas: | Description based upon print version of record. |
Descripción Física: | 1 online resource (336 p.) |
ISBN: | 9781280170447 9786610170449 9789264104808 |