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...

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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 Cedex, France : OECD 2003.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705403006719
Descripción
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.
Notas:Description based upon print version of record.
Descripción Física:1 online resource (336 p.)
ISBN:9781280170447
9786610170449
9789264104808