Consumption tax trends 2008 VAT/GST and excise rates, trends and administration issues

This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as 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 prov...

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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 2008.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705827106719
Tabla de Contenidos:
  • Foreword; Table of Contents; Introduction; English Summary; Résumé en français; Chapter 1. Taxing Consumption; Chapter 2. Consumption Tax Topics; Chapter 3. Value Added Taxes Yield, Rates and Structure; Chapter 4. Selected Excise Duties in OECD Member Countries; Chapter 5. Taxing Vehicles; Chapter 6. Application of Value Added Taxes in three Non-OECD Economies: China, Russia and India; Annex 1. Exchange Rates PPP 2006; Annex 2. Countries with VAT (2008)