Consumption Tax Trends 2012 : VA/GST and excise rates, trends and administration issues

Consumption Tax Trends 2012 VA/GST and excise rates, trends and administration issues

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selecte...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (corporate author)
Autor Corporativo: Organisation for Economic Co-operation and Development Corporate Author (corporate author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris, France : OECD 2012.
Materias:
Spendings tax > OECD countries.
Value-added tax > OECD countries.
Taxation of articles of consumption > OECD countries.
Environmental impact charges > OECD countries.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705946606719
Tabla de Contenidos:
  • Foreword; Acknowledgements; Table of contents; Introduction; Consumption tax trends 2012 Summary; Chapter 1 - Taxing consumption; Consumption taxes; General consumption taxes; Chapter 2 - Consumption tax topics; Taxing international trade; Improving VAT efficiency; Tackling VAT fraud; Chapter 3 - Value added tax: Yield, rates and structure; Key features of the VAT systems; The rates of VAT; Exemptions; Thresholds; Restrictions to the right to deduct VAT on specific inputs; Chapter 4 - Measuring performance of VAT: The VAT revenue ratio
  • Chapter 5 - Selected excise duties in OECD member countriesChapter 6 - Taxing vehicles; Tendances des impôts sur la consommation 2012 Synthèse; Chapitre 1 - Imposer la consommation; Les impôts généraux sur la consommation; Les impôts sur les biens et services déterminés : les droits d'accise; Chapitre 2 - Actualités des impôts sur la consommation; L'imposition des transactions internationales; La neutralité internationale de la TVA; Améliorer l'efficacité de la TVA; Lutter contre la fraude à la TVA; Chapitre 3 - Taxe sur la valeur ajoutée : rendement, taux et structure
  • Caractéristiques clés des impôts sur la consommationChapitre 4 - Mesurer l'efficacité de la TVA : le ratio de recettes TVA; Chapitre 5 - Sélection d'accises dans les pays membres de l'OCDE; Chapitre 6 - Les impôts sur les véhicules; Chapter 1. Taxing consumption; Introduction; Consumption taxes; Figure 1.1. Average tax revenue as a percentage of aggregate taxation, by category of tax; Table 1.1. Consumption taxes (5100) as percentage of total taxation; General consumption taxes; Retail sales taxes; Value added taxes; Consumption taxes on specific goods and services; Notes; Bibliography
  • Chapter 2. Consumption tax topicsIntroduction; Value added taxes; Spread of VAT; Developments in cross-border trade taxation; Excise taxes; Notes; Bibliography; Chapter 3. Value added taxes yield, rates and structure; Introduction; Importance of, and trends in, general consumption taxes; Table 3.1. Taxes on general consumption (5110) as percentage of GDP; Table 3.2. Taxes on general consumption (5110) as percentage of total taxation; Table 3.3. Taxes on specific goods and services (5120) as percentage of GDP
  • Table 3.4. Taxes on specific goods and services (5120) as percentage of total taxationTable 3.5. Value added taxes (5111) as percentage of GDP; Table 3.6. Value added taxes (5111) as percentage of total taxation; Figure 3.1. Share of consumption taxes as percentage of total taxation; Table 3.7. Tax structures in the OECD area; Key features of the VAT systems; The rates of VAT; Table 3.8. VAT/GST rates; Figure 3.2. Standard rates of VAT; Exemptions; Thresholds; Special VAT taxation methods; Restrictions to the right to deduct VAT on specific inputs
  • VAT relief for goods imported by final consumers

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