Revenue statistics in Asian countries 2014 trends in Indonesia and Malaysia

This publication provides internationally comparable data on tax levels and tax structures for Indonesia and Malaysia. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD metho...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autor Corporativo: Organisation for Economic Co-operation and Development, author, issuing body (author)
Formato: Libro electrónico
Idioma:Inglés
Publicado: [Paris, France] : OECD Publishing 2014.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706733806719
Tabla de Contenidos:
  • Foreword; Acknowledgements; Table of contents; Executive summary; Key findings; Tax Revenue Trends 1990-2012; Tax ratios; Tax structures; Taxes by level of government; Policy challenges for Indonesia and Malaysia; Comparative charts; References; Tax Levels and Tax Structures, 1990-2012; Comparative Tables, 1990-2012; Comparative charts; Country tables, 1990-2012 - Tax revenues; Country Tables, 1990-2012; ANNEX A. The OECD Classification of Taxes and Interpretative Guide; Coverage; Basis of reporting; General classification criteria; Commentaries on items of the list
  • Conciliation with National AccountsMemorandum item on the financing of social security benefits; Memorandum item on identifiable taxes paid by government; Relation of OECD classification of taxes to national accounting systems; The OECD classification of taxes and the International Monetary Fund (GFS) system; Comparison of the OECD classification of taxes with other international classifications; Attribution of tax revenues by sub-sectors of general government; Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes