ENGLISH

Consumption Tax Trends 2001 : VAT/GST, Excise and Environmental Taxes.

By OECD

Book information

Publisher
Organisation for Economic Co-operation and Development
Year
2001
ISBN
9789264195707, 926419570X
Language
english
Format
PDF
Filesize
602 kB (616849 bytes)
Pages
76\76
Time added
2017-11-12 21:25:44

Description

This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries. It also provides information about indirect tax topics currently under study at the OECD. It describes a range of taxation provisions such as the taxation of motor vehicles and also outlines the preliminary findings from discussions on taxation of electronic commerce currently in progress. Foreword Table of contents Chapter 1. Introduction Chapter 2. Consumption Tax Topics Chapter 3. Value Added Tax (Yield, Rates and Structure) Chapter 4. Selective Excise Duties in OECD Member Countries Chapter 5. Taxing Vehicles Chapter 6. Environmentally Related Taxes Chapter 7. Electronic Commerce and Consumption Taxes Chapter 8. The New GST in Australia.

Similar books