Consumption Tax Trends : VAT/GST and Excise Rates, Trends and Administration Issues, 2006 Edition.

Description

This publication presents information about VAT/GST and excise duty rates in OECD member countries. It provides 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 provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.  Read more... Foreword Table of Contents Introduction Chapter 1. Taxing Consumption Chapter 2. Consumption Tax Topics Chapter 3. Value Added Tax/Tax on Goods and Services Yield, Rates and Structure Chapter 4. Selected Excise Duties in OECD Member Countries Chapter 5. Taxing Vehicles Chapter 6. VAT Treatment of Small and Medium-sized Enterprises Annex 1. Exchange Rates Annex 2. Extracts from the International VAT/GST Guidelines Annex 3. Environmentally Related Taxes