Log in to save to my catalogue

Consumption Tax Trends 2012 [electronic resource].

Consumption Tax Trends 2012 [electronic resource].

Consumption Tax Trends 2012 [electronic resource].

https://devfeature-collection.sl.nsw.gov.au/record/74VK35MGVmK3

Consumption Tax Trends 2012 [electronic resource].

About this item

Full title

Consumption Tax Trends 2012 [electronic resource].

Author / Creator

Publisher

Paris : Organisation for Economic Co-operation and Development, 2012.

Alternative title

BOOK

Date

2012.

Record Identifier

74VK35MGVmK3

MMS ID

991023948191302626

Language

English

Formats

Physical Description

Physical content

1 online resource (224 p.)

Content type

text

Media type

computer

Carrier type

online resource

Contents

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 - Va...

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...

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 tax...

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....

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...

VAT relief for goods imported by final consumers

Publication information

Publisher

Paris : Organisation for Economic Co-operation and Development, 2012.

Date Published

2012.

Subjects

Subjects and topics

More information

Scope and Contents

Summary

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 selected non-OECD economies, and describes a range of tax...

Alternative Titles

Full title

Consumption Tax Trends 2012 [electronic resource].

Variant title

BOOK

Authors, Artists and Contributors

Author / Creator

Notes

General note

Description based upon print version of record.

Language note

English

Identifiers

Primary Identifiers

Record Identifier

74VK35MGVmK3

Permalink

https://devfeature-collection.sl.nsw.gov.au/record/74VK35MGVmK3

Other Identifiers

ISBN

92-64-18218-7

DDC

300

MMS ID

991023948191302626

How to access this item