VAT/GST and excise rates, trends and administration issues /

• Corporate Author: Organización para la Cooperación y el Desarrollo Económicos
• Format: Book
• Language: English
• Published: Paris : OECD, 2005
• Series: Consumption tax trends ; no. 5
• Subjects: IMPUESTO AL CONSUMO; IMPUESTO AL VALOR AGREGADO; PAISES DE LA OCDE; IMPUESTO DE COMPRAVENTA; IVA

Table of Contents:

• Introduction
• 1. Taxing consumption
• 2. Consumption tax topics
• 3. Value added tax/tax on goods and services yield, rates and structures
• 4. Selected excise duties in OECD member countries
• 5. Taxing vehicles
• 6. Globalisation of services and intangibles: the consumption tax challenge
• 7. Financial services-emerging approaches to a perennial problem
• 8. Reducing VAT revenue leakage: improved approaches are needed in many countries
• Annex 1. Table of exchange rates
• Annex 2. Guidelines on e-commerce and consumption tax guidance series
• Annex 3. Environmentally related taxes
• List of figures
• List of tables.