KHO THƯ VIỆN 🔎

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

➤  Gửi thông báo lỗi    ⚠️ Báo cáo tài liệu vi phạm

Loại tài liệu:     PDF
Số trang:         194 Trang
Tài liệu:           ✅  ĐÃ ĐƯỢC PHÊ DUYỆT
 











Nội dung chi tiết: Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption tax trends 2016 VATGST and excise rates, trends and policy issuesXCISE RATES, TRENDS AND POLICY ISSUESOECDBET TER POLICIES FOR BET TER LIVESThis work is published under the responsibility of the Secretary-General of

the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries.'Illis document Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

and boundaries and to the name of any territory, city or area.Please cite tilts publication as:OECD (2016). Consumption Tax Trends 2016; VAT/GST and e

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues 2 (PDF)Serics: CoiLsumpl ion Til X TlendsISSN 1S62-8/S2 (print)ISSN 1999-01/9 (online)rhe statistical data for Israel are supplied by and under the r

esponsibility of the relevant Israeli authorities. live use of such data by the OECD IS without prejudice to the status of the Golan Heights, Hast Jer Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

usalem and Israeli settlements in the West Bank under the terms of international law.Corrigenda to OECD publications may be found on line at w~uiuzoec

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

d.org/abouvpubishin^'corrigetria.lum.© OECD 2016You can copy, dewnked or print OECD content for your own use. and you can mchldc excerpts from OECD pu

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption tax trends 2016 VATGST and excise rates, trends and policy issuesowMccmonr. of or<3> as wurev and copyright cwtarr is gwn All requests for public or commercial

tr Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

ance center (ccq at 3tfó<»«p>ns>Jtxom or the centre frar»;ais d'exploitation du droit de cepte Kiel at ecnti»acựécf«s.ccffl.FOREWORDForewordThis is th

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

e eleventh edition of Consumption Tax TYends, a biennial OECD publication. It presents cross-country comparative data relative to consumption taxes in

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption tax trends 2016 VATGST and excise rates, trends and policy issuesre updated up to and including 2014. Price levels for fuel oils are updated as at 4th Quarter 2015 from Energy Prices and Taxes - Quarterly Statistics

issued by the International Energy Agency. The country data for the report have, for the most part, been provided by delegates to Working Party No. 9 Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

. The exchange rates used to convert national currencies into US dollars (USD) are average market rates for 2015 taken from the OECD Monetary and Fina

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

ncial Statistics, except for Tables 1.A1.10 (Chapter 1), and 2.A2.3 (Chapter 2) where the Purchase Power Parity (PPP) rates are used as they provide f

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption tax trends 2016 VATGST and excise rates, trends and policy issuesillustrates the evolution of consumption taxes as instruments for raising tax revenue. It identifies and documents the large number of differences tha

t exist in respect of the consumption tax base, rates and implementation rules while highlighting the features underlying their development. It looks, Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

in particular, at developments in the Value Added Tax/Goods and Services Tax (VAT/GST) area (referred to as "VAT" in this publication). It notably pr

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

esents an updated estimate of the VAT Revenue Ratio (VRR) for OECD countries, providing an indicator of the loss of VAT revenue as a consequence of ex

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption tax trends 2016 VATGST and excise rates, trends and policy issuesceptance as the emerging international standard for the application of VAT to cross-border trade in services and intangibles. Chapter I summarises tre

nds in consumption taxes and their main features. It shows the evolution of consumption tax revenues between 1965 and 2014 and looks in some more deta Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

il at the application of VAT to international trade, more particularly at the challenges of applying VAT to cross-border trade in services and intangi

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

bles and at the OECD International VAT/GST Guidelines. It also considers the recent evolutions concerning VAT fraud. Chapter 2 describes the key featu

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption tax trends 2016 VATGST and excise rates, trends and policy issuesAT relief arrangements for goods imported by final consumers and special tax collection methods. It is complemented with a technical note on the ratio

nale and impact of reduced VAT rates. Chapter 3 describes how the VAT Revenue Ratio (VRR) provides an indicator of the effect of exemptions, reduced r Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

ates and non-compliance on government revenues and explains how it is calculated and should be interpreted. It is complemented with technical notes on

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

measurement issues. Chapter 4 describes the main features of excise duties and their impact on revenue, customer behaviour and markets. It shows the

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues, an estimate of the total tax burden in a pack of cigarettes in OECD countries. Chapter 5 describes the mainfeatures of vehicle taxes and their use f

orCONSUMPTION TAX TRENDS 2016 o OECD 20163FOREWORDinfluencing customer behaviour. Jt provides detailed information on taxes on sale and registration o Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

f vehicles and recurrent taxes.This publication was prepared under the auspices of the Working Party N’9 on Consumption Taxes, of the Committee on Fis

Consumption tax trends 2016 VATGST and excise rates, trends and policy issues

cal Affairs. It was written by Stephane Buydens of the OECD Centre for Tax Policy and Administration (CTPA).4CONSUMPTION TAX TRENDS 2016 o OECD 2016

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Consumption Tax Trends 2016VAT/GST AND EXCISE RATES, TRENDS AND POLICY ISSUES®)) OECDhttps://khothu vien .comConsumption Tax Trends 2016VAT/GST AND EX

Gọi ngay
Chat zalo
Facebook