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Consumption Tax Trends 2008

VAT/GST and Excise Rates, Trends and Administration Issues

Consumption Tax Trends 2008 by OECD Publishing
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This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as 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. This edition’s special feature describes the way VAT is implemented in three significant non-OECD economies: China, Russia and India.

Organisation for Economic Co-operation and Development; November 2008
123 pages; ISBN 9789264055681
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Title: Consumption Tax Trends 2008
Author: OECD Publishing
 
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ISBNs
9264055681
9789264039476
9789264055681