Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series

24-Nov-2010

The Comparative Information Series (CIS) is a comprehensive survey of tax administration practices across 30 OECD and 13 selected non-OECD countries. Its starting point is the premise that revenue bodies ...

Consumption Tax Trends - 2008 Edition

27-Nov-2008

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 ...

Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series 2006

13-Feb-2007

This information series, prepared by the Centre for Tax Policy and Administration and approved by the Committee on Fiscal Affairs (CFA), provides internationally comparative data on aspects of tax systems ...

Taxing power of local and regional governments in OECD countries

26-Jan-2007

This set of tables provides an overview on local and regional government's tax autonomy in 2002 and its evolution since 1995. Tax autonomy is grouped into six categories, from full discretion ...

Revenue structure of sub central government

14-Sep-2006

This table summarizes the revenue sources of sub central governments. Revenue sources are divided into autonomous tax revenue, shared taxes, earmarked and non-earmarked grants. Borrowing and fees are ...

Intergovernmental grants

20-Jul-2006

These tables provide an overview of: grants by donor and recipient sub-sector; grant revenue by type of grant and grants by government function.  Finally, a summary of fiscal autonomy indicators.

Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

20-Jul-2006

Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken ...

Tax and the crisis

Fighting tax evasion

www.itdweb.org

A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters

International Tax Dialogue