Reports


  • 11-December-2014

    English, PDF, 216kb

    Consumption Tax Trends: Key findings for Canada

    The GST revenues in Canada (for central government and provinces) accounted for 13.7% of total tax revenue in 2012, well below the OECD average of 19.5%.

  • 11-December-2014

    English, PDF, 266kb

  • 11-December-2014

    English, PDF, 216kb

    Consumption Tax Trends: Key findings for Hungary

    The VAT revenues in Hungary accounted for 23.7% of total tax revenue in 2012, well above the OECD average of 19.5%.

  • 11-December-2014

    English, PDF, 216kb

    Consumption Tax Trends: Key findings for Estonia

    The share of revenues from VAT in total tax revenue in Estonia was 26.6% in 2012, which is one of the highest in the OECD and far above the OECD average of 19.5%.

  • 11-December-2014

    English, PDF, 215kb

  • 11-December-2014

    English, PDF, 267kb

  • 11-December-2014

    English, PDF, 216kb

  • 10-December-2014

    English

    Consumption Tax Trends 2014 - VAT/GST and excise rates, trends and policy issues

    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 taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

  • 10-December-2014

    English

    The Distributional Effects of Consumption Taxes in OECD Countries

    The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

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