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  • 13-December-2018

    English

    Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 120 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard.This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.
  • 12-December-2018

    English, PDF, 1,465kb

    the-economic-impacts-of-hfe-lessons-from-australia

    The OECD fiscal federalism network is a high level, multidisciplinary platform bringing together fiscal policy makers on both the expenditure and taxation sides of the budget. Provides policy analysis on fiscal relations and sub-national public finance, driven by Network member countries and widely published. Maintains and regularly updates an extensive database covering all facets of intergovernmental fiscal relations.

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  • 12-December-2018

    English, PDF, 1,042kb

    reforms-of-fiscal-relations-in-brazil

    The OECD fiscal federalism network is a high level, multidisciplinary platform bringing together fiscal policy makers on both the expenditure and taxation sides of the budget. Provides policy analysis on fiscal relations and sub-national public finance, driven by Network member countries and widely published. Maintains and regularly updates an extensive database covering all facets of intergovernmental fiscal relations.

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  • 5-December-2018

    English, PDF, 403kb

    Revenue Statistics: Key findings for Czech Republic

    The tax-to-GDP ratio in the Czech Republic increased by 0.7 percentage points, from 34.2% in 2016 to 34.9% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 5-December-2018

    English, PDF, 391kb

    Revenue Statistics: Key findings for Sweden

    The tax-to-GDP ratio in Sweden did not change between 2016 and 2017. The tax-to-GDP ratio remained at 44.0%. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2%.

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  • 5-December-2018

    English

    Revenue Statistics 2018

    Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed an internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
  • 5-December-2018

    English, PDF, 401kb

    Revenue Statistics: Key findings for Slovenia

    The tax-to-GDP ratio in Slovenia decreased by 0.5 percentage points, from 36.5% in 2016 to 36.0% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 5-December-2018

    English, PDF, 401kb

    Revenue Statistics: Key findings for Luxembourg

    The tax-to-GDP ratio in Luxembourg increased by 0.6 percentage points, from 38.1% in 2016 to 38.7% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 5-December-2018

    English, PDF, 393kb

    Revenue Statistics: Key findings for Chile

    The tax-to-GDP ratio in Chile did not change between 2016 and 2017. The tax-to-GDP ratio remained at 20.2%. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2%.

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  • 5-December-2018

    English, PDF, 407kb

    Revenue Statistics: Key findings for Japan

    The tax-to-GDP ratio in Japan did not change between 2015 and 2016. The tax-to-GDP ratio remained a 30.6%. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 33.7% to 34.0% over the same period.

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