Latest Documents


  • 26-September-2018

    English

    The LAC Fiscal Initiative

    The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

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  • 20-August-2018

    English

    OECD Tax Policy Reviews: Slovenia 2018

    This report is part of the OECD Tax Policy Reviews. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.This report provides a comprehensive tax policy assessment of the taxes paid by individuals in Slovenia as well as tax reform recommendations. The report is divided into six chapters, with a summary of the main findings upfront, followed by more detailed recommendations at the end of chapters 3 to 6.  Chapter 1 sets the scene for tax reform in Slovenia. Chapter 2 focuses on the labour market, social policy and tax policy related challenges. The ensuing chapters assess the financing of the social security system (Chapter 3), identify strategies to strengthen the design of personal income tax (Chapter 4), indirect taxes (Chapter 5), and the taxation of capital income at the individual level (Chapter 6).
  • 22-July-2018

    English

    OECD/IMF Report on Tax Certainty - 2018 Update

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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  • 28-June-2018

    English

    Global Revenue Statistics Database

    Statistics on tax revenue are the foundation for analysis of tax and customs policies. Comparable and reliable statistics are critical to undertake such analysis and to develop better tax policies. The new Global Revenue Statistics Database is a major progress in providing comparable and reliable tax revenue data for a large coverage of countries from all regions of the world.

  • 28-June-2018

    English

    OECD launches largest source of comparable tax revenue data

    A new database providing detailed and comparable tax revenue information for 80 countries around the world – and which and will expand to cover more than 90 countries by the end of 2018 – was unveiled today during the 5th plenary meeting of the Inclusive Framework on BEPS, held in Lima, Peru.

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  • 28-June-2018

    Spanish

    La OCDE presenta la mayor fuente de datos estadísticos comparables sobre ingresos fiscales

    Hoy, con motivo de la V Reunión del Marco Inclusivo sobre BEPS celebrada en Lima, Perú, se ha dado a conocer una nueva base de datos que ofrece información detallada y comparable sobre los ingresos fiscales de 80 países de todo el mundo, y que se ampliará a finales de 2018 para incluir nuevos datos que abarquen más de 90 países.

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  • 26-June-2018

    English

    Key events during Inclusive Framework on BEPS meeting, on 27-28 June 2018 in Lima, Peru

    This two-day event is a key element of the Inclusive Framework, enabling countries to discuss implementation of the BEPS package, in particular the four minimum standards (Harmful Tax Practices, Preventing Treaty Abuse and the Multilateral Instrument, Country-by-Country Reporting, and Improving Dispute Resolution) and feed their perspectives into the global dialogue.

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  • 26-June-2018

    English, PDF, 61kb

    Status of the Value-added Tax Reform in the People’s Republic of China 2018

    China's reform measures demonstrate not only a continuously growing alignment of China’s VAT system with the international standards on VAT design and operation embedded in the OECD Guidelines, but also China’s commitment and contribution to the development of consistent and effective international VAT policies as a member of the OECD’s Global Forum on VAT.

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  • 13-June-2018

    English

    Reshaping the Personal Income Tax in Slovenia

    This report presents a tax reform package that prepares Slovenia for the ageing of its population. Slovenia faces a window of opportunity for a comprehensive tax reform that rebalances the tax mix away from employee social security contributions (SSCs) towards the personal income tax (PIT).

  • 30-May-2018

    English

    OECD Tax Database

    Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

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