| B2B | Business-to-business |
| B2C | Business-to-consumer |
| BEPS | Base erosion and profit shifting |
| BIAC | Business and Industry Advisory Committee to the OECD |
| CFA | Committee on Fiscal Affairs |
| EU | European Union |
| GST | Goods and Services Tax |
| ICAO | International Civil Aviation Organization |
| OECD | Organisation for Economic Co-operation and Development |
| RST | Retail Sales Tax |
| RSP | Retail Selling Price (for cigarettes) |
| VAT | Value Added Tax. In this publication, VAT is used to refer to any national tax that embodies the basic features of a value added tax by whatever name or acronym it is known, e.g. Goods and Services Tax or GST |
| WHO | World Health Organisation |
Consumption Tax Trends 2020
VAT/GST and Excise Rates, Trends and Policy Issues