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  • 5-December-2019

    English, PDF, 388kb

    Revenue Statistics: Key findings for Korea

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Korea increased by 1.5 percentage points from 26.9% in 2017 to 28.4% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

  • 15-October-2019

    English, PDF, 1,176kb

    Taxing Energy Use: Key findings for Korea

    This country note explains how Korea taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 24-July-2019

    English, PDF, 360kb

    Revenue Statistics in Asian and Pacific Economies 2019: Key findings for Korea

    Korea's tax-to-GDP ratio was 26.9% in 2017, below the OECD average (34.2%) by 7.3 percentage points, and above the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

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  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Korea

    The tax wedge for the average single worker in Korea increased by 0.5 percentage points from 22.5 in 2017 to 23.0 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 17-September-2018

    English, PDF, 125kb

    Effective carbon rates: Key findings for Korea

    This country note for Korea provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 28-August-2018

    English, PDF, 695kb

    Republic of Korea - Transfer Pricing Country Profile

    Republic of Korea - Transfer Pricing Country Profile

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  • 12-April-2018

    English, PDF, 234kb

    Taxation Household Savings: Key findings for Korea

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 9-avril-2018

    Français

    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 12-March-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Korea (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages.  Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Korea.
  • 20-July-2017

    English

    Revenue Statistics in Asian Countries 2017 - Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

    The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
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