Consumption Tax Trends 2016: VAT/GST and excise rates, trends and policy issues: Edition 2016
معرفی کتاب «Consumption Tax Trends 2016: VAT/GST and excise rates, trends and policy issues: Edition 2016» نوشتهٔ Organisation For Economic Co-Operation And Development, Oecd، منتشرشده توسط نشر Oecd Publishing در سال 2016. این کتاب در 3 صفحه، فرمت pdf، زبان انگلیسی ارائه شده است. «Consumption Tax Trends 2016: VAT/GST and excise rates, trends and policy issues: Edition 2016» در دستهٔ بدون دستهبندی قرار دارد.
Doing well in exams at university is crucial to gaining a good degree. From the author of Studying at University, this new guide will equip students with all the tools they need to optimise their performance in exams. Packed with examples and practical exercises, the book explains key strategies for learning and revision. David McIlroy tackles problems ranging from confidence and motivation to anxiety control, to help develop the personal qualities which are vital for success. For anyone unsure why past exam results have not reflected their abilities, the book helps pinpoint strengths and weaknesses, and gives advice on how to improve performance. SAGE Study Skills are essential study guides for students of all levels. From how to write great essays and succeeding at university, to writing your undergraduate dissertation and doing postgraduate research, SAGE Study Skills help you get the best from your time at university. Visit the SAGE Study Skills hub for tips, resources and videos on study success! This biennial report presents cross-country comparative data relative to consumption taxes in OECD member countries, as at 1 January 2016. Tables using data from the National Accounts and data on tax revenue from Revenue Statistics 1965-2015 are updated up to and including 2014. Data on fuel oils taxation tables taken from Energy Prices and Taxes - Quarterly Statistics issued by the International Energy Agency are updated as at 4th Quarter 2015. The country data for the report have, for the most part, been provided by delegates to Working Party No. 9. This publication illustrates the evolution of consumption taxes as instruments for raising tax revenue. It identifies and documents the large number of differences that exist in respect of the consumption tax base, rates and implementation rules while highlighting the features underlying their development. It looks, in particular, at developments in the Value Added Tax/Goods and Services Tax (VAT/GST) area. It notably presents an updated estimate of the VAT Revenue Ratio (VRR) for OECD countries, providing an indicator of the loss of VAT revenue as a consequence of exemptions and reduced rates, fraud, evasion and tax planning. It notes the emergence of the OECD International VAT/GST Guidelines as the international standard for the application of VAT to cross-border trade in services and intangibles. Chapter 1 summarises trends in consumption taxes and their main features. It shows the evolution of consumption tax revenues between 1965 and 2014 and looks in some more detail at the application of VAT to international trade, more particularly at the challenges of applying VAT to cross-border trade in services and intangibles and at the OECD International VAT/GST Guidelines. It also considers the recent evolutions concerning VAT fraud. Chapter 2 describes the key features of VAT regimes in OECD countries, i.e. tax rates, exemptions, specific restrictions to input tax credit, registration and collection thresholds, VAT relief arrangements for goods imported by final consumers and special tax collection methods. It is complemented with a technical note on the rationale and impact of reduced VAT rates, based on recent OECD research. Chapter 3 describes how the VAT Revenue Ratio (VRR) provides an indicator of the effect of exemptions, reduced rates and non-compliance on government revenues and explains how it is calculated and should be interpreted. It is complemented with technical notes on measurement issues. Chapter 4 describes the main features of the excise duties and their impact on revenue, customer behaviour and markets. It shows the detailed excise tax rates on beer, wine, alcoholic beverages, tobacco, and mineral oil products in OECD countries. it also provides an estimate of the total tax burden in a pack of cigarettes in OECD countries. Chapter 5 describes the main features of vehicle taxes and their use for influencing customer behaviour. It provides detailed information on taxes on sale and registration of vehicles and recurrent taxes - Foreword - Executive summary - Taxing consumption - Value added taxes: Rates and structure - Measuring performance of VAT - Selected excise duties in OECD countries - Taxing vehicles - Countries with VAT - Statement of outcomes on the OECD International VAT/GST Guidelines - Exchanges rates - Cigarettes - Most sold brands (MSB) in OECD Countries
دانلود کتاب Consumption Tax Trends 2016: VAT/GST and excise rates, trends and policy issues: Edition 2016