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VAT/GST, Excise and Environmental Taxes
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OECD Publishing
, Date de parution: 13 déc 2001
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Pages: 80
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Langue: Anglais
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Version: Livre électronique (Format PDF)
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ISBN: 9789264195707
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Code OCDE: 232001111E1
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Prix:
€30 | $42 | £27 | ¥3900 | MXN540
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Disponibilité: Disponible
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Autres langues:
Français (Disponible)
Autres versions:
Livre - Broché
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Périodicité: Biennal
Format électronique: Acrobat PDF
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This publication provides information about VAT/GST, excise and environmental taxes in OECD Member countries. It also provides information about indirect tax topics currently under study at the OECD. It describes a range of taxation provisions such as the taxation of motor vehicles and also outlines the preliminary findings from discussions on taxation of electronic commerce currently in progress.
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Chapter 1. Introduction
Chapter 2. Consumption Tax Topics
-Value Added Tax
--Tax Reform and Consumption Tax in Australia
--Reinforcing Neutrality
--Electronic Commerce: Progress in Implementing the Ottawa Taxation Framework Conditions
-Tax Administration
Chapter 3. Value Added Tax (Yield, Rates, and Structure)
Chapter 4. Selective Excise Duties in OECD Member Countries
-Introduction
-Alcoholic Beverages
-Mineral Oil Products
-Tobacco Products
Chapter 5. Taxing Vehicles
-Introduction
-Contrasting Vehicle Taxes
-Links with Other Policy Areas
Chapter 6. Environmentally Related Taxes
-Revenues from Environmentally Related Taxes
-Auomotive Fuels and Light Fuel Oil Taxes
-Other Energy Taxes
-Carbon Taxes
-Energy and Carbon Tax Rebates and Exemptions
-Motor Vehicle Taxes
-Waste and Packaging Taxes
-Other Environmentally Related Taxes
Chapter 7. Electronic Commerce and Consumption Taxes
-Introduction
-The Growth of E-Commerce
-Ottrawa Taxation Framework Conditions
-The Proprosed Guidelines
-Areas for Further Work
Chapter 8. The New GST in Australia
-Overview of the GST
-Administration
-Transition
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