This publication presents information about VAT/GST and excise duty rates in OECD member countries as well as information about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a range of taxation provisions in OECD member countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. Finally, it presents the structure and excerpts of the International VAT/GST Guidelines.

Introduction
Chapter 1. Taxing Consumption
Chapter 2. Consumption Tax Topics
-Value Added Taxes
-International VAT/GST Guidelines
-Improving VAT Efficiency
-Tackling VAT Fraud
-Improving Taxpayer Service
-Excise Taxes
-Conclusion
Chapter 3. Value Added Tax/Tax on Goods and Services Yield, Rates, and Structure
Chapter 4. Selected Excise Duties in OECD Member Countries
Chapter 5. Taxing Vehicles
Chapter 6. VAT Treatment of Small and Medium Enterprises
Annex 1. Exchange Rates
Annex 2. Extracts from the International VAT/GST Guidelines
Annex 3. Environmentally Related Taxes