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Revenue Statistics in Asian Countries 2014
Trends in Indonesia and Malaysia
OECD Publishing , Publication date:  21 May 2014
Pages: 76 , Language: English
Version: Print (Paperback) + PDF
ISBN: 9789264210622 , OECD Code: 232014101P1
Price:   €24 | $34 | £22 | ¥3100 | MXN440 , Standard shipping included!
Availability: Available (Print on Demand)
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Other Versions:  E-book - PDF Format

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Description

This publication provides internationally comparable data on tax levels and tax structures for Indonesia and Malaysia. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to Asian countries, Revenue Statistics in Asian Countries enables meaningful cross-country comparisons about tax levels and structures not only between Asian economies, but also between them and their industrialised peers. Future editions will cover additional Asian countries.


Table of contents:

Foreword 3
Acknowledgements 4
Executive summary 8
Part I. Tax Revenue Trends 1990-2012 11
-A. Tax ratios 12
-B. Tax structures 14
-C. Taxes by level of government 17
-D. Policy challenges for Indonesia and Malaysia 18
-E. Comparative charts 20
-References 21
List of Tables
-Table A. Total tax revenue as percentage of GDP 12
-Table B. Taxes on income, profits and capital gains (1000) as percentage of GDP 13
-Table C1. Tax structures as percentage of total taxation in Indonesia 14
-Table C2. Tax structures as percentage of total taxation in Malaysia 14
-Table D. Attribution of tax revenues to sub-sectors of general government as percentage of total tax revenue 17
List of Charts
-Chart A. Total tax revenues as percentage of GDP, 1990-2012 12
-Chart B. Tax structures as percentage of total taxation in 2012 15
-Chart C. Total tax ratio as percentage of GDP, 2012 20
Part II. Tax Levels and Tax Structures, 1990-2012 23
-A. Comparative Tables, 1990-2012 24
-B. Comparative charts 30
List of Tables
-Table 1. Total tax revenue as percentage of GDP 25
-Table 2A. Tax revenue of main headings as percentage of GDP, 2012 25
-Table 2B. Tax revenue of main headings as percentage of total taxation, 2012 25
-Table 3A. Taxes on income and profits (1000) as percentage of GDP 26
-Table 3B. Taxes on income and profits (1000) as percentage of total taxation 26
-Table 4A. Social security contributions (2000) as percentage of GDP 26
-Table 4B. Social security contributions (2000) as percentage of total taxation 26
-Table 5A. Taxes on property (4000) as percentage of GDP 27
-Table 5B. Taxes on property (4000) as percentage of total taxation 27
-Table 6A. Taxes on goods and services (5000) as percentage of GDP 27
-Table 6B. Taxes on goods and services (5000) as percentage of total taxation 27
-Table 7A. Taxes on general consumption (5110) as percentage of GDP 28
-Table 7B. Taxes on general consumption (5110) as percentage of total taxation 28
-Table 8A. Taxes on specific goods and services (5120) as percentage of GDP 28
-Table 8B. Taxes on specific goods and services (5120) as percentage of total taxation 28
-Table 9. Gross domestic product for tax reporting years at market prices, in billions of national currency units 29
Part III. Country Tables, 1990-2012 Tax revenues 33
List of Tables
-Table 10. Indonesia 35
-Table 11. Japan 37
-Table 12. Korea 40
-Table 13. Malaysia 44
List of Charts
-Chart 1. Tax revenue of main headings as percentage of total tax revenue, 2012 30
-Chart 2. Tax structures as percentage of total taxation in 1990-2012 31
Annex A. 47
-The OECD Classification of Taxes 48
-The OECD Interpretative Guide 50

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