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Consumption Tax Trends 2022: VAT/GST and Excise, Core Design Features and Trends

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/consumption-tax-trends-2022_6525a942-en.html
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Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax.
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