Consumption Tax Trends 2004: "VAT/GST and Excise Rates, Trends and Administration Issues"
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/consumption-tax-trends-2004_ctt-2004-en.html
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Reviews the latest developments in taxing consumption in OECD countries, provides information on tax rates in OECD countries, consumption taxation. The issues examined include taxation of motor vehicles, globalisation of services, taxation of financial services, and reducing VAT revenue leakage.
本数据集梳理了经济合作与发展组织(Organisation for Economic Co-operation and Development, OECD)成员国消费税征管领域的最新进展,提供该组织成员国的消费税税率信息,并覆盖消费税相关议题。所探讨的具体议题包括机动车消费税、服务全球化、金融服务消费税,以及增值税(Value Added Tax, VAT)税源漏损的治理工作。



