UID:
almahu_9949915094102882
Umfang:
1 online resource (345 pages)
Ausgabe:
1st ed.
ISBN:
9789264545830
Serie:
Revenue Statistics
Inhalt:
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Anmerkung:
Intro -- Foreword -- Acknowledgements -- Executive Summary -- Tax levels in 2019 -- Tax structure in 2018 -- Changes by level of government -- Consumption tax revenues under COVID-19 -- Introduction -- Notes -- 1 Tax revenue trends 1965-2019 -- Tax-to-GDP ratios -- Tax ratios for 2019 (provisional data) -- Tax-to-GDP ratios for 2018 (final data) -- Tax ratio changes between 1965 and 2018 -- Tax structures -- Taxes on income and profits -- Social security contributions -- Property taxes -- Consumption taxes -- Taxes by level of government -- Revenues of sub-national governments in federal and unitary countries -- Composition of central and sub central revenues -- Revenues paid to a supranational authority -- Non-wastable tax credits -- Financing of social security-type benefits in OECD countries -- 2 Special feature: Consumption tax revenues under COVID-19: lessons from the 2008 global financial crisis -- Introduction -- Trends in consumption tax revenues -- The drivers of consumption tax revenues in OECD countries -- Changes in consumption as a share of GDP during the GFC -- Changes in the ITRs on consumption -- Consumption tax revenues during COVID-19 -- References -- Annex 2.A. - Data on Implicit Tax Rates (ITRs) on consumption -- Notes -- 3 Tax Levels and Tax Structures, 1965-2019 -- 4 Country tables, 1990-2018 -- 4.1. Tax revenue and % of GDP by selected tax category and by level of government -- 4.2. Memorandum tables -- 5 Detailed country tables, 1965-2018 -- 5.1. Tax revenues -- 5.2. Memorandum tables -- 6 Tax revenues by subsectors of general government -- 6.1. Country tables 1975, 1985, 1995, 2005 and 2018 -- Annex A. The OECD Classification of Taxes and Interpretative Guide -- Table of Contents -- A.1 The OECD Classification of Taxes -- A.2 Coverage -- General criteria -- Social security contributions.
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Fees, user charges and licence fees -- Royalties -- Fines and penalties -- A.3 Basis of reporting -- Accrual reporting -- The distinction between tax and expenditure provisions -- Calendar and fiscal years -- A.4 General classification criteria -- The main classification criteria -- Classification of taxpayers -- Surcharges -- Unidentifiable tax receipts and residual sub-headings -- A.5 Commentaries on items of the list -- 1000 - Taxes on income, profits and capital gains -- Treatment of credits under imputation systems -- 1120 and 1220 - Taxes on capital gains -- 2000 - Social security contributions -- 3000 - Taxes on payroll and workforce -- 4000 - Taxes on property -- 4100 - Recurrent taxes on immovable property -- 4200 - Recurrent taxes on net wealth -- 4300 - Estate, inheritance and gift taxes -- 4400 - Taxes on financial and capital transactions -- 4500 - Other non-recurrent taxes on property -- 4600 - Other recurrent taxes on property -- 5000 - Taxes on goods and services -- 5100 - Taxes on the production, sale, transfer, leasing and delivery of goods and rendering of services -- 5110 - General taxes on goods and services -- 5111 - Value-added taxes -- 5112 - Sales taxes -- 5113 - Turnover and other general taxes on goods and services -- 5120 - Taxes on specific goods and services -- 5121 - Excises -- 5122 - Profits of fiscal monopolies -- 5123 - Customs and other import duties -- 5124 - Taxes on exports -- 5125 - Taxes on investment goods -- 5126 - Taxes on specific services -- 5127 - Other taxes on international trade and transactions -- 5128 - Other taxes on specific goods and services -- 5200 - Taxes on use of goods or on permission to use goods or perform activities -- 5210 - Recurrent taxes on use of goods and on permission to use goods or perform activities.
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5220 - Non-recurrent taxes on use of goods and on permission to use goods or perform activities -- 6000 - Other taxes -- A.6 Conciliation with National Accounts -- A.7 Memorandum item on the financing of social security benefits -- A.8 Memorandum item on identifiable taxes paid by government -- A.9 Relation of OECD classification of taxes to national accounting systems -- A.10 The OECD classification of taxes and the International Monetary Fund (GFS) system -- A.11 Comparison of the OECD classification of taxes with other international classifications -- A.12 Attribution of tax revenues by sub-sectors of general government -- Sub-sectors of general government to be identified -- Supranational Authorities -- Criteria to be used for the attribution of tax revenues -- Notes.
Weitere Ausg.:
Print version: OECD Revenue Statistics 2020 Paris : OECD Publishing,c2020 ISBN 9789264338807
Sprache:
Englisch
Schlagwort(e):
Electronic books.
