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.

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.

2024年11月22日 · In OECD countries, consumption taxes accounted for 9.9% of GDP and 29.6% of total tax revenues in 2022, with VAT being the largest category, generating 20.8% of total revenue. Between 2020 and 2022, consumption tax-to-GDP ratios declined in 12 OECD countries, increased in 22, and remained unchanged in 4.

2021年1月26日 · Explore the latest consumption tax trends and excise tax trends. Despite the potential of consumption taxes as a neutral and efficient source of tax revenues, many governments have implemented policies that are unduly complex and have poorly designed tax bases that exclude many goods or services from taxation, or tax them at reduced rates.

This publication illustrates the evolution of consumption taxes as instruments for raising tax revenue and often also to pursue distributional objectives, support business activity and influence customer behaviour. It identifies and documents the large number of variations in the design and implementation of consumption

2024年11月21日 · Consumption Tax Trends 2024 includes data on consumption tax revenue in OECD jurisdictions from 1965 to 2022, with a particular focus on the two main consumption tax categories in OECD jurisdictions: VAT and excise duties. The trends highlighted in the OECD announcement include the following:

2024年12月14日 · Discover global consumption tax trends in the OECD 2024 report! Learn about VAT rate increases, e-invoicing adoption, and emerging digital tax policies worldwide.

2024年11月25日 · The OECD’s newly published Consumption Tax Trends 2024 report highlights governments’ ongoing efforts to improve the performance of their VAT systems and combat fraud and non-compliance. The report shows that VAT revenues continue to rise across the OECD, reaching 20.8 percent of total tax revenue on average in 2022, up 0.1 p.p. from 2021.

They have two common forms: taxes on general consumption (mainly value added taxes and retail sales taxes) and taxes on specific goods and services (mainly excise duties). Consumption Tax Trends 2022: VAT/GST and Excise, Core Design Features and Trends

2024年12月2日 · OECD released its Consumption Tax Trends 2024 report; Average standard VAT rates in OECD countries rose to 19.3 percent from 19.1 percent in 2023; All OECD countries with a VAT system now have rules for online sales of services and digital products by non-resident e-commerce vendors