Consumption Tax Trends 2008

VAT/GST and excise rates, trends and administration issues

In this publication, the reader can find information about Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies. It describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. This edition's special feature describes the way VAT is implemented in three significant non-OECD economies : China, Russia and India.