Consumption Tax Trends 2010: VAT/GST and Excise Rates, Trends and Administration Issues

OECD Publishing, March 2011, Pages: 120

This publication provides information on Value Added Taxes and taxes on goods and services 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 also describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages.

This publication is the eighth in the series Consumption Tax Trends. It presents information relative to indirect taxes in OECD member countries, as at 1 January 2009. Tables on VAT/GST rates and thresholds are updated as at 1 January 2010. Four countries became members of the OECD during 2010. This edition includes data for three new member countries: Chile, Israel and Slovenia. Data on Estonia is not included in this edition because they did not become a member until December 2010 and there was insufficient time to include the relevant information.

This biennial publication illustrates the evolution of consumption taxes as revenue instruments. They account for 30% of total tax revenues in OECD member countries. It identifies the large number of differences that exist in respect of the consumption tax base, rates and implementation rules while highlighting the features underlying their development. It also notes recent developments in the Value Added Tax/Goods and Services Tax area, including international issues on taxation of services and intangibles.

This publication was written by Stéphane Buydens of the OECD Centre for Tax Policy and Administration.

Introduction
Consumption Tax Trends 2010 – Summary
Tendances des impôts sur la consommation 2010 – Synthèse

Chapter 1. Taxing Consumption
Consumption taxes
General consumption taxes
Consumption taxes on specific goods and services
Notes
Bibliography

Chapter 2. Consumption Tax Topics
Value added taxes
Excise taxes
Notes.
Bibliography

Chapter 3. Value Added Taxes Yield, Rates and Structure
The rise of VAT
Importance of, and trends in, general consumption taxes
Differences in the operation of VAT
Realising the full potential of VAT
Notes
Bibliography

Chapter 4. Measuring Performance of VAT: The VAT Revenue Ratio
How is the VRR calculated?
What does the VRR measure?
Analysis of VRR figures
Bibliography

Chapter 5. Selected Excise Duties in OECD Member Countries
Introduction.
Alcoholic beverages
Mineral oil products
Tobacco products
Bibliography

Chapter 6. Taxing Vehicles
Introduction.
Car taxation and polluting emissions
Place of taxation
Taxes on sale and registration of motor vehicles
Taxes on use of motor vehicles
Bibliography

Annex A. Exchange Rates PPP 2010
Annex B. Countries with VAT (2010)
Annex C. OECD International VAT/GST Guidelines Draft
Annex D. Lucerne Conference – Communiqué

Tables
3.1. Taxes on general consumption (5110) as percentage of GDP
3.2. Taxes on general consumption (5110) as percentage of total taxation
3.3. Taxes on specific goods and services (5120) as percentage of GDP
3.4. Taxes on specific goods and services (5120) as percentage of total taxation
3.5. Value added taxes (5111) as percentage of GDP
3.6. Value added taxes (5111) as percentage of total taxation.
3.7. Tax structures in the OECD area
3.8. VAT/GST rates in OECD member countries
3.9. Annual turnover concessions for VAT/GST registration and collection
3.10. VAT/GST exemptions
3.11. Coverage of different VAT/GST rates
3.12. Special VAT/GST taxation methods
3.13. Import/export of goods by individuals
4.1. VAT revenue ratio (VRR)
5.1. Taxation of beer
5.2. Taxation of wine
5.3. Taxation of alcoholic beverages
5.4. Taxation of mineral oils
5.5. Taxation of tobacco
6.1. Taxes on sale and registration of motor vehicles
6.2. Taxes on use of motor vehicles
6.3. Taxes on sale and registration of selected new vehicles

Figures
1.1. Average tax revenue as a percentage of aggregate taxation, by category of tax
3.1. Share of consumption taxes as percentage of total taxation.
3.2. Standard rates of VAT
4.1. VAT revenue ratio
6.1. Taxes on sale and registration of new cars

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