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Revenue statistics = Statistiques des recettes publiques : special features: tax reliefs and the interpretation of tax-to-GDP ratios : the introduction of accrual accounting = études spéciales: allégements fiscaux et interprétation des rapports impôts PIB : l'instauration de la comptabilisation en droits constates
- Author / Creator
- Available as
- Online
- Summary
-
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparison...
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes.
Details
- Creator
- Organisation for Economic Co-operation and Development
- Format
- Books
- Language
- English
- Publication
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- Paris Cedex, France : OECD, 2003
- Physical Details
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- 1 online resource (336 p.)
- ISBNs
- 1280170441, 9786610170449, 9264104801, 9264104798
- OCLC
- ocn171584257
- Description based upon print version of record.
- English
- Foreword/Avant-propos; Table of contents; Table des matières; Introduction; Introduction; Part I. Tax Revenue Trends, 1965-2002/Partie I . Tendances des recettes fiscales, 1965-2002; Part II. Levels and Tax Structures, 19635-2001/Partie II. Niveaux et structures des impôts, 1965-2001; Part III. Country Tables, 1965-2001/Partie III. Tableaux par pays, 1965-2001; Part IV. Tax Revenues by Sub-sectors of General Government 1975, 1985 and 2001/Partie IV. Recettes fiscales par sous-secteur d'administration 1975, 1985 et 2001
- Part V. Non-tax Revenues, Capital Revenues and Grants/Partie V. Recettes non fiscales, recettes en capital et donsPart VI. Tax Revenues, Non-tax Revenues and Grants by Level of Government/Partie VI. Recettes fiscales, recettes non fiscales et dons par niveau de l'administration publique; Annex 1. The OECD Classification of Taxes and Interpretative Guide; Annexe 1. Classification des impôts de l'OCDE et guide d'interprétation; Annex 2. Current Non-tax Revenues, Capital Revenues and Grants Definition of their Components
- Annexe 2. Recettes non fiscales, recettes en capital et dons - Définition des conceptsTable A.1. Current non-tax revenue, capital revenue and grants in OECD countries/Tableau A.1. Recettes non fiscales courantes, recettes en capital et dons dans les pays membres de l'OCDE