摘要 :
La taxe sur la valeur ajoutee (TVA) ferra bienta ses 30 ans. Si l'idee est allemande, c'est un polytecbnicien et inspecteur des finances francais, Maurice Lauri, qui est a Pori gine de cette revolution fiscale. Cree en 1954, cet i...
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La taxe sur la valeur ajoutee (TVA) ferra bienta ses 30 ans. Si l'idee est allemande, c'est un polytecbnicien et inspecteur des finances francais, Maurice Lauri, qui est a Pori gine de cette revolution fiscale. Cree en 1954, cet impot sera generalise dans les annees 1960 et adopte par la plupart des nations dont tous les pays de l'OCDE, sauf les Etats-Unis. La TVA represente un cinquieme du total des ressources fiscales dans le monde, soit plus de 3 000 milliards de dollars par an. Sa popularite est notamment due a la simplicite de sa gestion, a sa transparence eta son faible cold. Les ressources tirees de la plupart des autres impots (sur le revenu et sur les benefices) risquant d'etre, au cours des procbaines armies, de plus en plus faibles, la TVA devrait, selon l'OCDE, voir son potentiel s'accroitre.
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摘要 :
The OECD is the think-tank of the governments of 30 countries, especially many of the industrialized countries in North America, Europe and the Far East. The organization has frequently studied the implications of globalization. S...
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The OECD is the think-tank of the governments of 30 countries, especially many of the industrialized countries in North America, Europe and the Far East. The organization has frequently studied the implications of globalization. Some of the most recent publications deal with the tax burdens in different countries and discuss the question of how tax systems have to be changed in a global environment. In the following we have reprinted three summaries of OECD reports dealing with this topic.
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In February 2009, Singapore andHong Kong, China, undertook tobring tax transparency up tointernational standards and relax banksecrecy laws for tax purposes. Hot onthe heels of these announcements wereothers from the Cayman Island...
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In February 2009, Singapore andHong Kong, China, undertook tobring tax transparency up tointernational standards and relax banksecrecy laws for tax purposes. Hot onthe heels of these announcements wereothers from the Cayman Islands, Jersey,Andorra and Liechtenstein, and morerecently we have seen Austria, Belgium,Luxembourg and Switzerland signingup to the OECD standard on exchangeof information.
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