OECD Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages. More details.
The Czech Republic's standard VAT rate is 21.0%, which is above the OECD average. There are two reduced VAT rates of 10% and 15%. The VAT Revenue Ratio (VRR) for the Czech Republic was 0.58 in 2014, above the OECD average of 0.56. More.
The OECD’s 2016 Revenue Statistics report found that the tax-to-GDP ratio in the Czech Republic increased by 0.4 percentage points, from 33.1% in 2014 to 33.5% in 2015. The corresponding figures for the OECD average were an increase of 0.1 percentage point from 34.2% to 34.3% over the same period. Since the year 2000, the tax-to-GDP ratio in the Czech Republic has increased from 32.5% to 33.5%. The Czech Republic ranked 19th out of 35 OECD countries in terms of the tax-to-GDP ratio in 2015, compared with 18th place in 2014. More.
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