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  • 3-December-2020

    English, PDF, 367kb

    Revenue Statistics: Key findings for Lithuania

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Lithuania increased by 0.2 percentage points from 30.2% in 2018 to 30.3% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 26-November-2020

    English

    Taxation and Philanthropy

    This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then reviews the tax treatment of philanthropic entities and giving in the 40 participating countries, in both a domestic and cross-border context. Drawing on this analysis, the report then highlights a range of potential tax policy options for countries to consider.
  • 26-November-2020

    English

    Governments should strike a balance between encouraging philanthropy through tax support and ensuring effective public policy

    Governments should continue providing support to the philanthropic sector while taking steps to safeguard tax systems and ensure that the activities of philanthropic organisations continue to align with the public interest, according to a new report from the OECD.

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  • 26-November-2020

    English

    Blog post: Tax support for Philanthropy: striking the right balance

    By Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration, and Henry Peter, Head, Geneva Centre for Philanthropy

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  • 25-November-2020

    English, PDF, 1,313kb

    Taxing Energy Use: Key findings for the Netherlands

    This country note explains how the Netherlands taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 23-November-2020

    English

    Tax Expenditures and Corrective Taxes in Chile: A joint IMF/OECD Assessment

    In response to a request from the Minister of Finance of Chile, a remote mission was conducted by a joint team of staff from the IMF and the OECD secretariat from April to October 2020. The mission's main purpose was to assist the Minister of Finance with technical support to review Chile's tax expenditure methodology and its corrective excise taxes. This report reflects the findings of the mission.

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  • 12-November-2020

    English, PDF, 2,325kb

    Revenue Statistics Africa: brochure

    Revenue Statistics in Africa is an annual publication providing accurate, complete and reliable statistics on public revenue for tax policy development. It includes harmonised and internationally comparable data that can be accessed online for free.

  • 12-November-2020

    English, PDF, 396kb

    Revenue Statistics Africa: Key findings for Seychelles

    The tax-to-GDP ratio in Seychelles increased by 1.3 percentage points from 31.1% in 2017 to 32.4% in 2018. In comparison, the average for the 30 African countries increased by just under 0.1 percentage points over the same period, and was 16.5% in 2018.

  • 12-November-2020

    English, PDF, 398kb

    Revenue Statistics Africa: Key findings for Burkina Faso

    The tax-to-GDP ratio in Burkina Faso decreased by 0.1 percentage points from 16.9% in 2017 to 16.8% in 2018. In comparison, the average for the 30 African countries increased by just under 0.1 percentage points over the same period, and was 16.5% in 2018.

  • 12-November-2020

    English, PDF, 397kb

    Revenue Statistics Africa: Key findings for Botswana

    The tax-to-GDP ratio in Botswana decreased by 0.2 percentage points from 12.3% in 2017 to 12.1% in 2018. In comparison, the average for the 30 African countries increased by just under 0.1 percentage points over the same period, and was 16.5% in 2018.

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