This country note explains how the Russian Federation 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.
This note describes the taxation of energy use in the Russian Federation. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
The tax wedge for the average single worker in Norway decreased by 0.1 percentage points from 35.8 in 2018 to 35.7 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 Norway had the 21st lowest tax wedge among the 36 OECD member countries, occupying the same position in 2018.
This country note explains how Norway 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.
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.
The tax wedge for the average single worker in Poland decreased by 0.2 percentage points from 35.8 in 2018 to 35.6 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 Poland had the 22nd lowest tax wedge among the 36 OECD member countries, occupying the same position in 2018.
This country note explains how Poland 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.
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.
The tax wedge for the average single worker in Portugal increased by 0.2 percentage points from 40.8 in 2018 to 41.0 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 Portugal had the 13th highest tax wedge among the 36 OECD member countries, compared with the 14th in 2018.
This country note explains how Portugal 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.
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.
The tax wedge for the average single worker in the Slovak Republic increased by 0.1 percentage points from 41.8 in 2018 to 41.9 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 the Slovak Republic had the 12th highest tax wedge among the 36 OECD member countries, occupying the same position in 2018.
This country note explains how the Slovak Republic 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.
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.
The tax wedge for the average single worker in Slovenia increased by 0.4 percentage points from 43.2 in 2018 to 43.6 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 Slovenia had the 8th highest tax wedge among the 36 OECD member countries, occupying the same position in 2018.
This country note explains how Slovenia 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.
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.
This country note explains how South Africa 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.
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.
This note describes the taxation of energy use in South Africa. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
Tax revenues in African countries are rising as a proportion of national incomes, according to the inaugural edition of Revenue Statistics in Africa. In 2014, the eight countries covered by the report - Cameroon, Côte d’Ivoire, Mauritius, Morocco, Rwanda, Senegal, South Africa and Tunisia - reported tax revenues as a percentage of GDP ranging from 16.1% to 31.3%.
The tax wedge for the average single worker in Switzerland increased by 0.1 percentage points from 22.2 in 2018 to 22.3 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 Switzerland had the 33rd lowest tax wedge among the 36 OECD member countries, occupying the same position in 2018.
This country note explains how Switzerland 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.
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system.
The tax wedge for the average single worker in Spain increased by 0.1 percentage points from 39.4 in 2018 to 39.5 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 Spain had the 15th highest tax wedge among the 36 OECD member countries, compared with the 16th in 2018.
This country note explains how Spain 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.
The tax wedge for the average single worker in Sweden decreased by 0.3 percentage points from 43.0 in 2018 to 42.7 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1). In 2019 Sweden had the 9th highest tax wedge among the 36 OECD member countries, occupying the same position in 2018.
This country note explains how Sweden 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.
On April 24, 2020, the French Government announced that it has decided to extend tax and other financial support to companies in sectors most affected by the COVID-19 lockdown measures, including catering, tourism, events, sports, and cultural activities.
The OECD has released new stage two peer reviews on seven countries' implementation of the BEPS Action 14 minimum standard, on improving tax dispute resolution, covering Austria, France, Germany, Italy, Liechtenstein, Luxembourg, and Sweden.
In a set of frequently asked questions and answers clarifying recent changes to tax obligations as a result of the COVID-19 virus, the French tax authority stressed that tax payment relief does not extend to value-added tax.
The OECD has said that it is continuing to forge ahead with the development of new international tax rules for the digitalized economy.
The French General Directorate of Public Finance has announced that companies and self-employed taxpayers will be able to postpone without penalty upcoming tax payments due to the public health emergency.
The finance ministers of France, Germany, Italy, and Spain have put their names to a statement calling for countries to reach an agreement on solving the tax challenges of the digital economy by the end of 2020.
On February 19, 2020, German Finance Minister Olaf Scholz issued a statement to say that he remains "committed" to the introduction of a financial transactions tax at European Union level along the same lines as that proposed by the German Government last month, despite opposition from within the EU, notably from Austria.
France's Directorate General of Public Finance confirmed in a statement issued on February 10, 2020, that companies liable for the country's digital services tax can delay payment of upcoming installments of the tax until December 2020.
Austrian Chancellor Sebastian Kurz has said that Austria does not agree with new German proposals for a European financial transactions tax.
The European Commission has launched infringement proceedings against 14 member states for failing to implement the so-called value-added tax quick fixes.
On January 24, 2020, the European Commission issued formal notices to numerous European Union member states with regards to lapses in the implementation of various EU anti-tax avoidance directives.
German Finance Minister Olaf Scholz has said he is confident that an agreement can be reached on a European Union financial transactions tax.
On January 22, 2020, French Finance Minister Bruno Le Maire confirmed that France will suspend collection of its digital services tax this year to prevent the United States from applying retaliatory tariffs on a range of French goods.
The UK Chancellor, Sajid Javid, has said the UK intends to push ahead with the introduction of a digital services tax from April 2020, despite warnings from the US that it would consider tariffs on UK-made goods.
Norway's Minister of Finance, Siv Jensen, has said that Norway will adopt a national digital services tax if negotiations towards an international digital tax framework fail to materialize this year.
On January 6, 2019, a decree was published in the French Official Journal to modify the list of non-cooperative states and territories in tax matters.
According to French Finance Minister Bruno Le Maire, France and the United States will in the next two weeks attempt to reach a compromise over their ongoing dispute regarding France's new digital services tax.
On January 6, 2020, the United States Trade Representative (USTR) announced that an on-the-record but off-camera public hearing would be held on January 7 on proposed action against France's digital services tax (DST).
German Finance Minister Olaf Scholz has presented a final proposal for a European Union financial transactions tax to the 10 member states participating in the initiative.
The United States may impose additional duties of up to 100 percent on certain French products in retaliation for France's digital services tax, which a newly published report by the US Trade Representative has concluded discriminates against certain US companies.
On November 15, 2019, Luxembourg's Council of Ministers approved a protocol to the 2018 double tax treaty with France, making changes to the way cross-border workers are taxed.
Nine EU member states have called on the European Commission to draw up proposals for an EU-wide aviation tax.