Advances in Economics and Business Vol. 6(2), pp. 146 - 151
DOI: 10.13189/aeb.2018.060206
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The Structural Differences in Consumption Taxes and Their Financial Fractional Distribution Effects in OECD Countries

A. Niyazi Özker *
Public Finance Department, Faculty of Economic and Business Administration, Bandirma Onyedi Eylul University - 10200, Turkey


In this study, we aim to put forth the effective levels of the consumption taxes both different application structures and disintegration effects as subjected different applications in OECD countries. As is known to all the consuming taxes seem difference in both situations as the taxes applications and structural financial formation according to the related countries, which mean also to the varieties of financial institutionally dynamics in term with regard to the developed levels of these countries based. In this context, the financial fractionally effects can be accepted as the important fact, especially in OECD countries, because the consumption taxes towards households' purchasing powers are affected by the rates of consuming taxes in the process of increasing indirectly. In addition, the differences in each other of consumption taxes in OECD contribute on GDP, especially based on the value added, are connected with the countries' different developed levels, and this fact ensure to deal over the financial confused towards economic integration unities. However, the structural difference of consumption taxes in practices that are especially in the international area put forth not positive financial effects sometimes due to cause the financial disintegrate in order to ensure the financial units. It appears that it should be formatted balances between the national tax practices and the global tax practices to positive distribution of the tax burden. In this context, the main problem with the consumption taxes approach is how to interpret the results obtained according to evaluating distributional impact of consumption taxes across households.

Consumer Surplus, Consumption Taxes, Financial Effects, OECD, Value Added

Cite this paper
A. Niyazi Özker . "The Structural Differences in Consumption Taxes and Their Financial Fractional Distribution Effects in OECD Countries." Advances in Economics and Business 6.2 (2018) 146 - 151. doi: 10.13189/aeb.2018.060206.