목차
Title page 1
Contents 5
Foreword 4
Executive Summary 7
1. Macroeconomic background 9
References 13
2. Tax revenue context 14
2.1. Trends in tax revenue levels 15
2.2. Trends in tax structures 16
Reference 18
3. Tax policy reforms 19
3.1. Introduction 20
3.1.1. Empirical trends in tax reforms over the last decade (2015-2024) 20
3.2. Personal income tax and social security contributions 24
3.2.1. PIT and SSCs remain central in high-income countries but play a smaller role in lower-income economies 25
3.2.2. While PIT rate cuts still outnumbered PIT rate increases, the mix of reforms was more balanced than in previous years 26
3.2.3. PIT bases were narrowed to support cost-of-living and employment objectives following a long-term trend 27
3.2.4. The number of countries introducing capital income tax reforms increased modestly, but most of the measures remained limited in scope 33
3.2.5. More jurisdictions raised SSC rates than lowered them while SSC base reforms were more balanced 35
3.3. Corporate income taxes and other corporate taxes 37
3.3.1. Wide disparities in CIT revenue shares persist across countries 38
3.3.2. More countries increased standard and special CIT rates to raise revenues 39
3.3.3. CIT base narrowing reforms remained prevalent and focused on investment and innovation 42
3.3.4. Countries continued to introduce legislation implementing the Global Minimum Tax 47
3.4. Taxes on goods and services 47
3.4.1. Taxes on goods and services remain the backbone of revenues in low- and middle-income countries 48
3.4.2. Reduced VAT rates continue to be used as social and economic policy tools, however countries also phased out temporary cuts as inflation eased 49
3.4.3. Eight countries increased their standard VAT rates in an acceleration of a trend that emerged in 2023 54
3.4.4. VAT base adjustments were predominately used to strengthen revenues and modernise the VAT system 55
3.4.5. Countries further raised health taxes to raise revenues and discourage behaviours that adversely affect both individual and public health 58
3.5. Environmentally related taxes 59
3.5.1. Recent trends in carbon pricing 60
3.5.2. Carbon taxes increased both in terms of their rate and base, alongside fuel excise taxes also beginning to rise again 60
3.5.3. Revenue raising and environmental objectives drove transport-related tax reforms 63
3.5.4. Tourism taxes continued to expand, while other environmentally related taxes were subject to little changes 64
3.6. Taxes on property 65
3.6.1. Property taxes remained a small share of total tax revenues in most jurisdictions 65
3.6.2. Fewer countries relied on property tax increases to raise revenues compared to previous years 66
3.6.3. Countries continued to implement property tax cuts aiming to support investment and lower the tax burden on households 67
References 68
Notes 69
Tables 6
Table 3.1. Changes to personal income tax rates 26
Table 3.2. Changes to personal income tax bases 27
Table 3.3. Changes to tax rates on personal capital income 35
Table 3.4. Changes to personal capital income tax bases 35
Table 3.5. Changes to social security contribution rates 36
Table 3.6. Changes to social security contribution and payroll tax bases 37
Table 3.7. Changes in corporate income tax rates 40
Table 3.8. Changes to corporate tax bases 42
Table 3.9. VAT rates changes in 2023-2024 49
Table 3.10. Changes to taxes related to energy use and emissions 62
Table 3.11. Changes to taxes related to transport 64
Table 3.12. Changes to other environmentally related taxes 65
Table 3.13. Changes to property taxes 68
Figures 5
Figure 1.1. Average annual real GDP growth 10
Figure 1.2. Inflation rate since 2015 11
Figure 1.3. Unemployment rates in OECD countries 12
Figure 1.4. General government gross debt 13
Figure 2.1. Tax-to-GDP ratios since 1990 16
Figure 2.2. Tax structures in 2022 (as a % of total tax revenues) 17
Figure 2.3. Decomposition of change in OECD tax-to-GDP ratios by tax type, 2022-23 18
Figure 3.1. Average reform direction of tax reforms implemented in high-income countries over the 2015-2024 period 21
Figure 3.2. Revenues from personal income tax and social security contributions, 2000, 2019 and 2022 25
Figure 3.3. Revenues from corporate income tax in OECD countries, 2000, 2019, 2022 38
Figure 3.4. Distribution of jurisdictions by combined statutory CIT rates 39
Figure 3.5. Revenues from taxes on goods and services 48
Figure 3.6. Average effective carbon prices and GHG emissions by sector, 2021-2023 60
Figure 3.7. Property tax revenues as a share of total tax revenues 66
Boxes 20
Box 3.1. The OECD Annual Tax Policy Reform Questionnaire 20
Box 3.2. Calculating the reform direction using tax revenue impact information 23
Box 3.3. Chile's 2024 Tax Compliance Reform 32
Box 3.4. Corporate Tax Statistics 2024 39
Box 3.5. The challenge of reducing tax avoidance continues to be tackled through the wider OECD/G20 BEPS programme 45
Box 3.6. International VAT/GST Guidelines 56
Box 3.7. Jurisdictions continue to take measures to prevent and combat VAT Fraud and non-compliance 57
Box 3.8. The Danish carbon tax on agriculture 61
Box 3.9. The pricing of emissions from international shipping 63
