21 November 2024
『Consumption Tax Trends』は、OECD加盟国における付加価値税(VAT)や物品サービス税(GST)、および物品税の税率に関する情報を提供しています。また、VAT/GSTの国際的な動向や、この税制の効率性についての情報も含まれています。さらに、たばこ、アルコール、自動車、航空燃料に関するその他の消費税についても広範に解説しています。
要約
2022年のOECD諸国における消費税の歳入は、GDP比で9.9%を記録し、2020年(9.9%)や2021年(10.0%)と同水準を維持しました。消費税が税収全体に占める割合は、2020年の30.1%、2021年の30%から、2022年には29.6%にやや減少しています。この減少は主に、特定の製品やサービス(たばこ、アルコール、燃料、環境関連税)に対する税収が減少したことが原因です。2022年の付加価値税(VAT)の税収は、OECD諸国の税収全体の平均20.8%を占めており、消費税の中で最大の割合を占めています。一方、物品税は税収全体の平均5.6%にとどまりました。
OECD諸国における消費税の主な動向
2020年から2022年にかけて、OECD加盟38カ国のうち、消費税の対GDP比が12カ国で低下、22カ国で上昇、4カ国で変化なしという結果でした。特にチリ、コロンビア、ハンガリー、ラトビア、トルコの5カ国では、消費税が税収全体の40%以上を占めています。一方、日本、スイス、アメリカでは、その割合が20%未満です。
VATの税収は2020年から2022年の間にわずかに増加し、GDP比で2020年の6.7%、2021年の6.9%、2022年の7.0%となっています。VATが税収全体の20%以上を占める国は、OECD加盟国37カ国のうち21カ国です。GDP比でVAT収入が0.5ポイント以上減少したのはデンマーク(-0.6ポイント)、ノルウェー(-2.5ポイント)、ポーランド(-0.7ポイント)であり、逆に増加したのはドイツ(+1.0ポイント)、ギリシャ(+1.2ポイント)、チリ(+1.4ポイント)、イタリア、ラトビア(ともに+1.1ポイント)でした。
一方、物品・サービス税(主に国内消費税)による歳入は、GDP比で2020年の3.1%から2022年には2.8%へ、税収全体比で2020年の9.3%から2022年には8.2%へと減少しました。
VATの税率と政策の動向
OECD諸国の標準VAT税率は、2023年の19.1%、2022年の19.2%からやや上昇し、2024年には19.3%となる見込みです。最近、VAT税率を引き上げたのは、トルコ(2023年に18%から20%へ)、エストニア(2024年に20%から22%へ)、スイス(2024年に7.7%から8.1%へ)の3カ国です。一方、COVID-19やインフレ対策で一時的に引き下げられた税率(ドイツ、アイルランド、ルクセンブルク)は元に戻されています。
VATを導入している加盟国の中では、チリを除くすべての国が、食品や健康用品、文化関連の商品・サービスに軽減税率を適用し、公平性や文化促進を目指しています。
また、OECD加盟国全てが、非居住者の電子商取引業者に対し、サービスやデジタル製品販売へのVAT適用を義務付ける規則を導入しています。さらに27カ国では、この制度を低額輸入品にも拡大しています。
デジタル化による影響
税務当局は、デジタル化によってVAT関連情報のアクセスを拡大しています。OECD加盟国の多くは、電子取引報告制度を導入しており、35カ国中11カ国では、ほぼリアルタイムでの情報送信を義務付けています。
税政策の意義とトレンド
消費税は歳入確保だけでなく、健康や環境への悪影響を抑制する目的でも活用されています。アルコールやタバコには消費税が課されていますが、航空燃料は国際商業便向けに非課税となることが一般的です。
自動車関連では、環境負荷の低い車両の利用を促進するため、多くの国が税金の減免や補助金を提供しています。2024年には、22カ国が電気自動車やハイブリッド車への減税措置を実施し、8カ国が直接的な補助金を提供していますが、一部の国では補助金が廃止されています。
VAT収入比率(VRR)の現状
付加価値税収入比率(VRR)は、2022年に0.58と、理論上の収入の42%が未徴収であることを示しています。COVID-19時にVRRは安定していましたが、これは2008年の金融危機時の急落(0.59から0.53)とは対照的です。
原文
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Abstract
At 9.9% of GDP, revenue from consumption taxes in OECD countries remained stable in 2022 compared to 2020 (9.9%) and 2021 (10.0%). The overall share of consumption taxes in total tax revenues has fallen slightly to 29.6% in 2022, compared to 30% in 2021 and 30.1% in 2020. This decline is mainly attributable to the decreasing revenue importance of taxes on specific goods and services (mainly tobacco, alcoholic beverages and fuel, as well as certain environment-related taxes) as a percentage of total tax revenues in OECD countries on average. Value-added taxes (VAT) generated 20.8% of total revenue in OECD countries on average in 2022. VAT continues to be the largest category of consumption taxes, generating almost four times as much tax revenue as excise duties that form the bulk of taxes on specific goods and services, accounting for 5.6% of total tax revenue in 2022 on average.
Executive Summary
Main consumption tax trends in OECD countries
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- Consumption tax-to-GDP ratios declined in 12 out of the 38 OECD countries between 2020 and 2022, increased in 22 countries while 4 countries saw no change. Consumption taxes produce more than 40% of total taxes in 5 OECD countries (Chile, Colombia, Hungary, Latvia, and Türkiye). They account for less than 20% of total taxes in 3 OECD countries (Japan, Switzerland, and the United States).
- VAT revenues have slightly increased in OECD countries between 2020 and 2022 on average, at 7% as a share of GDP in 2022, up from 6.9% in 2021 and 6.7% in 2020. VAT accounts for more than one-fifth of total tax revenues (20.8%) on average, representing 20% or more of total taxes in 21 of the 37 OECD countries that operate a VAT. Seven countries saw a decline in VAT revenue as a share of GDP between 2020 and 2022, while 28 reported an increase and 2 saw no change. Decreases of 0.5 percentage points (p.p.) or more were recorded in Denmark (-0.6 p.p.), Norway (–2.5 p.p.) and Poland (-0.7 p.p.). The largest increases were seen in Germany (+1.0 p.p.), Greece (+1.2 p.p.), Chile (+1.4 p.p.), Italy and Latvia (+1.1 p.p.).
- Revenues from taxes on specific goods and services, primarily excises, have further declined both as a percentage of GDP (to 2.8% in 2022; a decline of 0.3 percentage points compared to 2020) and as a percentage of total tax revenue (to 8.2% in 2022; down 1.1 p.p. since 2020).
- Standard VAT rates across OECD countries slightly increased in 2024 at 19.3% on average, up from 19.1% in 2023 and 19.2% in 2022. Three OECD countries increased their standard VAT rates: Türkiye (from 18% to 20% in 2023), Estonia (from 20% to 22% in 2024), and Switzerland (from 7.7% to 8.1% in 2024). Temporary standard VAT rate reductions introduced by Germany and Ireland in 2020 in the context of the COVID‑19 pandemic, and by Luxembourg in 2023 to counter the effects of inflation, were removed.
- All OECD countries that operate a VAT, except Chile, apply reduced VAT rates to various goods and services to pursue specific policy objectives, most often the promotion of equity (on food, health and hygiene products) and culture (on books, magazines and shows).
- All OECD countries with a VAT have introduced rules that reflect the recommended OECD VAT standards on online sales of services and digital products from non-resident e-commerce vendors and marketplaces. Twenty-seven OECD countries (Australia, New Zealand, Norway, Switzerland, and the United Kingdom and the 22 countries that are Member States of the European Union) have expanded these e-commerce VAT regimes to include imports of low-value goods.
- Digitalisation, and the resulting increased availability of data provide tax authorities with opportunities for greater access to VAT‑relevant information. Over the last decade, most OECD countries have implemented electronic transactional information reporting obligations. These requirements are heterogeneous across OECD countries, differing on aspects such as scope, data collected or frequency of reporting (systematic or on request). Seventeen out of the 35 countries requiring electronic transactional reporting require the systematic transmission of such information to the tax authorities and 11 of these countries require transmission in (near) real time. While the progressive digitalisation of invoices continues, and electronic invoicing is now permitted in all OECD countries, it is only mandatory (with a varying scope) in 29 of these countries.
- Excise duties are used by OECD countries not only to raise revenue but also to influence customer behaviour where consumption is considered harmful to health or to the environment. All OECD countries apply excise duties to alcoholic beverages and tobacco products, but tax rates and structures vary widely. Aviation fuels are often exempt from taxes, particularly when used for commercial international flights.
- Car taxation is increasingly aimed at influencing customer behaviour towards the use of low polluting vehicles. In 2024, almost all OECD countries consider environmental or fuel efficiency in determining the level of taxation for the purchase or use of vehicles, and 22 of these countries apply tax rebates or exemptions for electric or hybrid vehicles. In 2024, eight OECD countries provide a direct subsidy on the purchase of these vehicles. On the other hand, two countries have rescinded subsidies since 2022.
The VAT Revenue Ratio for OECD countries
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The VRR provides a comparative measure of the difference between the VAT revenue collected and what would theoretically be raised if VAT were applied at the standard rate to the entire potential tax base in a “pure” VAT regime. It provides an indicator that combines the effect of loss of revenues due to exemptions and reduced rates, fraud and non-compliance. Across the OECD, the unweighted average VRR has slightly increased in 2022 to 0.58, up from 0.55 in 2019 and 2020. The stability of the average VRR during the COVID‑19 pandemic contrasts with the significant decline of the average VRR during the Global Financial Crisis, from 0.59 in 2007 to 0.53 in 2009. The unweighted average VRR of 0.58 in 2022 suggests that, on average, an estimated 42% of the theoretical potential VAT revenue is not collected.