Definition: The Harmonised Tax Catalogue is a comprehensive and standardized system that categorizes taxes based on their nature and characteristics. It is designed to facilitate international comparisons and analyses of tax systems, and to promote transparency and consistency in tax administration. Source: OECD Glossary of Statistical Terms Source reference: https://stats.oecd.org/glossary/detail.asp?ID=1225 Additional information: The Harmonised Tax Catalogue is a tool developed by the Organisation for Economic Co-operation and Development (OECD) to provide a standardized classification of taxes. It categorizes taxes into several types such as taxes on income, profits and capital gains, taxes on property, taxes on goods and services, and other taxes. Each type is further divided into subcategories. The catalogue is used by governments, tax authorities, researchers, and analysts worldwide to compare and analyze tax systems in a consistent and systematic manner. It helps in understanding the structure and composition of tax revenues, and in assessing the economic and social impacts of different taxes. The catalogue is regularly updated to reflect changes in tax laws and practices. Example: For instance, a country looking to compare its corporate tax system with those of other countries would use the Harmonised Tax Catalogue to identify the relevant category of taxes (i.e., taxes on income, profits and capital gains). The country could then analyze the rates, bases, and other characteristics of these taxes in different countries. Similarly, a researcher studying the impact of value-added taxes (VAT) on consumer behavior would use the catalogue to identify the relevant category of taxes (i.e., taxes on goods and services), and to obtain data on VAT rates and structures in different countries. LOST view: SV-Datasets Catalogue [Motivation] Identifier: http://data.europa.eu/dr8/egovera/HarmonisedTaxCatalogueDataObject EIRA traceability: eira:DataSetCatalogueDataObject ABB name: egovera:HarmonisedTaxCatalogueDataObject EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/HarmonisedTaxCatalogueDataObject dct:title: Harmonised Tax Catalogue