Total Tax Contribution : PwC and FEB 2009 update

download Total Tax Contribution : PwC and FEB 2009 update

of 32

Transcript of Total Tax Contribution : PwC and FEB 2009 update

  • 8/9/2019 Total Tax Contribution : PwC and FEB 2009 update

    1/32

    ]`}go ]gv H`e}tbds}b`eYtbhc{g}ctf`sxcH``yctx

    gem }fc Jcmctg}b`e `j Ce}ctytbxcx be Dcokbsn4992 symg}c

  • 8/9/2019 Total Tax Contribution : PwC and FEB 2009 update

    2/32

    Ngthf 4979

    7

    4

    8

    =

    3

    :

    H`e}ce}x

    Cvchs}bzc xsnngtr 8 8

    Be}t`msh}b`e 8 6

    Tcxso}x gem h`nygtbx`e {b}f ytczb`sx xstzcr 8 79

    ]fc ybh}stc j`t bembzbmsgo ygt}bhbyge}x 8 47

    Be}cteg}b`ego h`nygtbx`ex 8 44

    Sxc `j }fc xstzcr 8 4:

    Gyycembv

    7 Tcog}cm Ytbhc{g}ctf`sxcH``yctx ysdobhg}b`ex 8 46

    4 Y{H gem JCD h`e}gh} mc}gbox 8 89

    }`}go}gvh`e}tbds}b`e

    Ytbhc{g}ctf`sxcH` yctx &{{{%y{h%h`n" yt`zbmcx bemsx}tr.j`hsxcm gxxstgehc/

    }gv gem gmzbx`tr xctzbhcx }` dsbom ysdobh }tsx} gem cefgehc zgosc j`t `st hobce}x

    gem }fcbt x}glcf`omctx% N`tc }fge 7:8%999 yc`yoc be 737 h`se}tbcx ght`xx

    `st ec}{`tl xfgtc }fcbt }fbelbek/ cvyctbcehc gem x`os}b`ex }` mczco`y jtcxf yctxych}bzcx

    gem ytgh}bhgo gmzbhc%

    4979 Ytbhc{g}ctf`sxcH``yctx% Goo t bkf}x tcxctzcm% Ytbhc{g}ctf`sxcH``yctx

    tcjctx }` }fc ec}{`tl j ncndct tnx j Ytbhc{g}ctf`sxcH` yctx Be}cteg}b`ego Obnb}cm/

    cghf j {fbhf bx g xcygtg}c gem bemcycemce} ockgo ce}b}r%

  • 8/9/2019 Total Tax Contribution : PwC and FEB 2009 update

    3/32

    }`}go}gvh`e}tbds}b`e

    Cvchs}bzc xsnngtr

    7

    cvchs}bzcxsnngtr

    8

    Ytbhc{g}ctf`sxcH``yctx

    Y{Hx xch`em ] }go ]gv h`e}tbds}b`e xstzcr j`t Dcokbsn

    tcgjtnx {fg} bx gotcgmr le`{e gd`s} `st }gv xrx}cn/

    gx hge dc xcce jt`n }fc j`oo`{bek 8 ngbe fbkfobkf}x%

    Cvchs}bzcxsnngtr

    ]fc h`nygebcx xstzcrcm tcy`t}cm gzctgkc

    mbtch} h`nyobgehc h`x}x `j CST 7/=9 nboob`e

    be gmmb}b`e }` ngbe}gbebek ge gzctgkc

    `j 79/8= J]Cx j`t }gv h`nyobgehc gh}bzb}bcx%

    ]fc nso}b}smc `j }gvcx be Dcokbsn tcxso}x be g

    fcgzr h`nyobgehc dstmce% ]fc gzctgkc h`x} `j

    h`nyobgehc {b}f goo }gvcx {gx 7/63# `j }`}go}gvcx d`tec/ cjjch}bzcor tcytcxce}bek g xsthfgtkc

    `j }fbx gn`se} `e }`y `j }fc }gv dboox `j }fc

    h`nygebcx xstzcrcm% ]fbx bx h`exbmctcm }` dc ge

    semctcx}bng}b`e/ kbzce }fg} nshf }bnc bx xyce}

    `e fgemobek }gvcx xshf gx cnyo`rnce} }gv gem

    x`hbgo xchstb}r/ ZG] gem bny`t} ms}bcx `s}xbmc `j

    }fc }gv seb}/ be egehc `t ygrt`oo mcygt}nce}x

    {fctc ytchbxc mg}g `e }fc h`x} `j h`nyobgehc bx

    mbjhso} }` em%

    Dcokbsn h`e}bescx }` dcgt `ec `j }fc fcgzbcx}

    `zctgoo }gv dstmcex g} be}cteg}b`ego oczco gem

    }fc h`nygebcx xstzcrcm ygr }fcbt jgbt xfgtc%

    ]fc h`se}tbcx xstzcrcm fgzc `e gzctgkc =3 }gvcx/

    {fboc {c fgzc n`tc }fge 29< }`}go }gvcx d`tec

    gem h`ooch}cm dr }fc h`nygebcx be }fc Dcokbge

    xstzcr gn`se} }` gon`x} 7:# `j }fcbt }ste`zct%]fc gzctgkc }`}go }gv tg}c j`t }fc h`se}tbcx

    xstzcrcm bx gyyt`vbng}cor 8;#/ be Dcokbsn b}

    tcngbecm x}gdoc g} t`skfor 34# `j yt`} dcj`tc

    }`}go }gvcx d`tec }fc fbkfcx} gn`ek }fc

    h`se}tbcx xstzcrcm/ gem g hocgt bembhg}b`e }fg}

    h`nygebcx gtc h`e}tbds}bek }fcbt jgbt xfgtc }`

    k`zctence} }gv tchcby}x%

    ]fc }gv dstmce fgx e`} tcgoor dcce tcmshcm

    gem }fc bekcesb}r `j }fc ockbxog}`t tcngbex gx

    ktcg} gx czct be }ctnx `j }fc htcg}b`e `j }gvcx%

    Bemccm/ }fc xstzcr xf`{x }fg} x`nc ;: }gvcx gtc

    d`tec dr }fc xstzcr ygt}bhbyge}x/ {fboc }fcr gox`

    h`ooch} ge`}fct 82 }gvcx `e dcfgoj `j }fc

    k`zctence}/ `e }`y `j }fc gotcgmr fcgzr dstmce

    tcxso}bek jt`n }fc }{` ngbe }gvcx d`tec

    &h`ty`tg}c beh`nc }gv gem x`hbgo xchstb}r

    h`e}tbds}b`ex/ {fbhf }`kc}fct tcytcxce} be cvhcxx

    `j 63# `j }`}go }gvcx d`tec dr }fc xstzcr

    ygt}bhbyge}x"% ]fc bekcesb}r `j }fc ockbxog}`t bx

    bemccm ktcg}/ gx }fbx xch`em xstzcr xf`{x }fg}

    49 gmmb}b`ego }gvcx fgzc dcce bmce}bcm xbehc }fc

    tx} xstzcr%

  • 8/9/2019 Total Tax Contribution : PwC and FEB 2009 update

    4/32

    }`}go}gvh`e}tbds}b`e=

    cvchs}bzcxsnngtr

    Ytbhc{g}ctf`sxcH``yctx

    Be}t`msh}b`e

    8]fc ysty`xc `j }fc ]`}go ]gv H`e}tbds}b`e

    &]]H" xstzcr bx }` yt`zbmc bej`tng}b`e `e f`{

    }fc Dcokbge }gv xrx}cn bnygh}x `e ogtkc

    dsxbecxxcx gem {fg} }fcxc h`nygebcx

    h`e}tbds}c }` }fc Dcokbge ysdobh egehcx% ]fc

    xstzcr tcxso}x gtc mbxhsxxcm {b}f k`zctence}

    gem `}fct ygt}bcx be}ctcx}cm be }fch`nyc}b}bzcecxx `j }fc Dcokbge }gv xrx}cn/

    gem gtc ysdobxfcm j`t g {bmct gsmbcehc%

    8 Hsttce}or }fctc bx g oghl `j } tgexygtcehr gem

    `j semctx}gembek `j {fg} `}fct dsxbecxx

    }gvcx h`nygebcx gtc xsdach} }` gem f`{

    nshf bx gh}sgoor dcbek ygbm%

    8 H`nygebcx h`ty`tg}c }gv yogeebek gh}bzb}bcx

    gtc h`nbek semct behtcgxbek xhts}ber gem

    {bmct kt`syx `j x}glcf`omctx gtc dch`nbek

    n`tc be}ctcx}cm be h`nygebcx }gv ygrnce}x%

    8 B} bx xskkcx}cm }fg} `y}bnbxcm h`ty`tg}c }gv

    yogeebek dr h`nygebcx hge ocgm }` }fcn e`}

    ygrbek }fcbt jgbt xfgtc be }gvcx gem }fctcj`tc

    `}fct/ gem dr bnyobhg}b`e y``tct/ xch}b`ex j

    x`hbc}r fgzc }` ygr n`tc%

    8 [fg} fgx dcce nbxxbek be }fc ygx} bx g t`dsx}/

    x}gemgtm nc}f`m `j hgohsog}bek }fc }`}go }gv

    h`e}tbds}b`e ngmc dr dsxbecxx {fbhf hge dc

    sxcm j`t tcy`t}bek/ dcehfngtlbek gem }tcem

    gegorxbx/ gx {coo gx j`t bnyt`zcm }gv

    ngegkcnce} gem h``tmbeg}cm mchbxb`e

    nglbek%

    Nc}f`m`o`kr1 }fcYtbhc{g}ctf`sxcH``yctx]`}go]gv

    H`e}tbds}b`eJtgnc{`tl

    8]fc Ytbhc{g}ctf`sxcH``yctx &Y{H" ]`}go ]gv

    H`e}tbds}b`e Jtgnc{`tl {gx beb}bgoor

    mczco`ycm be 4993 {b}f }fc fcoy gem xsyy`t}

    `j xczctgo ogtkc h`nygebcx gem zgtb`sx `}fct

    be}ctcx}cm x}glcf`omctx% B} yt`zbmcx g

    x}gemgtmbxcm gyyt`ghf }` wsge}bjrbek g

    h`nygerx `zctgoo }gv h`e}tbds}b`e dr o``lbek

    g} goo mbtch} gem bembtch} }gvcx gem `}fct

    ygrnce}x }` k`zctence}x%

    8]fc Y{H ]`}go ]gv H`e}tbds}b`e Jtgnc{`tl

    cegdocx h`nygebcx }` ncgxstc gem tcy`t} `e

    goo }fc }gvcx d`tec gem h`ooch}cm%

    8 B} bx g x}tgbkf}j`t{gtm/ e`e.}chfebhgo h`ehcy}

    gem tcog}bzcor cgxr }` semctx}gem j`t

    x}glcf`omctx%

    8G }gv bx mcecm gx g ngemg}`tr ygrnce} }`

    k`zctence} &hce}tgo `t o`hgo" }` jsem ysdobh

    cvycemb}stc/ gem j`t {fbhf }fctc bx e` xychbh

    tc}ste `j zgosc%

    8]fc Y{H ]`}go ]gv H`e}tbds}b`e Jtgnc{`tl

    nglcx g mbx}beh}b`e dc}{cce dsxbecxx }gvcx

    d`tec dr }fc h`nyger b}xcoj gem behsttcm gx gh`x} &}fc h`nygerx `{e h`e}tbds}b`e be

    }gvcx"/ gem dsxbecxx }gvcx h`ooch}cm dr }fc

    h`nyger `e dcfgoj `j k`zctence}%

    8]`}go ]gv H`e}tbds}b`e yt`zbmcx g jtgnc{`tl

    j`t h`nygebcx }` dc}}ct h`nnsebhg}c gd`s}

    }fcbt }gv h`e}tbds}b`e }` cv}ctego x}glcf`omctx%

    ]fc ec{ xstzcr

    8 Dsbombek `e }fc xshhcxx `j }fc beb}bgo xstzcr/

    }fc Jcmctg}b`e `j Ce}ctytbxcx be Dcokbsn

    }`kc}fct {b}f Y{H fgx beb}bg}cm g xch`em

    ]`}go ]gv H`e}tbds}b`e xstzcr j`t Dcokbsn/

    bezb}bek g xgnyoc `j h`nygebcx dgxcm `e }fc

    }`y }ce jt`n }fc nga`t bemsx}tr xch}`tx be

    }ctnx `j }ste`zct gem esndct `j cnyo`rccx%

    8 J`t }fc hsttce} xstzcr/ =7 h`nygebcx

    h`nyoc}cm }fc wscx}b`eegbtc% ]fc

    ygt}bhbyg}bek h`nygebcx tcytcxce} goo nga`t

    bemsx}tr xch}`tx gem go}`kc}fct cnyo`r

    gt`sem 799%999 cnyo`rccx be Dcokbsn% ]fcbt

  • 8/9/2019 Total Tax Contribution : PwC and FEB 2009 update

    5/32

    }`}go}gvh`e}tbds}b`e

    Ytbhc{g}ctf`sxcH``yctx

    3cvchs}bzcxsnngtr

    }`}go }ste`zct be 499; gn`se}cm }`

    CST :4/4: dboob`e% ]fbx bembhg}cx g x}t`ek

    be}ctcx} gn`ek }fc dsxbecxx h`nnseb}r }`

    }glc ygt} be }fc xstzcr%

    8 Cghf h`nyger }fg} ygt}bhbyg}cm {gx gxlcm }`

    h`nyoc}c ge coch}t`ebh wscx}b`eegbtc

    mcxbkecm dr Y{H tckgtmbek goo dsxbecxx }gvcx

    d`tec gem h`ooch}cm dr }fc h`nyger mstbek

    b}x ghh`se}bek yctb`m cembek be }fc rcgt jt`n

    7 Agesgtr 499; }` 87 Mchcndct 499;%

    8]fc mg}g fgx dcce tcemctcm ge`ern`sx gem

    gkktckg}cm }` yt`mshc }fc xstzcr tcxso}x%

    8]fc wscx}b`eegbtc h`zctx ;: dsxbecxx }gvcx

    d`tec dr h`nygebcx be Dcokbsn gem 82 }gvcx

    }fg} gtc h`ooch}cm dr h`nygebcx `e dcfgoj `j

    }fc k`zctence}/ tcytcxce}bek 49 n`tc }gvcx

    }fge {ctc bmce}bcm be }fc ytczb`sx xstzcr%

    Xstzcr tcxso}x

    8 @e gzctgkc ygt}bhbyge}x tcy`t}cm 77/;6 }gvcx

    d`tec gem 3/93 }gvcx h`ooch}cm/ {fbhf

    bembhg}cx g xbkebhge} gh}sgo h`nyobgehc

    dstmce%

    8] }go }gvcx d`tec dr xstzcr ygt}bhbyge}x}`}goocm CST 8%748%279%999 {fbhf bx :/7:#

    `j }`}go k`zctence} }gv tchcby}x/ cvhosmbek

    yctx`ego beh`nc }gv%

    8 Ygt}bhbyge}x tcy`t}cm CST 7%32;%863%999 be

    cnyo`rct x`hbgo xchstb}r h`e}tbds}b`ex/ {fbhf

    bx }fc n`x} xbkebhge} dsxbecxx }gv d`tec g}

    37/78# `j goo dsxbecxx }gvcx d`tec%

    8]fc xch`em ogtkcx} }gv d`tec bx h`ty`tg}c }gv/

    {b}f ygt}bhbyge}x tcy`t}bek CST

    7%96=%86;%999 j }gv ygbm% J`t czctr CST 7/99

    be h`ty`tg}c }gv ygbm/ }fcr ygr ge`}fct

    CST 4/66 be `}fct dsxbecxx }gvcx%

    8]gvcx h`ooch}cm dr xstzcr ygt}bhbyge}x }`}goocm

    CST :%73;%724%999/ x`nc :/;6# `j }`}go

    k`zctence} }gv tchcby}x%

    8]fc tcxso}x gox` xf`{ }fg} j`t czctr

    CST 7/99 `j }gv d`tec dr xstzcr ygt}bhbyge}x/

    }fcr h`ooch} ge`}fct CST 7/2; be }gvcx%

    8]fc ogtkcx} }gv be gdx`os}c zgosc h`ooch}cm dr

    }fc xstzcr ygt}bhbyge}x bx {b}ff`ombek }gv `e

    {gkcx &CST 7%39=%49=%999" j`oo`{cm dr

    cvhbxc ms}bcx/ ZG] gem bexstgehc gem egehc

    tcog}cm }gvcx%

    8 H`nygebcx gtc }fsx h`ooch}bek xsdx}ge}bgo

    gn`se}x `j }gv `e dcfgoj `j }fc Dcokbge

    gs}f`tb}bcx%

    8 Xstzcr tcxy`emce}x tcy`t}cm ge gzctgkc `j

    CST 7%=74%=99 be }gv h`nyobgehc h`x}x gem

    79/8= jsoo.}bnc cwsbzgoce}x yct h`nyger j`t}gv h`nyobgehc gh}bzb}bcx%

    499; Xstzcr 4992 Symg}c

    8 ]`}go }gvcx d`tec gem h`ooch}cm h`nygtcm }` k`zctence} }gv tchcby}x 74/99# 79/44#

    8 Obx}cm esndct `j }gvcx d`tec :8 ;:

    8 Obx}cm esndct `j }gvcx h`ooch}cm 84 82

    8 Gzctgkc esndct `j }gvcx d`tec dr xstzcr ygt}bhbyge}x 79/9; 77/;6

    8 Gzctgkc esndct `j }gvcx h`ooch}cm dr xstzcr ygt}bhbyge}x 3/3= 3/93

    8]`}go }gvcx d`tec dr xstzcr ygt}bhbyge}x h`nygtcm }` k`zctence} }gv tchcby}x

    &cvho% yctx`ego beh`nc }gvcx" ;/99# :/7:#

    8 H`ty`tg}c }gv h`nygtcm }` }`}go }gvcx d`tec 82/23# 8=/;7#

    8 Cnyo`rct x`hbgo xchstb}r h`nygtcm }` }`}go }gvcx d`tec ==/44# 37/78#

    8 ]`}go }gvcx h`ooch}cm dr xstzcr ygt}bhbyge}x h`nygtcm }` k`zctence} }gv tchcby}x 6/99# :/;6#

    8 ]gvcx h`ooch}cm h`nygtcm }` }gvcx d`tec 496# 72;#

    8 ]`}go }gv tg}c 34/9;# 34/9:#

    8 ]gvcx d`tec gem h`ooch}cm h`nygtcm }` }ste`zct 76/2:# 73/26#

    8 Cnyo`rnce} }gvcx d`tec gem h`ooch}cm yct cnyo`rcc CST 8:%;3: CST 8;%773

    8]tcemx be }gv ygrnce}x

  • 8/9/2019 Total Tax Contribution : PwC and FEB 2009 update

    6/32

    ]fc ybh}stc j`tbembzbmsgo ygt}bhbyge}x

    8 [c fgzc o``lcm g} }fc y`xb}b`e j`t bembzbmsgo

    ygt}bhbyge}x sxbek hct}gbe ncgxstcx/ j`t

    bex}gehc/ }fc }`}go }gv tg}c &]]T"%

    8 @e gzctgkc }fc }`}go dstmce `j }gvcx d`tec dr

    ygt}bhbyge} h`nygebcx bx 34/9:# `j yt`}

    dcj`tc }`}go }gvcx d`tec h`nygtcm }` 34/9;#

    be }fc ogx} xstzcr/ bembhg}bek }fg} }fc fcgzr

    dstmce tcngbex sehfgekcm mcxyb}c goo }fc

    ncgxstcx }fg} {ctc be}cemcm }` tcmshc }gvcx%

    8 @e gzctgkc }gvcx d`tec gem h`ooch}cm gx g

    ycthce}gkc `j }ste`zct j`t h`nygebcx

    ygt}bhbyg}bek be }fc xstzcr bx 73/26# `j {fbhf

    ;/84# tcytcxce}x }gvcx d`tec gem 6/::#

    }gvcx h`ooch}cm% ]fbx h`nygtcx }` 76/2:# be

    }fc ytczb`sx xstzcr%

    8]fc gzctgkc cnyo`rnce} }gvcx d`tec gem

    h`ooch}cm yct cnyo`rcc tcngbecm gon`x}

    sehfgekcm g} CST 8;%773 `j {fbhf

    CST 7:%::= tcytcxce}x }gvcx d`tec gem

    CST 49%=37 tcytcxce}x }gvcx h`ooch}cm%

    Be}cteg}b`ego h`nygtbx`ex

    8Xstzcr tcxso}x gtc hsttce}or gzgbogdoc j`t

    h`nygtbx`e {b}f 2 `}fct h`se}tbcx1 Hgegmg/

    }fc Seb}cm X}g}cx/ Btcogem/ }fc Ec}fctogemx/

    }fc Seb}cm Lbekm`n/ X{b}qctogem/ Gsx}tgobg/

    X`s}f Gjtbhg gem Bembg% B} bx cvych}cm }fg}

    }fctc {boo dc jst}fct h`se}tbcx }` h`nygtc {b}f

    be }fc js}stc%

    8 Be }ctnx `j }gvcx {fbhf gtc d`tec `t h`ooch}cm

    dr h`nygebcx/ }fctc gtc 24 be Dcokbsn

    h`nygtcm }` 44 be }fc SL/ 87 be }fc

    Ec}fctogemx/ =2 be X{b}qctogem/ 3: be Gsx}tgobg

    gem :; be Hgegmg/ bembhg}bek }fg} j`t

    nso}beg}b`ego h`nygebcx }fctc bx g zgx}

    esndct `j }gvg}b`e `dobkg}b`ex gem y`}ce}bgo

    obgdbob}bcx }` mcgo {b}f%

    8 Be }ctnx `j }gvcx d`tec gem h`ooch}cm/ }fc

    ygt}bhbyge}x `j }fc zgtb`sx ]]H xstzcrx

    tcytcxce}cm :/9# `j }`}go k`zctence} }gv

    tchcby}x be Hgegmg/ 79/4# be Dcokbsn/ 77/9#

    be }fc SL gem 72/9# be Gsx}tgobg/ hocgtor

    mcn`ex}tg}bek }fc bny`t}gehc `j ogtkc

    dsxbecxx }` k`zctence} }gv tchcby}x be cghf

    `j }fcxc h`se}tbcx%

    8G} 34/7# }fc ncge gzctgkc }`}go }gv tg}c j`t

    ygt}bhbyge}x be }fc Dcokbge xstzcr {gx fbkfct

    }fge }fg} j`t goo `}fct h`se}tbcx ygt}bhbyge}x/

    tgekbek jt`n 4;/:# be Hgegmg/ 89/4#

    be X{b}qctogem/ 87# be }fc Ec}fctogemx/

    =9# be Gsx}tgobg/ =7/:# be }fc SL }` =4/6#

    be }fc SX%

    Sxc `j }fc xstzcr

    8Ge bny`t}ge} sxc `j }fc ]`}go ]gv H`e}tbds}b`e

    Jtgnc{`tl bx }` fcoy behtcgxc }tgexygtcehr

    gt`sem }gv gem f`{ b} bx tcy`t}cm% B} kcectg}cx

    cnybtbhgo mg}g {fbhf bx fcoyjso be bej`tnbek }fc

    }gv y`obhr nglbek yt`hcxx gem be ygt}bhsogt

    }fc mcdg}c gt`sem }fc h`nyc}b}bzcecxx `j }fc

    Dcokbge xhgo tckbnc%

    8]fc h`nygebcx }fg} ygt}bhbyg}cm be }fc xstzcr

    tchcbzc ge bembzbmsgo tcy`t} `e }fcbt `{e ]]H