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Belize remains dependent on trade taxes for government revenue, and its tariff regime comprises a number of different rates (Section 3.1), leading to widely different effective rates of protection for different activities. Furthermore, trade taxes on imports include not only tariffs, but also an environmental tax, a revenue replacement duty, and other duties and charges. (...)

The main changes to the VAT Act during the period concern procedural aspects and modifications due to changes in other laws. Changes introduced in 2014 were to align the terminology to that used in the Fisheries Act, thus the reduced rate category of "raw fish" has been expanded to cover "wildlife marine resources". (...)

Korea's relatively complex indirect tax structure remains unchanged. It comprises a broad based VAT, individual consumption (special excise) taxes, and other taxes on liquor, property transactions (stamp tax), and securities transactions. There is also a transportation (energy-environment) tax, education tax, and special tax on rural development. Exports are generally exempt from indirect taxes, except mainly for individual consumption and transportation-energy-environment taxes applied to inputs of petroleum products used in their production, though the amount of paid tax is refundable or deductible. Exports are zero-rated for VAT.

EPZs (export processing zones) pay an environmental tax (Section 3.1.3) and a business tax on local sales (Section 3.3.1.1.3). (...)

Federal excise taxes maintained on fuels, crude oil and petroleum products, and ozone depleting chemicals among others

Table 3.14 Tax revenues, 2009-13
(G$ million)
(...)
2009 2010 2011 2012 2013
Environmental tax 674.0 776.8 1,014.1 1,070.9 1,071.7

There is also a national tax on petrol (gasoline) (INGA) and engine fuel oils (ACPM), whether domestic or imported , in the form of a specific tax levied per gallon. Law No. 1.819 of 2016 excludes the sale of biofuels from this tax, (…)

(…) Recent reductions in the general corporate tax rate have been balanced by commensurate increases in the special petroleum tax to maintain a marginal tax rate of 78%. [83] (…)

[83] For 2018, petroleum companies are subject to ordinary corporate income tax (23%), special petroleum tax (55%), as well as taxes on emissions of carbon dioxide and nitrogen oxides. (...)

(...) The Chinese government has also pressed ahead with reform of consumption tax and legislation on environmental protection tax, and gradually promoted the reform of personal income tax that combines comprehensive and classified measures.

Table 3.1 Ecotax, 2016
Product Rate applied
Batteries and accumulators 0.5% of the c.i.f. value or the domestic production cost
Disposable recipients and packaging other than in plastic and containing various products 0.5% of the c.i.f. value
Empty disposable recipients and packaging other than in plastic 0.25% of the c.i.f. value
Sulphur under the transit regime CFAF 25/kg
Tobacco and cigarettes 5% of the c.i.f. value or the domestic production cost