Revenue Statistics 2019

Table of contents :
Foreword
Acknowledgements
Executive Summary
Tax levels in 2018
Tax structure in 2017
Changes by level of government
Environmentally related tax revenues in OECD countries
Introduction
Notes
1 Tax revenue trends 1965-2018
Tax-to-GDP ratios
Tax ratios for 2018 (provisional data)
Tax-to-GDP ratios for 2017 (final data)
Tax ratio changes between 1965 and 2017
Tax structures
Taxes on income and profits
Social security contributions
Property taxes
Consumption taxes
Taxes by level of government
Revenues of sub-national governments
Composition of central and sub central revenues
Non-wastable tax credits
2 Special feature: Identifying environmentally-related tax revenues in Revenue Statistics
Introduction
Definition of taxes and environmentally-related taxes
Identifying environmentally related taxes in Revenue Statistics
Existing sources of data on environmentally related tax revenue
Revenue Statistics
OECD PINE database
EUROSTAT National Tax Lists
Identifying environmentally related taxes in Revenue Statistics
Environmentally related tax revenue data reported to Revenue Statistics and PINE
Challenges and correspondence found
Calculation of country-level statistics
Trends in environmentally related taxes in OECD countries
Conclusion
References
Annex 2.A. List of environmentally related tax bases
Annex 2.B. Correspondence table (example)
Notes
3 Tax Levels and Tax Structures, 1965-2018
4 Country tables, 1990-2017
4.1. Tax revenue and % of GDP by selected tax category and by level of government
4.2. Memorandum tables
5 Detailed country tables, 1965-2017
5.1. Tax revenues
5.2. Memorandum tables
6 Tax revenues by subsectors of general government
6.1. Comparative tables 1975, 1995, 2000 and 2017
6.2. Country tables 1975, 1985, 1995, 2005 and 2017
Annex A. The OECD Classification of Taxes and Interpretative Guide
Table of Contents
A.1 the OECD Classification of Taxes
A.2 Coverage
General criteria
Social security contributions
Fees, user charges and licence fees
Royalties
Fines and penalties
A.3 Basis of reporting
Accrual reporting
The distinction between tax and expenditure provisions
Calendar and fiscal years
A.4 General classification criteria
The main classification criteria
Classification of taxpayers
Surcharges
Unidentifiable tax receipts and residual sub-headings
A.5 Commentaries on items of the list
1000 — Taxes on income, profits and capital gains
Treatment of credits under imputation systems
1120 and 1220 — Taxes on capital gains
2000 — Social security contributions
3000 — Taxes on payroll and workforce
4000 — Taxes on property
4100 — Recurrent taxes on immovable property
4200 — Recurrent taxes on net wealth
4300 — Estate, inheritance and gift taxes
4400 — Taxes on financial and capital transactions
4500 — Other non-recurrent taxes on property16
4600 — Other recurrent taxes on property
5000 — Taxes on goods and services
5100 — Taxes on the production, sale, transfer, leasing and delivery of goods and rendering of services
5110 — General taxes on goods and services
5111 — Value-added taxes
5112 — Sales taxes
5113 — Turnover and other general taxes on goods and services
5120 — Taxes on specific goods and services
5121 — Excises
5122 — Profits of fiscal monopolies
5123 — Customs and other import duties
5124 — Taxes on exports
5125 — Taxes on investment goods
5126 — Taxes on specific services
5127 — Other taxes on international trade and transactions
5128 — Other taxes on specific goods and services
5200 — Taxes on use of goods or on permission to use goods or perform activities
5210 — Recurrent taxes on use of goods and on permission to use goods or perform activities
5220 — Non-recurrent taxes on use of goods and on permission to use goods or perform activities
6000 — Other taxes
A.6 Conciliation with National Accounts
A.7 Memorandum item on the financing of social security benefits
A.8 Memorandum item on identifiable taxes paid by government
A.9 Relation of OECD classification of taxes to national accounting systems
A.10 The OECD classification of taxes and the International Monetary Fund (GFS) system
A.11 Comparison of the OECD classification of taxes with other international classifications
A.12 Attribution of tax revenues by sub-sectors of general government
Sub-sectors of general government to be identified
Supra-national Authorities
Levies paid by member states of the European Union
A.13 Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes
Notes

Citation preview

Revenue Statistics 1965-2018 SPECIAL FEATURE: IDENTIFYING ENVIRONMENTALLY RELATED TAXES IN REVENUE STATISTICS

2019

Revenue Statistics 2019

1965-2018

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.

Please cite this publication as: OECD (2019), Revenue Statistics 2019, OECD Publishing, Paris, https://doi.org/10.1787/0bbc27da-en.

ISBN 978-92-64-78222-8 (print) ISBN 978-92-64-67159-1 (pdf)

Revenue Statistics ISSN 2522-7696 (print) ISSN 2522-770X (online)

Photo credits: Cover © some of the graphic elements in the main cover illustration were adapted from Freepik.com.

Corrigenda to publications may be found on line at: www.oecd.org/about/publishing/corrigenda.htm.

© OECD 2019 The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at http://www.oecd.org/termsandconditions.

3

Foreword

This annual publication provides information on tax levels and tax structures in OECD countries. It was prepared under the auspices of the Working Party on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs and is published under the responsibility of the Secretary-General of the OECD.

REVENUE STATISTICS 2019 © OECD 2019

4

Acknowledgements

Revenue Statistics 2019 has been produced by the Organisation for Economic Cooperation and Development (OECD)’s Centre for Tax Policy and Administration (CTPA) under the auspices of Working Party No.2 on Tax Policy Analysis and Tax Statistics (WP2) of the Committee on Fiscal Affairs. The authors of this edition were Michelle Harding, Nicolás Miranda and Michael Sharratt. The special feature was written by Miguel Cárdenas Rodríguez and Ivan Haščič in the Environment Directorate and by Michelle Harding. The authors would like to thank colleagues in the OECD for their invaluable comments and practical support in finalising the publication, including David Bradbury, Karena Garnier, Natalie Lagorce, and Violet Sochay in CTPA; Frederic Parrot and Bettina Wistrom in the Statistics and Data Directorate and the Statistical Editors and Content Management Team in the Press and Communications Directorate. MarieAurélie Elkurd at CTPA assisted with the production and publication of this report and Stephanie Coic in the Development Cooperation Directorate (DCD) designed the cover. The authors would also like to thank WP2 delegates and their colleagues working in national administrations for their input and comments.

REVENUE STATISTICS 2019 © OECD 2019

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Table of contents

Foreword

3

Acknowledgements

4

Executive Summary

11

Introduction

13

1 Tax revenue trends 1965-2018

15

Tax-to-GDP ratios Tax structures Taxes by level of government Non-wastable tax credits

2 Special feature: Identifying environmentally-related tax revenues in Revenue Statistics Introduction Definition of taxes and environmentally-related taxes Existing sources of data on environmentally related tax revenue Identifying environmentally related taxes in Revenue Statistics Trends in environmentally related taxes in OECD countries Conclusion References Annex 2.A. List of environmentally related tax bases Annex 2.B. Correspondence table (example)

16 25 28 34

37 38 38 39 41 44 51 53 54 55

3 Tax Levels and Tax Structures, 1965-2018

58

4 Country tables, 1990-2017

80

Tax revenue and % of GDP by selected tax category and by level of government Memorandum tables

5 Detailed country tables, 1965-2017 5.1. Tax revenues 5.2. Memorandum tables

6 Tax revenues by subsectors of general government 6.1. Comparative tables 1975, 1995, 2000 and 2017 REVENUE STATISTICS 2019 © OECD 2019

81 154

157 158 260

274 275

6 6.2. Country tables 1975, 1985, 1995, 2005 and 2017

288

Annex A. The OECD Classification of Taxes and Interpretative Guide Notes

325 351

FIGURES Figure 1.1. Trends in tax-to-GDP ratios, 1965-2018p (as % of GDP) Figure 1.2. Changes in tax-to-GDP ratios, p.p., 2017-18p and 2008-18p Figure 1.3. Relative changes in nominal tax revenues and nominal GDP (%), 2017-18p Figure 1.4. Tax to GDP ratios in 2017 and 2018p (as % of GDP) Figure 1.5. Tax structures in 2017 (as % of total tax revenue) Figure 1.6. Trends in tax structures (1965-2017, as % of total tax revenue) Figure 1.7. Composition of social security contributions, as % of total social security contributions, 2017 Figure 1.8. Share of general consumption tax revenues (left panel) and specific consumption revenues (right panel) as % of total revenues, 1975-2017 Figure 1.9. Composition of revenues of federal or central government (left) and sub-national government (right), 2017 Figure 2.1. Environmentally related tax revenues in OECD countries, 1995 & 2017 Figure 2.2. Distribution of ERTRs as % of total taxation in OECD countries, 1995 & 2016 Figure 2.3. Distribution of ERTRs over time in OECD countries Figure 2.4. Composition of ERTRs in OECD countries in 2017 Figure 2.5. Trends in composition of ERTRs (OECD average), 1995-2017

17 20 22 23 25 26 27 29 34 45 46 49 50 51

TABLES Table 1.1. Revenue Statistics: overview Table 1.2. Tax structures in the OECD area, selected years (unweighted average as % of GDP) Table 1.3. Attribution of tax revenues to sub-sectors of general government as % of total tax revenue, federal countries Table 1.4. Attribution of tax revenues to sub-sectors of general government as % of total tax revenue, unitary countries Table 1.5. Customs duties collected on behalf of the European Union Table 1.6. Single resolution fund contributions collected on behalf of the European Union Table 1.7. Effect of alternative treatments of non-wastable tax credits, 2017 Table 2.1. Environmentally related tax revenues in OECD countries, selected years Table 2.2. Composition of ERTRs in OECD countries, 2017 Table 3.1. Total tax revenue as % of GDP Table 3.2. Total tax revenue in billions of US dollars at market exchange rates Table 3.3. Tax revenue of main headings as % of GDP, 2017 Table 3.4. Tax revenue of main headings as % of total tax revenue, 2017 Table 3.5. Tax revenue of main headings as % of GDP, 2018p Table 3.6. Tax revenue of main headings as % of total tax revenue, 2018p Table 3.7. Taxes on income and profits (1000) as % of GDP and as % of total tax revenue Table 3.8. Taxes on personal income (1100) as % of GDP and as % of total tax revenue Table 3.9. Taxes on corporate income (1200) as % of GDP and as % of total tax revenue Table 3.10. Social security contributions (2000) as % of GDP and as % of total tax revenue Table 3.11. Taxes on payroll and workforce (3000) as % of GDP and as % of total tax revenue Table 3.12. Taxes on property (4000) as % of GDP and as % of total tax revenue Table 3.13. Taxes on goods and services (5000) as % of GDP and as % of total tax revenue Table 3.14. Value added taxes (5111) as % of GDP and as % of total tax revenue Table 3.15. Tax revenues of sub-sectors of general government as % of total tax revenue Table 3.16. Main central government taxes as % of total tax revenues of central government, 2017 Table 3.17. Main state government taxes as % of total tax revenues of state government, 2017

18 24 30 31 32 33 35 48 52 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76

REVENUE STATISTICS 2019 © OECD 2019

7 Table 3.18. Main local government taxes as % of total tax revenues of local government, 2017 Table 3.19. Gross domestic product for tax reporting years at market prices, in billions of national currency Table 3.20. Exchange rates used, national currency per US dollar at market exchange rates Table 4.1. Australia, tax revenue and % of GDP by selected tax category Table 4.2. Australia, tax revenue and % of GDP by level of government and main taxes Table 4.3. Austria, tax revenue and % of GDP by selected tax category Table 4.4. Austria, tax revenue and % of GDP by level of government and main taxes Table 4.5. Belgium, tax revenue and % of GDP by selected tax category Table 4.6. Belgium, tax revenue and % of GDP by level of government and main taxes Table 4.7. Canada, tax revenue and % of GDP by selected tax category Table 4.8. Canada, tax revenue and % of GDP by level of government and main taxes Table 4.9. Chile, tax revenue and % of GDP by selected tax category Table 4.10. Chile, tax revenue and % of GDP by level of government and main taxes Table 4.11. Czech Republic, tax revenue and % of GDP by selected tax category Table 4.12. Czech Republic, tax revenue and % of GDP by level of government and main taxes Table 4.13. Denmark, tax revenue and % of GDP by selected tax category Table 4.14. Denmark, tax revenue and % of GDP by level of government and main taxes Table 4.15. Estonia, tax revenue and % of GDP by selected tax category Table 4.16. Estonia, tax revenue and % of GDP by level of government and main taxes Table 4.17. Finland, tax revenue and % of GDP by selected tax category Table 4.18. Finland, tax revenue and % of GDP by level of government and main taxes Table 4.19. France, tax revenue and % of GDP by selected tax category Table 4.20. France, tax revenue and % of GDP by level of government and main taxes Table 4.21. Germany, tax revenue and % of GDP by selected tax category Table 4.22. Germany, tax revenue and % of GDP by level of government and main taxes Table 4.23. Greece, tax revenue and % of GDP by selected tax category Table 4.24. Greece, tax revenue and % of GDP by level of government and main taxes Table 4.25. Hungary, tax revenue and % of GDP by selected tax category Table 4.26. Hungary, tax revenue and % of GDP by level of government and main taxes Table 4.27. Iceland, tax revenue and % of GDP by selected tax category Table 4.28. Iceland, tax revenue and % of GDP by level of government and main taxes Table 4.29. Ireland, tax revenue and % of GDP by selected tax category Table 4.30. Ireland, tax revenue and % of GDP by level of government and main taxes Table 4.31. Israel, tax revenue and % of GDP by selected tax category Table 4.32. Israel, tax revenue and % of GDP by level of government and main taxes Table 4.33. Italy, tax revenue and % of GDP by selected tax category Table 4.34. Italy, tax revenue and % of GDP by level of government and main taxes Table 4.35. Japan, tax revenue and % of GDP by selected tax category Table 4.36. Japan, tax revenue and % of GDP by level of government and main taxes Table 4.37. Korea, tax revenue and % of GDP by selected tax category Table 4.38. Korea, tax revenue and % of GDP by level of government and main taxes Table 4.39. Latvia, tax revenue and % of GDP by selected tax category Table 4.40. Latvia, tax revenue and % of GDP by level of government and main taxes Table 4.41. Lithuania, tax revenue and % of GDP by selected tax category Table 4.42. Lithuania, tax revenue and % of GDP by level of government and main taxes Table 4.43. Luxembourg, tax revenue and % of GDP by selected tax category Table 4.44. Luxembourg, tax revenue and % of GDP by level of government and main taxes Table 4.45. Mexico, tax revenue and % of GDP by selected tax category Table 4.46. Mexico, tax revenue and % of GDP by level of government and main taxes Table 4.47. Netherlands, tax revenue and % of GDP by selected tax category Table 4.48. Netherlands, tax revenue and % of GDP by level of government and main taxes Table 4.49. New Zealand, tax revenue and % of GDP by selected tax category Table 4.50. New Zealand, tax revenue and % of GDP by level of government and main taxes Table 4.51. Norway, tax revenue and % of GDP by selected tax category Table 4.52. Norway, tax revenue and % of GDP by level of government and main taxes Table 4.53. Poland, tax revenue and % of GDP by selected tax category Table 4.54. Poland, tax revenue and % of GDP by level of government and main taxes Table 4.55. Portugal, tax revenue and % of GDP by selected tax category Table 4.56. Portugal, tax revenue and % of GDP by level of government and main taxes Table 4.57. Slovak Republic, tax revenue and % of GDP by selected tax category REVENUE STATISTICS 2019 © OECD 2019

77 78 79 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138

8 Table 4.58. Slovak Republic, tax revenue and % of GDP by level of government and main taxes Table 4.59. Slovenia, tax revenue and % of GDP by selected tax category Table 4.60. Slovenia, tax revenue and % of GDP by level of government and main taxes Table 4.61. Spain, tax revenue and % of GDP by selected tax category Table 4.62. Spain, tax revenue and % of GDP by level of government and main taxes Table 4.63. Sweden, tax revenue and % of GDP by selected tax category Table 4.64. Sweden, tax revenue and % of GDP by level of government and main taxes Table 4.65. Switzerland, tax revenue and % of GDP by selected tax category Table 4.66. Switzerland, tax revenue and % of GDP by level of government and main taxes Table 4.67. Turkey, tax revenue and % of GDP by selected tax category Table 4.68. Turkey, tax revenue and % of GDP by level of government and main taxes Table 4.69. United Kingdom, tax revenue and % of GDP by selected tax category Table 4.70. United Kingdom, tax revenue and % of GDP by level of government and main taxes Table 4.71. United States, tax revenue and % of GDP by selected tax category Table 4.72. United States, tax revenue and % of GDP by level of government and main taxes Table 4.73. Financing of social security benefits Table 4.74. Social security contributions and payroll taxes paid by government Table 5.1. Australia: Detailed country table, 1965-2017 Table 5.2. Austria: Detailed country table, 1965-2017 Table 5.3. Belgium: Detailed country table, 1965-2017 Table 5.4. Canada: Detailed country table, 1965-2017 Table 5.5. Chile: Detailed country table, 1965-2017 Table 5.6. Czech Republic: Detailed country table, 1965-2017 Table 5.7. Denmark: Detailed country table, 1965-2017 Table 5.8. Estonia: Detailed country table, 1965-2017 Table 5.9. Finland: Detailed country table, 1965-2017 Table 5.10. France: Detailed country table, 1965-2017 Table 5.11. Germany: Detailed country table, 1965-2017 Table 5.12. Greece: Detailed country table, 1965-2017 Table 5.13. Hungary: Detailed country table, 1965-2017 Table 5.14. Iceland: Detailed country table, 1965-2017 Table 5.15. Ireland: Detailed country table, 1965-2017 Table 5.16. Israel: Detailed country table, 1965-2017 Table 5.17. Italy: Detailed country table, 1965-2017 Table 5.18. Japan: Detailed country table, 1965-2017 Table 5.19. Korea: Detailed country table, 1965-2017 Table 5.20. Latvia: Detailed country table, 1965-2017 Table 5.21. Lithuania: Detailed country table, 1965-2017 Table 5.22. Luxembourg: Detailed country table, 1965-2017 Table 5.23. Mexico: Detailed country table, 1965-2017 Table 5.24. Netherlands: Detailed country table, 1965-2017 Table 5.25. New Zealand: Detailed country table, 1965-2017 Table 5.26. Norway: Detailed country table, 1965-2017 Table 5.27. Poland: Detailed country table, 1965-2017 Table 5.28. Portugal: Detailed country table, 1965-2017 Table 5.29. Slovak Republic: Detailed country table, 1965-2017 Table 5.30. Slovenia: Detailed country table, 1965-2017 Table 5.31. Spain: Detailed country table, 1965-2017 Table 5.32. Sweden: Detailed country table, 1965-2017 Table 5.33. Switzerland: Detailed country table, 1965-2017 Table 5.34. Turkey: Detailed country table, 1965-2017 Table 5.35. United Kingdom: Detailed country table, 1965-2017 Table 5.36. United States: Detailed country table, 1965-2017 Table 5.37. Financing social benefits Table 5.38. Social security contributions and payroll taxes paid by government Table 6.1. Tax revenues of sub-sectors of general government as % of total tax revenue (Federal/regional countries) Table 6.2. Tax revenues of sub-sectors of general government as % of total tax revenue (Unitary countries) Table 6.3. Main central government tax revenues as % of GDP at market prices (Federal/regional countries) Table 6.4. Main central government tax revenues as % of GDP at market prices (Unitary countries)

139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 155 156 159 161 165 168 171 173 176 180 182 185 190 193 195 199 201 203 205 209 212 215 218 220 223 225 228 231 233 235 238 240 243 246 249 252 254 257 261 265 276 277 278 279

REVENUE STATISTICS 2019 © OECD 2019

9 Table 6.5. Main central government taxes as % of total tax revenues of central government (Federal/regional countries) 280 Table 6.6. Main central government taxes as % of total tax revenues of central government (Unitary countries) 281 Table 6.7. Main state government tax revenues as % of GDP at market prices (Federal/regional countries) 282 Table 6.8. Main local government tax revenues as % of GDP at market prices (Federal/regional countries) 283 Table 6.9. Main state government taxes as % of total tax revenues of state government (Federal/regional countries) 284 Table 6.10. Main local government taxes as % of total tax revenues of local governments (Federal/regional countries) 285 Table 6.11. Main local government tax revenues as % of GDP at market prices (Unitary countries) 286 Table 6.12. Main local government tax revenues as % of total tax revenues of local governments (Unitary countries) 287 Table 6.13. Australia, tax revenues by sub-sectors of government 289 Table 6.14. Austria, tax revenues by sub-sectors of government 290 Table 6.15. Belgium, tax revenues by sub-sectors of government 291 Table 6.16. Canada, tax revenues by sub-sectors of government 292 Table 6.17. Chile, tax revenues by sub-sectors of government 293 Table 6.18. Czech Republic, tax revenues by sub-sectors of government 294 Table 6.19. Denmark, tax revenues by sub-sectors of government 295 Table 6.20. Estonia, tax revenues by sub-sectors of government 296 Table 6.21. Finland, tax revenues by sub-sectors of government 297 Table 6.22. France, tax revenues by sub-sectors of government 298 Table 6.23. Germany, tax revenues by sub-sectors of government 299 Table 6.24. Greece, tax revenues by sub-sectors of government 300 Table 6.25. Hungary, tax revenues by sub-sectors of government 301 Table 6.26. Iceland, tax revenues by sub-sectors of government 302 Table 6.27. Ireland, tax revenues by sub-sectors of government 303 Table 6.28. Israel, tax revenues by sub-sectors of government 304 Table 6.29. Italy, tax revenues by sub-sectors of government 305 Table 6.30. Japan, tax revenues by sub-sectors of government 306 Table 6.31. Korea, tax revenues by sub-sectors of government 307 Table 6.32. Latvia, tax revenues by sub-sectors of government 308 Table 6.33. Lithuania, tax revenues by sub-sectors of government 309 Table 6.34. Luxembourg, tax revenues by sub-sectors of government 310 Table 6.35. Mexico, tax revenues by sub-sectors of government 311 Table 6.36. Netherlands, tax revenues by sub-sectors of government 312 Table 6.37. New Zealand, tax revenues by sub-sectors of government 313 Table 6.38. Norway, tax revenues by sub-sectors of government 314 Table 6.39. Poland, tax revenues by sub-sectors of government 315 Table 6.40. Portugal, tax revenues by sub-sectors of government 316 Table 6.41. Slovak Republic, tax revenues by sub-sectors of government 317 Table 6.42. Slovenia, tax revenues by sub-sectors of government 318 Table 6.43. Spain, tax revenues by sub-sectors of government 319 Table 6.44. Sweden, tax revenues by sub-sectors of government 320 Table 6.45. Switzerland, tax revenues by sub-sectors of government 321 Table 6.46. Turkey, tax revenues by sub-sectors of government 322 Table 6.47. United Kingdom, tax revenues by sub-sectors of government 323 Table 6.48. United States, tax revenues by sub-sectors of government 324

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10 

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REVENUE STATISTICS 2019 © OECD 2019

 11

Executive Summary

In 2018, the average OECD tax-to-GDP ratio remained virtually unchanged compared to 2017, with almost no increase (a change of 0.02 percentage points). This ends the trend of annual increases in the OECD average tax-to-GDP ratio observed since 2009, following the financial crisis. The slowing in the growth of the OECD average was predominantly driven by the impact of the significant fall in the tax-to-GDP ratio of the United States as a result of their tax reforms. However, due to rounding the OECD average tax-to-GDP ratio was 34.3% in 2018 compared to 34.2% in 2017. In this publication, taxes are defined as compulsory, unrequited payments to general government. They are unrequited in that the benefits provided by governments to taxpayers are not normally allocated in proportion to their payments. Taxes are classified by their base: income, profits and capital gains; payroll; property; goods and services; and other taxes. Compulsory social security contributions (SSCs) paid to general government are also treated as taxes. Revenues are analysed by level of government: federal or central; state; local; and social security funds. Detailed information on the classifications applied is set out in the Interpretative Guide in Annex A.

Tax levels in 2018 Across OECD countries, tax-to-GDP ratios in 2018 ranged from 16.1% in Mexico to 46.1% in France. Half of the OECD countries had tax-to-GDP ratios between 32% and 40% of GDP in 2018, with one-quarter of countries having ratios above this level and one-quarter below. Between 2017 and 2018, the OECD average tax-to-GDP ratio remained virtually unchanged (a change of 0.02 percentage points), although due to rounding the headline figures increased from 34.2% (34.24%) to 34.3% (34.26%). An increase in tax-to-GDP ratios from 2017 to 2018 is observed in 19 of the 34 countries for which preliminary 2018 data is available. In all of these countries, the increase was due to nominal tax revenues increasing more than the nominal increase in GDP. The increase in the tax-to-GDP ratio was largest in Korea and Luxembourg (1.5 and 1.3 percentage points, respectively) due to higher corporate income taxes in both countries as well as higher revenues from personal income taxes in Luxembourg. There were no other increases above one percentage point. Fifteen countries experienced a decrease in tax-to-GDP ratios in 2018 relative to 2017. The largest fall was seen in the United States (2.5 percentage points), following the reforms to corporate and personal income taxes and the one-off repatriation tax on foreign earnings implemented in the Tax Cuts and Jobs Act. Falls of over one percentage points were also observed in Hungary and Israel (1.6 and 1.4 percentage points, respectively). Smaller decreases were seen in Denmark, Finland, France, Greece, Iceland, Ireland, Italy, Latvia, the Slovak Republic, Sweden, Switzerland and Turkey. In most countries the decreases were due to nominal tax revenues increasing by less than the increase in GDP, except in the United States and Israel, where nominal tax revenues fell relative to 2017, but nominal GDP rose. Across the last decade, 26 OECD countries reported higher tax-to-GDP ratios in 2018 than in 2008, with the greatest increases in Greece and the Slovak Republic. Among the remaining 10 countries, tax levels

REVENUE STATISTICS 2019 © OECD 2019

12  in 2018 remained more than six percentage points lower in Ireland and more than two percentage points lower in Hungary and Norway.

Tax structure in 2017 In 2017, the latest year in which final data is available for all countries, social security contributions (SSCs) amounted to the largest share of tax revenues in the OECD, at just over one-quarter (26.0%) of total revenues, and together with personal income taxes (23.9%) the two categories amounted to nearly onehalf of tax revenues in OECD countries, on average. Value Added Tax (VAT) accounted for a further onefifth of total revenues (20.2%). Other consumption taxes and taxes on corporate income accounted for smaller shares of tax revenues (12.2% and 9.3% respectively), with property taxes (5.8%) and residual taxes accounting for the remaining share. Since 2016, the share of income taxes to total revenue has increased by 0.7 percentage points. This was relatively evenly split between personal and corporate income taxes (0.4 and 0.3 percentage points, respectively). This continues the recent increase in the share of corporate tax revenues, from 8.8% of total tax revenues in 2014 and 2015, to 9.0% in 2016 and 9.3% in 2017. Since 2016, the share of revenues from taxes on goods and services decreased slightly, with an increase in VAT revenues of 0.2 percentage points outweighed by a fall in the share of revenues from other goods and services taxes (0.3 percentage points). The largest fall between 2016 and 2017 was seen in property tax revenues (0.7 percentage points) although this reflects the impact of the one-off stability contributions in Iceland, which had increased their share in 2016.

Changes by level of government Tax revenues at different levels of government remained stable in 2017 relative to 2016, both on an OECD average basis and in individual countries. The central share of revenues in 2017 remained at 53.8% of general government revenue in federal countries and at 63.8% in unitary countries. In federal countries, 25.1% of revenues were received at subnational level on average (ranging from 4.6% in Austria to 50.2% in Canada), with roughly two-thirds of revenues being received by state governments and one-third by local governments. In unitary countries, the share of local government revenues was 11.2% on average, ranging from less than 0.9% in Estonia to 35.3% in Sweden.

Environmentally related tax revenues in OECD countries A special feature in this report details a reconciliation of data on environmentally related taxes in Revenue Statistics with data in the OECD Policy INstruments for the Environment (PINE) database and in Eurostat’s National Tax Lists. Reconciling these sources ensures coherence and comparability of the data and thus improves the quality of data available for policy analysis. The special feature finds that environmentally related tax revenues (ERTRs) in OECD countries in 2017 ranged from 2.8% of total tax revenues in the United States to 12.5% in Slovenia and Turkey, accounting for 6.9% on a simple average basis. Environmentally related tax revenues accounted for 2.3% of GDP, on average, with country shares ranging from 0.7% of GDP in the United States to 4.5% in Slovenia. Since 1995, OECD countries have not moved toward sourcing a greater share of tax revenues from environmentally related tax bases. Across the OECD, the largest share of ERTRs in 2017 was derived from energy taxes, both on average and in nearly every OECD country.

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 13

Introduction

The purpose of this annual publication is to provide internationally comparative data on tax levels and tax structures in member countries of the OECD. The taxes imposed in each country are presented in a standardised framework based upon the OECD classification of taxes and its Interpretative Guide as contained in Annex A to this Report. The data for the Report has, for the most part, been provided by Delegates to Working Party No.2 on Tax Policy Analysis and Tax Statistics of the Committee on Fiscal Affairs. The OECD acknowledges the cooperation of the International Monetary Fund, whose classification of tax revenues — although in a number of respects less detailed — is in many respects similar to that of the OECD. 1 The most important of the other classifications currently in use is the System of National Accounts (henceforth referred to as SNA) and the European System of Integrated Economic Accounts of EU member states (henceforth referred to as ESA), which is primarily an elaboration of SNA, though differing from it in certain respects. Subject to a few exceptions, SNA/ESA figures can be reconciled with the figures in the present Report, since SNA criteria and definitions have been adopted unless the contrary is specifically indicated. The material is organised in six chapters. Chapter 1 summarises tax trends of the past 50 years focusing in turn on tax-to-GDP ratios (section 1.1), tax structures (section 1.2) and taxes by level of government (section 1.3). Section 1.4 discusses the impact of alternate treatments of non-wastable tax credits. This year’s issue also carries in Chapter 2 a special feature on “Identifying environmentally related tax revenues in Revenue Statistics”. Chapter 3 contains a set of comparative statistical tables for years 1965 2018. Chapter 4 provides country tables with tax revenue and tax-to-GDP ratios broken down by selected tax categories and by level of government for years between 1990 and 2017 (section 4.1). 2 Two memorandum tables show how countries finance their social benefits, and report taxes and social security contributions paid by general government (section 4.2). Chapter 5, which is available on line only provides statistical tables with a detailed breakdown of tax revenues by country for years between 1965 and 2017 (section 5.1). Two memorandum tables show how countries finance their social benefits, and report taxes and social security contributions paid by general government (section 5.2). Chapter 6, which is also only available on line, attributes tax revenues to general government by the following sub-sectors: central, state; local and social security funds. It contains a set of comparative statistical tables for years 1975 2017 (section 6.1) and a second series of tables with a detailed breakdown of tax revenues by country for years between 1975 and 2017 (section 6.2).

REVENUE STATISTICS 2019 © OECD 2019

14 

Notes 1

See IMF, Government Finance Statistics Manual 2014 (Washington D.C.: International Monetary Fund, 2014). 2

Because of space limitations, data are shown for selected years between 1965 and 2017. Data for years not shown are available online.

REVENUE STATISTICS 2019 © OECD 2019

 15

1 Tax revenue trends 1965-2018

Chapter 1 provides information on trends in tax revenues in OECD countries from 1965 to 2018, including changes in tax-to-GDP ratios, tax structures, taxes by level of government and non-wastable tax credits.

REVENUE STATISTICS 2019 © OECD 2019

16  Revenue Statistics 2019 presents detailed internationally comparable data on tax revenues of OECD countries for all levels of government. The latest edition provides final data on tax revenues in 1965-2017. In addition, provisional estimates of tax revenues in 2018 are included for almost all OECD countries.1

Box 1.1. Revenue Statistics in OECD Countries – definitions & classifications In Revenue Statistics 2019, taxes are defined as compulsory, unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government are not normally in proportion to their payments. In the OECD classification, taxes are classified by the base of the tax: 

Income and profits (heading 1000)



Compulsory social security contributions paid to general government, which are treated as taxes (heading 2000)



Payroll and workforce (heading 3000)



Property (heading 4000)



Goods and services (heading 5000)



Other (heading 6000)

Much greater detail on the tax concept, the classification of taxes and the accrual basis of reporting is set out in the OECD Interpretative Guide at annex A of Revenue Statistics 2019. All of the averages presented in this summary are unweighted.

Tax-to-GDP ratios Tax ratios for 2018 (provisional data) New OECD data in the annual Revenue Statistics 2019 publication show that on average, tax revenues as a percentage of GDP (i.e. the tax-to-GDP ratio) were virtually unchanged in 2018, with a very slight increase of just under 0.02 p.p. of GDP relative to 2017. This ends the trend of annual increases observed in the OECD average since the financial crisis in 2009, excluding 2016, which was a special case due to the one-off stability contributions in Iceland in that year.2 The small change in 2018 was largely due to the fall of 2.5 percentage points in the tax-to-GDP ratio of one country (the United States, following the reforms described below) (Figure 1.1). However, due to rounding, the OECD average tax-to-GDP ratio was 34.3% in 2018, compared to 34.2% in 2017 (34.24 % and 34.26%, respectively).

REVENUE STATISTICS 2019 © OECD 2019

 17

Figure 1.1. Trends in tax-to-GDP ratios, 1965-2018p (as % of GDP) France

Denmark

OECD average

Turkey

Mexico

50

40

30

20

10

0 1965

1970

1975

1980

1985

1990

1995

2000

2005

2010

2015

Notes: Data for 2018 are preliminary. The OECD average in 2018 is calculated by applying the unweighted average percentage change for 2018 in the 34 countries providing data for that year to the overall average tax to GDP ratio in 2017. The 2016 OECD average tax-to-GDP ratio includes the one-off revenues from stability contributions in Iceland. Without these revenues included, the OECD average tax-to-GDP ratio in 2016 would have been 34.0. Source: Table 3.1. StatLink 2 http://dx.doi.org/10.1787/888934054474

REVENUE STATISTICS 2019 © OECD 2019

18 

Table 1.1. Revenue Statistics: overview Tax revenue as % of GDP 2018p OECD - Average1

2017

2016

Tax revenue as % of total tax revenue in 2017 2000

1100 Taxes 1200 Taxes 2000 Social on income, on income, security individuals corporates contributions (PIT) (CIT) (SSC)

4000 Taxes on property

5111 Other Value added consumption taxes taxes7

All other taxes8

34.3

34.2

34.4

33.8

23.9

9.3

26.0

5.8

20.2

12.2

2.6

..

28.5

27.6

30.5

40.3

18.5

0.0

10.3

12.2

13.9

4.8

Austria

42.2

41.8

41.9

42.3

21.7

5.9

34.9

1.3

18.3

9.8

8.1

Belgium

44.8

44.5

43.9

43.5

27.2

9.3

30.5

7.9

15.2

9.0

0.9

Canada

33.0

32.8

33.2

34.7

35.7

11.4

14.1

12.0

13.7

9.9

3.2

Chile

21.1

20.1

20.1

18.8

9.7

21.1

7.3

5.4

41.6

13.2

1.8

Czech Republic

35.3

34.9

34.2

32.4

11.5

10.7

43.0

1.4

22.0

10.9

0.5

Denmark2

44.9

45.7

45.7

46.9

52.9

7.2

0.1

3.9

20.7

11.1

4.1

Estonia

33.2

32.8

33.5

31.1

17.4

4.7

34.1

0.7

27.8

14.8

0.5

Finland

42.7

43.3

44.0

45.8

29.2

6.3

27.8

3.6

21.0

11.8

0.2

France2

46.1

46.1

45.4

43.4

18.6

5.1

36.4

9.5

15.3

9.2

6.0

Germany3

38.2

37.6

37.4

36.2

27.1

5.4

37.9

2.7

18.4

7.9

0.6

Greece

38.7

38.9

38.7

33.4

16.0

5.0

29.6

7.9

20.9

18.5

2.1

Hungary

36.6

38.2

39.1

38.5

14.2

5.5

32.1

2.8

24.8

18.2

2.5

Iceland

36.7

37.5

50.8

36.0

38.0

8.2

9.1

5.5

23.8

9.9

5.5

Ireland

22.3

22.5

23.4

30.8

31.2

12.3

17.1

5.7

19.6

12.8

1.3

Israel4

31.1

32.5

31.1

34.9

20.7

10.1

16.2

10.0

22.9

11.8

8.4

Italy

42.1

42.1

42.3

40.6

25.7

5.0

30.3

6.2

14.8

13.6

4.4

Japan

..

31.4

30.7

25.8

18.8

11.8

39.9

8.2

13.0

8.0

0.2

Korea

28.4

26.9

26.2

21.5

17.9

14.2

25.7

11.7

16.0

11.8

2.8

Latvia

30.7

31.1

31.2

29.1

21.1

5.1

26.9

3.3

25.7

17.3

0.6

Lithuania2

30.3

29.5

29.7

30.8

13.1

5.1

41.5

1.0

26.6

12.0

0.8

Luxembourg

40.1

38.7

37.9

36.9

23.6

13.6

28.6

9.6

15.9

8.4

0.3

Mexico5

16.1

16.1

16.6

11.5

21.4

21.8

13.3

1.9

23.1

13.2

5.3

Netherlands

38.8

38.7

38.4

36.9

21.6

8.5

35.7

4.0

17.4

11.7

1.1

New Zealand

32.7

32.1

31.7

32.5

37.8

14.7

0.0

6.0

30.2

8.3

3.1

Norway

39.0

38.8

38.7

41.9

26.5

12.5

26.6

3.3

22.1

8.8

0.1

Poland

35.0

34.1

33.5

32.9

14.6

5.6

37.5

4.0

22.8

14.1

1.3

Portugal

35.4

34.4

34.1

31.1

18.8

9.4

26.8

3.9

25.1

14.9

1.1

Slovak Republic

33.1

33.1

32.3

33.6

10.2

10.4

43.9

1.3

21.1

12.1

1.1

Slovenia

36.4

36.3

36.5

36.6

14.2

4.9

40.0

1.8

22.3

16.3

0.5

Spain2

34.4

33.7

33.3

33.2

21.8

6.8

34.0

7.5

19.1

10.2

0.5

Sweden

43.9

44.4

44.2

48.9

29.9

6.3

21.8

2.2

20.9

6.9

11.9

Switzerland2

27.9

28.4

27.7

27.6

30.3

10.7

23.6

7.6

12.0

9.1

6.8

Turkey

24.4

24.9

25.3

23.6

14.5

6.8

29.3

4.5

20.1

23.3

1.3

United Kingdom6

33.5

33.3

32.7

32.9

27.2

8.5

19.2

12.5

20.7

11.1

0.8

United States

24.3

26.8

25.9

28.3

38.7

6.5

23.0

16.0

0.0

15.7

0.0

Australia

1. 2018 provisional average calculated by applying the unweighted average percentage change for 2018 in the 34 countries providing data for that year to the overall average tax to GDP ratio in 2017. The 2016 OECD average tax-to-GDP ratio includes the one-off revenues from stability contributions in Iceland. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. 3. From 1991 the figures relate to the united Germany. 4. The data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. 5. 2018 provisional: Secretariat estimate, including expected revenues collected by state and local governments.

REVENUE STATISTICS 2019 © OECD 2019

 19 6. Corporate income tax revenues for the United Kingdom are based on data provided in July; this was prior to revisions made to the historic Corporation tax data in September, so the revisions are not reflected here. For the latest UK Corporation tax data, please see www.gov.uk/government/statistics/corporation-tax-statistics-2019 the main revisions are explained on page 13 of https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/833371/Aug19_Receipts_NS_Bulletin_Final .odt. 7. Calculated as 5000 Taxes on goods and services less 5111 Value added taxes. 8. Includes 1300 Unallocable between personal and corporate income tax, 3000 Taxes on payroll and workforce and 6000 Other taxes. StatLink 2 http://dx.doi.org/10.1787/888934054645

Country tax-to-GDP ratios in 2018 varied considerably (Table 1.1), both across countries and since 2017. Key observations include: 

France had the highest tax-to-GDP ratio in 2018 (46.1%). Denmark, which had the highest tax-toGDP ratio of OECD countries from 2002 to 2016, had the second-highest tax-to-GDP ratio in 2018 (44.9%). Mexico had the lowest tax-to-GDP ratio (16.1%).



Of the 34 countries for which data for 2018 are available, the ratio of tax revenues to GDP compared to 2017 rose in 19 and fell in 15.



Between 2017 and 2018, the largest tax ratio increases were in Korea and Luxembourg at 1.5 p.p. and 1.3 p.p. respectively. In Korea, the rise was due to increases in income taxes (1.1 percentage points, predominantly from corporate tax revenues following the increase in the corporate tax rate from 24.2% in 2017 to 27.5% in 2018), as well as small increases in SSCs and property taxes. In Luxembourg, the increase was predominantly due to higher revenues from income taxes (1.0 percentage points, split between personal and corporate income taxes) and smaller increases in property taxes and VAT. There were no other countries with increases of more than 1 percentage points. (Figure 1.2).



The largest fall in the tax-to-GDP ratio between 2017 and 2018 was in the United States (2.5 p.p.). The decrease in the United States were due to the tax reforms implemented in the Tax Cuts and Jobs Act, which lowered the corporate tax rate from 38.9% in 2017 to 25.8% in 2018 and also reduced the tax wedge on labour income via reductions to income tax rates and increases in the standard deduction and the child tax credit. These changes lead to a 1.1 percentage point decrease in income taxation (0.5 pp in personal income tax revenues and 0.7 percentage points in corporate income tax revenues). In addition, there was a decrease in property tax revenues of 1.3 percentage points, due to the one-off deemed repatriation tax on foreign earnings under the Tax Cuts and Jobs Act, which increased property tax revenues in 2017. 3



Decreases of over 1 percentage points were also seen in Hungary (1.6 p.p.) and Israel (1.4 p.p.). The decrease in Hungary was due to a reduction in revenues from corporate income taxes (0.9 percentage points) as well as slight reductions in personal income taxes, social security contributions and VAT. There were no other countries with a decrease of over one percentage point.

Over a longer timeframe, the OECD average tax-to-GDP ratio was higher in 2018 than in 2008, when it was 32.9% of GDP on average. Across countries, the tax-to-GDP ratio was higher in 2018 than in 2008 in 26 countries. The largest increase was seen in Greece (6.9 percentage points) and increases of over 3 percentage points were also seen in Korea, Luxembourg, Portugal, Mexico, France and the Slovak Republic). Decreases since 2008 were seen in the remaining 10 countries. The largest fall has been in Ireland, from 28.5% in 2008 to 22.3% of GDP in 2018, largely due to the exceptional increase in GDP in 2015. Larger decreases were also seen in Hungary (2.9 percentage points), Norway (2.3) and the United States (1.4) (Figure 1.2).

REVENUE STATISTICS 2019 © OECD 2019

20 

Figure 1.2. Changes in tax-to-GDP ratios, p.p., 2017-18p and 2008-18p Percentage point change 2017-2018

Percentage point change 2008-2018

10

5

0

-5

-10

-15

Note: Preliminary data for 2018 was not available for Australia and Japan. For these countries the comparison shown is 2016-2017 and 20082017 data. Source: Secretariat calculations based on Table 3.1. StatLink 2 http://dx.doi.org/10.1787/888934054493

Changes in the tax-to-GDP ratio are driven by the relative changes in nominal tax revenues and in nominal GDP. From one year to the next, if tax revenues rise more than GDP (or fall less than GDP) the tax-toGDP ratio will increase. Conversely, if tax revenues rise less than GDP, or fall further, the tax-to-GDP ratio will go down. Therefore, the tax-to-GDP ratio does not necessarily mean that the amount of tax revenues have increased in nominal, or even real, terms. In 2018, 19 OECD countries had an increase in their tax-to-GDP ratio relative to 2017. In all of these countries, GDP growth was positive, although to a lesser degree than tax revenue growth. Of the 15 OECD countries that experienced a decline in their tax-to-GDP ratio in 2018, thirteen had higher levels of tax revenues in nominal terms than the preceding year, but the increase in nominal tax revenues was less than the increase in nominal GDP levels. Two countries (the United States and Israel) had positive nominal GDP growth and negative tax revenue growth; no countries experienced declines in nominal GDP (Figure 1.3). In Figure 1.3, changes between 2016 and 2017 are shown for Australia and Japan, where the tax-to-GDP ratio is not available in 2018. In both countries, nominal tax revenues grew faster than GDP, leading to increases in the tax-to-GDP ratio.

REVENUE STATISTICS 2019 © OECD 2019

 21

Box 1.2. Methodology: the tax-to-GDP ratio The tax-to-GDP ratios shown in Revenue Statistics 2018 express aggregate tax revenues as a percentage of GDP. The value of this ratio depends on its denominator (GDP) as well as its numerator (tax revenue), and that the denominator – GDP – is subject to historical revision.

The numerator (tax revenue) 

For the numerator, the OECD Secretariat uses revenue figures that are submitted annually by correspondents from national Ministries of Finance, Tax Administrations or National Statistics Offices. Although provisional figures for most countries become available with a lag of about six months, finalised data become available with a lag of around one and a half years. Final revenue data for 2017 were received during the period May-August 2019.



In thirty-three OECD countries the reporting year coincides with the calendar year. Three countries — Australia, Japan and New Zealand — have different reporting years. Reporting year 2017 includes Q2/2017–Q1/2018 (Japan) and Q3/2017–Q2/2018 (Australia, New Zealand) respectively (Q = quarter).

The denominator (GDP) 

For the denominator, the GDP figures used for Revenue Statistics 2019 are the most recently available in September 2019. By that time, the 2017 and 2018 GDP figures were available for all OECD countries.



Using these GDP figures ensures a maximum of consistency and international comparability for the reported tax-to-GDP ratios.



The GDP figures are based on the OECD Annual National Accounts (ANA – SNA) for the thirtytwo OECD countries where the reporting year is the actual calendar year.

Where the reporting year differs from the calendar year, the annual GDP estimates are obtained by aggregating quarterly GDP estimates provided by the OECD Statistics Directorate for those quarters corresponding to each country’s fiscal (tax) year.

REVENUE STATISTICS 2019 © OECD 2019

22 

Figure 1.3. Relative changes in nominal tax revenues and nominal GDP (%), 2017-18p % ∆ in GDP

% ∆ in tax revenues

United States Hungary Israel Turkey Iceland

Denmark Switzerland Finland Latvia Sweden Ireland Greece Italy

Decrease in tax to GDP ratio

Slovak Republic France Netherlands Mexico Slovenia Canada Norway United Kingdom Belgium Austria

Increase in tax to GDP ratio

Czech Republic Estonia Germany

New Zealand Japan Spain Lithuania Poland Portugal Australia Luxembourg Chile Korea -5%

0%

5%

10%

15%

20%

Note: Data for Australia and Japan show the change between 2016 and 2017, as preliminary data for 2018 was not available for Australia and Japan. Data for Mexico in 2018 show a Secretariat estimate, including expected revenues collected by state and local governments. Source: Secretariat calculations based on chapter 4 (tax revenues) and table 3.19 (GDP). StatLink 2 http://dx.doi.org/10.1787/888934054512

REVENUE STATISTICS 2019 © OECD 2019

 23

Figure 1.4. Tax to GDP ratios in 2017 and 2018p (as % of GDP) 2017

2018

50

40

30

20

10

0

Note: Preliminary data for 2018 were not available for Australia and Japan. Source: Secretariat calculations based on Table 3.1 StatLink 2 http://dx.doi.org/10.1787/888934054531

Tax-to-GDP ratios for 2017 (final data) The latest year for which tax-to-GDP ratios are based on final revenue data and available for all OECD countries is 2017 (Figure 1.4). These data show that tax ratios vary considerably across countries: 

In 2017, France had the highest tax-to-GDP ratio (46.1%), followed by Denmark (45.7%). Five other countries also had tax-to-GDP ratios above 40% (Belgium, Sweden, Finland, Italy and Austria).



Mexico had the lowest ratio at 16.1% followed by Chile (20.1%), Ireland (22.5%) and Turkey (24.9%). No other countries had a tax-to-GDP ratio of less than 25% in 2017, but five other countries had ratios below 30% ( United States, Korea, Switzerland, Australia and Lithuania)



The tax-to-GDP ratio in the OECD area as a whole (un-weighted average) was 34.2% in 2017. In 2016, it was 34.4% when the impact of the one-off stability contributions in Iceland is included, or 34.0% if calculated without including these one-off contributions.4



Relative to 2016, overall tax ratios rose in 22 OECD member countries and fell in 14.



The largest increases in the tax-to-GDP ratio were in Israel (1.4 percentage points) and in Australia and the United States (0.9).



The largest reductions were in Iceland (13.3 percentage points, due to the one-off stability contributions received in 2016), Hungary (1.0) and in Estonia and Ireland (0.8).

Between 2016 and 2017, the key changes in the tax-to-GDP ratio were largely driven by increases in revenues from income taxes (0.2 percentage points, evenly split between personal and corporate income taxes). Revenues from social security contributions, taxes on property and taxes on goods and services

REVENUE STATISTICS 2019 © OECD 2019

24  were unchanged, although within taxes on goods and services, the share of VAT increased slightly and the share of specific goods and services decreased slightly. Revenues from taxes on property decreased by 0.4 percentage points between 2016 and 2017, almost entirely due to the one-off stability contributions in Iceland in 2016.

Table 1.2. Tax structures in the OECD area, selected years (unweighted average as % of GDP) Per cent 1965 Total tax revenue

1990

2000

2007

2010

2013

2015

2016

2017

24.9

31.9

33.8

33.6

32.3

33.4

33.7

34.4

34.2

8.7

12.1

11.9

12.1

10.6

11.1

11.3

11.3

11.6

1100 Taxes on income, profits and capital gains of individuals

6.8

9.7

8.7

8.2

7.6

8.0

8.3

8.2

8.3

1200 Taxes on income, profits and capital gains of corporates

2.1

2.5

3.2

3.6

2.7

2.8

2.8

2.9

3.0

2000 Social security contributions (SSC)

4.5

7.3

8.6

8.4

8.8

9.0

9.0

9.1

9.1

3000 Taxes on payroll and workforce

0.3

0.3

0.4

0.3

0.3

0.4

0.4

0.4

0.4

4000 Taxes on property

1.9

1.8

1.8

1.8

1.7

1.8

1.9

2.3

1.9

5000 Taxes on goods and services

9.4

10.0

10.9

10.6

10.6

10.8

10.9

11.0

10.9

5111 Value added taxes

0.4

5.2

6.4

6.5

6.5

6.6

6.7

6.8

6.8

5121 Excises

3.5

2.6

2.9

2.6

2.7

2.6

2.6

2.6

2.5

6000 Other Taxes

0.1

0.3

0.2

0.2

0.2

0.2

0.2

0.2

0.1

1000 Taxes on income, profits and capital gains of which:

of which:

Note: Percentage share of major tax categories in GDP. Data are included from 1965 onwards for Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, Greece, Iceland, Ireland, Italy, Japan, Luxembourg, the Netherlands, New Zealand, Norway, Portugal, Spain, Sweden, Switzerland, Turkey, United Kingdom and United States; from 1972 for Korea; from 1980 for Mexico; from 1990 for Chile; from 1991 for Hungary and Poland; from 1993 for the Czech Republic and from 1995 for Estonia, Israel, Latvia, Lithuania, the Slovak Republic and Slovenia. The figures for the 2016 OECD average includes the one-off revenues from stability contributions in Iceland. Source: OECD (2019), "Revenue Statistics: Comparative tables", OECD Tax Statistics (database), DOI: http://dx.doi.org/10.1787/data-00262en. StatLink 2 http://dx.doi.org/10.1787/888934054664

Tax ratio changes between 1965 and 2017 Between 1965 and 2017, the average tax-to-GDP ratio in the OECD area increased from 24.9% to 34.2% (an increase of 9.4 percentage points, with the difference due to rounding) (Figure 1.1). Before the first oil shock (1973 to 1974), strong, almost uninterrupted income growth enabled tax levels to rise in all OECD countries. In part, tax levels rose automatically through the effect of fiscal drag on personal income tax schedules. From 1975 to 1985, the tax burden in the OECD area increased by 2.9 percentage points. After the mid-1970s, the combination of slower real income growth and higher levels of unemployment apparently limited the revenue raising capacity of governments. But during and after the deep recession following the second oil shock (1980), countries in Europe saw tax levels rise further, to finance higher spending on social security and rein in budget deficits. After the mid-1980s, most OECD countries substantially reduced the statutory rates of their personal and corporate income tax, but the negative revenue impact of widespread tax reforms was often offset by reducing or abolishing tax reliefs. By 1999, the average OECD tax-to-GDP ratio had risen to 33.8%, the highest recorded level at that time. It fell back slightly between 2001 and 2004, but then rose again between

REVENUE STATISTICS 2019 © OECD 2019

 25 2005 and 2007 before falling back following the crisis. Taking these changes together the average tax level in the OECD area increased by 1.2 percentage points between 1995 and 2017 (Figure 1.1). The OECD average conceals the great variety in national tax-to-GDP ratios. In 1965, tax-to-GDP ratios in OECD countries ranged from 10.6% in Turkey to 33.7% in France. By 2017 the corresponding range was from 16.1% in Mexico to 46.1% in France. The trend towards higher tax levels over this period reflects the need to finance a significant increase of public sector outlays in almost all OECD countries.

Tax structures Tax structures are measured by the share of major taxes in total tax revenue. In 2017, the tax structures of OECD countries varied. Eighteen countries raised the largest part of their revenues from income taxes (both corporate and personal), eleven countries raised the largest part of their revenues from SSCs, and seven countries raised the largest part of their revenues from consumption taxes (including VAT). Taxes on property and payroll taxes played a smaller role in the revenue systems of OECD countries in 2017, both on average and within most countries (Figure 1.5).

Figure 1.5. Tax structures in 2017 (as % of total tax revenue) Personal income tax

Corporate income tax

Social security contributions

Property taxes

Taxes on goods and services

Other

100

90 80 70 60

50 40 30 20

10 0

Note: Countries are grouped and ranked by those where income tax revenues (personal and corporate) form the highest share of total tax revenues, followed by those where social security contributions, or taxes on goods and services, form the highest share. Source: Secretariat calculations based on data in chapter 4. StatLink 2 http://dx.doi.org/10.1787/888934054550

While on average tax levels have generally been rising, the tax structure or tax ‘mix’ has been remarkably stable over time. Nevertheless, several trends have emerged up to 2017 – the latest year for which data is available for all 36 OECD countries. These trends are discussed further below.

Taxes on income and profits On average, in 2017, OECD countries collected 34.0% of their tax revenues through taxes on income and profits (personal and corporate income taxes taken together). Taxes on personal and corporate incomes remain the most important source of revenues used to finance public spending in 18 OECD countries, and

REVENUE STATISTICS 2019 © OECD 2019

26  in nine of them – Australia, Canada, Denmark, Iceland, Ireland, Mexico, New Zealand, Switzerland and the United States – the share of income taxes in the tax mix in 2017 exceeded 40%.

Figure 1.6. Trends in tax structures (1965-2017, as % of total tax revenue) Personal income tax Corporate income tax Social security contributions

%

Property taxes Value added taxes Other taxes on goods and services

%

35

35

30

30

25

25

20

20

15

15

10

10

5

5

0

0

Note: The OECD average tax revenue in 2016 from main categories includes the one-off revenues from stability contributions in Iceland. This predominately affects the average revenues from property taxes, as a percentage of total tax revenues, in that year only. Source: Secretariat calculations based on tables 3.8 to 3.14. StatLink 2 http://dx.doi.org/10.1787/888934054569

Within taxes on income and profits, the share of PIT and CIT varies: 

Revenues from personal income taxes are 23.9% of total taxes on average in 2017 compared with around 30% in the 1980s. About two percentage points of this reduction can be attributed to the impact on the average of a number of relatively new entrants to the OECD from Eastern Europe for which tax revenue data is only available from the 1990s onwards. These countries tend to have relatively low personal income tax revenues and high revenues from social security contributions, but this impact is observed in the post 1990 data only.



The variation in the share of the personal income tax between countries is considerable. In 2017, it ranged from a low of 9.7% in Chile to 40.3% in Australia and 52.9% in Denmark (Figure 1.5).



Corporate income tax revenues represented between 7% and 9% of total tax revenues, on average, throughout the period 1965 to 2003. They then increased to a high of 11.1% in 2007, before dropping to 8.6% in 2010, directly after the financial crisis. They remained at between 8.6 and 9.0% of total revenues until 2017, when they increased to 9.3% of total tax revenues, on average.



The share of the corporate income tax in total tax revenues varied considerably across countries from less than 5% (Estonia, Italy and Slovenia) to 21.8% (Mexico) and 21.1% (Chile) in 2017. Apart from the spread in statutory rates of the corporate income tax, these differences are at least partly explained by institutional and country specific factors, for example: o

the degree to which firms in a country are incorporated,

o

the breadth of the corporate income tax base, for example some narrowing may occur as a consequence of generous depreciation schemes and of tax incentives,

REVENUE STATISTICS 2019 © OECD 2019

 27 o

the degree of cyclicality of the corporate tax system, for which one of the important elements are loss offset provisions,

o

the extent of reliance upon tax revenues from the exploitation of oil and/or mineral deposits, and

o

other instruments to postpone the taxation of earned profits.

Social security contributions Social security contributions as a share of total tax revenues on average across the OECD accounted for 26.0% in 2017. They were highest in the Slovak Republic and the Czech Republic (43.9% and 43.0%, respectively). In contrast, Australia and New Zealand do not levy social security contributions. There is also wide variation across OECD countries in the relative proportions of social security contributions paid by employees and employers (Figure 1.7): 

Seven countries (Chile, Denmark, Greece, Hungary, Israel, Luxembourg, the Netherlands, Poland, and Slovenia) raise more revenues from employee SSCs, whereas the remainder raise more from employer SSCs.



The highest share of employee SSC revenues are found in Slovenia, at 20.8% of total revenues. Germany, Greece, Hungary, Japan and Poland also have employee SSC revenues of over 15% of total tax revenues. Denmark had the lowest share, at 0.1% of total revenues. Apart from Denmark, only Estonia had revenues from employee SSCs of less than 5% of total revenues.



The highest share of employer social security contribution revenues are found in Estonia, at 32.4% of total revenues. Lithuania (28.2%), the Czech Republic (27.5%) and the Slovak Republic (25.6%) also had employer SSC revenues of over 25% of total tax revenues. Denmark and Chile had the lowest shares, at 0.03% and 0.2% of total revenues respectively.



The highest share of self-employed or non-employed social security contribution revenues are found in the Netherlands and the Slovak Republic, at 8.6% and 7.8% of total revenues respectively.

Figure 1.7. Composition of social security contributions, as % of total social security contributions, 2017 Employee

Self-employed or non-employed

Employer

Unallocable

100%

90% 80% 70% 60% 50% 40%

30% 20% 10% 0%

Note: Australia, Iceland, Mexico and New Zealand are not included within figure 1.7. Although Iceland and Mexico collect social security contributions, disaggregated data is not available. New Zealand and Australia do not levy social security contributions. Source: Secretariat calculations based on data in chapter 4. StatLink 2 http://dx.doi.org/10.1787/888934054588 REVENUE STATISTICS 2019 © OECD 2019

28  Property taxes Between 1965 and 2017, the share of taxes on property fell from 7.9% to 5.8% of total tax revenues on average across the OECD (Figure 1.6). The United States had the highest share of property tax revenues in 2017 (16.0% of total revenues), although this was due to the one-off deemed repatriation tax which is recorded in 2017.5 Australia, Canada, the United Kingdom and Korea also had property tax revenues that amounted to more than 10% of total tax revenues. By contrast, property taxes accounted for 0.7% of total revenues in Estonia, the lowest of OECD countries and were also less than 2% in six other countries (Austria, Czech Republic, Lithuania, Mexico, Slovenia and the Slovak Republic).

Consumption taxes 

The share of taxes on consumption (general consumption taxes plus specific consumption taxes) fell from 38.4% to 32.4% between 1965 and 2017 (Figure 1.6).



During this period, the composition of taxes on goods and services has fundamentally changed. A fast-growing revenue source has been general consumption taxes, especially the value-added tax (VAT) which is now imposed in thirty-five of the thirty-six OECD countries.6



General consumption taxes presently account for 20.8% of total tax revenue, compared with only 11.5% in the mid-1960s. In 2017, the vast majority of this was from VAT (20.2% of total tax revenues) (Figure 1.6)



The substantially increased importance of the value-added tax has served to counteract the diminishing share of specific consumption taxes, such as excises and custom duties.



Between 1975 and 2017 the share of specific taxes on consumption (mostly on tobacco, alcoholic drinks and fuels, as well as some environment-related taxes) have almost halved from 17.7% to 9.6% of total revenues. In 2017, excises were the largest single category of total revenues, accounting for 7.6% of total revenues (Figure 1.8).



Rates of taxes on imported goods were considerably reduced across all OECD countries, reflecting a global trend to remove trade barriers.



Nevertheless, countries such as Estonia, Mexico, Poland, and Slovenia (around 13%) and Turkey (around 22%) still collect a relatively large proportion of their tax revenues through taxes on specific goods and services.

Taxes by level of government This section discusses the relative share of tax revenues attributed to the various sub-sectors of general government in 2017. The different sub-sectors are: 

Central government



State government (federal and regional countries only)



Local government



Social security funds



Supranational (EU countries only)

The guidelines for attributing these revenue shares to the different levels of government are based on the final version of the 2008 System of National Accounts. These guidelines are discussed in the special feature S.1 in the 2011 edition of OECD Revenue Statistics.

REVENUE STATISTICS 2019 © OECD 2019

 29

Figure 1.8. Share of general consumption tax revenues (left panel) and specific consumption revenues (right panel) as % of total revenues, 1975-2017 VAT

Excises

All other general consumption taxes

25

25

20

20

15

15

10

10

5

5

0

0

All other specific consumption taxes

Note: The unweighted average for each year includes all countries which report revenue in the categories shown in that year. The OECD averages for 2016 include the one-off revenues from stability contributions in Iceland. Source: Secretariat calculations based on chapter 4. StatLink 2 http://dx.doi.org/10.1787/888934054607

Revenues of sub-national governments Eight OECD countries have a federal structure. Among these countries, central governments received 53.8% of total revenues in 2017 on average. The second-highest share of revenues on average was received by social security funds, which are a sub-sector of general government, at 21.0% of total revenues, followed by 17.3% at the state level and 7.7% at the local level (Table 1.3). However, within countries there was considerable variation around these means: 

In 2017, the share of central government receipts in the eight federal OECD countries varied from 29.5% in Germany to 80.6% in Australia.



In 2017, the share of the states varied from 1.6% in Austria, 4.1% in Mexico and 10.8% in Belgium to 39.8% in Canada. The share of local government varied from 1.6% in Mexico to 15.3% in Switzerland.



Between 1975 and 2017 the share of federal government revenues declined by nearly fifteen percentage points in Belgium and to a lesser extent in Canada and Germany.



The share of federal government revenues increased in Austria by around 15 and five percentage points respectively. There was little change in Australia and Mexico.



Of the seven federal countries with social security funds, five increased the share of revenue between 1975 and 2017. The exceptions were Canada and Mexico, where the share slightly declined between 1975 (1980 for Mexico due to data availability) and 2017.

Spain is classified as a regional rather than a unitary country because of its highly decentralised political structure. In 2017 the share of central government receipts was 41.3% compared with 15.2% for the regional government. Between 1975 and 2017, the share of local government receipts increased from around 4% to 10% and the share of social security funds declined from 47.5% to 33.1%.

REVENUE STATISTICS 2019 © OECD 2019

30 

Table 1.3. Attribution of tax revenues to sub-sectors of general government as % of total tax revenue, federal countries Supranational 1975

1995

Central government 2017

1975

1995

State or Regional government

2017

1975

1995

2017

Local government 1975

1995

Social Security Funds

2017

1975

1995

2017

Federal countries Australia

..

..

..

80.1

77.5

80.6

15.7

19.0

16.0

4.2

3.4

3.4

0.0

0.0

0.0

Austria

..

0.4

0.4

51.7

64.7

65.8

10.6

1.8

1.6

12.4

4.1

3.0

25.3

29.0

29.2

Belgium

1.4

1.0

1.0

65.3

60.1

51.4

..

1.8

10.8

4.4

4.8

4.9

28.8

32.2

32.0

Canada

..

..

..

47.6

39.1

40.9

32.5

37.1

39.8

9.9

9.8

10.3

10.0

14.0

9.1

1.2

0.6

0.6

33.5

31.4

29.5

22.3

21.6

23.5

9.0

7.4

8.6

34.0

39.0

37.9

Mexico

..

..

..

..

73.9

81.1

..

2.8

4.1

..

1.5

1.6

..

21.8

13.3

Switzerland2

..

..

..

30.7

31.2

36.5

27.0

24.3

24.6

20.3

17.7

15.3

22.0

26.8

23.6

United States

..

..

..

45.4

41.4

44.5

19.5

20.0

18.3

14.7

13.3

14.2

20.5

25.2

23.0

1.3

0.7

0.7

50.6

52.4

53.8

21.3

16.1

17.3

10.7

7.8

7.7

20.1

23.5

21.0

..

0.5

0.7

48.2

51.5

41.3

..

4.7

15.2

4.3

8.6

9.7

47.5

34.7

33.1

Germany

Unweighted average Regional country Spain1,2

1. Spain is constitutionally a non-federal country but has a highly decentralised political structure. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. StatLink 2 http://dx.doi.org/10.1787/888934054683

The remaining twenty-six OECD countries have a unitary structure. In these countries, an average of 63.8% of revenues were derived at the central level, with 24.6% accounted for by social security funds. A further 11.2% were raised by local governments. Among unitary OECD countries: 

The share of central government receipts in 2017 varied from 34.2% in France and 36.5% in Switzerland to 93.4% in New Zealand.



The local government share varied from 0.9% in Estonia to 35.3% in Sweden.



Between 1975 and 2017 there have been shifts to local government of 5 percentage points or more in five countries – France, Iceland, Italy, Korea, Portugal and Sweden and a smaller increase in the Netherlands. Shifts of 5 percentage points or more in the other direction occurred in three countries – Ireland, Norway and the United Kingdom.7



Between 1975 and 2017, there were increases in the share of social security funds of 7 or more percentage points in four countries – Finland, France, Japan and Korea and corresponding decreases in four other countries – Italy, Norway, Portugal and Sweden.

REVENUE STATISTICS 2019 © OECD 2019

 31

Table 1.4. Attribution of tax revenues to sub-sectors of general government as % of total tax revenue, unitary countries Supranational 1975

1995

Central government 2017

1975

1995

State or Regional government

2017

1975

1995

2017

Local government 1975

1995

Social Security Funds

2017

1975

1995

2017

Unitary countries Chile

..

..

..

..

89.9

86.3

..

..

..

..

6.5

7.8

..

3.6

5.9

Czech Republic

..

..

0.5

..

57.7

55.4

..

..

..

..

0.9

1.1

..

41.4

43.0

1.0

0.5

0.3

69.1

68.4

73.2

..

..

..

29.8

31.1

26.4

0.1

0.0

0.0

..

..

0.6

..

84.3

82.0

..

..

..

..

0.8

0.9

..

14.9

16.6

Finland

..

0.4

0.3

56.0

46.6

48.4

..

..

..

23.5

22.3

23.5

20.4

30.8

27.8

France1

0.7

0.4

0.4

51.2

42.6

34.2

..

..

..

7.6

10.9

13.3

40.6

46.0

52.1

Greece

..

0.6

0.5

67.1

66.4

67.4

..

..

..

3.4

2.0

2.4

29.5

31.1

29.6

Hungary

..

..

0.3

..

63.8

62.4

..

..

..

..

2.5

5.8

..

33.6

31.5

Iceland

..

..

..

81.3

79.2

73.5

..

..

..

18.7

20.8

26.5

0.0

0.0

0.0

Ireland

2.3

1.5

0.6

77.4

83.1

82.5

..

..

..

7.3

2.7

2.2

13.1

12.7

14.7

Denmark1 Estonia

Israel

..

..

..

..

79.6

76.2

..

..

..

..

6.4

7.6

..

14.0

16.2

Italy

..

0.4

0.6

53.2

62.7

53.6

..

..

..

0.9

5.4

15.5

45.9

31.5

30.3

Japan

..

..

..

45.5

41.2

37.4

..

..

..

25.6

25.2

22.7

29.0

33.6

39.9

Korea

..

..

..

89.0

69.2

57.0

..

..

..

10.1

18.7

17.3

0.9

12.1

25.7

Latvia

..

..

0.6

..

43.5

53.2

..

..

..

..

19.5

19.2

..

36.9

26.9

Lithuania1

..

..

0.9

..

71.7

56.4

..

..

..

..

2.3

1.2

..

26.1

41.5

Luxembourg

0.8

0.4

0.6

63.6

66.5

67.5

..

..

..

6.7

6.5

4.1

29.0

26.6

27.9

Netherlands

1.5

1.3

1.1

58.9

56.0

60.2

..

..

..

1.2

3.1

3.0

38.4

39.5

35.7

New Zealand

..

..

..

92.3

94.7

93.4

..

..

..

7.7

5.3

6.6

0.0

0.0

0.0

Norway

..

..

..

50.6

58.4

84.1

..

..

..

22.4

19.6

15.9

27.0

22.0

0.0

Poland

..

..

0.5

..

61.2

49.2

..

..

..

..

8.5

12.7

..

30.3

37.5

Portugal

..

0.8

0.5

65.4

72.3

72.9

..

..

..

0.0

5.4

7.1

34.6

21.5

19.5

Slovak Republic

..

..

0.5

..

62.5

55.0

..

..

..

..

1.3

1.9

..

36.2

42.5

Slovenia

..

..

0.4

..

51.8

50.7

..

..

..

..

6.3

9.4

..

41.9

39.6

Sweden

..

0.4

0.3

51.3

46.9

52.4

..

..

..

29.2

30.9

35.3

19.5

21.8

12.1

Turkey

..

..

..

..

75.1

61.2

..

..

..

..

12.8

9.5

..

12.1

29.3

United Kingdom

1.0

1.0

0.5

70.5

77.5

75.5

..

..

..

11.1

3.7

4.9

17.5

17.8

19.2

Unweighted average

1.2

0.7

0.5

65.2

65.7

63.8

..

..

..

12.8

10.4

11.2

21.6

23.6

24.6

1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. StatLink 2 http://dx.doi.org/10.1787/888934054702

The twenty-three EU member states that are also members of the OECD collect taxes on behalf of the European Union (EU). These include customs duties (Table 1.5) and Single Resolution Fund contributions (Table 1.6). For years prior to 1998, customs duties collected on behalf of the EU by national tax administrations of the EU member states are included under heading 5123. From 1998 onwards they are shown as a memorandum item since they represent a tax imposed by the EU and collected by national administrations.

REVENUE STATISTICS 2019 © OECD 2019

32 

Table 1.5. Customs duties collected on behalf of the European Union Millions of national currency 2000

2005

2007

2010

2013

2014

2015

2016

2017

2018p

Austria1

356

325

397

339

328

369

415

449

468

464

Belgium1

960

1 208

1 388

1 234

1 185

1 250

1 367

1 575

1 652

1 766

..

5 586

6 443

6 573

5 556

6 970

7 912

8 033

8 271

8 296

Denmark

2 318

2 823

3 271

3 228

2 775

2 945

3 219

3 039

3 109

3 155

Estonia1

..

22

35

24

29

30

34

34

38

43

Finland1

129

148

199

151

166

170

165

163

174

174

France1

1 505

1 574

1 646

1 741

1 830

1 815

1 919

1 807

1 896

2 056

Germany1

3 394

3 433

3 972

4 234

4 251

4 608

5 195

5 089

5 043

5 018

Greece1

210

262

307

278

148

163

181

197

266

..

Hungary

..

26 572

27 981

25 004

26 337

31 947

38 960

41 620

45 403

63 431

Czech Republic

Ireland1

208

226

273

229

247

275

327

311

334

325

1 536

1 785

2 261

2 225

1 890

2 022

2 246

2 233

2 295

2 295

Latvia1

..

26

37

25

28

36

40

47

46

53

Lithuania

..

44

61

52

68

86

99

95

101

116

Italy1

Luxembourg1

27

21

23

18

15

19

23

25

27

24

Netherlands1

1 310

1 265

1 679

1 732

1 756

2 046

2 266

2 353

2 420

2 498

Poland

..

1 285

1 760

1 627

1 977

2 316

2 823

3 292

3 485

..

204

145

185

177

144

149

158

174

187

226

Slovak Republic1

..

75

136

143

115

127

119

124

136

117

Slovenia1

..

34

85

59

52

52

52

53

54

57

956

1 419

1 701

1 472

1 290

1 494

1 779

1 852

1 914

1 903

Sweden

3 450

4 327

5 099

5 412

4 976

5 737

6 243

6 044

6 225

6 498

United Kingdom

1 800

1 908

2 074

2 933

2 914

2 949

3 077

3 318

3 419

3 335

Portugal1

Spain1

1. For euro area countries, the figures are in euros for all years. StatLink 2 http://dx.doi.org/10.1787/888934054721

In addition, the Single Resolution Fund (SRF) has been in place since 2015 and countries in the Eurozone are required to make SRF contributions under the Single Resolution Mechanism (Regulation (EU) No 806/2014). Contributions are paid on an ex-ante basis and contributions are transferred from the national authorities to the SRF. So far, contributions have been collected for the years 2015 to 2018. These contributions are included in Revenue Statistics, typically under category 5126, and their amounts are summarised in Table 1.6.

REVENUE STATISTICS 2019 © OECD 2019

 33

Table 1.6. Single resolution fund contributions collected on behalf of the European Union Millions of national currency 2015

2016

2017

2018

Austria

198

204

188

199

Belgium

235

278

250

285

Estonia

..

5

5

5

Finland

76

112

122

55

France

910

1565

1910

2277

1578

1760

1710

1986

Greece

..

98

89

..

Ireland1

..

175

98

107

Italy2

..

767

2273

1447

Latvia

8

7

7

7

Lithuania

10

7

7

7

Luxembourg

29

77

100

129

Netherlands

Germany

454

502

545

621

Portugal

..

145

130

132

Slovak Republic

..

22

18

19

16

13

9

10

681

719

671

728

Slovenia Spain

Note: These figures may differ slightly from those published on the SRB website. These differences are primarily due to timing. 1. In 2016 the figure includes the 2016 payment of 99.12 and also a payment of 75.89 which was due in quarter 4 of 2015 but was paid in quarter 1 of 2016. The figures in this table were reported by the Central Statistics Office and are gross amounts and therefore due to adjustments will differ from the figures reported on the SRB website, which are net figures. 2. The “Bank contribution to the unique European Resolution Fund” amount includes not only the European but the National resolution fund yet, as required by Eurostat classification. Source: Revenue Statistics 2019, supplemented by discussions with delegates. StatLink 2 https://doi.org/10.1787/888934054740

Composition of central and sub central revenues Figure 1.9 shows the revenues from each major category of tax revenue for central and sub central governments. For federal and regional countries, the sub central level includes revenues received by both state and local governments. Figure 1.9 demonstrates that: 

Central government revenues in almost all OECD countries are predominantly derived from income and goods and services taxes, with a negligible share from property taxes.



At the subnational level, revenue from property taxes provides a much larger share of revenues than at the central level, and accounts for over 90% of revenues in four countries (Israel, Ireland, Greece and the United Kingdom).



By contrast, the share of income taxes and goods and services taxes is lower at the sub-central level, the exceptions being Finland, Luxembourg and Sweden, where over 90% of sub-central revenues are derived from income taxes.

REVENUE STATISTICS 2019 © OECD 2019

34 

Figure 1.9. Composition of revenues of federal or central government (left) and sub-national government (right), 2017 1000 Taxes on income, profits and capital gains 3000 Taxes on payroll and workforce 5000 Taxes on goods and services

2000 Social security contributions (SSC) 4000 Taxes on property 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 AUS AUT BEL CAN CHE CHL CZE DEU DNK ESP EST FIN FRA GBR GRC HUN IRL ISL ISR ITA JPN KOR LTU LUX LVA MEX NLD NOR NZL POL PRT SVK SVN SWE TUR USA

AUS AUT BEL CAN CHE CHL CZE DEU DNK ESP EST FIN FRA GBR GRC HUN IRL ISL ISR ITA JPN KOR LTU LUX LVA MEX NLD NOR NZL POL PRT SVK SVN SWE TUR USA 0%

20%

40%

60%

80%

100%

0%

20%

40%

60%

80%

100%

Note: The left-hand panel (a) refers to only those taxes which are classified as central government taxes. Social security contributions paid to social security funds are excluded. The right-hand panel (b) refers only to those taxes which are classified as sub-central taxes (local and (where relevant) state taxes). Social security contributions paid to social security funds are excluded. Source: Secretariat calculations based on tables 3.16 to 3.18. StatLink 2 http://dx.doi.org/10.1787/888934054626

Non-wastable tax credits There are two kinds of tax credits that apply to income taxes (both personal and corporate): 

Non-payable or wastable tax credits are those that can only ever be used to reduce or eliminate a tax liability. They cannot be paid out to either taxpayers or non-tax payers as a benefit. They are, therefore, the same as a tax allowance or relief.



In contrast, payable or non-wastable tax credits can be partitioned into two parts. One part is used to reduce or eliminate a tax liability in the same way as a wastable tax credit. The other part can be paid directly to recipients as a benefit payment, when the benefit exceeds the tax liability.

REVENUE STATISTICS 2019 © OECD 2019

 35 The OECD methodology for classifying non-wastable tax credits is set out in paragraphs 19 and 20 of the Interpretative Guide. This states that only the part of a non-wastable tax credit that is used to reduce or eliminate a taxpayer’s tax liability should be subtracted in the reporting of tax revenues. This is referred to as the ‘tax expenditure component’ of the credit. In contrast, the part of the tax credit that exceeds the taxpayer’s tax liability and is paid to that taxpayer is treated as an expenditure item and not subtracted in the reporting of tax revenues. This part is referred to as the ‘transfer component’.

Table 1.7. Effect of alternative treatments of non-wastable tax credits, 2017 Non-wastable tax credits in billlions of national currency Total value

Transfer component

Total tax revenue in billions of national currency

Tax expenditure component

Split basis (per current guidance)

Net basis

Total tax revenue as a percentage of GDP

Gross basis

Split basis (per current guidance)

Net basis

Gross basis

Australia

9.5

7.0

2.4

520.1

527.2

529.6

28.2

28.5

28.7

Austria1

0.3

0.1

0.2

154.5

154.6

154.8

41.8

41.8

41.9

Belgium

0.9

0.3

0.5

195.0

195.3

195.8

44.4

44.5

44.6

Canada2

11.6

10.5

1.1

692.2

702.7

703.8

32.3

32.8

32.9

213.5

151.4

62.1

36 238.6

36 390.0

36 452.1

20.1

20.2

20.2

35.2

8.9

26.3

1 751.2

1 760.0

1 786.4

34.7

34.9

35.4

4.2

0.2

4.0

995.3

995.5

999.5

45.7

45.7

45.9

France4

28.9

14.6

14.3

1 043.8

1 058.4

1 072.7

45.5

46.1

46.7

Germany

43.5

15.3

28.2

1 216.0

1 231.3

1 259.4

37.1

37.6

38.4

Iceland

2.8

2.3

0.4

979.0

981.4

981.8

37.4

37.5

37.5

Ireland

0.5

0.0

0.5

..

66.9

67.4

..

22.5

22.7

Israel5

1.6

1.6

0.0

411.8

413.4

413.4

32.4

32.5

32.5

10.3

1.2

9.1

726.6

727.8

736.8

42.1

42.1

42.7

0.2

..

..

..

..

21.4

..

..

38.7

46.8

1.0

45.8

3 526.1

3 527.1

3 572.9

16.1

16.1

16.3

New Zealand

2.2

1.0

1.2

91.7

92.7

93.9

31.7

32.1

32.5

Norway

4.0

3.2

0.8

1 278.7

1 282.0

1 282.7

38.7

38.8

38.8

Slovak Republic6

0.3

..

..

..

..

28.1

..

..

33.1

Spain4

1.8

1.0

0.8

391.9

392.9

393.7

33.6

33.7

33.8

Chile3 Czech Republic Denmark4

Italy Luxembourg6 Mexico

United Kingdom United States

29.5

26.0

3.5

655.9

681.9

685.4

32.0

33.3

33.4

177.0

127.6

49.4

5 099.7

5 227.3

5 276.7

26.1

26.8

27.0

Note: In Revenue Statistics, the tax revenue data are reported on a split basis, unless indicated otherwise. 1. The children’s tax credit is not regarded as a tax credit in the Revenue Statistics 2018 and is treated entirely as an expenditure provision. 2. Some non-wastable tax credits cannot be split into the transfer and tax expenditure components. Their total values have been added to the transfer component. 3. In Revenue Statistics, the tax revenue data for Chile are reported on a net basis. 4. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. 5. The data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. 6. In Revenue Statistics, the tax revenue data for Luxembourg and Slovak Republic are reported on a gross basis. StatLink 2 http://dx.doi.org/10.1787/888934054759

Table 1.7 provides information on the non-wastable tax credits in 2017 for those countries reporting them in the Revenue Statistics 2018 (though it may be that some countries with non-wastable tax credits do not appear in the table). It shows the amounts of the non-wastable tax credits and their two components together with the results of using the figures to calculate tax revenue values and the associated tax-toGDP ratios. Table 1.7 also shows two alternative treatments:

REVENUE STATISTICS 2019 © OECD 2019

36  

The ‘net basis’ which treats non-wastable tax credits entirely as tax provisions, so that the full value of the tax credit reduces reported tax revenues, as shown in columns 4 and 7.



The ‘gross basis’ is the exact opposite, treating non-wastable tax credits entirely as expenditure provisions, with neither the transfer component nor the tax expenditure component being deducted from tax revenue, as shown in columns 6 and 9. This is the approach followed by the GFSM and the SNA.

Table 1.7 shows that, with some exceptions, the choice of method for reporting non-wastable tax credits has only a small impact on the ratio of total tax revenue to GDP. For the countries with available data, the differences between the ratios on a net basis and on a gross basis are one percentage point or more in only France, Germany and the United Kingdom, and between half a percentage point and one percentage point in Australia, Canada, Czech Republic, Italy, New Zealand and the United States.

Notes 1

Provisional 2018 figures are not available for Australia and provisional figures on social security contributions in Japan are also not available as at the time Revenue Statistics was published. 2

In 2016, Iceland received revenues from one-off stability contributions from entities that previously operated as commercial or savings banks and were concluding operations. The revenue from these contributions led to unusually high tax revenues for a single year and consequently, Iceland’s tax-to-GDP ratio rose from 35.4% in 2015 to 50.8% in 2016, before dropping to 37.5% in 2017. This led to an artificial high in the OECD average tax-to-GDP ratio in 2016 of 34.4%. Without these one-off revenues in Iceland, the OECD average tax-to-GDP ratio would have been 34.0%, an increase of 0.2 p.p. relative to 2015. 3

In 2017, U.S. taxpayers that had un-repatriated accumulated earnings abroad incurred a tax liability on those earnings due to the new tax law. However, U.S. taxpayers may pay any tax on the deemed repatriations in instalments over eight years so there may be a significant difference in the tax liability in 2017 represented in these figures from the actual receipt of tax revenue. 4

See endnote 2 above.

5

See endnote 3 above.

6

The terms “value added tax” and “VAT” are used to refer to any national tax that embodies the basic features of a value added tax by whatever name or acronym it is known e.g. “Goods and Services Tax” (“GST”). 7

For 1975, please see Table 1.4 of Revenue Statistics.

REVENUE STATISTICS 2019 © OECD 2019

 37

2 Special feature: Identifying

environmentally-related tax revenues in Revenue Statistics

This chapter provides a special study on identifying environmentally related taxes in OECD countries from 1995-2017.

REVENUE STATISTICS 2019 © OECD 2019

38 

Introduction Environmentally related taxes are key policy instruments available to policy makers to influence environmental outcomes, in addition to their function in raising government revenues. They have received increasing attention from policymakers and researchers in recent years. Internalising the external environmental costs that remain unpriced by the market is a key element of cost-effective environmental policy (OECD, 2017[1]). There is a broad consensus in the economics literature that taxes allow this goal to be achieved in a manner that is environmentally effective, economically efficient 1 and socially inclusive (provided possible negative distributional impacts on vulnerable households are addressed through targeted measures). Many countries also use these taxes in complement to other measures to address pollution externalities. Data on environmentally related tax revenue (ERTR) are used extensively in OECD country reviews (e.g. Environmental Performance Reviews, Economic Surveys), indicator reports (e.g. Environment at a Glance, Green Growth Indicators) and work on policy integration and structural policies. This Special Feature builds on the work of the OECD’s Environment Policy Committee (EPOC) to reconcile data on environmentally related taxes in the OECD Policy Instruments for the Environment (PINE) database with the OECD’s Revenue Statistics and with Eurostat’s National Tax Lists. Related work has focused on developing the OECD methodological guidelines on compiling accounts of ERTRs in line with the System of Environmental Economic Accounting, SEEA (OECD, 2019[2]). Reconciling the data in Revenue Statistics and in the PINE and Eurostat databases will ensure coherence and comparability of data from multiple sources across countries and thus improve the quality of data used for policy analysis. This chapter discusses differences in reporting and classifications between the key sources of data on ERTRs in OECD countries. It then highlights challenges in identifying ERTRs in Revenue Statistics, and presents information on environmentally related taxes in OECD countries based on the Revenue Statistics database and the PINE database. The chapter concludes by presenting proposals aimed at facilitating the identification of ERTRs in future editions of Revenue Statistics.

Definition of taxes and environmentally-related taxes The OECD Interpretative Guide (OECD, 2018[3])includes a definition of taxes2 which is consistent with the System of National Accounts (SNA) ( (United Nations, 2009[4])), the System of Environmental Economic Accounting (SEEA) ( (United Nations, 2014[5])) as well as the OECD PINE database (http://oe.cd/pine) and the OECD guidelines for compiling ERTR accounts (OECD, 2019[2]): In the OECD classification, the term “taxes” is confined to compulsory unrequited payments to general government. (OECD, 2018[3]) This definition also includes revenue generated from permit schemes (e.g. auctioning or selling permits or certificates for greenhouse gas emissions or water effluents), which are classified as “non-recurrent taxes on the use of goods and on permission to use goods or perform activities” in the OECD classification.

Identifying environmentally related taxes in Revenue Statistics The OECD classification of tax revenues used in Revenue Statistics, set out in the Interpretative Guide at Annex A of Revenue Statistics, classifies taxes according to the economic function of their base (income, property, provision or consumption of goods and services), rather than according to the sector of the economy that they apply to or to the intended purpose of the tax. For example, a tax on fuels is recorded as an excise tax (category 5121) on the basis that it is a tax on a specific good or service, whereas REVENUE STATISTICS 2019 © OECD 2019

 39 revenues from recurrent motor vehicle taxes are recorded as a recurrent tax on the use of goods (5210). The wide variety of forms taken by environmental taxes means that there is no single, nor even a common set, of classifications that can be used to identify ERTRs in the Revenue Statistics classification. It is necessary to look beyond a classification according to the economic function of tax bases to identify these revenues within the Revenue Statistics framework. In the economics literature, environmental taxes are motivated by internalising externalities through the alignment of tax rates with marginal external costs, or – more loosely – by using taxes to reduce environmentally harmful behaviour.3 In practice, the identification of environmentally related taxes is made by considering the environmental relevance of tax bases ( (OECD, 2006[6])), i.e. independent of the economic function of the base, and without requiring environmental motives for the application of the taxes, or the alignment of tax rates with marginal external costs. These considerations, in line with existing OECD work on this issue, yield the following definition of environmentally related taxes: “Environmentally related taxes are taxes whose tax base is a physical unit (or a proxy of it) of something that has a proven, specific, negative impact on the environment.” (United Nations, 2014[5]) Ideally, environmentally related tax bases will comprise physical units that are directly linked to environmental pressures (e.g. emissions, pollutant concentrations). However, for practical or administrative reasons, these tax bases are sometimes not directly taxed. Instead, inputs or outputs of activities closely linked to environmental pressures (e.g. fuel consumption, ownership of cars) are used. In such cases and in line with existing approaches, these tax bases should be used to identify environmentally related taxes. (Annexe 2.A., drawing on Table 1 in (OECD, 2019[2])) provides a list of tax bases to identify environmentally related taxes. The list describes the currently identified tax bases with environmental relevance. There is no straightforward objective criterion that could be used to define what is “environmentally related” since such taxes cut across the standard tax classifications in the OECD Interpretative Guide.4 Therefore, the list of environmentally related tax bases is a practical way to identify relevant taxes. The guidelines distinguish four environmentally related tax base categories: energy, transport, pollution and resources; with two sub-categories covering energy-related greenhouse gas (GHG) emissions (under energy taxes) and non-energy-related GHG emissions (under pollution taxes). As ERTRs cross-cut the standard tax classification used in Revenue Statistics, the four tax base categories are not directly comparable to the tax categories in the SNA and Revenue Statistics. However, the large majority of ERTRs are likely to be included in the disaggregated tax categories on production and imports in the SNA (e.g. excise taxes, car registration taxes, pollution taxes) and on goods and services in Revenue Statistics (category 5000 of the classification, e.g. excise taxes, recurrent taxes on motor vehicle taxes, and revenues from trading permits).

Existing sources of data on environmentally related tax revenue The key sources of data on ERTRs include Revenue Statistics, the PINE database and the Eurostat National Tax Lists. They are detailed below.

Revenue Statistics Revenue Statistics provides harmonised and detailed data on all tax revenues for OECD countries from 1965 to 2018, although data for all countries is not available until 1995 and data for 2018 is still preliminary. More recently, the Revenue Statistics series has expanded to include three regional publications in Africa, Asia and the Pacific, and Latin America and the Caribbean. Data for all countries from 1990 (where available) is included in the Global Revenue Statistics Database. As of 2018, detailed tax revenue statistics are available for over 95 countries.

REVENUE STATISTICS 2019 © OECD 2019

40  The wide country coverage and the use of the OECD Interpretative Guide to classify the data in all countries included in the Global Revenue Statistics Database provide a unique source of comparable and reliable tax revenue data for use in tax policy analysis and reform. Although data on ERTRs does not fall within the common tax categories set out in the OECD Interpretative Guide, there is a high level of breakdown shown in country-specific taxes underneath the common categories set out in the Interpretative Guide. These country-specific taxes allow many environmentally related taxes to be identified in each individual country.

OECD PINE database The OECD Policy Instruments for the Environment (PINE) database, which was established in 1998, hosts a unique set of detailed information on more than 3500 environmental policy instruments in over 100 countries. PINE currently contains information on six types of market-based policy instruments (taxes, fees and charges, tradable permits, environmentally motivated subsidies, deposit refund schemes and voluntary agreements) tagged into 12 environmental domains: biodiversity, land management, natural resource management, air pollution, water pollution, waste management, land or soil contamination, noise, ozone layer, climate change, transport and energy efficiency. For more information, see http://oe.cd/pine. The greatest value of the PINE database is that it collects detailed and structured information at the instrument level, usefully complementing other sources of more aggregated statistics. For tax instruments, in addition to annual revenue, other information is included such as the tax base, tax rate and exemptions. Such information is indispensable for an evaluation of the environmental impacts of the tax. The information is collected via a network of country experts, mostly in government agencies. Identification of environmentally related tax bases and their categorisation follows the guidelines described in (OECD, 2019[2]) see Box 2.1. Annex 2.B provides an example of the correspondence between data reported to the OECD PINE database and Revenue Statistics.

EUROSTAT National Tax Lists Eurostat publishes revenue data for individual taxes (the National Tax Lists or NTL) imposed by 28 EUmember states as well as Iceland, Norway and Serbia from 1995 onwards. 5 Data are collected based on the European System of National and Regional Accounts (ESA 2010). Information on the economic functions and categories of individual taxes is particularly helpful for this reconciliation exercise. Eurostat NTLs distinguish different categories of taxes: property taxes, recurrent taxes on immovable property, alcohol and tobacco taxes, and environmentally related taxes.6 The recording of these data is fully compatible with the OECD definition of environmentally related taxes and the System of National Accounts. The compilation of Eurostat tax lists is done with the National Tax Lists (the numbers presented here were extracted on 14 January 2019). The identification of the relevant taxes is done using the four different categories of environmentally related taxes: energy, transport, pollution and resources. In total, 650 tax revenue entries out of the 6700 are categorised as environmentally related. Annex 2.B provides an example of the correspondence between data reported to the OECD PINE database and Eurostat NTLs.

REVENUE STATISTICS 2019 © OECD 2019

 41

Box 2.1. OECD work on SEEA-compliant ERTR accounts The System of Environmental Economic Accounting (SEEA) is an internationally agreed statistical framework that integrates economic and environmental data in a systematic, consistent and internationally comparable way to provide a comprehensive and multipurpose view of the interrelationships between the economy and the environment. Environmentally related tax revenue (ERTR) accounts form part of the SEEA. ERTR accounts can be seamlessly integrated with a large range of conventional economic, environmental and social data, thus facilitating international comparisons and integrated policy analyses. Additionally, ERTR accounts are disaggregated by industries and households and can therefore be used in input-output and other industry-level studies. The OECD has a long tradition of working on environmentally related taxation and has recently developed practical methodological guidelines for compiling ERTR accounts (OECD, 2019[2]). These guidelines intend to support building global SEEA databases and further advancing the implementation of the SEEA. The OECD guidelines are in line with the SEEA and the System of National Accounts (SNA), and build on existing guidance for applications in countries. They ensure, to the extent possible, coherence with available national and international data sources and manuals, including Revenue Statistics, the OECD Policy Instruments for the Environment (PINE) database and the IMF Government Finance Statistics Manual. Therefore, the ERTR accounts are generally aligned with Revenue Statistics by sharing a common definition of taxes, applying accrual accounting and recording revenue acquired at different levels of government. Nevertheless, ERTR accounts cut across the standard tax categories set out in the OECD Interpretative Guide, given their focus on environmentally related taxes. Thus, the tax categories in the ERTR accounts (i.e. energy, transport, pollution and resource taxes) are not directly comparable to most tax categories in Revenue Statistics. However, the ERTR are implicitly covered in the more aggregated tax categories on goods and services recorded in Revenue Statistics (e.g. excise taxes, recurrent taxes on motor vehicles). Work on the OECD guidelines started in 2018 and provided an opportunity to reflect on the conceptual foundations of existing accounting methods and identify aspects that might deserve to be further developed in the future:  



greater focus on taxes levied on greenhouse gas (GHG) emissions; four memo items (i.e. information items not included in the total) on certain land taxes, taxes on oil and natural gas extraction, resource rent taxes, and elevated value-added taxes levied on environmentally related tax bases; and a common platform between compilers of the industry-level ERTR accounts and the instrumentlevel information reported in the PINE database.

The guidelines were successfully tested in four pilot countries. The next steps will involve the collection of ERTR accounts from OECD members and interested accession and partner countries, starting in October 2019, with a view to integrating such reporting into the OECD’s regular data collection process under the auspices of the Working Party on Environmental Information.

Identifying environmentally related taxes in Revenue Statistics A reconciliation between data on environmentally related taxes in Revenue Statistics, the PINE database and the EU National Tax Lists was conducted in 2018, drawing on ENV/EPOC/WPEI(2018)7. The REVENUE STATISTICS 2019 © OECD 2019

42  concordances have been validated by countries (WP2 delegates and PINE contacts) and the revised results on ERTRs in Revenue Statistics and the PINE database are summarised below.

Environmentally related tax revenue data reported to Revenue Statistics and PINE Differences between Revenue Statistics and the PINE database arise primarily due to (i) lack of suitable disaggregation of revenue streams in Revenue Statistics to allow ERTRs to be identified and (ii) generic labels of taxes in Revenue Statistics that do not permit a match to the more detailed description of the environmentally related tax in the PINE database. In order to reconcile the differences between these sources, the following approach is adopted: 1. Identify environmentally related taxes in Revenue Statistics and, for EU member countries, in National Tax Lists submitted to Eurostat (hereafter Eurostat-NTLs). 2. Compare with the list of taxes in OECD PINE and construct correspondence tables. 3. Compare the level of the revenue reported. The first step of the exercise is specific to each data source and was done independently. Once the lists of environmentally related taxes were compiled, the comparison with PINE tax lists, the building of the correspondence table and the comparison of revenue levels are done with all data sources simultaneously. The identification of environmentally related taxes in Revenue Statistics is done using (i) the hierarchical nomenclature of the OECD Interpretative Guide (set out in Annex A of Revenue Statistics) and (ii) a keyword search through the names of the 8250 taxes included in the global Revenue Statistics databases (data was extracted on 13 December 2018). The following keywords were used to pre-screen potential candidates of environmentally related tax: 

Energy, CO2, Power, Hydro, Oil, Coal, Gas, Diesel, Fuel, Electric, Petrol, Nuclear, Benzol, Pipeline.



Transport, Motor, Car, Road, Air, Driving, Flight, Park, Driver, Highway, Aviation, Departure, Travel, Exit, Automobile, Boat, Vehicle, Passenger, Traffic, Dock, Rail, Ship, Tonnage, Plate, Tractor, Aero.



Pollution, Hazard, Disposable, CFC, Lead, Insect, Plastic, Herb, Ozone, Fertilizer, Pesticide, Manure, Emission, Tyre, Waste, Sulphur, Nitrogen, PVC, Batter, Packaging, Packing, Rubber, Noise.



Resources, Water, Hunt, Fish, Raw, Marine, Mining, Mine, Wood, Timber, Stump, Forest, Wild, Bauxite, Titanium, Gold, Silver, Metal, Logging, Protected, Fur, Animal.



Ecology, Environment, Green, Natural, Climate, Kyoto.

The objective of the keyword search was to identify potential candidates for inclusion in PINE, and to easily spot new candidates in future releases of Revenue Statistics. Note that these new taxes could be either newly introduced, or a disaggregation of taxes that were previously reported under an aggregate heading. Several categories of the OECD Interpretative Guide are important for the identification of environmentally related taxes. In particular, the classification of Taxes on goods and services (5000) is the most relevant. It includes all Taxes and duties levied on the production, extraction, sale, transfer, leasing or delivery of goods, and the rendering of services (5100), or in respect of the use of goods or permission to use goods or to perform activities (5200). In addition, some taxes of environmental relevance fall under Other taxes (6000), and few others concern some Property taxes (4000); e.g., forest tax, property tax on boats, payments for the change of use of forest land, forestry levies. Annex 2. B provides an example of the correspondence between data reported to Revenue Statistics and to the OECD PINE database.

REVENUE STATISTICS 2019 © OECD 2019

 43 Challenges and correspondence found The main challenge for the reconciliation exercise is the aggregation of reported revenue streams in Revenue Statistics. Some countries report only at the third or fourth level of the OECD Interpretative Guide classification hierarchy without providing country-specific breakdowns. At these levels, the only environmentally related revenue that can be directly identified in the standard classification is found in the fourth-level classifications 5211 and 5212: recurrent taxes in respect of motor vehicles. This aggregation in reporting is partly due to the nature of the OECD classification of taxes which is organised according to the economic characteristics of taxes (e.g. income, payroll, property, goods), whereas the identification of environmentally related taxes is done according to the environmental relevance of the tax base (e.g. freshwater abstraction, pesticide use, energy products, waste management). Ideally, environmentally related information in Revenue Statistics should be available at the individual-tax level, with environmentally related taxes reported separately, i.e. the lowest level of the hierarchy, which is countryspecific. Even where country-specific breakdowns are available, some individual-tax revenue streams are reported as aggregates and grouped with other items. For instance, Revenue Statistics includes country-specific entries such as “Ecological taxes”, “Taxes on pollution/resources”, “Other environmental taxes” and “Other taxes on the environment”, that do not allow the individual taxes to be easily identified. Similar issues arise in the Eurostat NTLs with generic entries labelled as “Pollution taxes”, “Other environmental taxes”, “Taxes and charges on environment and pollution”. In these cases, the revenue level of multiple PINE entries was compared against these aggregated revenue streams, and a tentative breakdown was developed. In addition, individual-tax revenue streams are sometimes reported under rather generic labels that do not allow the precise nature of the tax-base (e.g. “Environmental tax”, “Environmental charge”, “Environmental incentive fee” or “Ecological tax”) to be reliably identified. In such cases, revenue streams from Revenue Statistics were considered for the reconciliation if they belonged to the OECD Interpretative Guide category 5000, while revenue streams from Eurostat-NTLs were considered only on the basis of their environmental category, independently of the label. The comparison of revenue levels with data in the PINE database allowed for some of the taxes with generic labels to be identified and even some mislabelled data to be detected (e.g., “Excise duties on petrol” in PINE and Revenue Statistics correspond to “Excise duties on gas” in Eurostat NTL for the Netherlands).7 Slightly more descriptive labels of the reported taxes would facilitate the identification of the environmentally related revenue streams. Another challenge for the reconciliation arises from differences across these data sources on how they report revenue at different levels of government. Revenue Statistics reports revenue collected by federal or central government, plus the combined aggregate of states/regions and the combined aggregate of local government revenues. The policy instruments included in the OECD PINE database are entered at the level of the government that introduces and controls the policy. As such, in the OECD PINE database, most of the revenue information is collected at the national level for nation-wide economic instruments (and some supra-national ones, such as European Union Emission Trading System (EU-ETS)), while subnational tax revenue data are available for individual states or regions in respect of sub-national policies (e.g. Belgium). The results of the 2018 reconciliation exercise are: 

Construction of a correspondence table, which maps individual tax entries among the three sources: Revenue Statistics, OECD PINE and Eurostat NTLs. The table contains about 700 PINERevenue Statistics and PINE-NTL correspondences. The remainder are unmatched entries, of which, about two thirds are sub-national policy instruments (e.g. India, United States) and one third are national instruments. Annex 2.B includes an example of the correspondences.



The reconciliation exercise also allowed the inclusion of the revenue from auctioning of tradable permits, which had been previously excluded from the aggregates for most countries. In particular,

REVENUE STATISTICS 2019 © OECD 2019

44  this concerns the inclusion of the revenue from auctions of permits under the EU-ETS. It is important to mention that the PINE database captures information on tradable permits separately to taxes; this is different to Revenue Statistics and Eurostat NTLs, where such revenue is reported as a tax item.

Calculation of country-level statistics The reconciled list of taxes is aggregated at the country-level across distinct environmentally related tax categories (see Annex 2.A for a more complete list of tax bases): 

Energy: o

Energy products (fossil fuels and electricity) including those used in transportation (petrol and diesel).

o

CO2 taxes



Transport: One-off import or sales taxes on transport equipment, recurrent taxes on ownership, registration or road use of motor vehicles, and other transport-related taxes. (Note that this definition excludes all taxes on automotive fuels.)



Pollution:



o

Air pollution: Taxes on e.g. SOx and NOx emissions.

o

Ozone-depleting substances: Taxes on specific substances, such as chlorofluorocarbons (CFCs), carbon tetrachloride, chlorofluoromethane (HCFCs) and other ozone-depleting substances.

o

Water pollution: Taxes on discharge of wastewater; pesticides and fertilisers.

o

Waste management: Taxes on final disposal of solid waste, on packaging (e.g. plastic bags) and other waste-related taxes (e.g. batteries, tyres).

Resources: o

Mining and quarrying: Mining royalties, excavation taxes (e.g. sand, gravel).

o

Freshwater: Taxes on freshwater abstraction and piped water. (Fees and charges related to water supply are not included.)

o

Hunting and fishing taxes.

The correspondence of taxes and tradable permits to the environmental categories presented above is done according to the tax base of each instrument. Information from PINE on the introduction and discontinuation of instruments is used to impute zero revenues. In particular, the field “year of introduction” is used to impute zero revenue before the introduction of the instrument. The last year marked in the “year of revision” is used for those instruments which have been discontinued, and zeros are imputed for subsequent years.

Trends in environmentally related taxes in OECD countries Environmentally related tax revenues (ERTRs) in OECD countries form a small but important part of total tax revenues, accounting for 5.1% of total tax revenues on a weighted average8 basis and 6.9% on a simple average basis in 2017, with a range from 2.8% in the United States to 12.5% in Slovenia and Turkey. Similarly, as a share of GDP, ERTRs account for 1.6% of GDP on a weighted average basis and 2.3% on a simple average basis, with their shares in GDP ranging from 0.7% in the United States to 4.5% in Slovenia (Table 2.1). Since 1995, the earliest year for which Revenue Statistics data is available for all OECD countries, most countries have seen a decline in ERTRs as a share of tax revenues. Because of this, both the weighted REVENUE STATISTICS 2019 © OECD 2019

 45 and simple average shares of ERTRs to total tax revenue fell significantly (from 7.3% to 6.9% of tax revenues on a simple average basis and from 6.1% to 5.1% on a weighted average basis). In 2017, ERTRs were lower as a share of total taxation than in 1995 in 26 OECD countries, with an average decrease of 1.7 percentage points in these countries. (Figure 2.1, Table 2.1). This fall may be due to a number of factors, discussed further in Box 2.1.

Figure 2.1. Environmentally related tax revenues in OECD countries, 1995 & 2017 % of tax revenues 2017

1995

14 12 10 8 6 4 2

0

Note: OECD-W refers to the weighted average (as shown in PINE) and OECD-S to the simple average. For Canada, Korea and Israel, data for 2014 are used for subsequent years as data for later years are not available in the PINE database and ERTRs cannot be identified in Revenue Statistics with sufficient precision to be included. For the same reason, data for 2016 are used for 2017 in Australia and the United States. Source: OECD (2019c) OECD Environment Statistics (database). StatLink 2 https://doi.org/10.1787/888934054778

The remaining 10 OECD countries had increases in ERTRs over the period as a share of total taxation, with an average increase of 2.9 percentage points in these countries. The largest increases were seen in: 

Latvia, which saw an increase from 3.3% of total tax revenues to 12.2%, due to higher energy taxes;



Estonia, from 2.7% to 8.8%, entirely from energy tax revenues increasing; and



Turkey, which saw an increase from 7.2 to 12.5% with roughly equal increases in energy and transport taxes.

Overall, the distribution of OECD countries around these averages has changed slightly. In 2017, the distribution was skewed to the left, with 25 OECD countries having ERTRs of between 4% and 8% of total tax revenues, whereas in 1995, the distribution was more even, with 22 countries having ratios between 6% and 10% (Figure 2.2). This indicates that there has not been a general shift towards ERTRs as a revenue source in OECD countries.

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46 

Figure 2.2. Distribution of ERTRs as % of total taxation in OECD countries, 1995 & 2016 Number of countries in each bracket 1995

2017

16 14 12 10 8 6 4 2

0

0-2

2-4

4-6

6-8

8 - 10

10 - 12

>12

Note: For Canada, Korea and Israel, data for 2014 are used for subsequent years as data for later years are not available in the PINE database and ERTRs cannot be identified in Revenue Statistics with sufficient precision to be included. For the same reason, data for 2016 are used for 2017 in Australia and the United States. Source: OECD Environment Statistics (database) (OECD, 2019[7]). StatLink 2 https://doi.org/10.1787/888934054816

As a share of GDP, ERTR in OECD countries have remained relatively steady between 1995 and 2017, with no clear trends emerging. On a simple average basis, ERTRs increased as a share of GDP in the late 1990s to a high point of 2.6% of GDP in 1998 and 1999 (which were was also the high point for the weighted average, at 1.9% of GDP), before decreasing relatively steadily until 2008, picking up in 2009, and slowly increasing since. Half of the OECD countries had ERTRs of between 2.1% and 3.2% of GDP in 1999 and between 1.7% of GDP and 2.9% of GDP in 2017, as shown by the interquartile range in Figure 3. The interquartile range decreased after 1999, before increasing slowly after 2008. The median followed a similar trend to the simple mean across the period, although increased more sharply after the financial crisis to a small peak in 2010, followed by a greater decrease (Figure 2.3).

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 47

Box 2.2. Environmentally related taxes as a share of GDP The tax-to-GDP ratio is the principal indicator used in Revenue Statistics (see Box 1.2 in chapter 1 for further information). Taxes are expressed as a share of GDP both to allow comparability across countries and over time and to provide an indication of the scale of tax revenues against the production of the economy from which they were generated. The indicator is also used for individual tax categories, as unlike the share of total tax revenue, the share of a tax to GDP is not contingent on the levels of other taxes in the economy. Although the indicator is a useful tool, it has some limitations when applied to ERTRs, as their tax base is not necessarily linked to GDP and may follow quite different trends. Ideally, the tax base for environmentally related taxes is a close proxy for the environmental harm itself such as the emission of CO2 or a pollutant, or the purchase, import or use of a unit of fuel. Over time, GDP and environmentally related tax bases can decouple, for example as the economy becomes less carbon-intensive as a consequence of environmental policy or other developments. Such a decoupling has been seen, for instance, in several countries that have implemented environmentally related taxation, including Sweden and Norway. This will result in a fall in the share of ERTRs to GDP, but is in fact the intended outcome of such a policy. Similarly, a country with a carbon-intensive economy may have higher ERTRs as a share of GDP than a country with a less carbon-intensive economy, even if the tax rate on environmentally related bases is lower. Other factors are also important in interpreting changes in ERTRs expressed as a share of GDP, which may result from a shift within the base of the environmentally related tax. For example, a structural shift from a high-taxed fuel to a lower-taxed fuel will result in lower ERTRs. Similarly, deployment of new technologies such as solar and wind power, or fuel-efficient heating technology, could result in a decrease in ERTRs. Given that environmentally related tax rates are typically defined in physical units (e.g., per tonne) and hence are set in nominal terms. Without inflation adjustment, the value of these rates decreases in real terms over time. While some countries, for example Denmark, the Netherlands and Sweden have implemented such adjustments, most OECD countries do not yet apply inflation adjustments. Finally, it is important to consider other indicators alongside the ERTRs-to-GDP ratio when evaluating a country’s environmental policy. One alternative approach is to compare the level of environmentally related taxes to the environmental harm associated with the tax base. For example, the OECD’s Taxing Energy Use and Effective Carbon Rates publications compare taxes on energy use and carbon prices resulting from emissions trading systems against a benchmark value for the climate damage caused by the use of the energy products. Indicators developed in these publications, such as the carbon pricing gap, provide important complementary information in understanding countries’ environmental tax and carbon pricing efforts. In 2017, revenues from ERTR in OECD countries ranged from 0.7% of GDP in the United States to 4.5% in Slovenia (Table 2.1). Across the period, Denmark had the highest level of ERTRs as a percentage of GDP from 1995 to 2011 (with the exception of 1998), and Slovenia had the highest level in 1998 and from 2012 to 2017. The lowest level of ERTRs as a share of GDP was seen in Mexico in 1995 and 1996, the United States from 1997 to 2004, Mexico from 2005 to 2014, during which time this share was negative in several years, 9 and the United States from 2015 onwards.

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48 

Table 2.1. Environmentally related tax revenues in OECD countries, selected years 1995 AUS AUT BEL CAN CHL CZE DNK EST FIN FRA DEU GRC HUN ISL IRL ISR ITA JPN KOR LVA LTU LUX MEX NLD NZL NOR POL PRT SVK SVN ESP SWE CHE TUR GBR USA OECD-W OECD-S

9.2 5.0 5.7 4.5 6.7 7.9 9.3 2.7 6.7 5.9 6.4 11.3 6.8 11.0 9.3 8.0 9.3 6.3 9.7 3.3 7.7 8.2 9.3 8.5 4.8 8.5 4.7 11.4 6.1 10.8 6.6 5.9 6.2 7.2 8.5 3.8 6.1 7.3

% of total tax revenue 2005 2010 2015 7.2 6.7 5.7 3.7 6.2 8.1 10.5 7.6 7.2 5.3 7.1 6.5 7.7 7.7 8.4 8.8 7.5 6.4 11.8 9.3 8.1 7.9 3.4 10.3 3.9 6.4 7.7 9.4 8.0 8.6 5.7 5.8 7.6 17.0 6.9 3.3 5.9 7.5

7.4 6.0 5.2 3.8 5.3 8.4 9.2 8.8 6.7 5.1 6.1 8.1 7.8 6.3 9.0 10.7 6.8 5.8 11.2 11.8 6.5 6.5 -1.6 9.9 4.4 5.9 7.6 8.0 7.2 10.2 5.5 6.0 6.5 15.0 7.7 3.4 5.7 7.2

6.5 5.8 4.7 3.6 5.9 7.8 8.5 8.3 6.7 4.9 5.2 8.7 6.7 5.5 8.3 9.5 8.0 4.4 11.4 13.1 6.5 5.0 8.6 9.2 4.4 5.8 7.6 7.0 6.2 12.8 5.7 5.1 6.0 13.2 7.6 2.8 5.4 7.1

2017 6.2 6.0 5.0 3.6 6.2 7.3 8.0 8.8 6.9 5.0 4.3 8.3 6.5 5.3 7.4 9.5 8.0 4.3 11.4 12.2 6.6 4.5 7.3 8.6 4.0 5.6 7.0 7.6 6.0 12.5 5.4 4.9 5.4 12.5 7.2 2.8 5.1 6.9

1995 2.6 2.0 2.4 1.6 1.2 2.8 4.3 1.0 3.0 2.5 2.3 3.2 2.8 3.4 2.9 2.8 3.6 1.7 1.9 1.0 2.1 2.8 0.9 3.2 1.7 3.4 1.7 3.3 2.4 4.1 2.1 2.7 1.6 1.2 2.5 1.0 1.8 2.4

2005 2.2 2.8 2.5 1.2 1.3 2.8 5.1 2.3 3.0 2.3 2.4 2.1 2.8 3.0 2.5 3.0 2.9 1.7 2.7 2.6 2.4 3.0 0.4 3.6 1.4 2.7 2.5 2.9 2.5 3.3 2.0 2.7 2.0 4.0 2.3 0.9 1.8 2.5

% of GDP 2010 1.9 2.5 2.2 1.2 1.0 2.7 4.1 2.9 2.7 2.1 2.1 2.6 2.9 2.0 2.4 3.3 2.8 1.5 2.6 3.3 1.8 2.4 -0.2 3.5 1.3 2.5 2.4 2.4 2.0 3.8 1.8 2.6 1.7 3.7 2.5 0.8 1.6 2.3

2015 1.8 2.5 2.1 1.1 1.2 2.6 4.0 2.8 2.9 2.3 1.9 3.2 2.6 1.9 1.9 2.9 3.4 1.4 2.8 3.8 1.9 1.9 1.4 3.4 1.4 2.2 2.5 2.4 2.0 4.7 1.9 2.2 1.7 3.3 2.4 0.7 1.7 2.4

2017 1.7 2.5 2.2 1.1 1.3 2.6 3.7 2.9 3.0 2.3 1.6 3.2 2.5 2.0 1.7 2.9 3.4 1.3 2.8 3.7 2.0 1.7 1.2 3.3 1.3 2.2 2.4 2.6 2.0 4.5 1.8 2.1 1.5 3.1 2.4 0.7 1.6 2.3

Note: OECD-W refers to the weighted average and OECD-S to the simple average. For Canada, Korea and Israel, data for 2014 are used for subsequent years as data for later years are not available in the PINE database and ERTRs cannot be identified in Revenue Statistics with sufficient precision to be included. For the same reason, data for 2016 are used for 2017 in Australia and the United States. Source: OECD Environment Statistics (database) (OECD, 2019[7]). StatLink 2 https://doi.org/10.1787/888934054797

In monetary terms, the greatest amount of tax revenues, in USD adjusted for purchasing power parity, were raised by the United States, at USD 121 229 million in 2016 (2017 data are not available). Italy had the second highest revenues from ERTRs at USD 69 879 million in 2017, and three other countries (Japan, Turkey and the United Kingdom) also had revenues of greater than USD 60 000 million (Table 2.2). REVENUE STATISTICS 2019 © OECD 2019

 49

Figure 2.3. Distribution of ERTRs over time in OECD countries % of GDP 3.5

Interquartile range

OECD-S

Median

3.0 2.5 2.0

1.5 1.0 0.5 0.0

Note: OECD-S refers to the simple average. For Canada, Korea and Israel, data for 2014 are used for subsequent years as data for later years are not available in the PINE database and ERTRs cannot be identified in Revenue Statistics with sufficient precision to be included. For the same reason, data for 2016 are used for 2017 in Australia and the United States. Source: OECD Environment Statistics (database) (OECD, 2019[7]). StatLink 2 https://doi.org/10.1787/888934054854

The greatest share of ERTRs in OECD countries in 2017 comes from taxes on energy, predominantly on road fuels, with this share accounting for 71% of total revenues on both a simple and weighted average basis, and over 50% of total ERTRs in all countries (Figure 2.4). Transport taxes accounted for the second largest share of ERTR in 2017 (both on average, at 26% weighted and 25% unweighted, and in every country except Estonia, France, Lithuania, the Slovak Republic and Slovenia). Pollution and resource taxes play a more minor role: in all but eight OECD countries (Czech Republic, Estonia, France, Iceland, Lithuania, Netherlands, Slovak Republic, Slovenia) they accounted for less than 5% of ERTRs in 2017. The situation in 1995 was relatively similar: energy taxes then played the biggest role in the composition of ERTRs, at 73% on a weighted average basis and 70% on a simple average basis, although they were under 50% of ERTRs in five countries (Figure 4). Transport taxes accounted for a slightly lower proportion, at 26% (weighted) and 24% (unweighted) on average.

REVENUE STATISTICS 2019 © OECD 2019

50 

Figure 2.4. Composition of ERTRs in OECD countries in 2017 % of all ERTR Energy

Pollution & resources

Transport

Energy taxes in 1995

100% 80% 60% 40% 20% 0%

Note: OECD-W refers to the weighted average and OECD-S to the simple average. For Canada, Korea and Israel, data for 2014 are used for subsequent years as data for later years are not available in the PINE database and ERTRs cannot be identified in Revenue Statistics with sufficient precision to be included. For the same reason, data for 2016 are used for 2017 in Australia and the United States. Source: OECD Environment Statistics (database) (OECD, 2019[7]). StatLink 2 https://doi.org/10.1787/888934054873

On both a weighted and a simple average basis, there has been a shift towards taxes on energy following the recent financial crisis and away from transport taxes. While revenues from both dropped as a share of GDP in 2008 and 2009, revenues from energy taxes recovered to pre-crisis levels relatively quickly and have increased slowly since. Revenues from transport taxes have not recovered to the same extent and, on a simple average basis, represent a comparatively lower share of total ERTRs, on average, in 2017 than earlier in the period. OECD countries have become more similar, in having a higher share of revenues from energy rather than transport taxes in 2017 compared to 1995. Finally, taxes on pollution and natural resources represent only a small portion of ERTRs in most countries and on average. This could change in the future if countries start placing a greater emphasis on addressing water pollution, sustainable resource use or conservation of biodiversity. While comparisons of ERTRs in OECD countries provide a useful starting point for analysing the impact of environmental taxation, comparing only the levels of revenues does not provide the full picture of a country’s environmental policy as it does not provide information on the levels of tax rates or the exemptions applied. Other parts of the OECD PINE database, including information on tax rates and exemptions, allows deeper assessment of the environmental impacts of the taxes. In addition, governments may choose to implement environmental policy using a range of other instruments, including fees and charges, expenditures (both direct and subsidies) and regulation, some of which are also detailed in the PINE database (see http://oe.cd/pine for information on the use of alternative instruments in countries).

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 51

Figure 2.5. Trends in composition of ERTRs (OECD average), 1995-2017 % of ERTR Energy

Transport

80%

80%

60%

60%

40%

40%

20%

20%

0%

0%

Pollution & resources

Note: For Canada, Korea and Israel, data for 2014 are used for subsequent years as data for later years are not available in the PINE database and ERTRs cannot be identified in Revenue Statistics with sufficient precision to be included. For the same reason, data for 2016 are used for 2017 in Australia and the United States. Source: OECD Environment Statistics (database) (OECD, 2019[7]). StatLink 2 https://doi.org/10.1787/888934054892

Conclusion Reconciling data on environmentally related tax revenue (ERTRs) in Revenue Statistics with the PINE database achieves a greater coherence of data across sources of similar information. This requires identification of environmentally related tax revenue in Revenue Statistics, which can be complicated due to (i) aggregation of multiple revenue streams and (ii) generic labels used in countries’ submissions. Countries are encouraged to report revenue streams from environmentally related taxes separately as a country specific tax in Revenue Statistics (or using a breakdown that follows the ERTR tax categories) and to use labels that allow such taxes to be more clearly identified (e.g. “tax on NO x emissions” instead for “environmental tax”).

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52 

Table 2.2. Composition of ERTRs in OECD countries, 2017 Energy

AUS AUT BEL CAN CHL CZE DNK EST FIN FRA DEU GRC HUN ISL IRL ISR ITA JPN KOR LVA LTU LUX MEX NLD NZL NOR POL PRT SVK SVN ESP SWE CHE TUR GBR USA OECD-W OECD-S

59.9 59.1 66.0 76.4 72.3 76.5 53.7 87.7 66.7 77.2 81.0 75.3 84.5 55.4 60.6 53.5 78.9 64.0 65.0 81.8 88.4 91.0 84.5 55.6 52.4 57.1 91.1 71.8 80.8 80.4 82.7 77.9 53.2 65.6 74.5 61.7 71.0 71.2

% of ERTRs Transport

37.3 40.0 29.8 20.3 24.2 17.2 41.9 2.1 32.5 10.2 19.0 24.7 11.5 36.5 38.4 44.3 18.9 35.6 33.1 13.8 4.2 7.9 12.0 31.2 47.6 39.0 7.8 27.1 8.9 9.6 12.9 20.2 45.3 34.4 22.7 36.9 26.4 25.0

Pollution and resources 2.8 0.9 4.3 3.3 3.6 6.3 4.4 10.2 0.8 12.6 0.0 0.0 4.0 8.1 1.0 2.2 2.1 0.5 1.9 4.3 7.5 1.1 3.5 13.2 0.0 3.8 1.1 1.1 10.3 9.9 4.4 1.9 1.5 0.0 2.7 1.4 2.6 3.8

USD, adjusted for purchasing power parity Energy Transport Pollution Total and resources 11 330 5 729 7 003 12 801 3 493 6 600 5 269 949 4 393 45 089 47 679 6 308 5 315 174 3 114 4 009 55 166 41 636 30 866 1 409 1 385 821 20 888 15 152 1 150 3 970 21 888 5 409 2 604 2 284 23 570 7 657 3 845 40 275 46 081 74 792

7 055 3 881 3 159 3 398 1 167 1 484 4 106 23 2 144 5 901 11 185 2 072 723 115 1 975 3 322 13 230 23 167 15 749 238 65 72 2 970 8 497 1 045 2 711 1 868 2 042 288 274 3 669 1 987 3 273 21 111 14 059 44 691

537 90 454 548 174 546 436 110 53 7 384 10 0 251 25 53 167 1 483 300 905 75 117 9 865 3 601 0 267 275 84 333 282 1 268 188 107 0 1 678 1 745

-

-

-

18 922 9 701 10 615 16 748 4 834 8 630 9 812 1 082 6 590 58 374 58 874 8 380 6 290 315 5 142 7 498 69 879 65 102 47 520 1 722 1 568 902 24 723 27 250 2 195 6 948 24 030 7 535 3 224 2 839 28 507 9 832 7 225 61 386 61 819 121 229 807 24210 -

Note: OECD-W refers to the weighted average and OECD-S to the simple average. For Canada, Korea and Israel, data for 2014 are used for subsequent years as data for later years are not available in the PINE database and ERTRs cannot be identified in Revenue Statistics with sufficient precision to be included. For the same reason, data for 2016 are used for 2017 in Australia and the United States. OECD Environment Statistics (database) (OECD, 2019[7]). StatLink 2 https://doi.org/10.1787/888934054835

The reconciliation of Revenue Statistics with the PINE database has allowed several conclusions to be drawn:

REVENUE STATISTICS 2019 © OECD 2019

 53 

ERTRs in OECD countries in 2017 range from 2.8% of total tax revenues in the United States to 12.5% in Slovenia and Turkey, accounting for 5.1% of total tax revenues on a weighted average basis and 6.9% on a simple average basis. Similarly, as a share of GDP, ERTRs account for 1.6% of GDP on a weighted average basis and 2.3% on a simple average basis, with their shares in GDP ranging from 0.7% in the United States to 4.5% in Slovenia.



Since 1995, there has been no trend that indicates OECD countries are moving toward sourcing a greater share of tax revenues from environmentally related taxes bases, and OECD countries have not become more similar in the levels of ERTRs observed either as a share of total tax revenues or of GDP.



The largest share of ERTRs in OECD countries in 2017 was derived from energy taxes, both on average and in nearly every OECD country, accounting for nearly three-quarters of ERTRs.



On average, the reliance of OECD countries on energy tax revenues (as a share of all ERTRs) increased after the financial crisis, offset by a decrease in revenues from transport taxes.

As part of its work on developing methodological guidelines for compilation of ERTR accounts in line with the SEEA, the OECD is also developing a joint platform to ensure that the instrument-level information in PINE is consistent with the more aggregated statistics reported in ERTR accounts. Similarly, one of the goals of this Special Feature is to achieve consistency between Revenue Statistics on the one hand, and the OECD PINE database and ERTR accounts on the other hand, by encouraging a higher disaggregation of ERTR data in Revenue Statistics.

References OECD (2019), “Environmental policy: Environmental policy instruments”, OECD Environment Statistics (database), https://dx.doi.org/10.1787/data-00696-en (accessed on 25 November 2019).

[7]

OECD (2019), Environmentally related tax revenue accounts: OECD methodological guidelines in line with the SEEA, OECD.

[2]

OECD (2018), Revenue Statistics 1965-2017: Interpretative Guide, http://www.oecd.org/tax/taxpolicy/oecd-classification-taxes-interpretative-guide.pdf (accessed on 25 November 2019).

[3]

OECD (2017), Environmental Fiscal Reform: Progress, prospects and pitfalls, http://www.oecd.org/tax/tax-policy/tax-and-environment.htm. (accessed on 28 November 2019).

[1]

OECD (2006), The Political Economy of Environmentally Related Taxes, OECD Publishing, Paris, https://dx.doi.org/10.1787/9789264025530-en.

[6]

United Nations (2014), System of Environmental-Economic Accounting 2012 Central Framework, https://unstats.un.org/unsd/envaccounting/seeaRev/SEEA_CF_Final_en.pdf (accessed on 25 November 2019).

[5]

United Nations (2009), System of National Accounts 2008 European Commission International Monetary Fund, https://unstats.un.org/unsd/nationalaccount/docs/SNA2008.pdf (accessed on 25 November 2019).

[4]

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54 

Annex 2.A. List of environmentally related tax bases Annex Table 2.A.1. List of environmentally related tax bases Tax base category Energy including fuel for transport

Details

Energy products for transport purposes

Energy products for stationary purposes

Energy related GHG emissions Transport excluding fuel for transport

Pollution

Non-energy related GHG emissions Pollutant emissions to air

Ozone depleting substances Effluents to water

Non-point sources of water pollution Waste management

Resources

Noise Radiation Resource extraction, abstraction, harvesting

Environmentally related tax bases (consumption, production and trade as well as measured and estimated values; if appropriate) Unleaded petrol, leaded petrol, diesel, other energy products for transport purposes (e.g., LPG, natural gas, kerosene or fuel oil) Light fuel oil, heavy fuel oil, natural gas, coal, coke, biofuels, electricity, district heat, other energy products for stationary use Energy related carbon content, energy related emissions of CO2 and other GHGs (including proceeds from permit schemes) Motor vehicles: production, trade or sale (one off taxes), registration or use (recurrent, e.g., annual taxes), vehicle insurance (excludes general insurance taxes), road: use (e.g., motorway taxes), congestion (e.g., congestion charges and city tolls), other means of transport: railways, water (e.g., taxes on ships), air (e.g., taxes on flights and flight tickets) Non-energy related carbon content (e.g., peat), emissions of CO2 and other GHGs not related to energy (e.g., cattle-breeding, rice cultivation, synthetic fertilizer application, meat diets, cement; including proceeds from permit schemes) NOx emissions, SOx emissions, other air pollutants (excluding GHGs) Ozone depleting substances (e.g., CFCs, halons, HCFCs) Effluents of oxidisable matter (BOD, COD), other effluents to water, effluent collection and treatment (fixed annual taxes) Pesticides (based on e.g. chemical content, price or volume), artificial fertilisers (based on e.g. phosphorus or nitrogen content or price), manure (based on nitrogen released) Waste collection, treatment or disposal, individual products (e.g., batteries, tyres, lubricants), packaging (e.g., beverage containers, plastic bags) Noise (e.g., aircraft take-off and landings) Radiation, radioactive substances Fresh-water abstraction, harvesting of biological resources (e.g., timber, meat, hunted and fished species, wild plants and animals), extraction of raw materials (excluding oil and natural gas; including exploration activity), landscape changes (e.g., cutting of trees)

Source: (OECD, 2019[2])

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Annex 2.B. Correspondence table (example) Annex Table 2.B.1. Correspondence among OECD PINE, OECD Revenue Statistics and Eurostat NTL for the Czech Republic Instrument

PINE

PINE

Revenue Statistics

Revenue Statistics

Eurostat

Eurostat

id

Name

id

name

id

name

Tax

344

Electricity tax

5121_L8

On electricity

D2122C-C06

Energy tax on electricity

Tax

344

Electricity tax

5121_L8

On electricity

D214A-C07

Energy tax on electricity

Tax

2107

Fuel excise duty

5121_L1

On mineral oils

D2122C-C01

Tax

2107

Fuel excise duty

5121_L1

On mineral oils

D214A-C01

Tax

1407

Natural gas tax

5121_L9

On natural gas

D2122C-C07

Excise duty on hydrocarbon fuels and lubricants Excise duty on hydrocarbon fuels and lubricants Energy tax on natural gas

Tax

1407

Natural gas tax

5121_L9

On natural gas

D214A-C08

Energy tax on natural gas

Tax

2279

Radioactive waste fee

5213_L8

Radioactive waste fee

D29F-C03

Radioactive waste fee

Tax

1399

Solid fuels tax

5121_L10

On solid fuels

D2122C-C08

Energy tax on solid fuels

Tax

1399

Solid fuels tax

5121_L10

On solid fuels

D214A-C09

Energy tax on solid fuels

Tax

1408

Fee for extracted minerals

Tax

2178

Duty on ozone depleting chemicals

5121_L6

Duty on CFC

Tax

3166

Air pollution fee

5213_L5

Air pollution fee

D29F-C02

Air pollution fee

Tax

396

Fee for the withdrawal of forest land

5213_L11

Levy on temp. withdrawal of land from forestry

Tax

396

Fee for the withdrawal of forest land

5220_L2

Levy on withdrawal of land from forestry

Tax

936

Levy on withdrawal of land from agriculture

5213_L7

Levy on temp. withdrawal of land from agriculture

REVENUE STATISTICS 2019 © OECD 2019

56  Tax

936

Levy on withdrawal of land from agriculture

5220_L1

Levy on withdrawal of land from agriculture

Tax

3434

Resort and recreation fees on visitors

5213_L1

Resort and recreation fees on visitors

Tax

2173

Tax

351

Car registration fee for the purposes of support of collection, processing, utilisation and abolition of car wrecks Electronic road-toll fee

Tax

2276

Tax

2276

Tax Tax

D214D-C02

Fee for support of collection, processing, reuse and disposal of chosen automobile wrecks.

5213_L3

Motor vehicle entry fees

D29A-C04

Motor vehicle entry fees

5213_L3

Motor vehicle entry fees

D59F-C02

Motor vehicle entry fees

632

Fee for entrance to selected cities and places Fee for entrance to selected cities and places Highway fee

5210_L1

Highway fee

3897

Licence for lorry transport

5220_L6

Licence for lorry transport

Tax

677

Road tax

5212_L1

Road tax (commercial)

D29B-C01

Road tax

Tax

1418

Packaging registration and evidence fees

5213_L10

Fees on registration and recording of packaging

Tax

1418

Waste deposit fee

5213_L6

Waste deposit fee

Tax

710

5213_L4

Water pollution fee

D29F-C01

Water pollution fee

Tax

2175

D29F-C04

Underground water pollution fee

Tradable permit

4348

Fee for the discharge of waste water into surface water Fee for permitted discharge of waste water into underground water EU Emissions Trading System (EU ETS)

D29F-C06

Tax on Emission Allowances

Note: Correspondence table constructed with information extracted on 19 April 2019. The correspondence tables for other countries available upon request. Source: ENV/EPOC/WPEI(2018)7

.

REVENUE STATISTICS 2019 © OECD 2019

 57

Notes 1

Split incentives (e.g. owner-tenant), steep marginal damage costs (e.g. exposure to hazardous substances), etc., are some of the well-known exceptions when the literature tends to argue in favour of regulatory instruments (e.g. maximum emission limits, minimum efficiency standards and other technology prescriptions) or some combination of the two (i.e. taxes and regulations). 2

There is on-going work that may lead to the revision of the OECD definition of taxes to include also payments to supra-national institutions. 3

For a more detailed discussion see OECD (2017).

4

For instance, in the SNA, taxes are classified regarding taxes on production and imports, income and wealth, and capital. In the OECD Revenue Statistics, taxes are classified according to income, profits, capital gains, earnings, payroll, number of employees, property, goods and services, and others. Nevertheless, the large majority of ERTR is likely to be part of taxes on production and imports in the SNA and on goods and services in the OECD Revenue Statistics. 5

Aggregated statistics are also published for Liechtenstein and Switzerland.

6

Called environmental taxes by Eurostat.

7

This confusion arose because of the similarity of gas and gasoline (or petrol) in English and is being corrected in the National Tax Lists. 8

The weighted average is calculated using the shares of revenues in USD, adjusted for PPP, for each country. See footnote below for an explanation of why these figures will differ slightly from those reported in PINE. 9

The OECD Revenue Statistics database and the PINE database treat revenues from Mexico’s fuel price controlling formula differently, which was in place from 2006 to 2014. Revenue Statistics includes only the positive elements of this formula as revenues, whereas the PINE database includes also the implicit subsidy. Data in this Special Feature for Mexico are based on the information provided by delegates for the PINE database and may therefore differ from those reported elsewhere in Revenue Statistics. 10

This figure represents the total, rather than the weighted average.

REVENUE STATISTICS 2019 © OECD 2019

58 

3 Tax Levels and Tax Structures, 1965-2018

Chapter 3 provides an overview of tax levels and tax structures in OECD countries from 1965-2018.

REVENUE STATISTICS 2019 © OECD 2019

 59 In all of the following tables the symbol (…) indicates not available/or not applicable. The main series in this chapter cover the years 1965 to 2017. A selection of years are shown in this chapter because of lack of space. The complete series is available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report. The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries. In this chapter, the OECD average for 2016 in all tables has been calculated excluding the one-off revenues from stability contributions in Iceland.

Box 3.1. Treatment of capital transfers Footnotes to Tables 3.1 to 3.18 refer to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues. This applies to the following countries: 

Denmark from 1971.



France from 1992.



Lithuania from 1999.



Spain from 1995.



Switzerland from 1990.

REVENUE STATISTICS 2019 © OECD 2019

60 

Table 3.1. Total tax revenue as % of GDP 1965

1990

2000

2007

2010

2012

2014

2016

2017

2018p

Australia

20.6

28.1

30.5

29.5

25.3

26.9

27.3

27.6

28.5

..

Austria

33.5

39.3

42.3

40.5

41.0

41.8

42.7

41.9

41.8

42.2

Belgium

30.6

41.2

43.5

42.7

42.6

44.2

45.1

43.9

44.5

44.8

Canada

25.0

35.1

34.7

32.5

31.0

31.2

31.3

33.2

32.8

33.0

Chile

..

16.9

18.8

22.7

19.6

21.3

19.6

20.1

20.1

21.1

Czech Republic

..

..

32.4

34.2

32.5

33.7

33.1

34.2

34.9

35.3

29.1

44.4

46.9

46.4

44.8

45.5

48.5

45.7

45.7

44.9

Estonia

..

..

31.1

31.3

33.3

31.7

32.1

33.5

32.8

33.2

Finland

30.0

42.9

45.8

41.5

40.8

42.7

43.8

44.0

43.3

42.7

France1

33.7

41.2

43.4

42.5

42.1

44.4

45.4

45.4

46.1

46.1

Germany2

31.7

34.8

36.2

34.9

35.0

36.4

36.7

37.4

37.6

38.2

Greece

17.1

25.2

33.4

31.8

32.0

35.8

36.0

38.7

38.9

38.7

..

..

38.5

39.4

37.3

38.4

38.0

39.1

38.2

36.6

Iceland

25.7

30.4

36.0

38.6

32.3

34.0

37.3

50.8

37.5

36.7

Ireland

24.5

32.4

30.8

30.4

27.0

27.6

28.5

23.4

22.5

22.3

..

..

34.9

34.2

30.7

30.0

31.0

31.1

32.5

31.1

Italy

24.7

36.4

40.6

41.7

41.9

43.9

43.5

42.3

42.1

42.1

Japan

17.6

28.2

25.8

27.5

26.5

28.2

30.3

30.7

31.4

..

Korea

..

18.8

21.5

24.8

23.4

24.8

24.6

26.2

26.9

28.4

Latvia

..

..

29.1

28.3

28.8

29.2

29.8

31.2

31.1

30.7

Lithuania1

..

..

30.8

30.0

28.3

27.0

27.5

29.7

29.5

30.3

26.4

33.5

36.9

36.1

37.4

38.4

37.6

37.9

38.7

40.1

..

12.1

11.5

12.0

12.8

12.6

13.7

16.6

16.1

16.1

Netherlands

30.5

39.7

36.9

35.7

35.7

35.6

37.0

38.4

38.7

38.8

New Zealand

24.5

36.2

32.5

33.9

30.3

31.6

31.3

31.7

32.1

32.7

Norway

29.4

40.2

41.9

42.1

41.9

41.5

38.8

38.7

38.8

39.0

Poland

..

..

32.9

34.6

31.4

32.1

31.9

33.5

34.1

35.0

15.7

26.5

31.1

31.8

30.4

31.8

34.3

34.1

34.4

35.4

Slovak Republic

..

..

33.6

29.2

28.1

28.3

31.1

32.3

33.1

33.1

Slovenia

..

..

36.6

37.1

36.9

36.8

36.2

36.5

36.3

36.4

Spain1

14.3

31.6

33.2

36.4

31.2

32.1

33.6

33.3

33.7

34.4

Sweden

31.3

49.4

48.9

44.9

43.2

42.5

42.5

44.2

44.4

43.9

Switzerland1

16.5

23.7

27.6

26.2

26.6

26.9

26.9

27.7

28.4

27.9

Turkey

10.6

14.5

23.6

23.1

24.8

24.9

24.6

25.3

24.9

24.4

United Kingdom

30.1

32.9

32.9

33.0

32.4

32.4

31.8

32.7

33.3

33.5

United States

23.6

26.0

28.3

26.8

23.5

24.0

25.9

25.9

26.8

24.3

24.9

31.9

33.8

33.6

32.3

33.1

33.6

34.4

34.2

34.3

Denmark1

Hungary

Israel

Luxembourg Mexico

Portugal

Unweighted average OECD Average3

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany. 3. 2018: calculated by applying the unweighted average percentage change for 2018 in the 34 countries providing data for that year to the overall average tax to GDP ratio in 2017. The 2016 OECD average tax-to-GDP ratio includes the one-off revenues from stability contributions in Iceland.

StatLink 2 https://doi.org/10.1787/888934054949

REVENUE STATISTICS 2019 © OECD 2019

 61

Table 3.2. Total tax revenue in billions of US dollars at market exchange rates 1965 Australia Austria

1990

2000

2007

2010

2012

2014

2016

2017

2018p

5.6

90.9

124.4

290.8

328.3

428.0

399.3

362.0

404.0

..

..

68.6

83.2

157.6

160.5

171.1

188.7

165.1

174.3

192.2

Belgium

..

89.4

103.6

201.6

206.1

220.0

239.2

206.0

220.1

238.4

Canada

14.2

209.2

262.8

477.2

501.4

570.1

564.6

507.6

541.3

564.8

Chile

..

5.8

14.6

39.4

42.8

57.0

51.1

50.4

55.9

62.8

Czech Republic

..

..

20.0

64.8

67.4

70.0

68.8

66.8

75.3

86.5

3.0

61.4

76.9

148.3

144.2

149.0

171.1

142.6

150.8

158.0

Denmark1 Estonia

..

..

1.8

7.0

6.5

7.3

8.5

8.0

8.7

10.1

Finland

..

49.6

57.5

106.0

101.1

109.6

119.4

105.2

109.3

116.9

France1

..

550.7

591.8

1 130.7

1 113.7

1 191.0

1 296.4

1 121.0

1 193.1

1 280.1

Germany2

..

577.4

706.9

1 200.5

1 196.3

1 290.2

1 429.9

1 307.4

1 388.0

1 526.0

Greece

..

14.6

43.5

101.3

95.9

88.0

85.3

75.5

79.1

84.4

Hungary

..

..

18.2

55.1

48.8

49.1

53.2

49.3

53.3

56.9

Iceland

0.1

2.0

3.2

8.3

4.4

5.0

6.6

10.5

9.2

9.5

Ireland

0.7

15.6

30.7

82.0

60.0

62.1

73.6

70.2

75.4

85.3

Israel

..

..

46.2

61.2

72.0

77.4

96.1

99.4

114.9

114.8

Italy

..

336.6

463.6

918.8

889.9

910.7

935.5

790.6

820.4

871.9

Japan

17.1

903.6

1 263.4

1 242.0

1 509.6

1 749.1

1 482.2

1 516.2

1 531.0

..

Korea

..

52.6

120.5

278.2

256.2

303.2

347.0

371.1

411.7

460.4

Latvia

..

..

1.8

8.8

6.8

8.2

9.3

8.6

9.5

10.7

Lithuania1

..

..

3.8

11.9

10.5

11.6

13.3

12.8

14.0

16.1

Luxembourg

..

4.7

7.9

18.4

19.9

21.8

24.8

22.4

24.1

27.8

Mexico

..

35.9

81.2

126.5

135.9

152.2

179.9

179.5

186.9

..

Netherlands

..

132.6

153.7

302.5

301.9

298.7

330.1

300.8

322.0

354.0

New Zealand

1.4

16.4

18.0

47.1

44.9

56.1

63.5

60.3

65.8

67.8

Norway

2.4

48.2

71.8

168.9

179.9

211.7

193.7

143.8

155.0

169.6

Poland

..

..

56.6

148.7

150.6

160.7

173.8

158.3

179.7

205.2

Portugal

..

18.8

36.8

76.4

72.5

68.8

78.7

70.4

75.6

84.2

Slovak Republic

..

..

9.8

25.2

25.1

26.5

31.4

29.0

31.7

35.2

Slovenia

..

..

6.4

17.8

17.7

17.1

18.1

16.3

17.6

19.7

Spain1

..

131.6

197.9

538.0

446.8

429.4

462.6

411.9

442.8

490.5

Sweden

7.8

127.7

127.3

219.4

211.2

231.7

244.4

226.6

237.8

242.1

Switzerland1

2.6

61.3

75.1

125.8

155.3

179.8

190.9

185.7

193.1

197.1

Turkey

1.3

30.2

64.5

156.2

192.0

218.6

229.6

218.4

212.0

186.2

30.6

359.4

542.9

1 016.8

794.1

870.1

966.3

869.9

878.0

947.4

167.0

1 552.4

2 900.5

3 868.6

3 517.1

3 887.2

4 544.4

4 841.9

5 227.3

5 007.2

19.5

205.4

233.0

373.5

363.5

398.8

427.0

410.6

435.8

..

United Kingdom United States Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934054968

REVENUE STATISTICS 2019 © OECD 2019

62 

Table 3.3. Tax revenue of main headings as % of GDP, 2017 1000 Income & profits

2000 Social security

3000 Payroll

4000 Property

5000 Goods and services

6000 Others

EU Custom Duties

Australia

16.8

0.0

1.4

3.0

7.4

0.0

..

Austria

11.8

14.6

2.8

0.5

11.8

0.2

0.1

Belgium

16.2

13.6

0.0

3.5

10.8

0.0

0.4

Canada

15.8

4.6

0.7

3.9

7.7

0.0

..

Chile

6.9

1.5

0.0

1.1

11.0

-0.4

..

Czech Republic

7.7

15.0

0.0

0.5

11.5

0.0

0.2

Denmark1

28.9

0.0

0.3

1.8

14.5

0.0

0.1

Estonia

7.2

11.2

0.0

0.2

14.0

0.0

0.2

Finland

15.4

12.1

0.0

1.5

14.2

0.0

0.1

France1

10.9

16.8

1.5

4.4

11.3

1.2

0.1

Germany2

12.2

14.2

0.0

1.0

9.9

0.1

0.2

Greece

8.9

11.5

0.0

3.1

15.3

0.0

0.1

Hungary

7.5

12.3

0.7

1.1

16.4

0.1

0.1

Iceland

18.4

3.4

0.3

2.1

12.6

0.6

..

Ireland

9.8

3.9

0.1

1.3

7.3

0.0

0.1

Israel

11.6

5.3

1.2

3.2

11.3

0.0

..

Italy

13.4

12.8

0.0

2.6

12.0

1.3

0.1

Japan

9.6

12.5

0.0

2.6

6.6

0.1

..

Korea

8.6

6.9

0.1

3.1

7.5

0.7

..

Latvia

8.2

8.4

0.0

1.0

13.4

0.0

0.2

Lithuania1

5.4

12.3

0.0

0.3

11.4

0.0

0.2

14.4

11.1

0.0

3.7

9.4

0.1

0.0

7.2

2.1

0.4

0.3

5.9

0.2

..

Netherlands

11.6

13.8

0.0

1.6

11.3

0.1

0.3

New Zealand

17.8

0.0

0.0

1.9

12.3

0.0

..

Norway

15.1

10.3

0.1

1.3

12.0

0.0

..

Poland

6.9

12.8

0.2

1.4

12.6

0.1

0.2

Portugal

9.7

9.2

0.0

1.4

13.8

0.3

0.1

Slovak Republic

7.0

14.5

0.0

0.4

11.0

0.0

0.2

Slovenia

6.9

14.5

0.1

0.6

14.0

0.0

0.1

Spain1

9.6

11.5

0.0

2.5

9.9

0.0

0.2

Sweden

16.1

9.7

5.1

1.0

12.3

0.0

0.1

Switzerland1

13.5

6.7

0.0

2.2

6.0

0.1

..

5.3

7.3

0.0

1.1

10.8

0.3

..

United Kingdom

11.9

6.4

0.1

4.2

10.6

0.0

0.2

United States

12.1

6.2

0.0

4.3

4.2

0.0

..

11.6

9.1

0.4

1.9

10.9

0.1

0.2

Luxembourg Mexico

Turkey

Unweighted average OECD Average

.. Not available 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934054987

REVENUE STATISTICS 2019 © OECD 2019

 63

Table 3.4. Tax revenue of main headings as % of total tax revenue, 2017 1000 Income & profits

2000 Social security

3000 Payroll

4000 Property

5000 Goods and services

6000 Others

EU Custom Duties

Australia

58.8

0.0

4.8

10.3

26.0

0.0

..

Austria

28.3

34.9

6.6

1.3

28.1

0.5

0.3

Belgium

36.5

30.5

0.0

7.9

24.2

0.0

0.8

Canada

48.2

14.1

2.0

12.0

23.5

0.1

..

Chile

34.5

7.3

0.0

5.4

54.8

-2.0

..

Czech Republic

22.2

43.0

0.0

1.4

32.9

0.1

0.5

Denmark1

63.3

0.1

0.5

3.9

31.8

0.0

0.3

Estonia

22.1

34.1

0.0

0.7

42.6

0.0

0.5

Finland

35.5

27.8

0.0

3.6

32.9

0.1

0.2

France1

23.6

36.4

3.4

9.5

24.5

2.5

0.2

Germany2

32.5

37.9

0.0

2.7

26.3

0.2

0.4

Greece

22.8

29.6

0.0

7.9

39.3

0.0

0.4

Hungary

19.6

32.1

1.9

2.8

42.9

0.3

0.3

Iceland

49.2

9.1

0.8

5.5

33.7

1.7

..

Ireland

43.5

17.1

0.6

5.7

32.4

0.0

0.5

Israel

35.5

16.2

3.7

10.0

34.6

0.0

..

Italy

31.7

30.3

0.0

6.2

28.4

3.1

0.3

Japan

30.7

39.9

0.0

8.2

21.0

0.2

..

Korea

32.1

25.7

0.3

11.7

27.7

2.5

..

Latvia

26.2

26.9

0.0

3.3

43.0

0.0

0.5

Lithuania1

18.1

41.5

0.0

1.0

38.5

0.0

0.8

Luxembourg

37.2

28.6

0.0

9.6

24.3

0.3

0.1

Mexico

44.6

13.3

2.4

1.9

36.4

1.5

..

Netherlands

30.0

35.7

0.0

4.0

29.1

0.3

0.8

New Zealand

55.6

0.0

0.0

6.0

38.4

0.0

..

Norway

39.0

26.6

0.1

3.3

30.9

0.0

..

Poland

20.2

37.5

0.7

4.0

36.9

0.1

0.5

Portugal

28.2

26.8

0.0

3.9

40.0

0.8

0.3

Slovak Republic

21.2

43.9

0.0

1.3

33.1

0.0

0.5

Slovenia

19.1

40.0

0.1

1.8

38.6

0.0

0.3

Spain1

28.6

34.0

0.0

7.5

29.3

0.0

0.5

Sweden

36.3

21.8

11.5

2.2

27.8

0.1

0.3

Switzerland1

47.3

23.6

0.0

7.6

21.1

0.5

..

Turkey

21.4

29.3

0.0

4.5

43.5

1.3

..

United Kingdom

35.7

19.2

0.3

12.5

31.9

0.0

0.5

United States

45.2

23.0

0.0

16.0

15.7

0.0

..

34.0

26.0

1.1

5.8

32.4

0.4

0.4

Unweighted average OECD Average

.. Not available 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055006

REVENUE STATISTICS 2019 © OECD 2019

64 

Table 3.5. Tax revenue of main headings as % of GDP, 2018p 1000 Income & profits Australia

2000 Social security

3000 Payroll

4000 Property

5000 Goods and services

6000 Others

EU Custom Duties

..

..

..

..

..

..

..

Austria

12.4

14.7

2.7

0.5

11.6

0.2

0.1

Belgium

16.5

13.5

0.0

3.5

10.9

0.0

0.4

Canada

16.1

4.6

0.7

3.9

7.7

0.0

..

Chile

7.5

1.5

0.0

1.1

11.2

-0.2

..

Czech Republic

7.8

15.6

0.0

0.5

11.3

0.0

0.2

Denmark1

27.9

0.0

0.3

1.8

14.7

0.0

0.1

Estonia

7.5

11.6

0.0

0.2

13.7

0.0

0.2

Finland

14.9

11.9

0.0

1.4

14.4

0.0

0.1

France1

11.6

16.1

1.5

4.1

11.5

1.2

0.1

Germany2

12.5

14.4

0.0

1.0

10.0

0.1

0.1

Greece

8.9

11.6

0.0

3.1

15.1

0.0

0.0

Hungary

6.3

12.1

0.8

1.0

16.1

0.1

0.2

Iceland

18.3

3.5

0.3

2.0

12.0

0.6

..

Ireland

10.2

3.8

0.2

1.3

6.7

0.0

0.1

Israel

10.2

5.2

1.2

3.2

11.3

0.0

..

Italy

13.0

13.1

0.0

2.6

11.9

1.3

0.1

Japan

10.1

..

0.0

2.6

6.2

0.1

..

Korea

9.7

7.2

0.1

3.3

7.5

0.6

..

Latvia

6.9

9.0

0.0

0.9

13.7

0.0

0.2

Lithuania1

5.6

12.7

0.0

0.3

11.4

0.0

0.3

15.4

11.0

0.0

3.9

9.6

0.1

0.0

7.1

2.2

..

..

..

..

..

Netherlands

11.5

14.0

0.0

1.6

11.3

0.1

0.3

New Zealand

18.2

0.0

0.0

2.0

12.6

0.0

..

Norway

15.8

10.1

0.1

1.3

11.7

0.0

..

Poland

7.4

13.1

0.2

1.3

12.3

0.6

..

Portugal

10.0

9.5

0.0

1.4

14.0

0.3

0.1

Slovak Republic

7.0

14.6

0.0

0.4

10.9

0.0

0.1

Slovenia

7.2

14.5

0.0

0.6

13.8

0.0

0.1

Spain1

10.1

11.6

0.0

2.5

10.0

0.0

0.2

Sweden

15.7

9.7

5.1

1.0

12.3

0.0

0.1

Switzerland1

13.3

6.6

0.0

2.1

5.8

0.1

..

5.9

7.3

0.0

1.1

9.9

0.3

..

United Kingdom

12.0

6.4

0.1

4.1

10.7

0.0

0.2

United States

11.0

6.1

0.0

3.0

4.3

0.0

..

11.5

9.4

0.5

1.9

11.1

0.2

0.1

Luxembourg Mexico

Turkey

Unweighted average OECD Average

.. Not available 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055025

REVENUE STATISTICS 2019 © OECD 2019

 65

Table 3.6. Tax revenue of main headings as % of total tax revenue, 2018p 1000 Income & profits Australia

2000 Social security

3000 Payroll

4000 Property

5000 Goods and services

6000 Others

EU Custom Duties

..

..

..

..

..

..

..

Austria

29.3

34.8

6.4

1.3

27.5

0.5

0.3

Belgium

36.8

30.1

0.0

7.8

24.4

0.0

0.9

Canada

48.8

14.0

2.0

11.7

23.4

0.1

..

Chile

35.8

6.9

0.0

5.1

53.3

-1.1

..

Czech Republic

22.0

44.1

0.0

1.3

32.1

0.0

0.4

Denmark1

62.2

0.1

0.6

4.1

32.7

0.0

0.3

Estonia

22.6

34.9

0.0

0.7

41.3

0.0

0.5

Finland

34.8

27.9

0.0

3.4

33.6

0.0

0.2

France1

25.1

34.9

3.3

8.9

25.0

2.6

0.2

Germany2

32.8

37.7

0.0

2.7

26.2

0.2

0.4

Greece

23.0

30.1

0.0

7.9

39.0

0.0

0.0

Hungary

17.3

33.2

2.1

2.7

44.0

0.2

0.4

Iceland

49.9

9.5

0.8

5.5

32.6

1.7

..

Ireland

45.7

17.0

0.8

5.9

30.0

0.0

0.5

Israel

32.7

16.7

3.8

10.3

36.5

0.0

..

Italy

31.0

31.1

0.0

6.1

28.3

3.2

0.3 ..

Japan

..

..

..

..

..

..

Korea

34.1

25.4

0.3

11.6

26.3

2.3

..

Latvia

22.6

29.3

0.0

3.0

44.5

0.0

0.6

Lithuania1

18.5

42.1

0.0

1.0

37.5

0.0

0.9

Luxembourg

38.6

27.4

0.0

9.8

24.1

0.2

0.1

..

..

..

..

..

..

..

Netherlands

29.6

36.0

0.0

4.0

29.3

0.3

0.8

New Zealand

55.6

0.0

0.0

6.0

38.5

0.0

..

Norway

40.6

25.9

0.1

3.3

30.1

0.0

..

Poland

21.2

37.5

0.6

3.8

35.1

1.8

..

Portugal

28.2

26.8

0.0

4.1

39.6

1.0

0.3

Slovak Republic

21.2

44.1

0.0

1.2

33.1

0.0

0.4

Slovenia

19.9

40.0

0.1

1.7

38.0

0.0

0.3

Spain1

29.3

33.8

0.0

7.3

29.1

0.0

0.5

Sweden

35.8

22.0

11.6

2.2

28.0

0.1

0.3

Switzerland1

47.5

23.6

0.0

7.6

20.8

0.5

..

Turkey

24.2

30.0

0.0

4.3

40.5

1.1

..

United Kingdom

35.8

19.1

0.4

12.3

32.0

0.0

0.5

United States

45.1

25.1

0.0

12.2

17.6

0.0

..

33.3

27.0

1.2

5.5

32.5

0.4

0.4

Mexico

Unweighted average OECD Average

.. Not available 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055044

REVENUE STATISTICS 2019 © OECD 2019

66 

Table 3.7. Taxes on income and profits (1000) as % of GDP and as % of total tax revenue % of GDP 1990

2000

2010

% of total tax revenue 2016

2017

1990

2000

2010

2016

2017

Australia

16.1

17.6

14.3

15.8

16.8

57.1

57.9

56.5

57.2

58.8

Austria

10.0

12.0

11.5

11.7

11.8

25.5

28.3

28.1

28.0

28.3

Belgium

15.2

16.8

14.6

15.6

16.2

36.9

38.6

34.2

35.6

36.5

Canada

17.0

17.4

14.5

15.9

15.8

48.6

50.1

46.6

48.0

48.2

3.9

4.4

7.5

6.8

6.9

23.2

23.3

38.1

33.5

34.5

..

7.4

6.6

7.6

7.7

..

22.8

20.2

22.2

22.2

27.1

28.8

27.5

28.7

28.9

61.2

61.4

61.5

62.8

63.3

Estonia

..

7.7

6.6

7.5

7.2

..

24.8

19.8

22.4

22.1

Finland

16.8

19.7

14.5

15.2

15.4

39.2

43.1

35.5

34.6

35.5

France1

6.6

10.8

9.5

10.6

10.9

16.1

24.8

22.6

23.3

23.6

11.3

10.9

10.0

11.9

12.2

32.4

30.1

28.5

31.8

32.5

5.0

9.0

7.1

9.1

8.9

19.9

26.8

22.0

23.4

22.8

..

9.3

7.7

7.6

7.5

..

24.3

20.7

19.3

19.6

Iceland

9.0

14.3

14.3

17.2

18.4

29.7

39.9

44.4

33.9

49.2

Ireland

12.3

13.4

10.5

10.1

9.8

38.0

43.6

38.7

43.1

43.5

..

13.8

9.0

9.8

11.6

..

39.6

29.1

31.6

35.5

Italy

13.3

13.5

13.7

13.5

13.4

36.5

33.2

32.7

31.9

31.7

Japan

14.2

9.0

8.0

9.4

9.6

50.2

34.8

30.2

30.6

30.7

Korea

6.2

6.2

6.6

8.2

8.6

32.8

28.8

28.0

31.2

32.1

Latvia

..

7.0

7.2

8.0

8.2

..

24.1

25.0

25.7

26.2

Lithuania1

..

8.2

4.6

5.6

5.4

..

26.7

16.1

18.8

18.1

13.5

13.5

13.6

14.0

14.4

40.2

36.5

36.4

36.8

37.2

4.1

4.1

5.1

7.1

7.2

34.0

36.0

39.8

42.7

44.6

Netherlands

12.8

9.6

9.9

10.4

11.6

32.3

25.9

27.9

27.2

30.0

New Zealand

21.6

19.5

16.3

17.6

17.8

59.6

60.0

53.8

55.6

55.6

Norway

14.2

18.8

19.7

14.7

15.1

35.2

45.0

47.1

37.9

39.0

Poland

..

6.7

6.3

6.7

6.9

..

20.4

20.0

19.9

20.2

6.8

9.1

8.1

9.8

9.7

25.7

29.3

26.8

28.7

28.2

Slovak Republic

..

6.9

5.3

7.0

7.0

..

20.5

19.0

21.6

21.2

Slovenia

..

6.8

7.4

6.9

6.9

..

18.5

20.1

18.8

19.1

Chile Czech Republic Denmark1

Germany2 Greece Hungary

Israel

Luxembourg Mexico

Portugal

Spain1

9.7

9.4

8.8

9.4

9.6

30.6

28.3

28.1

28.2

28.6

Sweden

20.6

19.9

15.3

15.9

16.1

41.6

40.8

35.5

36.0

36.3

Switzerland1

11.2

12.2

12.1

12.9

13.5

47.1

44.2

45.7

46.6

47.3

4.9

7.0

5.3

5.4

5.3

33.5

29.5

21.3

21.1

21.4

United Kingdom

12.9

13.1

12.2

11.7

11.9

39.3

39.6

37.7

35.7

35.7

United States

11.8

14.2

9.9

12.4

12.1

45.2

50.1

42.3

48.0

45.2

12.1

11.9

10.6

11.3

11.6

37.5

34.8

32.8

33.2

34.0

Turkey

Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055063

REVENUE STATISTICS 2019 © OECD 2019

 67

Table 3.8. Taxes on personal income (1100) as % of GDP and as % of total tax revenue % of GDP 1990 Australia

2000

2010

% of total tax revenue 2016

2017

1990

2000

2010

2016

2017

12.1

11.5

9.8

11.3

11.5

43.0

37.7

38.6

40.8

40.3

Austria

8.2

9.3

9.2

9.1

9.1

21.0

22.0

22.4

21.6

21.7

Belgium

13.2

13.7

12.0

12.1

12.1

32.0

31.4

28.2

27.7

27.2

Canada

14.3

12.8

10.9

11.9

11.7

40.8

36.8

35.0

35.8

35.7

0.9

1.4

1.3

1.8

1.9

5.6

7.6

6.8

8.8

9.7

..

4.2

3.3

3.8

4.0

..

12.9

10.2

11.2

11.5

Chile Czech Republic Denmark1

24.0

24.7

23.2

24.3

24.2

54.0

52.7

51.9

53.1

52.9

Estonia

..

6.8

5.3

5.8

5.7

..

22.0

15.9

17.3

17.4

Finland

14.9

14.0

12.1

13.0

12.6

34.7

30.6

29.5

29.6

29.2

France1

4.4

7.8

7.2

8.6

8.6

10.7

18.0

17.0

18.9

18.6

Germany2

9.6

9.2

8.5

9.9

10.2

27.6

25.3

24.3

26.5

27.1

Greece

3.6

4.3

4.0

5.9

6.2

14.1

13.0

12.5

15.2

16.0

..

7.2

6.5

5.2

5.4

..

18.6

17.4

13.3

14.2

Iceland

8.2

12.5

11.8

13.5

14.3

26.9

34.8

36.5

26.7

38.0

Ireland

10.7

9.8

8.1

7.4

7.0

33.1

31.9

30.0

31.5

31.2

..

10.2

5.5

6.2

6.7

..

29.1

18.0

19.8

20.7

Italy

9.6

10.1

11.3

10.9

10.8

26.3

24.8

26.9

25.7

25.7

Japan

7.8

5.4

4.9

5.7

5.9

27.8

21.1

18.6

18.6

18.8

Korea

3.8

3.1

3.3

4.6

4.8

20.0

14.6

14.2

17.6

17.9

Latvia

..

5.5

6.2

6.3

6.6

..

18.8

21.6

20.3

21.1

Lithuania1

..

7.6

3.6

4.0

3.9

..

24.6

12.6

13.4

13.1

8.1

6.8

7.9

9.4

9.1

24.1

18.5

21.0

24.6

23.6

..

..

2.3

3.4

3.4

..

..

18.3

20.4

21.4

Netherlands

9.8

5.6

7.7

7.1

8.3

24.7

15.1

21.5

18.5

21.6

New Zealand

17.4

14.0

11.4

11.7

12.1

48.0

43.1

37.7

36.8

37.8

Norway

10.5

10.1

9.9

10.7

10.3

26.2

24.1

23.6

27.6

26.5

Poland

..

4.3

4.4

4.8

5.0

..

13.2

13.9

14.4

14.6

4.2

5.4

5.4

6.8

6.5

15.9

17.4

17.6

19.8

18.8

Slovak Republic

..

3.3

2.6

3.3

3.4

..

9.9

9.4

10.2

10.2

Slovenia

..

5.5

5.6

5.3

5.1

..

15.0

15.1

14.4

14.2

Hungary

Israel

Luxembourg Mexico

Portugal

Spain1

6.9

6.4

6.8

7.1

7.3

21.7

19.2

21.9

21.4

21.8

Sweden

19.0

16.3

12.0

13.2

13.3

38.5

33.2

27.9

29.8

29.9

Switzerland1

7.7

8.2

8.5

8.6

8.6

32.6

29.7

31.8

31.0

30.3

Turkey

3.9

5.2

3.5

3.7

3.6

26.8

22.2

14.0

14.6

14.5

United Kingdom

9.7

9.6

9.3

9.0

9.1

29.4

29.0

28.6

27.4

27.2

United States

9.8

11.9

8.2

10.4

10.4

37.7

42.2

34.8

40.2

38.7

9.7

8.7

7.6

8.2

8.3

28.6

24.6

22.9

23.5

23.9

Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055082

REVENUE STATISTICS 2019 © OECD 2019

68 

Table 3.9. Taxes on corporate income (1200) as % of GDP and as % of total tax revenue % of GDP 1990

2000

2010

% of total tax revenue 2016

2017

1990

2000

2010

2016

2017

Australia

4.0

6.2

4.5

4.5

5.3

14.1

20.2

17.9

16.5

18.5

Austria

1.4

1.9

1.9

2.4

2.5

3.6

4.6

4.6

5.6

5.9

Belgium

2.0

3.1

2.5

3.4

4.1

4.8

7.2

5.9

7.8

9.3

Canada

2.5

4.2

3.2

3.7

3.7

7.0

12.2

10.5

11.3

11.4

Chile

2.1

2.1

4.0

4.2

4.3

12.4

11.2

20.4

20.9

21.1

..

3.2

3.2

3.7

3.7

..

9.9

10.0

11.0

10.7

1.7

3.2

2.3

2.8

3.3

3.8

6.8

5.0

6.2

7.2

Estonia

..

0.9

1.3

1.7

1.5

..

2.8

4.0

5.1

4.7

Finland

1.9

5.7

2.4

2.2

2.7

4.5

12.5

6.0

5.0

6.3

France1

2.2

3.0

2.3

2.0

2.3

5.3

6.9

5.5

4.5

5.1

Germany2

1.7

1.8

1.5

2.0

2.0

4.8

4.8

4.3

5.3

5.4

Greece

1.4

4.0

2.5

2.5

1.9

5.5

11.9

7.9

6.4

5.0

..

2.2

1.2

2.3

2.1

..

5.7

3.3

6.0

5.5

Iceland

0.8

1.2

0.9

2.5

3.1

2.8

3.3

2.7

4.9

8.2

Ireland

1.6

3.6

2.4

2.7

2.8

4.9

11.7

8.7

11.6

12.3 10.1

Czech Republic Denmark1

Hungary

Israel

..

3.3

2.6

3.1

3.3

..

9.6

8.6

9.9

Italy

3.7

2.8

2.3

2.1

2.1

10.0

6.9

5.5

5.1

5.0

Japan

6.3

3.5

3.1

3.7

3.7

22.4

13.7

11.6

12.0

11.8

Korea

2.4

3.0

3.2

3.6

3.8

12.8

14.1

13.8

13.6

14.2

Latvia

..

1.5

1.0

1.7

1.6

..

5.3

3.4

5.4

5.1

Lithuania1

..

0.7

1.0

1.6

1.5

..

2.2

3.5

5.4

5.1

5.4

6.6

5.8

4.6

5.2

16.1

18.0

15.4

12.2

13.6 21.8

Luxembourg Mexico

..

..

1.8

3.5

3.5

..

..

14.4

21.0

Netherlands

3.0

4.0

2.3

3.3

3.3

7.5

10.9

6.4

8.7

8.5

New Zealand

2.3

4.0

3.7

4.9

4.7

6.5

12.4

12.2

15.5

14.7

Norway

3.6

8.8

9.9

4.0

4.9

9.0

20.9

23.5

10.4

12.5

Poland

..

2.4

1.9

1.8

1.9

..

7.3

6.2

5.5

5.6

2.1

3.7

2.7

3.0

3.2

8.0

11.9

9.0

8.9

9.4

Slovak Republic

..

2.6

2.5

3.5

3.4

..

7.7

8.7

10.7

10.4

Slovenia

Portugal

..

1.1

1.8

1.6

1.8

..

3.1

5.0

4.4

4.9

Spain1

2.8

3.0

1.9

2.3

2.3

8.8

9.1

6.2

6.8

6.8

Sweden

1.5

3.7

3.3

2.7

2.8

3.1

7.5

7.6

6.2

6.3

Switzerland1

1.8

2.5

2.7

3.1

3.1

7.4

8.9

10.0

11.3

10.7

Turkey

1.0

1.7

1.8

1.6

1.7

6.7

7.3

7.3

6.5

6.8

United Kingdom3

3.3

3.5

2.9

2.7

2.8

9.9

10.6

9.1

8.3

8.5

United States

2.0

2.2

1.8

2.0

1.7

7.5

7.9

7.5

7.9

6.5

2.5

3.2

2.7

2.9

3.0

8.1

9.3

8.7

9.0

9.3

Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany. 3. Corporate income tax revenues for the United Kingdom are based on data provided in July; this was prior to revisions made to the historic Corporation tax data in September, so the revisions are not reflected here. For the latest UK Corporation tax data, please see www.gov.uk/government/statistics/corporation-tax-statistics-2019 the main revisions are explained on page 13 of

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/833371/Aug19_Receipts_NS_Bulletin_Final .odt. StatLink 2 https://doi.org/10.1787/888934055101

REVENUE STATISTICS 2019 © OECD 2019

 69

Table 3.10. Social security contributions (2000) as % of GDP and as % of total tax revenue % of GDP 1990 Australia

2000

2010

% of total tax revenue 2016

2017

1990

2000

2010

2016

2017

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Austria

12.9

14.3

14.0

14.5

14.6

32.9

33.8

34.2

34.7

34.9

Belgium

13.7

13.4

13.8

13.6

13.6

33.2

30.8

32.4

31.1

30.5

Canada

4.3

4.7

4.6

4.9

4.6

12.1

13.6

14.9

14.7

14.1

Chile

1.5

1.4

1.3

1.4

1.5

9.0

7.3

6.8

7.2

7.3

..

14.4

14.5

14.7

15.0

..

44.3

44.8

42.9

43.0

Czech Republic Denmark1

0.0

0.6

0.1

0.1

0.0

0.0

1.4

0.2

0.1

0.1

Estonia

..

10.9

12.8

11.2

11.2

..

35.1

38.4

33.4

34.1

Finland

11.0

11.6

12.1

12.8

12.1

25.6

25.2

29.7

29.1

27.8

France1

18.1

15.6

16.1

16.7

16.8

44.1

35.9

38.3

36.8

36.4

Germany2

13.0

14.1

13.7

14.1

14.2

37.5

39.0

39.2

37.6

37.9

7.6

10.1

10.9

10.9

11.5

30.2

30.3

34.2

28.3

29.6

..

11.3

11.7

13.0

12.3

..

29.3

31.4

33.2

32.1

Iceland

1.0

2.8

3.8

3.4

3.4

3.1

7.7

11.8

6.7

9.1

Ireland

4.6

3.6

5.0

3.9

3.9

14.1

11.8

18.6

16.9

17.1

Greece Hungary

Israel

..

5.1

5.2

5.2

5.3

..

14.6

16.9

16.6

16.2

12.0

11.6

13.0

12.8

12.8

32.9

28.5

31.1

30.2

30.3

Japan

7.5

9.1

10.9

12.4

12.5

26.5

35.2

41.1

40.4

39.9

Korea

1.9

3.6

5.5

6.9

6.9

10.1

16.7

23.3

26.2

25.7

Latvia

..

9.8

8.7

8.3

8.4

..

33.5

30.1

26.5

26.9

Lithuania1

..

10.1

11.7

12.1

12.3

..

32.8

41.4

40.8

41.5

Luxembourg

9.2

9.6

10.8

10.8

11.1

27.5

26.1

29.0

28.4

28.6

Mexico

2.0

2.1

2.1

2.2

2.1

16.8

18.0

16.2

13.0

13.3

Netherlands

14.9

14.3

12.9

14.7

13.8

37.4

38.7

36.3

38.2

35.7

New Zealand

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

10.6

8.8

9.4

10.6

10.3

26.3

20.9

22.4

27.4

26.6

Italy

Norway Poland

..

12.9

10.8

12.7

12.8

..

39.2

34.4

37.9

37.5

7.2

7.9

8.6

9.1

9.2

27.2

25.5

28.3

26.6

26.8

Slovak Republic

..

14.0

12.1

14.1

14.5

..

41.5

43.0

43.5

43.9

Slovenia

..

13.9

14.8

14.5

14.5

..

38.0

40.2

39.7

40.0

Spain1

11.2

11.6

11.7

11.3

11.5

35.4

34.9

37.5

33.9

34.0

Sweden

13.5

12.9

10.9

10.0

9.7

27.2

26.3

25.3

22.6

21.8

Switzerland1

5.5

6.7

6.3

6.7

6.7

23.3

24.1

23.5

24.2

23.6

Turkey

2.9

4.4

6.2

7.3

7.3

19.7

18.7

24.9

28.8

29.3

United Kingdom

5.6

5.5

6.1

6.2

6.4

17.0

16.8

18.9

18.9

19.2

United States

6.7

6.7

6.1

6.2

6.2

25.6

23.6

26.1

23.8

23.0

7.3

8.6

8.8

9.1

9.1

22.0

25.0

26.8

26.1

26.0

Portugal

Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055120

REVENUE STATISTICS 2019 © OECD 2019

70 

Table 3.11. Taxes on payroll and workforce (3000) as % of GDP and as % of total tax revenue % of GDP 1990

2000

2010

% of total tax revenue 2016

2017

1990

2000

2010

2016

2017

Australia

1.7

1.4

1.3

1.3

1.4

6.1

4.5

5.2

4.9

4.8

Austria

2.4

2.7

2.8

2.9

2.8

6.0

6.4

6.9

7.0

6.6

Belgium

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Canada

0.8

0.7

0.6

0.7

0.7

2.3

2.1

2.1

2.1

2.0

Chile

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

0.3

0.2

0.2

0.3

0.3

0.7

0.4

0.5

0.6

0.5

Estonia

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Finland

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

France1

0.8

1.0

1.3

1.5

1.5

1.9

2.3

3.2

3.4

3.4

Germany2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Greece

0.2

0.0

0.0

0.0

0.0

0.7

0.0

0.0

0.0

0.0

..

1.4

0.4

0.6

0.7

..

3.6

1.1

1.6

1.9

Iceland

1.1

0.0

0.2

0.3

0.3

3.5

0.1

0.5

0.6

0.8

Ireland

0.4

0.0

0.2

0.1

0.1

1.3

0.0

0.7

0.6

0.6

..

1.3

1.2

1.1

1.2

..

3.6

3.8

3.7

3.7

Italy

0.1

0.0

0.0

0.0

0.0

0.3

0.0

0.0

0.0

0.0

Japan

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Korea

0.1

0.0

0.1

0.1

0.1

0.4

0.2

0.2

0.3

0.3

Latvia

..

0.0

0.0

0.0

0.0

..

0.0

0.1

0.0

0.0

Lithuania1

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Luxembourg

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Mexico

0.2

0.2

0.3

0.4

0.4

1.8

1.5

2.2

2.3

2.4

Netherlands

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

New Zealand

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Norway

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.1

Poland

..

0.2

0.3

0.2

0.2

..

0.7

0.8

0.7

0.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Slovak Republic

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Slovenia

..

1.5

0.1

0.0

0.1

..

4.2

0.2

0.1

0.1

Spain1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Sweden

1.2

2.1

3.1

4.6

5.1

2.5

4.3

7.1

10.5

11.5

Switzerland1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Turkey

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

United Kingdom

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.3

United States

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.3

0.4

0.3

0.4

0.4

1.0

0.9

1.0

1.1

1.1

Czech Republic Denmark1

Hungary

Israel

Portugal

Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055139

REVENUE STATISTICS 2019 © OECD 2019

 71

Table 3.12. Taxes on property (4000) as % of GDP and as % of total tax revenue % of GDP 1990

2000

2010

% of total tax revenue 2016

2017

1990

2000

2010

2016

2017

Australia

2.5

2.7

2.4

3.0

3.0

9.0

8.8

9.4

10.8

10.3

Austria

1.1

0.6

0.5

0.5

0.5

2.7

1.3

1.3

1.3

1.3

Belgium

1.6

2.0

3.1

3.5

3.5

3.8

4.7

7.2

8.0

7.9

Canada

3.5

3.3

3.8

4.0

3.9

10.0

9.5

12.3

12.1

12.0

Chile

1.0

1.3

0.8

1.0

1.1

6.2

7.0

4.1

5.1

5.4

..

0.5

0.4

0.5

0.5

..

1.4

1.3

1.4

1.4

1.9

1.6

1.8

1.8

1.8

4.3

3.3

4.1

4.0

3.9

Estonia

..

0.4

0.3

0.3

0.2

..

1.2

1.0

0.8

0.7

Finland

1.1

1.1

1.1

1.4

1.5

2.4

2.4

2.7

3.2

3.6

France1

2.6

3.1

3.6

4.2

4.4

6.3

7.2

8.6

9.3

9.5

Germany2

1.2

0.8

0.8

1.1

1.0

3.4

2.3

2.3

2.8

2.7

Greece

1.2

2.6

1.7

3.1

3.1

4.6

7.7

5.2

8.0

7.9

Hungary

..

0.7

1.1

1.1

1.1

..

1.7

3.1

2.8

2.8

Iceland3

2.6

2.8

2.3

17.4

2.1

8.4

7.9

7.0

34.2

5.5

Ireland

1.5

1.8

1.4

1.4

1.3

4.6

5.7

5.3

6.1

5.7

..

3.1

3.3

3.2

3.2

..

9.0

10.7

10.3

10.0

Italy

0.8

1.9

2.0

2.8

2.6

2.3

4.6

4.8

6.6

6.2

Japan

2.7

2.7

2.6

2.6

2.6

9.4

10.5

9.7

8.3

8.2

Korea

2.2

2.7

2.6

3.0

3.1

11.8

12.4

11.3

11.6

11.7

Latvia

..

1.1

0.9

1.1

1.0

..

3.8

3.0

3.4

3.3

Lithuania1

..

0.5

0.4

0.3

0.3

..

1.5

1.3

1.1

1.0

Luxembourg

2.8

3.9

2.6

3.5

3.7

8.4

10.7

7.1

9.3

9.6

Mexico

0.2

0.2

0.3

0.3

0.3

1.9

1.8

2.3

1.9

1.9

Netherlands

1.5

1.9

1.4

1.5

1.6

3.7

5.3

3.8

4.0

4.0

New Zealand

2.5

1.7

2.0

1.9

1.9

6.8

5.3

6.6

6.1

6.0

Norway

1.2

1.0

1.2

1.3

1.3

2.9

2.3

2.8

3.2

3.3

Poland

..

1.4

1.3

1.4

1.4

..

4.3

4.2

4.1

4.0

0.7

1.1

1.1

1.3

1.4

2.7

3.7

3.5

3.7

3.9

Slovak Republic

..

0.6

0.4

0.4

0.4

..

1.8

1.5

1.3

1.3

Slovenia

..

0.6

0.6

0.6

0.6

..

1.7

1.7

1.7

1.8

Spain1

1.7

2.1

2.1

2.6

2.5

5.5

6.4

6.6

7.7

7.5

Sweden

1.7

1.7

1.0

1.1

1.0

3.5

3.4

2.4

2.4

2.2

Switzerland1

2.1

2.7

2.0

2.0

2.2

8.9

9.7

7.6

7.4

7.6

Turkey

0.3

0.7

1.0

1.2

1.1

2.3

3.2

4.1

4.8

4.5

United Kingdom

2.7

3.8

3.9

4.1

4.2

8.2

11.5

12.0

12.6

12.5

United States

3.1

2.9

3.2

3.0

4.3

11.8

10.3

13.5

11.5

16.0

1.8

1.8

1.7

2.3

1.9

5.8

5.4

5.4

6.5

5.8

Czech Republic Denmark1

Israel

Portugal

Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany. 3. The 2016 figure for Iceland includes the one-off revenues from stability contributions.

StatLink 2 https://doi.org/10.1787/888934055158

REVENUE STATISTICS 2019 © OECD 2019

72 

Table 3.13. Taxes on goods and services (5000) as % of GDP and as % of total tax revenue % of GDP 1990 Australia

2000

2010

% of total tax revenue 2016

2017

1990

2000

2010

2016

2017

7.8

8.8

7.3

7.5

7.4

27.8

28.8

29.0

27.1

26.0

Austria

12.4

12.2

11.6

11.8

11.8

31.5

28.9

28.4

28.2

28.1

Belgium

10.7

10.9

10.8

10.8

10.8

26.1

25.0

25.3

24.5

24.2

Canada

9.1

8.4

7.4

7.6

7.7

25.8

24.2

24.0

23.1

23.5

10.6

12.0

10.0

11.0

11.0

62.9

63.8

51.2

54.6

54.8

..

10.2

10.8

11.3

11.5

..

31.5

33.2

33.0

32.9

15.1

15.5

14.9

14.7

14.5

33.9

33.1

33.3

32.1

31.8

Estonia

..

12.1

13.4

14.4

14.0

..

38.8

40.2

42.9

42.6

Finland

14.0

13.3

13.0

14.5

14.2

32.5

29.0

31.8

32.8

32.9

France1

11.7

11.2

10.5

11.1

11.3

28.4

25.8

24.8

24.4

24.5

Chile Czech Republic Denmark1

Germany2

9.3

10.2

10.3

10.1

9.9

26.7

28.1

29.5

27.1

26.3

11.2

11.6

12.3

15.5

15.3

44.5

34.8

38.2

40.0

39.3

..

15.6

16.0

16.6

16.4

..

40.5

42.9

42.4

42.9

Iceland

15.6

15.9

11.4

11.9

12.6

51.3

44.1

35.2

23.4

33.7

Ireland

13.6

11.7

9.8

7.6

7.3

41.9

38.2

36.2

32.5

32.4

..

11.6

12.1

11.8

11.3

..

33.1

39.4

37.8

34.6

10.2

11.3

11.0

11.9

12.0

28.0

27.9

26.3

28.2

28.4

Japan

3.9

5.0

5.0

6.3

6.6

13.7

19.3

18.7

20.4

21.0

Korea

8.3

8.2

7.9

7.4

7.5

44.3

38.4

33.7

28.1

27.7

Latvia

..

11.2

11.9

13.6

13.4

..

38.6

41.3

43.7

43.0

Lithuania1

..

12.0

11.5

11.4

11.4

..

39.0

40.6

38.4

38.5

Luxembourg

7.9

9.7

10.2

9.6

9.4

23.6

26.3

27.3

25.3

24.3

Mexico

5.3

4.8

4.9

6.4

5.9

44.0

41.7

38.0

38.8

36.4

Netherlands

10.5

10.7

11.0

11.3

11.3

26.4

28.9

30.8

29.5

29.1

New Zealand

12.1

11.3

12.0

12.1

12.3

33.6

34.7

39.6

38.3

38.4

Norway

14.3

13.3

11.6

12.1

12.0

35.5

31.8

27.7

31.4

30.9

Poland

..

11.6

12.6

12.3

12.6

..

35.3

40.1

36.8

36.9

11.7

12.5

12.2

13.5

13.8

44.2

40.3

40.2

39.7

40.0

Slovak Republic

..

12.2

10.1

10.7

11.0

..

36.2

35.8

33.1

33.1

Slovenia

..

13.8

13.8

14.4

14.0

..

37.6

37.3

39.3

38.6

Spain1

9.0

10.0

8.5

9.9

9.9

28.4

30.0

27.2

29.8

29.3

Sweden

12.3

12.1

12.7

12.4

12.3

25.0

24.8

29.3

28.1

27.8

Switzerland1

4.9

6.0

6.1

5.9

6.0

20.6

21.8

22.8

21.4

21.1

Turkey

4.1

9.9

11.8

11.0

10.8

27.9

42.0

47.7

43.6

43.5

10.2

10.4

10.0

10.6

10.6

31.0

31.6

30.8

32.3

31.9

4.6

4.5

4.2

4.3

4.2

17.5

16.0

18.1

16.6

15.7

10.0

10.9

10.6

11.0

10.9

32.5

33.0

33.2

32.5

32.4

Greece Hungary

Israel Italy

Portugal

United Kingdom United States Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055177

REVENUE STATISTICS 2019 © OECD 2019

 73

Table 3.14. Value added taxes (5111) as % of GDP and as % of total tax revenue % of GDP 1990

2000

2010

% of total tax revenue 2016

2017

1990

2000

2010

2016

2017

Australia

0.0

3.4

3.4

3.6

3.5

0.0

11.1

13.4

12.9

12.2

Austria

8.2

7.9

7.7

7.7

7.7

20.8

18.7

18.7

18.3

18.3

Belgium

6.8

7.0

6.9

6.8

6.8

16.4

16.1

16.2

15.4

15.2

Canada

0.0

3.2

4.2

4.5

4.5

0.0

9.2

13.7

13.4

13.7

Chile

6.3

7.9

7.5

8.3

8.4

37.4

41.8

38.5

41.2

41.6

..

5.9

6.6

7.4

7.7

..

18.3

20.5

21.7

22.0

8.4

9.2

9.4

9.4

9.5

18.9

19.5

21.1

20.5

20.7

Estonia

..

8.4

8.5

9.1

9.1

..

27.1

25.7

27.2

27.8

Finland

8.3

8.0

8.3

9.1

9.1

19.3

17.4

20.4

20.7

21.0

France1

7.6

7.2

6.8

6.9

7.0

18.4

16.7

16.1

15.2

15.3

Germany2

5.8

6.7

7.0

6.9

6.9

16.6

18.4

20.0

18.5

18.4

Greece

6.2

6.3

7.1

8.1

8.1

24.6

18.9

22.0

21.0

20.9

..

8.6

8.5

9.3

9.5

..

22.4

22.9

23.7

24.8

Iceland

8.7

10.3

7.3

8.2

8.9

28.5

28.5

22.7

16.2

23.8

Ireland

6.6

7.1

6.0

4.7

4.4

20.4

22.9

22.2

20.2

19.6

..

7.4

7.5

7.5

7.4

..

21.1

24.4

24.1

22.9

Italy

5.3

6.3

6.1

6.1

6.2

14.7

15.4

14.5

14.3

14.8

Japan

1.2

2.3

2.5

4.1

4.1

4.4

9.1

9.6

13.3

13.0

Korea

3.5

3.7

4.1

4.2

4.3

18.7

17.0

17.5

15.8

16.0

Latvia

..

7.0

6.7

8.1

8.0

..

23.9

23.3

26.0

25.7

Lithuania1

..

7.4

7.7

7.8

7.8

..

24.2

27.4

26.2

26.6

Luxembourg

4.0

4.9

6.4

6.4

6.2

12.1

13.4

17.0

16.8

15.9

Mexico

3.2

2.8

3.8

3.9

3.7

26.1

24.7

29.4

23.7

23.1

Netherlands

6.5

6.4

6.7

6.8

6.8

16.5

17.3

18.7

17.6

17.4

New Zealand

8.1

8.1

9.3

9.5

9.7

22.4

24.9

30.7

29.8

30.2

Norway

7.6

8.2

7.8

8.6

8.6

18.8

19.7

18.5

22.3

22.1

Poland

..

6.9

7.6

7.2

7.8

..

21.0

24.2

21.6

22.8

5.2

7.6

7.5

8.5

8.6

19.6

24.4

24.7

24.8

25.1

Slovak Republic

..

6.9

6.2

6.7

7.0

..

20.4

22.0

20.6

21.1

Slovenia

..

8.5

8.1

8.2

8.1

..

23.3

21.9

22.5

22.3

Spain1

5.0

5.9

5.3

6.4

6.4

15.7

17.7

16.9

19.2

19.1

Sweden

7.3

8.3

9.2

9.2

9.3

14.9

16.9

21.2

20.9

20.9

Switzerland1

2.7

3.6

3.4

3.4

3.4

11.6

13.0

12.7

12.2

12.0

Turkey

2.7

5.7

5.4

5.0

5.0

18.3

24.2

21.7

19.8

20.1

United Kingdom

5.5

5.9

6.0

6.8

6.9

16.9

17.9

18.7

20.8

20.7

United States

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5.2

6.4

6.5

6.8

6.8

16.7

19.3

20.3

20.0

20.2

Czech Republic Denmark1

Hungary

Israel

Portugal

Unweighted average OECD Average

.. Not available Note: Full time series can be accessed at http://oe.cd/full-time-series. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. From 1991 the figures relate to the united Germany.

StatLink 2 https://doi.org/10.1787/888934055196

REVENUE STATISTICS 2019 © OECD 2019

74 

Table 3.15. Tax revenues of sub-sectors of general government as % of total tax revenue Supranational 1975

1995

State or Regional government

Central government 2017

1975

1995

2017

1975

1995

Local government

2017

1975

1995

Social Security Funds

2017

1975

1995

2017

Federal countries Australia

..

..

..

80.1

77.5

80.6

15.7

19.0

16.0

4.2

3.4

3.4

0.0

0.0

0.0

Austria

..

0.4

0.4

51.7

64.7

65.8

10.6

1.8

1.6

12.4

4.1

3.0

25.3

29.0

29.2

Belgium

1.4

1.0

1.0

65.3

60.1

51.4

..

1.8

10.8

4.4

4.8

4.9

28.8

32.2

32.0

Canada

..

..

..

47.6

39.1

40.9

32.5

37.1

39.8

9.9

9.8

10.3

10.0

14.0

9.1

1.2

0.6

0.6

33.5

31.4

29.5

22.3

21.6

23.5

9.0

7.4

8.6

34.0

39.0

37.9

Mexico

..

..

..

..

73.9

81.1

..

2.8

4.1

..

1.5

1.6

..

21.8

13.3

Switzerland1

..

..

..

30.7

31.2

36.5

27.0

24.3

24.6

20.3

17.7

15.3

22.0

26.8

23.6

United States

..

..

..

45.4

41.4

44.5

19.5

20.0

18.3

14.7

13.3

14.2

20.5

25.2

23.0

1.3

0.7

0.7

50.6

52.4

53.8

21.3

16.1

17.3

10.7

7.8

7.7

20.1

23.5

21.0

..

0.5

0.7

48.2

51.5

41.3

..

4.7

15.2

4.3

8.6

9.7

47.5

34.7

33.1

Chile

..

..

..

..

89.9

86.3

..

..

..

..

6.5

7.8

..

3.6

5.9

Czech Republic

..

..

0.5

..

57.7

55.4

..

..

..

..

0.9

1.1

..

41.4

43.0

1.0

0.5

0.3

69.1

68.4

73.2

..

..

..

29.8

31.1

26.4

0.1

0.0

0.0

..

..

0.6

..

84.3

82.0

..

..

..

..

0.8

0.9

..

14.9

16.6

Finland

..

0.4

0.3

56.0

46.6

48.4

..

..

..

23.5

22.3

23.5

20.4

30.8

27.8

France1

0.7

0.4

0.4

51.2

42.6

34.2

..

..

..

7.6

10.9

13.3

40.6

46.0

52.1

Greece

..

0.6

0.5

67.1

66.4

67.4

..

..

..

3.4

2.0

2.4

29.5

31.1

29.6

Hungary

..

..

0.3

..

63.8

62.4

..

..

..

..

2.5

5.8

..

33.6

31.5

Iceland

..

..

..

81.3

79.2

73.5

..

..

..

18.7

20.8

26.5

0.0

0.0

0.0

Ireland

2.3

1.5

0.6

77.4

83.1

82.5

..

..

..

7.3

2.7

2.2

13.1

12.7

14.7

Germany

Unweighted average Regional country Spain1, 2 Unitary countries

Denmark1 Estonia

Israel

..

..

..

..

79.6

76.2

..

..

..

..

6.4

7.6

..

14.0

16.2

Italy

..

0.4

0.6

53.2

62.7

53.6

..

..

..

0.9

5.4

15.5

45.9

31.5

30.3

Japan

..

..

..

45.5

41.2

37.4

..

..

..

25.6

25.2

22.7

29.0

33.6

39.9

Korea

..

..

..

89.0

69.2

57.0

..

..

..

10.1

18.7

17.3

0.9

12.1

25.7

Latvia

..

..

0.6

..

43.5

53.2

..

..

..

..

19.5

19.2

..

36.9

26.9

Lithuania1

..

..

0.9

..

71.7

56.4

..

..

..

..

2.3

1.2

..

26.1

41.5

Luxembourg

0.8

0.4

0.6

63.6

66.5

67.5

..

..

..

6.7

6.5

4.1

29.0

26.6

27.9

Netherlands

1.5

1.3

1.1

58.9

56.0

60.2

..

..

..

1.2

3.1

3.0

38.4

39.5

35.7

New Zealand

..

..

..

92.3

94.7

93.4

..

..

..

7.7

5.3

6.6

0.0

0.0

0.0

Norway

..

..

..

50.6

58.4

84.1

..

..

..

22.4

19.6

15.9

27.0

22.0

0.0

Poland

..

..

0.5

..

61.2

49.2

..

..

..

..

8.5

12.7

..

30.3

37.5

Portugal

..

0.8

0.5

65.4

72.3

72.9

..

..

..

0.0

5.4

7.1

34.6

21.5

19.5

Slovak Republic

..

..

0.5

..

62.5

55.0

..

..

..

..

1.3

1.9

..

36.2

42.5

Slovenia

..

..

0.4

..

51.8

50.7

..

..

..

..

6.3

9.4

..

41.9

39.6

Sweden

..

0.4

0.3

51.3

46.9

52.4

..

..

..

29.2

30.9

35.3

19.5

21.8

12.1

Turkey

..

..

..

..

75.1

61.2

..

..

..

..

12.8

9.5

..

12.1

29.3

United Kingdom

1.0

1.0

0.5

70.5

77.5

75.5

..

..

..

11.1

3.7

4.9

17.5

17.8

19.2

Unweighted average

1.2

0.7

0.5

65.2

65.7

63.8

..

..

..

12.8

10.4

11.2

21.6

23.6

24.6

.. Not available 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. 2. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

StatLink 2 https://doi.org/10.1787/888934055215

REVENUE STATISTICS 2019 © OECD 2019

 75

Table 3.16. Main central government taxes as % of total tax revenues of central government, 2017 1000 Income & profits

2000 Social security2

3000 Payroll

4000 Property

5000 Goods and services

6000 Others

Federal countries Australia

73.0

0.0

0.3

0.4

26.4

0.0

Austria

41.9

7.9

6.7

1.2

41.8

0.5

Belgium

56.6

0.1

0.0

2.1

41.3

0.0

Canada

72.6

7.3

0.0

0.0

20.2

0.0

Germany

45.1

0.0

0.0

0.1

54.8

0.0

Mexico

55.0

0.0

0.0

0.0

43.9

1.1

Switzerland1

44.2

0.0

0.0

2.5

53.2

0.1

United States

82.6

0.0

0.0

11.7

5.6

0.0

Unweighted average

58.9

1.9

0.9

2.2

35.9

0.2

40.0

2.1

0.0

0.3

57.6

0.0

Chile

40.0

1.6

0.0

2.4

58.3

-2.3

Czech Republic

40.0

0.0

0.0

1.3

58.5

0.1

Denmark1

54.3

0.1

0.7

1.5

43.4

0.0

Estonia

27.0

21.4

0.0

0.0

51.7

0.0

Finland

28.6

0.0

0.0

3.6

67.7

0.1

France1

36.6

2.3

1.0

7.0

52.7

0.3

Greece

33.7

0.2

0.0

8.4

57.7

0.0

Hungary

30.1

3.9

2.9

2.7

60.0

0.4

Iceland

38.0

12.4

1.1

1.5

44.7

2.3

Ireland

52.7

2.7

0.8

4.5

39.3

0.0

Israel

46.6

0.0

4.8

3.6

45.0

0.0

Italy

50.7

0.0

0.0

6.2

43.1

0.0

Japan

52.6

0.0

0.0

5.2

42.2

0.0

Korea

50.8

0.0

0.0

6.4

41.2

1.7

Latvia

18.6

0.0

0.1

1.0

80.3

0.0

Lithuania1

32.1

0.0

0.0

0.0

67.9

0.0

Luxembourg

49.6

1.1

0.0

13.9

35.3

0.2

Netherlands

49.9

0.0

0.0

3.6

46.0

0.5

New Zealand

59.5

0.0

0.0

0.1

40.4

0.0

Norway

30.1

31.7

0.2

1.5

36.5

0.0

Poland

25.0

0.0

1.3

0.0

73.7

0.0

Portugal

36.2

12.1

0.0

0.7

49.9

1.1

Slovak Republic

38.6

2.5

0.0

0.0

58.9

0.0

Slovenia

23.8

0.8

0.3

0.0

75.0

0.0

Sweden

3.5

18.6

21.9

2.7

53.1

0.2

Turkey

30.7

0.0

0.0

5.2

63.3

0.8

United Kingdom

47.2

0.0

0.4

10.2

42.2

0.0

Unweighted average

38.0

4.3

1.3

3.5

52.9

0.2

Regional country Spain1 Unitary countries

Note: Excluding social security contributions accruing to social security funds. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. These comprise only social security contributions accruing to central government.

StatLink 2 https://doi.org/10.1787/888934055234

REVENUE STATISTICS 2019 © OECD 2019

76 

Table 3.17. Main state government taxes as % of total tax revenues of state government, 2017 1000 Income & profits

2000 Social security

3000 Payroll

4000 Property

5000 Goods and services

6000 Others

Federal countries Australia

0.0

0.0

29.0

41.4

29.6

0.0

Austria1

47.1

19.8

8.5

2.1

18.2

4.2

Belgium1

47.3

1.1

0.0

36.0

15.6

0.0

Canada

46.7

5.3

5.1

4.9

38.0

0.0

Germany1

52.9

0.0

0.0

6.7

40.4

0.0

0.0

0.0

58.3

18.1

18.6

5.0

Switzerland2

76.1

0.0

0.0

16.9

6.3

0.7

United States

41.6

0.0

0.2

3.3

54.9

0.0

Unweighted average

39.0

3.3

12.6

16.2

27.7

1.2

69.4

0.0

0.0

20.0

10.6

0.0

Chile

..

..

..

..

..

..

Czech Republic

..

..

..

..

..

..

Denmark

..

..

..

..

..

..

Estonia

..

..

..

..

..

..

Finland

..

..

..

..

..

..

France

..

..

..

..

..

..

Greece

..

..

..

..

..

..

Hungary

..

..

..

..

..

..

Iceland

..

..

..

..

..

..

Ireland

..

..

..

..

..

..

Israel

..

..

..

..

..

..

Italy

..

..

..

..

..

..

Japan

..

..

..

..

..

..

Korea

..

..

..

..

..

..

Latvia

..

..

..

..

..

..

Lithuania

..

..

..

..

..

..

Luxembourg

..

..

..

..

..

..

Netherlands

..

..

..

..

..

..

New Zealand

..

..

..

..

..

..

Norway

..

..

..

..

..

..

Poland

..

..

..

..

..

..

Portugal

..

..

..

..

..

..

Slovak Republic

..

..

..

..

..

..

Slovenia

..

..

..

..

..

..

Sweden

..

..

..

..

..

..

Turkey

..

..

..

..

..

..

United Kingdom

..

..

..

..

..

..

Unweighted average

..

..

..

..

..

..

Mexico

Regional country Spain1, 2, 3 Unitary countries

.. Not available 1. Payments to the European Union are excluded from these comparisons. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

StatLink 2 https://doi.org/10.1787/888934055253

REVENUE STATISTICS 2019 © OECD 2019

 77

Table 3.18. Main local government taxes as % of total tax revenues of local government, 2017 1000 Income & profits

2000 Social security

3000 Payroll

4000 Property

5000 Goods and services

6000 Others

Federal countries Australia

0.0

0.0

0.0

100.0

0.0

0.0

Austria1

0.0

5.5

68.5

15.1

7.9

3.0

Belgium1

35.4

0.2

0.0

57.6

6.8

0.0

Canada

0.0

0.0

0.0

97.3

1.6

1.0

79.4

0.0

0.0

13.2

7.2

0.2

0.0

0.0

0.0

74.6

2.5

22.9

Switzerland2

81.2

0.0

0.0

16.3

0.5

1.9

United States

5.8

0.0

0.0

72.0

22.2

0.0

25.2

0.7

9.8

55.8

6.1

3.6

16.3

0.0

0.0

44.7

38.8

0.1

0.0

0.0

0.0

42.6

57.4

0.0

Germany1 Mexico

Unweighted average Regional country Spain1, 2, 3 Unitary countries Chile Czech

Republic1

0.0

0.0

0.0

57.2

42.8

0.0

89.3

0.0

0.0

10.7

0.0

0.0

Estonia1

0.0

0.0

0.0

81.9

18.1

0.0

Finland1

92.1

0.1

0.0

7.8

0.0

0.0

France1, 2

0.0

0.0

7.3

53.2

23.0

16.5

Greece1

0.0

0.0

0.0

93.2

6.8

0.0

Hungary1

0.0

0.0

0.0

19.3

80.7

0.0

Iceland

80.1

0.0

0.0

16.6

3.3

0.0

Ireland1

0.0

6.9

0.0

93.1

0.0

0.0

Israel

0.0

0.0

0.0

95.2

4.8

0.0

Italy1

29.4

0.0

0.0

18.4

32.5

19.7

Japan

48.5

0.0

0.0

27.6

22.8

1.1

Korea

18.3

0.0

1.7

46.6

24.5

8.9

Latvia1

84.8

0.0

0.0

14.1

1.1

0.0

0.0

0.0

0.0

86.5

13.5

0.0

Luxembourg1

92.1

0.0

0.0

6.7

1.1

0.2

Netherlands1

0.0

0.0

0.0

61.9

38.1

0.0

New Zealand

0.0

0.0

0.0

89.4

10.6

0.0

Norway

86.0

0.0

0.0

12.9

1.1

0.0

Poland1

62.7

0.0

0.0

31.4

4.7

1.1

Portugal1

25.3

0.2

0.0

48.3

25.8

0.4

0.0

0.0

0.0

66.6

33.4

0.0

Slovenia1

75.0

0.0

0.0

18.8

6.2

0.0

Sweden1

97.6

0.0

0.0

2.4

0.0

0.0

Turkey

27.2

0.0

0.0

13.9

50.1

8.7

0.0

0.0

0.0

100.0

0.0

0.0

33.6

0.3

0.3

45.0

18.6

2.1

Denmark1, 2

Lithuania2

Slovak Republic1

United Kingdom1 Unweighted average

1. Payments to the European Union are excluded from these comparisons. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

StatLink 2 https://doi.org/10.1787/888934055272

REVENUE STATISTICS 2019 © OECD 2019

78 

Table 3.19. Gross domestic product for tax reporting years at market prices, in billions of national currency 1965

1990

2000

2007

2010

2012

2014

2016

2017

2018p

Australia1

AUD

24.3

414.5

705.1

1 177.3

1 416.6

1 536.3

1 624.4

1 764.5

1 847.7

1 938.8

Austria

EUR

18.5

137.5

213.6

284.0

295.9

318.7

333.1

356.2

369.9

386.1

Belgium

EUR

21.0

171.0

258.2

344.7

365.1

387.5

400.1

424.6

439.2

450.5

Canada

CAD

61.3

696.1

1 125.4

1 577.7

1 666.0

1 827.2

1 994.9

2 028.2

2 141.5

2 219.1

Chile

CLP

..

10 522.7

42 005.2

90 702.9

111 508.6

129 947.3

148 599.5

169 469.5

180 211.3

191 248.7

Czech Republic

CZK

..

726.7

2 379.4

3 840.1

3 962.5

4 059.9

4 313.8

4 768.0

5 047.3

5 328.7

Denmark

DKK

71.5

855.6

1 326.9

1 738.8

1 810.9

1 895.0

1 981.2

2 100.2

2 178.1

2 223.1

Estonia

EUR

..

..

6.2

16.2

14.7

17.9

20.1

21.7

23.6

25.7

Finland

EUR

4.5

91.0

136.3

186.6

187.1

199.8

205.5

216.1

223.9

232.1

France

EUR

76.4

1 053.5

1 478.6

1 941.4

1 995.3

2 088.8

2 149.8

2 234.1

2 295.1

2 353.1

Germany

EUR

234.8

1 306.7

2 116.5

2 513.2

2 580.1

2 758.3

2 938.6

3 159.8

3 277.3

3 386.0

Greece

EUR

0.7

45.5

141.2

232.7

226.0

191.2

178.7

176.5

180.2

184.7

Hungary

HUF

..

..

13 350.1

25 680.2

27 224.6

28 781.1

32 583.4

35 474.2

38 355.1

42 072.8

Iceland

ISK

0.2

377.6

707.8

1 378.1

1 672.7

1 841.7

2 073.6

2 490.9

2 616.8

2 803.0

Ireland

EUR

1.3

37.9

108.4

197.2

167.7

175.1

194.8

271.7

297.1

324.0

Israel

ILS

..

118.8

539.2

734.3

873.9

992.6

1 109.2

1 226.6

1 271.6

1 327.4

Italy

EUR

22.3

728.5

1 239.3

1 609.6

1 604.5

1 613.3

1 621.8

1 689.8

1 727.4

1 757.0

Japan1

JPY

35 108.0

464 025.4

528 446.7

530 922.8

499 429.1

494 369.7

518 235.1

536 807.9

547 495.7

550 098.7

Korea

KRW

831.3

197 712.3

635 184.6 1 043 257.8 1 265 308.0 1 377 456.7 1 486 079.3 1 641 786.0 1 730 398.5 1 782 268.8

Latvia

EUR

..

..

6.9

22.6

17.9

21.9

23.6

25.0

27.0

29.5

Lithuania

EUR

..

..

13.4

29.0

28.0

33.3

36.6

38.8

42.2

45.1

Luxembourg

EUR

1.0

11.0

23.1

37.2

40.2

44.1

49.8

53.3

55.3

58.9

Mexico

MXN

..

843.6

6 693.7

11 504.1

13 366.4

15 817.8

17 473.8

20 116.7

21 921.2

23 542.7

Netherlands

EUR

35.6

263.0

452.0

619.2

639.2

653.0

671.6

708.3

738.1

774.0

New Zealand1

NZD

4.1

75.9

122.2

189.1

205.8

218.8

244.8

273.4

288.8

300.0

Norway

NOK

57.2

749.9

1 507.9

2 351.0

2 593.7

2 968.3

3 146.7

3 119.3

3 304.4

3 535.6

Poland

PLN

..

62.7

747.0

1 187.6

1 445.3

1 629.4

1 720.4

1 861.1

1 989.3

2 115.7

Portugal

EUR

0.6

56.0

128.5

175.5

179.9

168.4

173.1

186.5

194.6

201.6

Slovak Republic

EUR

..

10.0

31.6

63.1

67.6

72.7

76.1

81.2

84.9

90.2

Slovenia

EUR

..

0.9

18.9

35.2

36.3

36.1

37.6

40.4

43.0

45.9

Spain

EUR

8.7

327.8

646.3

1 080.8

1 080.9

1 039.8

1 037.8

1 118.7

1 166.3

1 208.2

Sweden

SEK

127.7

1 529.7

2 383.6

3 301.0

3 523.8

3 688.9

3 940.9

4 385.5

4 578.8

4 789.9

Switzerland

CHF

68.1

358.5

459.4

576.1

608.8

626.4

649.7

660.4

668.6

689.9

Turkey

TRY

0.0

0.5

170.7

880.5

1 160.0

1 569.7

2 044.5

2 608.5

3 106.5

3 701.0

United Kingdom

GBP

36.4

615.7

1 089.3

1 541.4

1 587.5

1 694.4

1 844.3

1 969.5

2 049.6

2 117.7

United States

USD

709.0

5 963.1

10 252.3

14 451.9

14 992.1

16 197.0

17 527.3

18 715.0

19 519.4

20 580.2

.. Not available Note: This table is based on the archive of the Gross domestic product (GDP) dataset as of the 27th June of 2019, prior to the 2019 benchmark revisions. As it may happen that countries only cover results for a limited time period when first publishing the results of their benchmark revision, this dataset provides users with longer time series based on the methodology as used before the benchmark revision. 1. GDP is fiscal year. The year Y is calculated (at annual rate) as the average of: Q2(Y) to Q1(Y+1) for Japan; and Q3(Y) to Q2(Y+1) for Australia and New Zealand. Source: OECD National Accounts.

StatLink 2 https://doi.org/10.1787/888934055291

REVENUE STATISTICS 2019 © OECD 2019

 79

Table 3.20. Exchange rates used, national currency per US dollar at market exchange rates 1965

1990

2000

2007

2010

2012

2014

2016

2017

2018p

Australia

AUD

0.893

1.282

1.727

1.195

1.090

0.966

1.109

1.345

1.305

1.339

Austria

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Belgium

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Canada

CAD

1.078

1.167

1.485

1.074

1.030

0.999

1.105

1.325

1.298

1.296

Chile

CLP

0.003

304.903

539.388

522.228

509.982

485.984

570.636

676.541

648.677

641.896

Czech Republic

CZK

..

..

38.637

20.289

19.080

19.538

20.758

24.441

23.385

21.730

Denmark

DKK

6.915

6.186

8.088

5.443

5.622

5.790

5.619

6.731

6.602

6.314

Estonia

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Finland

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

France

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Germany

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Greece

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Hungary

HUF

..

63.206

282.286

183.595

207.764

224.823

232.619

281.521

274.476

270.221

Iceland

ISK

0.431

58.378

78.845

64.075

122.242

125.118

116.688

120.835

106.823

108.269

Ireland

EUR

0.454

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Israel

ILS

0.000

2.016

4.077

4.109

3.731

3.850

3.577

3.839

3.599

3.595

Italy

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Japan

JPY

361.491

144.796

107.835

117.755

87.761

79.814

105.848

108.803

112.183

110.438

Korea

KRW

266.250

707.995

1 130.640

929.450

1 155.431

1 125.935

1 053.064

1 160.589

1 130.635

1 100.186

Latvia

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Lithuania

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Luxembourg

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Mexico

MXN

0.013

2.841

9.453

10.929

12.632

13.150

13.305

18.627

18.871

19.178

Netherlands

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

New Zealand

NZD

0.722

1.678

2.205

1.361

1.388

1.235

1.206

1.437

1.407

1.446

Norway

NOK

7.151

6.258

8.797

5.858

6.042

5.815

6.302

8.400

8.271

8.135

Poland

PLN

0.000

0.950

4.346

2.765

3.015

3.252

3.154

3.944

3.779

3.611

Portugal

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Slovak Republic

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Slovenia

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Spain

EUR

..

0.788

1.085

0.730

0.755

0.778

0.754

0.904

0.887

0.847

Sweden

SEK

5.158

5.918

9.161

6.758

7.202

6.769

6.860

8.556

8.547

8.690

Switzerland

CHF

4.328

1.389

1.688

1.200

1.043

0.937

0.915

0.985

0.985

0.978

Turkey

TRY

0.000

0.003

0.624

1.300

1.499

1.792

2.189

3.022

3.649

4.840

United Kingdom

GBP

0.358

0.563

0.661

0.500

0.647

0.631

0.607

0.741

0.777

0.750

United States

USD

1.000

1.000

1.000

1.000

1.000

1.000

1.000

1.000

1.000

1.000

.. Not available Source: OECD Financial indicators data.

StatLink 2 https://doi.org/10.1787/888934055310

REVENUE STATISTICS 2019 © OECD 2019

80 

4 Country tables, 1990-2017

Chapter 4 provides a summary of tax revenues by category and by level of government for each OECD country from 1990-2017.

REVENUE STATISTICS 2019 © OECD 2019

 81

Tax revenue and % of GDP by selected tax category and by level of government In all of the following tables the symbol (…) indicates not available/or not applicable. The main series in this chapter cover the years 1990 to 2017. Figures referring to 1965-1989, 1991-1999, 2001-2009 and 2011-2014 have been omitted because of lack of space. A complete series is, however, available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report. The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries.

Box 1.1. Treatment of capital transfers Some tables refer to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues. This applies to the following countries: 

Denmark from 1971.



France from 1992.



Lithuania from 1999.



Spain from 1995.



Switzerland from 1990.

REVENUE STATISTICS 2019 © OECD 2019

82 

Table 4.1. Australia, tax revenue and % of GDP by selected tax category Billion AUD 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

116.5

214.8

358.0

487.1

527.2

28.1

30.5

25.3

27.6

28.5

1000 Taxes on income, profits and capital gains

66.5

124.4

202.2

278.8

310.0

16.1

17.6

14.3

15.8

16.8

1100 Of individuals

50.1

81.0

138.2

198.5

212.5

12.1

11.5

9.8

11.3

11.5

1200 Corporate

16.5

43.4

64.0

80.2

97.5

4.0

6.2

4.5

4.5

5.3

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2100 Employees

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2200 Employers

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2300 Self-employed or non-employed

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

7.1

9.6

18.5

23.8

25.5

1.7

1.4

1.3

1.3

1.4

10.4

18.8

33.5

52.6

54.5

2.5

2.7

2.4

3.0

3.0

4100 Recurrent taxes on immovable property

6.1

9.1

19.9

29.2

30.3

1.5

1.3

1.4

1.7

1.6

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

4.3

9.8

13.6

23.4

24.2

1.0

1.4

1.0

1.3

1.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

32.4

61.9

103.8

131.9

137.1

7.8

8.8

7.3

7.5

7.4

5100 Taxes on production, sale, transfer, etc

27.2

56.2

92.0

113.2

117.3

6.6

8.0

6.5

6.4

6.4

5110 General taxes

9.4

25.8

49.3

64.3

65.7

2.3

3.7

3.5

3.6

3.6

5111 Value added taxes

0.0

23.9

48.1

62.7

64.1

0.0

3.4

3.4

3.6

3.5

5120 Taxes on specific goods and services

17.8

30.3

42.7

48.9

51.6

4.3

4.3

3.0

2.8

2.8

5121 Excises

12.0

19.8

26.7

22.8

23.7

2.9

2.8

1.9

1.3

1.3

5200 Taxes on use of goods and perform activities

5.2

5.7

11.7

18.8

19.8

1.3

0.8

0.8

1.1

1.1

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

Non-wastable tax credits Non-wastable tax credits against 1000

..

0.2

6.7

9.1

9.5

..

0.0

0.5

0.5

0.5

Transfer component

..

0.0

4.4

6.7

7.0

..

0.0

0.3

0.4

0.4

Tax expenditure component

..

0.2

2.4

2.4

2.4

..

0.0

0.2

0.1

0.1

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Australian Bureau of Statistics.

StatLink 2 https://doi.org/10.1787/888934055329

REVENUE STATISTICS 2019 © OECD 2019

 83

Table 4.2. Australia, tax revenue and % of GDP by level of government and main taxes Billion AUD 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

92.6

175.7

287.1

387.4

424.8

22.3

24.9

20.3

22.0

23.0

66.5

124.4

202.2

278.8

310.0

16.1

17.6

14.3

15.8

16.8

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

1.3

0.1

0.5

0.6

1.1

0.3

0.0

0.0

0.0

0.1

4000 Taxes on property

0.2

0.0

0.0

0.0

1.5

0.1

0.0

0.0

0.0

0.1

24.5

51.1

84.4

108.0

112.1

5.9

7.2

6.0

6.1

6.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

19.7

32.7

58.4

82.3

84.3

4.7

4.6

4.1

4.7

4.6

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

5.8

9.5

18.0

23.2

24.4

1.4

1.3

1.3

1.3

1.3

4000 Taxes on property

6.0

12.4

21.1

35.2

34.9

1.4

1.8

1.5

2.0

1.9

5000 Taxes on goods and services

7.9

10.8

19.3

23.9

25.0

1.9

1.5

1.4

1.4

1.4

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

4.2

6.4

12.4

17.4

18.1

1.0

0.9

0.9

1.0

1.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

4.2

6.4

12.4

17.4

18.1

1.0

0.9

0.9

1.0

1.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Australian Bureau of Statistics.

StatLink 2 https://doi.org/10.1787/888934055348

REVENUE STATISTICS 2019 © OECD 2019

84 

Table 4.3. Austria, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

54.0

90.3

121.2

149.3

154.6

39.3

42.3

41.0

41.9

41.8

1000 Taxes on income, profits and capital gains

13.8

25.6

34.0

41.8

43.7

10.0

12.0

11.5

11.7

11.8

1100 Of individuals

11.3

19.9

27.1

32.3

33.5

8.2

9.3

9.2

9.1

9.1

1200 Corporate

1.9

4.2

5.5

8.4

9.1

1.4

1.9

1.9

2.4

2.5

1300 Unallocable between 1100 and 1200

0.5

1.5

1.4

1.1

1.1

0.4

0.7

0.5

0.3

0.3

17.8

30.5

41.4

51.8

53.9

12.9

14.3

14.0

14.5

14.6

2100 Employees

7.5

12.5

16.8

20.9

21.7

5.5

5.8

5.7

5.9

5.9

2200 Employers

8.8

14.7

19.4

24.3

25.3

6.4

6.9

6.6

6.8

6.8

2300 Self-employed or non-employed

1.5

3.4

5.2

6.6

6.9

1.1

1.6

1.7

1.9

1.9

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

3.3

5.8

8.4

10.4

10.2

2.4

2.7

2.8

2.9

2.8

4000 Taxes on property

1.5

1.2

1.6

2.0

1.9

1.1

0.6

0.5

0.5

0.5

4100 Recurrent taxes on immovable property

0.4

0.5

0.7

0.8

0.8

0.3

0.2

0.2

0.2

0.2

4200 Recurrent taxes on net wealth

0.6

0.0

0.0

0.0

0.0

0.5

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.1

0.1

0.0

0.0

0.0

0.1

0.1

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

0.4

0.6

0.8

1.1

1.1

0.3

0.3

0.3

0.3

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

17.0

26.1

34.4

42.2

43.5

12.4

12.2

11.6

11.8

11.8

5100 Taxes on production, sale, transfer, etc

16.2

24.3

31.8

38.7

39.8

11.8

11.4

10.7

10.9

10.8

5110 General taxes

11.2

16.9

22.7

27.3

28.3

8.2

7.9

7.7

7.7

7.7

5111 Value added taxes

11.2

16.9

22.7

27.3

28.3

8.2

7.9

7.7

7.7

7.7

5120 Taxes on specific goods and services

4.9

7.4

9.1

11.3

11.5

3.5

3.4

3.1

3.2

3.1

5121 Excises

3.3

5.5

6.9

7.9

8.3

2.4

2.6

2.3

2.2

2.2

5200 Taxes on use of goods and perform activities

0.9

1.9

2.6

3.5

3.7

0.6

0.9

0.9

1.0

1.0

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.7

0.8

1.1

0.8

0.8

0.5

0.4

0.4

0.2

0.2

2000 Social security contributions

Non-wastable tax credits Non-wastable tax credits against 1000

..

0.7

0.7

0.5

0.3

..

0.3

0.2

0.2

0.1

Transfer component

..

0.1

0.2

0.3

0.1

..

0.0

0.1

0.1

0.0

Tax expenditure component

..

0.6

0.4

0.2

0.2

..

0.3

0.1

0.1

0.1

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistics Austria.

StatLink 2 https://doi.org/10.1787/888934055367

REVENUE STATISTICS 2019 © OECD 2019

 85

Table 4.4. Austria, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

27.2

60.5

80.7

98.5

101.7

19.8

28.3

27.3

27.6

27.5

1000 Taxes on income, profits and capital gains

8.6

24.9

33.1

40.6

42.6

6.3

11.7

11.2

11.4

11.5

2000 Social security contributions

2.4

5.1

6.3

7.8

8.0

1.7

2.4

2.1

2.2

2.2

3000 Taxes on payroll and workforce

2.6

3.9

5.8

7.1

6.8

1.9

1.8

1.9

2.0

1.8

4000 Taxes on property

0.9

0.7

0.9

1.2

1.2

0.6

0.3

0.3

0.3

0.3

12.3

25.3

33.7

41.2

42.5

8.9

11.8

11.4

11.6

11.5

0.5

0.6

0.9

0.5

0.6

0.4

0.3

0.3

0.1

0.1

5.8

1.4

2.0

2.4

2.5

4.2

0.7

0.7

0.7

0.7

1000 Taxes on income, profits and capital gains

2.8

0.6

0.9

1.1

1.2

2.0

0.3

0.3

0.3

0.3

2000 Social security contributions

0.2

0.4

0.5

0.5

0.5

0.2

0.2

0.2

0.1

0.1

3000 Taxes on payroll and workforce

0.0

0.1

0.2

0.2

0.2

0.0

0.1

0.1

0.1

0.1

4000 Taxes on property

0.1

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

2.7

0.2

0.3

0.4

0.4

2.0

0.1

0.1

0.1

0.1

6000 Other taxes

0.0

0.1

0.1

0.1

0.1

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

6.1

3.2

3.8

4.5

4.7

4.4

1.5

1.3

1.3

1.3

1000 Taxes on income, profits and capital gains

2.4

0.0

0.0

0.0

0.0

1.8

0.0

0.0

0.0

0.0

2000 Social security contributions

0.2

0.3

0.3

0.3

0.3

0.1

0.1

0.1

0.1

0.1

3000 Taxes on payroll and workforce

0.7

1.8

2.4

3.1

3.2

0.5

0.8

0.8

0.9

0.9

4000 Taxes on property

0.5

0.5

0.6

0.7

0.7

0.4

0.2

0.2

0.2

0.2

5000 Taxes on goods and services

2.1

0.6

0.4

0.4

0.4

1.5

0.3

0.1

0.1

0.1

6000 Other taxes

0.2

0.1

0.1

0.1

0.1

0.1

0.0

0.0

0.0

0.0

15.0

24.8

34.4

43.3

45.1

10.9

11.6

11.6

12.1

12.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

15.0

24.8

34.4

43.3

45.1

10.9

11.6

11.6

12.1

12.2

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistics Austria.

StatLink 2 https://doi.org/10.1787/888934055386

REVENUE STATISTICS 2019 © OECD 2019

86 

Table 4.5. Belgium, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

70.4

112.4

155.6

186.3

195.3

41.2

43.5

42.6

43.9

44.5

1000 Taxes on income, profits and capital gains

26.0

43.4

53.2

66.2

71.3

15.2

16.8

14.6

15.6

16.2

1100 Of individuals

22.5

35.3

44.0

51.6

53.1

13.2

13.7

12.0

12.1

12.1

1200 Corporate

3.4

8.1

9.2

14.6

18.1

2.0

3.1

2.5

3.4

4.1

1300 Unallocable between 1100 and 1200

0.0

0.1

0.0

0.1

0.1

0.0

0.0

0.0

0.0

0.0

23.4

34.6

50.4

57.9

59.6

13.7

13.4

13.8

13.6

13.6

2100 Employees

7.2

10.9

15.0

17.1

17.7

4.2

4.2

4.1

4.0

4.0

2200 Employers

14.7

20.8

30.8

35.2

36.0

8.6

8.1

8.4

8.3

8.2

2300 Self-employed or non-employed

1.5

2.9

4.6

5.7

5.8

0.9

1.1

1.3

1.3

1.3

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

2.7

5.3

11.3

14.9

15.4

1.6

2.0

3.1

3.5

3.5

4100 Recurrent taxes on immovable property

0.6

1.2

4.6

5.6

5.8

0.4

0.5

1.3

1.3

1.3

4200 Recurrent taxes on net wealth

0.0

0.1

0.2

1.0

0.9

0.0

0.0

0.1

0.2

0.2

4300 Estate, inheritance and gift taxes

0.5

1.1

2.3

2.9

3.1

0.3

0.4

0.6

0.7

0.7

4400 Taxes on financial and capital transactions

1.5

2.7

3.5

4.5

4.8

0.9

1.0

1.0

1.1

1.1

4500 Non-recurrent taxes

0.0

0.1

0.3

0.4

0.5

0.0

0.0

0.1

0.1

0.1

4600 Other recurrent taxes on property

0.1

0.2

0.3

0.4

0.3

0.1

0.1

0.1

0.1

0.1

5000 Taxes on goods and services

18.4

28.1

39.4

45.7

47.3

10.7

10.9

10.8

10.8

10.8

5100 Taxes on production, sale, transfer, etc

17.4

26.0

37.0

43.2

44.7

10.2

10.1

10.1

10.2

10.2

5110 General taxes

11.6

18.2

25.5

29.0

30.0

6.8

7.1

7.0

6.8

6.8

5111 Value added taxes

11.5

18.1

25.3

28.7

29.8

6.8

7.0

6.9

6.8

6.8

5120 Taxes on specific goods and services

5.8

7.8

11.5

14.3

14.8

3.4

3.0

3.1

3.4

3.4

5121 Excises

3.5

5.7

7.8

9.4

9.9

2.0

2.2

2.1

2.2

2.3

5200 Taxes on use of goods and perform activities

1.0

2.1

2.4

2.5

2.5

0.6

0.8

0.7

0.6

0.6

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

1.0

0.8

0.9

..

..

0.3

0.2

0.2

Transfer component

..

..

0.4

0.3

0.3

..

..

0.1

0.1

0.1

Tax expenditure component

..

..

0.6

0.5

0.5

..

..

0.2

0.1

0.1

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Federal Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934055405

REVENUE STATISTICS 2019 © OECD 2019

 87

Table 4.6. Belgium, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

42.5

69.4

87.8

94.4

100.3

24.9

26.9

24.0

22.2

22.8

23.9

39.6

49.3

52.0

56.8

13.9

15.3

13.5

12.3

12.9

2000 Social security contributions

0.9

1.3

2.5

0.1

0.1

0.5

0.5

0.7

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.1

2.3

0.9

2.1

2.1

0.6

0.9

0.3

0.5

0.5

16.7

26.3

35.0

40.2

41.4

9.8

10.2

9.6

9.5

9.4

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1.2

2.4

8.1

19.9

21.0

0.7

0.9

2.2

4.7

4.8

1000 Taxes on income, profits and capital gains

0.0

0.1

0.0

9.7

9.9

0.0

0.0

0.0

2.3

2.3

2000 Social security contributions

0.0

0.0

0.0

0.2

0.2

0.0

0.0

0.0

0.1

0.1

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.9

1.9

5.6

7.1

7.6

0.5

0.7

1.5

1.7

1.7

5000 Taxes on goods and services

0.2

0.5

2.4

3.0

3.3

0.1

0.2

0.7

0.7

0.7

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

3.1

4.6

7.9

9.4

9.5

1.8

1.8

2.2

2.2

2.2

1000 Taxes on income, profits and capital gains

2.1

3.1

2.9

3.3

3.4

1.2

1.2

0.8

0.8

0.8

2000 Social security contributions

0.1

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.6

1.0

4.4

5.3

5.5

0.3

0.4

1.2

1.3

1.2

5000 Taxes on goods and services

0.3

0.4

0.6

0.6

0.6

0.2

0.2

0.2

0.2

0.1

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

22.7

34.9

50.6

60.8

62.5

13.3

13.5

13.9

14.3

14.2

0.0

0.6

1.0

1.2

1.2

0.0

0.2

0.3

0.3

0.3

22.4

33.3

47.9

57.6

59.3

13.1

12.9

13.1

13.6

13.5

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.1

0.2

0.3

0.3

0.3

0.1

0.1

0.1

0.1

0.1

5000 Taxes on goods and services

0.2

0.8

1.3

1.6

1.7

0.1

0.3

0.4

0.4

0.4

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Federal Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934055424

REVENUE STATISTICS 2019 © OECD 2019

88 

Table 4.7. Canada, tax revenue and % of GDP by selected tax category Billion CAD 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

244.2

390.2

516.6

672.8

702.7

35.1

34.7

31.0

33.2

32.8

1000 Taxes on income, profits and capital gains

118.6

195.3

241.0

323.1

338.9

17.0

17.4

14.5

15.9

15.8

1100 Of individuals

99.7

143.7

180.9

240.6

251.1

14.3

12.8

10.9

11.9

11.7

1200 Corporate

17.2

47.6

54.1

75.7

80.1

2.5

4.2

3.2

3.7

3.7

1.7

4.0

6.0

6.7

7.7

0.2

0.4

0.4

0.3

0.4

2000 Social security contributions

29.7

53.1

76.8

99.0

99.3

4.3

4.7

4.6

4.9

4.6

2100 Employees

10.6

21.4

30.6

39.6

39.9

1.5

1.9

1.8

2.0

1.9

2200 Employers

18.4

30.3

43.5

56.0

55.9

2.7

2.7

2.6

2.8

2.6

2300 Self-employed or non-employed

0.6

1.4

2.6

3.4

3.6

0.1

0.1

0.2

0.2

0.2

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1300 Unallocable between 1100 and 1200

3000 Taxes on payroll and workforce

5.5

8.0

10.8

13.8

14.3

0.8

0.7

0.6

0.7

0.7

4000 Taxes on property

24.5

37.2

63.7

81.2

84.0

3.5

3.3

3.8

4.0

3.9

4100 Recurrent taxes on immovable property

20.2

30.2

51.7

65.2

66.8

2.9

2.7

3.1

3.2

3.1

4200 Recurrent taxes on net wealth

1.9

4.2

1.5

0.4

0.4

0.3

0.4

0.1

0.0

0.0

4300 Estate, inheritance and gift taxes

0.0

0.0

0.2

0.3

0.3

0.0

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

0.0

0.0

3.1

6.3

6.9

0.0

0.0

0.2

0.3

0.3

4500 Non-recurrent taxes

2.4

2.7

7.3

9.0

9.5

0.3

0.2

0.4

0.4

0.4

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

63.1

94.5

123.8

155.1

165.4

9.1

8.4

7.4

7.6

7.7

5100 Taxes on production, sale, transfer, etc

59.6

88.9

116.2

146.1

153.7

8.6

7.9

7.0

7.2

7.2

5110 General taxes

34.5

55.3

72.1

93.9

99.9

5.0

4.9

4.3

4.6

4.7

0.0

35.9

70.7

90.4

96.2

0.0

3.2

4.2

4.5

4.5

5120 Taxes on specific goods and services

25.2

33.6

44.0

52.3

53.8

3.6

3.0

2.6

2.6

2.5

5121 Excises

14.5

18.4

23.3

25.9

27.2

2.1

1.6

1.4

1.3

1.3

5200 Taxes on use of goods and perform activities

3.5

5.6

7.6

9.0

11.7

0.5

0.5

0.5

0.4

0.5

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

2.9

2.2

0.6

0.7

0.7

0.4

0.2

0.0

0.0

0.0

5111 Value added taxes

Non-wastable tax credits Non-wastable tax credits against 1000

..

3.4

11.1

11.4

11.6

..

0.3

0.7

0.6

0.5

Transfer component

..

3.1

10.2

10.3

10.5

..

0.3

0.6

0.5

0.5

Tax expenditure component

..

0.3

0.9

1.1

1.1

..

0.0

0.1

0.1

0.1

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistics Canada.

StatLink 2 https://doi.org/10.1787/888934055443

REVENUE STATISTICS 2019 © OECD 2019

 89

Table 4.8. Canada, tax revenue and % of GDP by level of government and main taxes Billion CAD 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

101.7

184.4

212.8

274.9

287.3

14.6

16.4

12.8

13.6

13.4

73.6

126.3

148.7

195.6

208.5

10.6

11.2

8.9

9.6

9.7

2000 Social security contributions

0.0

18.8

17.9

24.1

20.9

0.0

1.7

1.1

1.2

1.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

28.1

39.4

46.2

55.2

58.0

4.0

3.5

2.8

2.7

2.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

89.3

148.2

201.1

267.6

279.5

12.8

13.2

12.1

13.2

13.1

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue 1000 Taxes on income, profits and capital gains

44.9

69.0

92.2

127.5

130.4

6.5

6.1

5.5

6.3

6.1

2000 Social security contributions

0.0

8.3

11.7

14.6

14.9

0.0

0.7

0.7

0.7

0.7

3000 Taxes on payroll and workforce

5.5

8.0

10.8

13.8

14.3

0.8

0.7

0.6

0.7

0.7

4000 Taxes on property

4.2

8.4

9.8

13.0

13.6

0.6

0.7

0.6

0.6

0.6

34.6

54.5

76.7

98.7

106.2

5.0

4.8

4.6

4.9

5.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services 6000 Other taxes Local government Total tax revenue

23.5

31.5

55.4

70.1

72.3

3.4

2.8

3.3

3.5

3.4

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

20.3

28.8

53.9

68.2

70.4

2.9

2.6

3.2

3.4

3.3

5000 Taxes on goods and services

0.4

0.6

0.9

1.2

1.2

0.1

0.1

0.1

0.1

0.1

6000 Other taxes

2.9

2.2

0.6

0.7

0.7

0.4

0.2

0.0

0.0

0.0

29.7

26.0

47.2

60.3

63.6

4.3

2.3

2.8

3.0

3.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

29.7

26.0

47.2

60.3

63.6

4.3

2.3

2.8

3.0

3.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistics Canada.

StatLink 2 https://doi.org/10.1787/888934055462

REVENUE STATISTICS 2019 © OECD 2019

90 

Table 4.9. Chile, tax revenue and % of GDP by selected tax category Billion CLP 1990 Total tax revenue

2000

% of GDP

2010

2016

2017

1990

2000

2010

2016

2017

1 777.2

7 902.0

21 845.7

34 129.3

36 238.6

16.9

18.8

19.6

20.1

20.1

413.0

1 841.6

8 329.1

11 444.6

12 516.2

3.9

4.4

7.5

6.8

6.9

99.2

604.1

1 492.8

2 990.7

3 500.0

0.9

1.4

1.3

1.8

1.9

219.6

882.9

4 448.7

7 146.7

7 658.4

2.1

2.1

4.0

4.2

4.3

94.2

354.6

2 387.5

1 307.3

1 357.7

0.9

0.8

2.1

0.8

0.8

2000 Social security contributions

159.6

576.8

1 494.0

2 441.4

2 627.6

1.5

1.4

1.3

1.4

1.5

2100 Employees

154.0

553.9

1 433.2

2 373.8

2 553.9

1.5

1.3

1.3

1.4

1.4

2200 Employers

5.5

22.8

60.8

67.6

73.6

0.1

0.1

0.1

0.0

0.0

2300 Self-employed or non-employed

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

109.3

554.0

898.6

1 731.7

1 950.2

1.0

1.3

0.8

1.0

1.1

60.0

302.2

662.4

1 171.4

1 229.2

0.6

0.7

0.6

0.7

0.7

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

3.4

10.9

39.3

100.5

202.4

0.0

0.0

0.0

0.1

0.1

45.9

240.9

196.9

459.8

518.6

0.4

0.6

0.2

0.3

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

1 118.7

5 041.8

11 185.2

18 629.6

19 858.9

10.6

12.0

10.0

11.0

11.0

5100 Taxes on production, sale, transfer, etc

4000 Taxes on property 4100 Recurrent taxes on immovable property

4400 Taxes on financial and capital transactions

1 074.0

4 789.8

10 532.9

17 449.2

18 597.2

10.2

11.4

9.4

10.3

10.3

5110 General taxes

664.4

3 306.4

8 399.9

14 073.1

15 069.5

6.3

7.9

7.5

8.3

8.4

5111 Value added taxes

664.4

3 306.4

8 399.9

14 073.1

15 069.5

6.3

7.9

7.5

8.3

8.4

5120 Taxes on specific goods and services

409.6

1 483.5

2 133.0

3 376.2

3 527.6

3.9

3.5

1.9

2.0

2.0

5121 Excises

166.0

816.2

1 561.2

2 568.9

2 682.7

1.6

1.9

1.4

1.5

1.5

44.7

251.9

652.3

1 180.4

1 261.7

0.4

0.6

0.6

0.7

0.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

-23.4

-112.2

-61.1

-118.0

-714.3

-0.2

-0.3

-0.1

-0.1

-0.4

5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes Non-wastable tax credits Non-wastable tax credits against 1000

0.0

0.0

0.0

179.6

213.5

0.0

0.0

0.0

0.1

0.1

Transfer component

..

..

..

129.6

151.4

..

..

..

0.1

0.1

Tax expenditure component

..

..

..

50.1

62.1

..

..

..

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Servicio de Impuestos internos (Chile's Tax Service).

StatLink 2 https://doi.org/10.1787/888934055481

REVENUE STATISTICS 2019 © OECD 2019

 91

Table 4.10. Chile, tax revenue and % of GDP by level of government and main taxes Billion CLP 1990

2000

% of GDP

2010

2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

1 579.7

6 936.8

19 214.8

29 493.6

31 274.2

15.0

16.5

17.2

17.4

17.4

413.0

1 841.6

8 329.1

11 444.6

12 516.2

3.9

4.4

7.5

6.8

6.9

66.7

232.7

371.4

483.1

506.0

0.6

0.6

0.3

0.3

0.3

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

59.7

255.4

245.0

576.8

738.3

0.6

0.6

0.2

0.3

0.4

1 063.7

4 719.3

10 330.4

17 107.1

18 228.0

10.1

11.2

9.3

10.1

10.1

-23.4

-112.2

-61.1

-118.0

-714.3

-0.2

-0.3

-0.1

-0.1

-0.4

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains 2000 Social security contributions 3000 Taxes on payroll and workforce 4000 Taxes on property 5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

104.7

621.2

1 508.3

2 677.4

2 842.8

1.0

1.5

1.4

1.6

1.6

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

49.6

298.7

653.6

1 154.9

1 211.9

0.5

0.7

0.6

0.7

0.7

5000 Taxes on goods and services

55.0

322.5

854.8

1 522.5

1 630.9

0.5

0.8

0.8

0.9

0.9

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

92.8

344.0

1 122.6

1 958.4

2 121.5

0.9

0.8

1.0

1.2

1.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

92.8

344.0

1 122.6

1 958.4

2 121.5

0.9

0.8

1.0

1.2

1.2

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Servicio de Impuestos internos (Chile's Tax Service).

StatLink 2 https://doi.org/10.1787/888934055500

REVENUE STATISTICS 2019 © OECD 2019

92 

Table 4.11. Czech Republic, tax revenue and % of GDP by selected tax category Billion CZK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

771.6

1 286.9

1 632.4

1 760.0

..

32.4

32.5

34.2

34.9

1000 Taxes on income, profits and capital gains

..

175.8

259.9

361.9

390.6

..

7.4

6.6

7.6

7.7

1100 Of individuals

..

99.7

131.7

183.1

202.2

..

4.2

3.3

3.8

4.0

1200 Corporate

..

76.2

128.2

178.8

188.3

..

3.2

3.2

3.7

3.7

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

341.5

576.0

699.6

757.2

..

14.4

14.5

14.7

15.0

2100 Employees

..

77.3

116.8

143.7

155.8

..

3.2

2.9

3.0

3.1

2200 Employers

..

220.2

363.1

444.2

483.4

..

9.3

9.2

9.3

9.6

2300 Self-employed or non-employed

..

44.1

96.1

111.7

117.9

..

1.9

2.4

2.3

2.3

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

10.9

16.4

23.4

23.8

..

0.5

0.4

0.5

0.5

4100 Recurrent taxes on immovable property

..

4.5

8.8

10.6

10.8

..

0.2

0.2

0.2

0.2

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.6

0.2

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

5.8

7.4

12.8

13.1

..

0.2

0.2

0.3

0.3

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

243.0

427.8

539.0

579.3

..

10.2

10.8

11.3

11.5

5100 Taxes on production, sale, transfer, etc

..

226.4

402.1

512.7

552.0

..

9.5

10.1

10.8

10.9

5110 General taxes

..

141.2

263.5

353.9

387.5

..

5.9

6.6

7.4

7.7

5111 Value added taxes

..

141.2

263.5

353.9

387.5

..

5.9

6.6

7.4

7.7

5120 Taxes on specific goods and services

..

85.1

138.6

158.7

164.5

..

3.6

3.5

3.3

3.3

5121 Excises

..

71.4

138.4

158.4

164.1

..

3.0

3.5

3.3

3.3

5200 Taxes on use of goods and perform activities

..

16.6

25.7

26.3

27.2

..

0.7

0.7

0.6

0.5

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.4

0.1

0.6

0.9

..

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

0.0

25.7

32.8

35.2

..

0.0

0.6

0.7

0.7

Transfer component

..

..

7.8

8.6

8.9

..

..

0.2

0.2

0.2

Tax expenditure component

..

..

17.9

24.2

26.3

..

..

0.5

0.5

0.5

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934055519

REVENUE STATISTICS 2019 © OECD 2019

 93

Table 4.12. Czech Republic, tax revenue and % of GDP by level of government and main taxes Billion CZK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

423.4

687.3

906.4

975.8

..

17.8

17.3

19.0

19.3

1000 Taxes on income, profits and capital gains

..

175.8

259.9

361.9

390.6

..

7.4

6.6

7.6

7.7

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

6.4

7.6

12.8

13.1

..

0.3

0.2

0.3

0.3

5000 Taxes on goods and services

..

241.0

419.6

531.1

571.2

..

10.1

10.6

11.1

11.3

6000 Other taxes

..

0.1

0.1

0.6

0.9

..

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

6.7

17.0

18.5

18.8

..

0.3

0.4

0.4

0.4

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

4.5

8.7

10.6

10.8

..

0.2

0.2

0.2

0.2

5000 Taxes on goods and services

..

2.0

8.2

7.9

8.0

..

0.1

0.2

0.2

0.2

6000 Other taxes

..

0.3

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0 15.0

Social Security Funds Total tax revenue

..

341.5

576.0

699.6

757.2

..

14.4

14.5

14.7

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

341.5

576.0

699.6

757.2

..

14.4

14.5

14.7

15.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934055538

REVENUE STATISTICS 2019 © OECD 2019

94 

Table 4.13. Denmark, tax revenue and % of GDP by selected tax category Billion DKK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

379.8

622.0

810.5

959.6

995.5

44.4

46.9

44.8

45.7

45.7

1000 Taxes on income, profits and capital gains

232.3

382.1

498.1

602.9

630.3

27.1

28.8

27.5

28.7

28.9

1100 Of individuals

205.2

327.5

420.9

509.5

527.0

24.0

24.7

23.2

24.3

24.2

1200 Corporate

14.6

42.1

40.9

59.8

71.3

1.7

3.2

2.3

2.8

3.3

1300 Unallocable between 1100 and 1200

12.5

12.4

36.4

33.7

32.0

1.5

0.9

2.0

1.6

1.5

2000 Social security contributions

0.1

8.4

1.8

1.2

1.1

0.0

0.6

0.1

0.1

0.0

2100 Employees

0.1

8.2

0.9

0.7

0.7

0.0

0.6

0.1

0.0

0.0

2200 Employers

0.0

0.2

0.9

0.5

0.3

0.0

0.0

0.1

0.0

0.0

2300 Self-employed or non-employed

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

2.5

2.3

4.1

5.8

5.4

0.3

0.2

0.2

0.3

0.3

16.2

20.7

33.4

38.3

38.9

1.9

1.6

1.8

1.8

1.8

4100 Recurrent taxes on immovable property

8.8

13.5

24.1

28.2

28.2

1.0

1.0

1.3

1.3

1.3

4200 Recurrent taxes on net wealth

0.9

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

2.2

2.9

3.6

4.2

4.3

0.3

0.2

0.2

0.2

0.2

4400 Taxes on financial and capital transactions

4.1

4.2

5.7

6.0

6.4

0.5

0.3

0.3

0.3

0.3

4500 Non-recurrent taxes

0.1

0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

128.8

205.9

269.6

308.0

316.4

15.1

15.5

14.9

14.7

14.5

5100 Taxes on production, sale, transfer, etc

4000 Taxes on property

122.9

195.1

250.0

283.9

291.2

14.4

14.7

13.8

13.5

13.4

5110 General taxes

80.1

121.6

170.9

197.1

205.9

9.4

9.2

9.4

9.4

9.5

5111 Value added taxes

71.7

121.6

170.9

197.1

205.9

8.4

9.2

9.4

9.4

9.5

5120 Taxes on specific goods and services

42.7

73.5

79.1

86.8

85.3

5.0

5.5

4.4

4.1

3.9

5121 Excises

38.1

68.8

73.7

82.2

80.7

4.5

5.2

4.1

3.9

3.7

5200 Taxes on use of goods and perform activities

4.4

7.4

14.7

16.1

16.7

0.5

0.6

0.8

0.8

0.8

5300 Unallocable between 5100 and 5200

1.6

3.4

4.9

8.0

8.5

0.2

0.3

0.3

0.4

0.4

6000 Other taxes

0.0

0.4

0.2

0.3

0.3

0.0

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

5.0

4.2

4.2

..

..

0.3

0.2

0.2

Transfer component

..

..

0.2

0.2

0.2

..

..

0.0

0.0

0.0

Tax expenditure component

..

..

4.7

4.0

4.0

..

..

0.3

0.2

0.2

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017". Source: Danmarks Statistik.

StatLink 2 https://doi.org/10.1787/888934055557

REVENUE STATISTICS 2019 © OECD 2019

 95

Table 4.14. Denmark, tax revenue and % of GDP by level of government and main taxes Billion DKK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

260.3

421.2

590.0

701.1

729.1

30.4

31.7

32.6

33.4

33.5

124.0

204.5

305.9

376.1

395.6

14.5

15.4

16.9

17.9

18.2

2000 Social security contributions

0.1

1.4

0.9

0.7

0.7

0.0

0.1

0.1

0.0

0.0

3000 Taxes on payroll and workforce

2.5

2.3

4.1

5.8

5.4

0.3

0.2

0.2

0.3

0.3

4000 Taxes on property

7.5

7.2

9.3

10.2

10.7

0.9

0.5

0.5

0.5

0.5

126.2

205.6

269.6

308.0

316.4

14.7

15.5

14.9

14.7

14.5

0.0

0.4

0.2

0.3

0.3

0.0

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

116.9

191.1

216.3

255.0

262.9

13.7

14.4

11.9

12.1

12.1

108.3

177.6

192.3

226.8

234.7

12.7

13.4

10.6

10.8

10.8

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

8.7

13.5

24.1

28.2

28.2

1.0

1.0

1.3

1.3

1.3

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue 1000 Taxes on income, profits and capital gains

Social Security Funds Total tax revenue

0.0

7.1

0.9

0.4

0.3

0.0

0.5

0.1

0.0

0.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

7.1

0.9

0.4

0.3

0.0

0.5

0.1

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government". Source: Danmarks Statistik.

StatLink 2 https://doi.org/10.1787/888934055576

REVENUE STATISTICS 2019 © OECD 2019

96 

Table 4.15. Estonia, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

1.9

4.9

7.3

7.7

..

31.1

33.3

33.5

32.8

1000 Taxes on income, profits and capital gains

..

0.5

1.0

1.6

1.7

..

7.7

6.6

7.5

7.2

1100 Of individuals

..

0.4

0.8

1.3

1.3

..

6.8

5.3

5.8

5.7

1200 Corporate

..

0.1

0.2

0.4

0.4

..

0.9

1.3

1.7

1.5

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.7

1.9

2.4

2.6

..

10.9

12.8

11.2

11.2

2100 Employees

..

0.0

0.1

0.1

0.1

..

0.0

0.8

0.5

0.5

2200 Employers

..

0.7

1.7

2.3

2.5

..

10.7

11.8

10.6

10.6

2300 Self-employed or non-employed

..

0.0

0.0

0.0

0.0

..

0.2

0.1

0.1

0.1

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.1

0.1

0.1

..

0.4

0.3

0.3

0.2

4100 Recurrent taxes on immovable property

..

0.0

0.1

0.1

0.1

..

0.4

0.3

0.3

0.2

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.7

2.0

3.1

3.3

..

12.1

13.4

14.4

14.0

5100 Taxes on production, sale, transfer, etc

..

0.7

1.9

3.0

3.2

..

11.7

13.0

13.9

13.5

5110 General taxes

..

0.5

1.3

2.0

2.1

..

8.4

8.6

9.1

9.1

5111 Value added taxes

..

0.5

1.3

2.0

2.1

..

8.4

8.5

9.1

9.1

5120 Taxes on specific goods and services

..

0.2

0.7

1.0

1.0

..

3.3

4.4

4.8

4.4

5121 Excises

..

0.2

0.6

1.0

1.0

..

3.0

4.2

4.6

4.2

5200 Taxes on use of goods and perform activities

..

0.0

0.1

0.1

0.1

..

0.4

0.4

0.5

0.5

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistics Estonia.

StatLink 2 https://doi.org/10.1787/888934055595

REVENUE STATISTICS 2019 © OECD 2019

 97

Table 4.16. Estonia, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

1.6

3.9

6.0

6.3

..

26.3

26.7

27.6

26.9

1000 Taxes on income, profits and capital gains

..

0.5

1.0

1.6

1.7

..

7.7

6.6

7.5

7.2

2000 Social security contributions

..

0.4

1.0

1.3

1.4

..

6.6

6.8

5.8

5.7

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.7

2.0

3.1

3.3

..

12.0

13.3

14.3

13.9

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

0.0

0.1

0.1

0.1

..

0.5

0.5

0.3

0.3

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.1

0.1

0.1

..

0.4

0.3

0.3

0.2

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.1

0.1

0.1

0.1

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue

..

0.3

0.9

1.2

1.3

..

4.3

5.9

5.4

5.4

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.3

0.9

1.2

1.3

..

4.3

5.9

5.4

5.4

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistics Estonia.

StatLink 2 https://doi.org/10.1787/888934055614

REVENUE STATISTICS 2019 © OECD 2019

98 

Table 4.17. Finland, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

39.1

62.4

76.3

95.1

97.0

42.9

45.8

40.8

44.0

43.3

1000 Taxes on income, profits and capital gains

15.3

26.9

27.1

32.9

34.4

16.8

19.7

14.5

15.2

15.4

1100 Of individuals

13.6

19.1

22.5

28.1

28.3

14.9

14.0

12.1

13.0

12.6

1200 Corporate

1.8

7.8

4.6

4.8

6.1

1.9

5.7

2.4

2.2

2.7

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

10.0

15.8

22.6

27.6

27.0

11.0

11.6

12.1

12.8

12.1

2000 Social security contributions 2100 Employees

1.2

2.9

4.7

6.8

7.5

1.3

2.1

2.5

3.2

3.3

2200 Employers

8.1

11.6

16.0

18.8

17.6

8.9

8.5

8.6

8.7

7.9

2300 Self-employed or non-employed

0.7

1.3

1.9

2.0

1.9

0.8

0.9

1.0

0.9

0.9

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.0

1.5

2.1

3.1

3.5

1.1

1.1

1.1

1.4

1.5

4100 Recurrent taxes on immovable property

0.1

0.6

1.2

1.7

1.8

0.1

0.4

0.6

0.8

0.8

4200 Recurrent taxes on net wealth

0.0

0.2

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.1

0.4

0.4

0.5

0.9

0.2

0.3

0.2

0.2

0.4

4400 Taxes on financial and capital transactions

0.7

0.4

0.5

0.9

0.8

0.8

0.3

0.3

0.4

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

12.7

18.1

24.3

31.2

31.9

14.0

13.3

13.0

14.5

14.2

5100 Taxes on production, sale, transfer, etc

12.6

17.7

23.5

30.0

30.6

13.8

13.0

12.6

13.9

13.7

5110 General taxes

7.5

10.9

15.5

19.7

20.4

8.3

8.0

8.3

9.1

9.1

5111 Value added taxes

7.5

10.9

15.5

19.7

20.4

8.3

8.0

8.3

9.1

9.1

5120 Taxes on specific goods and services

5.0

6.8

8.0

10.3

10.2

5.5

5.0

4.3

4.8

4.5

5121 Excises

3.8

5.6

6.3

8.2

8.0

4.2

4.1

3.4

3.8

3.6

5200 Taxes on use of goods and perform activities

0.2

0.4

0.8

1.2

1.3

0.2

0.3

0.4

0.6

0.6

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.1

0.1

0.1

0.1

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.

StatLink 2 https://doi.org/10.1787/888934055633

REVENUE STATISTICS 2019 © OECD 2019

 99

Table 4.18. Finland, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

20.7

33.1

35.0

45.3

46.9

22.7

24.3

18.7

21.0

21.0

1000 Taxes on income, profits and capital gains

7.0

14.0

9.8

12.7

13.4

7.7

10.3

5.2

5.9

6.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.9

0.9

0.9

1.4

1.7

1.0

0.7

0.5

0.6

0.8

12.7

18.1

24.3

31.1

31.8

14.0

13.3

13.0

14.4

14.2

0.0

0.0

0.1

0.1

0.1

0.1

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

8.4

13.5

18.5

22.0

22.8

9.2

9.9

9.9

10.2

10.2

1000 Taxes on income, profits and capital gains

8.3

12.9

17.3

20.3

21.0

9.1

9.5

9.3

9.4

9.4

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.1

0.6

1.2

1.7

1.8

0.1

0.4

0.6

0.8

0.8

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

10.0

15.7

22.6

27.6

27.0

11.0

11.6

12.1

12.8

12.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

10.0

15.7

22.6

27.6

27.0

11.0

11.6

12.1

12.8

12.1

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.

StatLink 2 https://doi.org/10.1787/888934055652

REVENUE STATISTICS 2019 © OECD 2019

100 

Table 4.19. France, tax revenue and % of GDP by selected tax category Billion EUR 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

433.8

642.2

840.9

1 013.7

1 058.4

41.2

43.4

42.1

45.4

46.1

1000 Taxes on income, profits and capital gains

69.6

159.5

189.9

236.6

250.1

6.6

10.8

9.5

10.6

10.9

1100 Of individuals

46.3

115.3

143.2

191.2

196.6

4.4

7.8

7.2

8.6

8.6

1200 Corporate

23.1

44.2

46.6

45.4

53.5

2.2

3.0

2.3

2.0

2.3

0.3

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

191.1

230.7

321.7

373.1

385.0

18.1

15.6

16.1

16.7

16.8

1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees

57.3

57.4

77.8

96.0

100.3

5.4

3.9

3.9

4.3

4.4

2200 Employers

118.1

158.6

218.3

249.3

257.0

11.2

10.7

10.9

11.2

11.2

15.7

14.6

25.7

27.7

27.7

1.5

1.0

1.3

1.2

1.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce

8.3

14.8

26.8

34.6

35.5

0.8

1.0

1.3

1.5

1.5

4000 Taxes on property

27.4

45.9

72.6

94.6

100.3

2.6

3.1

3.6

4.2

4.4

4100 Recurrent taxes on immovable property

14.8

29.3

49.7

62.3

63.7

1.4

2.0

2.5

2.8

2.8

4200 Recurrent taxes on net wealth

2.6

2.4

4.4

4.8

5.0

0.2

0.2

0.2

0.2

0.2

4300 Estate, inheritance and gift taxes

4.1

6.9

7.7

12.4

14.3

0.4

0.5

0.4

0.6

0.6

4400 Taxes on financial and capital transactions

5.9

7.3

10.8

15.1

17.3

0.6

0.5

0.5

0.7

0.8

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

123.2

165.7

208.7

247.2

259.0

11.7

11.2

10.5

11.1

11.3

5100 Taxes on production, sale, transfer, etc

119.2

161.2

202.4

240.1

251.6

11.3

10.9

10.1

10.7

11.0

5110 General taxes

81.3

109.7

140.3

157.9

165.3

7.7

7.4

7.0

7.1

7.2

5111 Value added taxes

80.0

106.9

135.3

154.4

161.7

7.6

7.2

6.8

6.9

7.0

5120 Taxes on specific goods and services

37.9

51.4

62.1

82.1

86.3

3.6

3.5

3.1

3.7

3.8

5121 Excises

26.8

39.6

45.5

58.5

61.6

2.5

2.7

2.3

2.6

2.7

5200 Taxes on use of goods and perform activities

4.0

4.6

6.3

7.2

7.5

0.4

0.3

0.3

0.3

0.3

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

14.1

24.0

19.5

25.9

26.6

1.3

1.6

1.0

1.2

1.2

6000 Other taxes Non-wastable tax credits Non-wastable tax credits against 1000

..

0.5

17.4

25.9

28.9

..

0.0

0.9

1.2

1.3

Transfer component

..

..

7.9

11.6

14.6

..

..

0.4

0.5

0.6

Tax expenditure component

..

..

9.5

14.3

14.3

..

..

0.5

0.6

0.6

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017". Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.

StatLink 2 https://doi.org/10.1787/888934055671

REVENUE STATISTICS 2019 © OECD 2019

 101

Table 4.20. France, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

200.1

270.0

299.6

338.7

362.0

19.0

18.3

15.0

15.2

15.8

69.6

94.3

97.0

122.8

132.7

6.6

6.4

4.9

5.5

5.8

2000 Social security contributions

3.2

5.4

7.6

8.0

8.3

0.3

0.4

0.4

0.4

0.4

3000 Taxes on payroll and workforce

6.2

10.6

4.2

4.0

3.7

0.6

0.7

0.2

0.2

0.2

4000 Taxes on property

8.6

13.4

15.9

23.1

25.4

0.8

0.9

0.8

1.0

1.1

112.1

143.3

157.2

179.9

190.8

10.6

9.7

7.9

8.1

8.3

0.4

3.1

17.6

0.9

1.1

0.0

0.2

0.9

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

40.2

64.4

88.7

135.8

140.7

3.8

4.4

4.4

6.1

6.1

1000 Taxes on income, profits and capital gains

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

1.7

3.8

7.4

9.6

10.2

0.2

0.3

0.4

0.4

0.4

18.8

32.5

56.7

71.5

74.9

1.8

2.2

2.8

3.2

3.3

6.0

7.2

22.9

31.6

32.3

0.6

0.5

1.1

1.4

1.4

13.7

20.8

1.6

23.1

23.2

1.3

1.4

0.1

1.0

1.0

190.9

305.9

450.6

535.6

551.8

18.1

20.7

22.6

24.0

24.0

0.0

65.2

92.8

113.7

117.4

0.0

4.4

4.7

5.1

5.1

187.9

225.3

314.1

365.1

376.7

17.8

15.2

15.7

16.3

16.4

3000 Taxes on payroll and workforce

0.4

0.4

15.1

21.0

21.6

0.0

0.0

0.8

0.9

0.9

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

2.5

14.9

28.4

35.6

35.7

0.2

1.0

1.4

1.6

1.6

6000 Other taxes

0.0

0.1

0.2

0.3

0.4

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property 5000 Taxes on goods and services 6000 Other taxes Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government". Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.

StatLink 2 https://doi.org/10.1787/888934055690

REVENUE STATISTICS 2019 © OECD 2019

102 

Table 4.21. Germany, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

454.8

767.1

903.3

1 182.3

1 231.3

34.8

36.2

35.0

37.4

37.6

1000 Taxes on income, profits and capital gains

147.3

231.2

257.8

376.3

400.6

11.3

10.9

10.0

11.9

12.2

1100 Of individuals

125.3

194.2

219.4

313.8

334.1

9.6

9.2

8.5

9.9

10.2

22.0

37.1

38.4

62.4

66.5

1.7

1.8

1.5

2.0

2.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

170.4

299.4

354.0

445.0

466.5

13.0

14.1

13.7

14.1

14.2

2100 Employees

73.6

131.6

155.3

199.4

209.6

5.6

6.2

6.0

6.3

6.4

2200 Employers

86.7

147.4

167.2

206.9

216.4

6.6

7.0

6.5

6.5

6.6

2300 Self-employed or non-employed

10.2

20.4

31.5

38.7

40.5

0.8

1.0

1.2

1.2

1.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions

2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

15.3

17.5

21.0

33.4

33.6

1.2

0.8

0.8

1.1

1.0

4100 Recurrent taxes on immovable property

4.5

8.8

11.3

13.7

14.0

0.3

0.4

0.4

0.4

0.4

4200 Recurrent taxes on net wealth

6.2

0.4

0.0

0.4

0.4

0.5

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

1.5

3.0

4.4

7.0

6.1

0.1

0.1

0.2

0.2

0.2

4400 Taxes on financial and capital transactions

3.1

5.2

5.3

12.4

13.1

0.2

0.2

0.2

0.4

0.4

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

121.6

215.3

266.1

320.5

323.6

9.3

10.2

10.3

10.1

9.9

5100 Taxes on production, sale, transfer, etc

117.2

208.1

256.9

301.6

311.7

9.0

9.8

10.0

9.5

9.5

5110 General taxes

75.5

140.9

180.5

219.1

226.9

5.8

6.7

7.0

6.9

6.9

5111 Value added taxes

75.5

140.9

180.5

219.1

226.9

5.8

6.7

7.0

6.9

6.9

5120 Taxes on specific goods and services

41.7

67.2

76.1

82.3

84.5

3.2

3.2

2.9

2.6

2.6

5121 Excises

31.2

57.2

63.5

64.9

66.5

2.4

2.7

2.5

2.1

2.0

5200 Taxes on use of goods and perform activities

4.4

7.2

9.2

18.8

11.9

0.3

0.3

0.4

0.6

0.4

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.2

0.2

0.2

2.0

2.0

0.0

0.0

0.0

0.1

0.1

4000 Taxes on property

Non-wastable tax credits Non-wastable tax credits against 1000

..

39.3

46.3

42.9

43.5

..

1.9

1.8

1.4

1.3

Transfer component

..

..

17.7

15.3

15.3

..

..

0.7

0.5

0.5

Tax expenditure component

..

..

28.6

27.6

28.2

..

..

1.1

0.9

0.9

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.

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REVENUE STATISTICS 2019 © OECD 2019

 103

Table 4.22. Germany, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

143.9

234.8

283.0

350.8

363.6

11.0

11.1

11.0

11.1

11.1

58.2

97.9

104.5

153.4

164.1

4.5

4.6

4.1

4.9

5.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.2

0.0

0.0

0.4

0.4

0.1

0.0

0.0

0.0

0.0

84.6

136.9

178.5

197.1

199.1

6.5

6.5

6.9

6.2

6.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

97.8

172.1

190.6

279.5

289.0

7.5

8.1

7.4

8.8

8.8

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue 1000 Taxes on income, profits and capital gains

58.2

88.9

97.6

143.0

152.9

4.5

4.2

3.8

4.5

4.7

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

7.0

8.5

9.7

19.4

19.3

0.5

0.4

0.4

0.6

0.6

32.6

74.6

83.4

117.1

116.9

2.5

3.5

3.2

3.7

3.6

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

38.4

57.0

71.4

100.0

105.4

2.9

2.7

2.8

3.2

3.2

30.9

44.4

55.7

79.9

83.7

2.4

2.1

2.2

2.5

2.6

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

7.2

9.0

11.3

13.7

14.0

0.5

0.4

0.4

0.4

0.4

5000 Taxes on goods and services

0.3

3.4

4.3

6.3

7.5

0.0

0.2

0.2

0.2

0.2

6000 Other taxes

0.2

0.1

0.1

0.2

0.3

0.0

0.0

0.0

0.0

0.0

170.4

299.4

354.0

445.0

466.5

13.0

14.1

13.7

14.1

14.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

170.4

299.4

354.0

445.0

466.5

13.0

14.1

13.7

14.1

14.2

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services 6000 Other taxes Local government Total tax revenue 1000 Taxes on income, profits and capital gains

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934055728

REVENUE STATISTICS 2019 © OECD 2019

104 

Table 4.23. Greece, tax revenue and % of GDP by selected tax category Billion EUR 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

11.5

47.2

72.4

68.3

70.1

25.2

33.4

32.0

38.7

38.9

1000 Taxes on income, profits and capital gains

2.3

12.7

16.0

16.0

16.0

5.0

9.0

7.1

9.1

8.9

1100 Of individuals

1.6

6.1

9.0

10.4

11.2

3.6

4.3

4.0

5.9

6.2

1200 Corporate

0.6

5.6

5.7

4.4

3.5

1.4

4.0

2.5

2.5

1.9

1300 Unallocable between 1100 and 1200

0.0

0.9

1.2

1.2

1.2

0.1

0.6

0.5

0.7

0.7

2000 Social security contributions

3.5

14.3

24.7

19.3

20.7

7.6

10.1

10.9

10.9

11.5

2100 Employees

1.7

7.6

13.3

11.6

12.2

3.8

5.4

5.9

6.6

6.8

2200 Employers

1.7

6.7

11.5

7.7

8.5

3.8

4.7

5.1

4.4

4.7

2300 Self-employed or non-employed

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.1

0.0

0.0

0.0

0.0

0.2

0.0

0.0

0.0

0.0

4000 Taxes on property

0.5

3.6

3.7

5.5

5.6

1.2

2.6

1.7

3.1

3.1

4100 Recurrent taxes on immovable property

0.0

0.4

0.6

3.7

3.7

0.0

0.3

0.2

2.1

2.0

4200 Recurrent taxes on net wealth

0.0

0.7

1.3

1.1

1.2

0.0

0.5

0.6

0.6

0.6

4300 Estate, inheritance and gift taxes

0.1

0.4

0.2

0.1

0.2

0.3

0.3

0.1

0.1

0.1

4400 Taxes on financial and capital transactions

0.4

2.0

1.1

0.5

0.6

0.8

1.4

0.5

0.3

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.1

0.6

0.0

0.0

0.0

0.1

0.3

0.0

0.0

5000 Taxes on goods and services

5.1

16.4

27.7

27.3

27.6

11.2

11.6

12.3

15.5

15.3

5100 Taxes on production, sale, transfer, etc

4.9

14.6

25.2

23.2

23.3

10.7

10.3

11.2

13.1

12.9

5110 General taxes

3.0

9.2

16.5

14.6

14.9

6.7

6.5

7.3

8.3

8.3

5111 Value added taxes

2.8

8.9

16.0

14.3

14.6

6.2

6.3

7.1

8.1

8.1

5120 Taxes on specific goods and services

1.8

5.3

8.6

8.4

8.2

3.9

3.8

3.8

4.8

4.6

5121 Excises

1.4

4.1

7.6

7.1

6.9

3.0

2.9

3.3

4.0

3.8

5200 Taxes on use of goods and perform activities

0.2

1.3

1.7

3.2

3.4

0.5

0.9

0.7

1.8

1.9

5300 Unallocable between 5100 and 5200

0.0

0.5

0.8

1.0

0.9

0.0

0.4

0.3

0.5

0.5

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017". Source: Ministry of Finance, General accounting Office, 20th Directorate of Budget except the heading 2000 provided by the National Statistics Bureau.

StatLink 2 https://doi.org/10.1787/888934055747

REVENUE STATISTICS 2019 © OECD 2019

 105

Table 4.24. Greece, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

7.8

31.9

46.5

47.6

47.3

17.1

22.6

20.6

27.0

26.2

1000 Taxes on income, profits and capital gains

2.3

12.7

15.9

16.0

16.0

5.0

9.0

7.0

9.1

8.9

2000 Social security contributions

0.0

0.7

1.3

0.7

0.1

0.1

0.5

0.6

0.4

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.5

2.6

2.1

3.9

4.0

1.2

1.8

0.9

2.2

2.2

5000 Taxes on goods and services

4.9

16.0

27.1

27.0

27.3

10.9

11.3

12.0

15.3

15.1

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

0.1

1.0

1.7

1.6

1.7

0.3

0.7

0.8

0.9

0.9

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.1

0.0

0.0

0.0

0.0

0.2

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.8

1.5

1.5

1.6

0.0

0.6

0.7

0.9

0.9

5000 Taxes on goods and services

0.1

0.2

0.2

0.1

0.1

0.1

0.1

0.1

0.1

0.1

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0 11.5

Social Security Funds Total tax revenue

3.4

14.1

24.0

18.7

20.8

7.5

10.0

10.6

10.6

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

3.4

13.6

23.4

18.6

20.7

7.5

9.6

10.4

10.5

11.5

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.2

0.1

0.0

0.0

0.0

0.1

0.1

0.0

0.0

5000 Taxes on goods and services

0.0

0.3

0.4

0.1

0.1

0.0

0.2

0.2

0.1

0.1

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government". Source: Ministry of Finance, General accounting Office, 20th Directorate of Budget except the heading 2000 provided by the National Statistics Bureau.

StatLink 2 https://doi.org/10.1787/888934055766

REVENUE STATISTICS 2019 © OECD 2019

106 

Table 4.25. Hungary, tax revenue and % of GDP by selected tax category Billion HUF 1990

2000

% of GDP

2010

2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

5 140.6

10 145.5

13 887.6

14 642.3

..

38.5

37.3

39.1

38.2

1000 Taxes on income, profits and capital gains

..

1 247.4

2 098.6

2 684.6

2 873.6

..

9.3

7.7

7.6

7.5

1100 Of individuals

..

954.7

1 768.8

1 853.4

2 075.2

..

7.2

6.5

5.2

5.4

1200 Corporate

..

292.7

329.7

831.1

798.3

..

2.2

1.2

2.3

2.1

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

1 506.8

3 184.2

4 613.9

4 704.1

..

11.3

11.7

13.0

12.3

2100 Employees

..

275.3

1 069.1

1 989.8

2 344.7

..

2.1

3.9

5.6

6.1

2200 Employers

..

1 213.2

2 047.6

2 594.2

2 329.0

..

9.1

7.5

7.3

6.1

2300 Self-employed or non-employed

..

0.9

21.2

0.0

0.0

..

0.0

0.1

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

..

17.4

46.3

30.0

30.4

..

0.1

0.2

0.1

0.1

3000 Taxes on payroll and workforce

..

183.4

116.0

220.8

275.6

..

1.4

0.4

0.6

0.7

4000 Taxes on property

..

89.0

312.1

391.9

410.7

..

0.7

1.1

1.1

1.1

4100 Recurrent taxes on immovable property

..

30.8

92.5

210.3

218.1

..

0.2

0.3

0.6

0.6

4200 Recurrent taxes on net wealth

..

0.0

135.7

59.8

53.4

..

0.0

0.5

0.2

0.1

4300 Estate, inheritance and gift taxes

..

5.5

6.3

8.3

9.4

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

52.8

77.6

113.6

129.8

..

0.4

0.3

0.3

0.3

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

2 081.1

4 350.3

5 882.8

6 285.4

..

15.6

16.0

16.6

16.4

5100 Taxes on production, sale, transfer, etc

..

2 052.4

4 238.8

5 735.5

6 136.1

..

15.4

15.6

16.2

16.0

5110 General taxes

..

1 340.6

3 010.8

4 104.6

4 460.3

..

10.0

11.1

11.6

11.6

5111 Value added taxes

..

1 153.7

2 325.6

3 297.2

3 625.1

..

8.6

8.5

9.3

9.5

5120 Taxes on specific goods and services

..

711.8

1 228.0

1 630.9

1 675.8

..

5.3

4.5

4.6

4.4

5121 Excises

..

533.5

929.9

1 150.6

1 157.6

..

4.0

3.4

3.2

3.0

5200 Taxes on use of goods and perform activities

..

28.7

111.6

147.3

149.3

..

0.2

0.4

0.4

0.4

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

32.9

59.4

52.1

47.6

..

0.2

0.2

0.1

0.1

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934055785

REVENUE STATISTICS 2019 © OECD 2019

 107

Table 4.26. Hungary, tax revenue and % of GDP by level of government and main taxes Billion HUF 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

3 316.0

6 391.5

8 409.8

9 134.9

..

24.8

23.5

23.7

23.8

1000 Taxes on income, profits and capital gains

..

1 230.8

2 064.3

2 551.8

2 750.2

..

9.2

7.6

7.2

7.2

2000 Social security contributions

..

136.6

182.0

244.4

353.2

..

1.0

0.7

0.7

0.9

3000 Taxes on payroll and workforce

..

15.4

103.1

212.2

262.9

..

0.1

0.4

0.6

0.7

4000 Taxes on property

..

29.1

182.8

236.7

247.7

..

0.2

0.7

0.7

0.6

5000 Taxes on goods and services

..

1 878.3

3 799.9

5 126.1

5 483.3

..

14.1

14.0

14.5

14.3

6000 Other taxes

..

25.8

59.4

38.6

37.7

..

0.2

0.2

0.1

0.1

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

266.0

652.2

805.7

846.2

..

2.0

2.4

2.3

2.2

1000 Taxes on income, profits and capital gains

..

2.2

0.1

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

1.2

1.2

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

59.9

129.3

155.2

163.0

..

0.4

0.5

0.4

0.4

5000 Taxes on goods and services

..

202.8

521.6

650.4

683.2

..

1.5

1.9

1.8

1.8

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0 12.0

Social Security Funds Total tax revenue

..

1 558.6

3 076.2

4 629.7

4 614.9

..

11.7

11.3

13.1

1000 Taxes on income, profits and capital gains

..

14.5

34.2

132.7

123.4

..

0.1

0.1

0.4

0.3

2000 Social security contributions

..

1 370.2

3 002.2

4 369.5

4 350.9

..

10.3

11.0

12.3

11.3

3000 Taxes on payroll and workforce

..

166.9

11.7

8.6

12.8

..

1.3

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

28.1

105.4

118.0

..

0.0

0.1

0.3

0.3

6000 Other taxes

..

7.0

0.0

13.4

9.9

..

0.1

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934055804

REVENUE STATISTICS 2019 © OECD 2019

108 

Table 4.27. Iceland, tax revenue and % of GDP by selected tax category Billion ISK 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

114.9

254.6

540.3

1 265.6

981.4

30.4

36.0

32.3

50.8

37.5

1000 Taxes on income, profits and capital gains

34.1

101.5

239.7

429.5

482.6

9.0

14.3

14.3

17.2

18.4

1100 Of individuals

30.9

88.5

197.3

337.5

373.0

8.2

12.5

11.8

13.5

14.3

1200 Corporate

3.2

8.4

14.6

62.2

80.0

0.8

1.2

0.9

2.5

3.1

1300 Unallocable between 1100 and 1200

0.0

4.6

27.7

29.9

29.6

0.0

0.7

1.7

1.2

1.1

2000 Social security contributions

3.6

19.7

63.6

85.4

89.6

1.0

2.8

3.8

3.4

3.4

2100 Employees

0.3

..

..

..

..

0.1

..

..

..

..

2200 Employers

3.3

..

..

..

..

0.9

..

..

..

..

2300 Self-employed or non-employed

0.0

..

..

..

..

0.0

..

..

..

..

2400 Unallocable between 2100, 2200 and 2300

0.0

19.7

63.6

85.4

89.6

0.0

2.8

3.8

3.4

3.4

3000 Taxes on payroll and workforce

4.1

0.2

2.8

7.4

7.9

1.1

0.0

0.2

0.3

0.3

4000 Taxes on property

9.7

20.0

38.1

432.6

54.0

2.6

2.8

2.3

17.4

2.1

4100 Recurrent taxes on immovable property

4.1

10.1

28.5

38.7

43.4

1.1

1.4

1.7

1.6

1.7

4200 Recurrent taxes on net wealth

2.4

5.2

3.8

0.4

0.3

0.6

0.7

0.2

0.0

0.0

4300 Estate, inheritance and gift taxes

0.2

0.8

2.6

3.7

4.3

0.1

0.1

0.2

0.1

0.2

4400 Taxes on financial and capital transactions

2.9

3.1

2.7

4.9

4.6

0.8

0.4

0.2

0.2

0.2

4500 Non-recurrent taxes

0.0

0.1

0.1

384.6

0.5

0.0

0.0

0.0

15.4

0.0

4600 Other recurrent taxes on property

0.0

0.7

0.3

0.4

0.9

0.0

0.1

0.0

0.0

0.0

5000 Taxes on goods and services

58.9

112.2

190.1

295.8

330.8

15.6

15.9

11.4

11.9

12.6

5100 Taxes on production, sale, transfer, etc

56.6

100.7

179.0

277.1

311.2

15.0

14.2

10.7

11.1

11.9

5110 General taxes

37.1

72.7

122.4

205.4

234.0

9.8

10.3

7.3

8.2

8.9

5111 Value added taxes

32.7

72.7

122.4

205.4

234.0

8.7

10.3

7.3

8.2

8.9

5120 Taxes on specific goods and services

19.5

28.0

56.6

71.7

77.2

5.2

4.0

3.4

2.9

3.0

5121 Excises

2.3

23.6

46.7

61.7

67.7

0.6

3.3

2.8

2.5

2.6

5200 Taxes on use of goods and perform activities

2.4

11.6

11.1

18.8

19.6

0.6

1.6

0.7

0.8

0.7

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

4.5

1.0

6.0

14.9

16.4

1.2

0.1

0.4

0.6

0.6

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

1.6

2.8

..

..

..

0.1

0.1

Transfer component

..

..

..

1.3

2.3

..

..

..

0.1

0.1

Tax expenditure component

..

..

..

0.3

0.4

..

..

..

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The 2016 figure for Iceland includes the one-off revenues from stability contributions. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934055823

REVENUE STATISTICS 2019 © OECD 2019

 109

Table 4.28. Iceland, tax revenue and % of GDP by level of government and main taxes Billion ISK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

91.6

195.1

402.3

1 030.2

721.7

24.3

27.6

24.1

41.4

27.6

19.9

55.5

132.9

240.8

274.6

5.3

7.8

7.9

9.7

10.5

2000 Social security contributions

3.6

19.7

63.6

85.4

89.6

1.0

2.8

3.8

3.4

3.4

3000 Taxes on payroll and workforce

4.1

0.2

2.8

7.4

7.9

1.1

0.0

0.2

0.3

0.3

4000 Taxes on property

6.0

9.9

9.7

394.1

10.8

1.6

1.4

0.6

15.8

0.4

57.7

108.9

187.4

287.6

322.3

15.3

15.4

11.2

11.5

12.3

0.4

1.0

6.0

14.9

16.4

0.1

0.1

0.4

0.6

0.6

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

23.3

59.4

138.0

235.4

259.7

6.2

8.4

8.2

9.5

9.9

14.2

46.0

106.8

188.7

208.0

3.8

6.5

6.4

7.6

7.9

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

3.7

10.1

28.4

38.5

43.2

1.0

1.4

1.7

1.5

1.7

5000 Taxes on goods and services

1.2

3.3

2.8

8.2

8.5

0.3

0.5

0.2

0.3

0.3

6000 Other taxes

4.1

0.0

0.0

0.0

0.0

1.1

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue 1000 Taxes on income, profits and capital gains

Social Security Funds Total tax revenue

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The 2016 figure for Iceland includes the one-off revenues from stability contributions. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934055842

REVENUE STATISTICS 2019 © OECD 2019

110 

Table 4.29. Ireland, tax revenue and % of GDP by selected tax category Billion EUR 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

12.3

33.3

45.3

63.5

66.9

32.4

30.8

27.0

23.4

22.5

1000 Taxes on income, profits and capital gains

4.7

14.6

17.5

27.4

29.1

12.3

13.4

10.5

10.1

9.8

1100 Of individuals

4.1

10.6

13.6

20.0

20.9

10.7

9.8

8.1

7.4

7.0

1200 Corporate

0.6

3.9

3.9

7.4

8.2

1.6

3.6

2.4

2.7

2.8

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

1.7

3.9

8.4

10.7

11.4

4.6

3.6

5.0

3.9

3.9

2100 Employees

0.6

0.9

3.2

3.5

3.7

1.5

0.9

1.9

1.3

1.3

2200 Employers

1.1

2.8

4.9

6.7

7.2

2.9

2.6

2.9

2.4

2.4

2300 Self-employed or non-employed

0.1

0.2

0.3

0.6

0.5

0.2

0.2

0.2

0.2

0.2

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.2

0.0

0.3

0.4

0.4

0.4

0.0

0.2

0.1

0.1

4000 Taxes on property

0.6

1.9

2.4

3.8

3.8

1.5

1.8

1.4

1.4

1.3

4100 Recurrent taxes on immovable property

0.3

0.6

1.3

1.8

1.8

0.8

0.5

0.8

0.7

0.6

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.0

0.2

0.2

0.4

0.4

0.1

0.2

0.1

0.2

0.2

4400 Taxes on financial and capital transactions

0.2

1.1

0.8

1.6

1.5

0.6

1.0

0.5

0.6

0.5

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

5.1

12.7

16.4

20.7

21.7

13.6

11.7

9.8

7.6

7.3

5100 Taxes on production, sale, transfer, etc

4.9

12.2

15.1

18.7

19.7

13.0

11.2

9.0

6.9

6.6

5110 General taxes

2.5

7.6

10.1

12.8

13.1

6.6

7.1

6.0

4.7

4.4

5111 Value added taxes

2.5

7.6

10.1

12.8

13.1

6.6

7.1

6.0

4.7

4.4

5120 Taxes on specific goods and services

2.4

4.5

5.0

5.9

6.6

6.4

4.2

3.0

2.2

2.2

5121 Excises

2.1

4.4

4.9

5.8

6.2

5.5

4.1

2.9

2.1

2.1

5200 Taxes on use of goods and perform activities

0.2

0.6

1.3

1.9

2.0

0.5

0.5

0.8

0.7

0.7

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

1.1

0.5

0.5

..

..

0.6

0.2

0.2

Transfer component

..

..

0.0

0.0

0.0

..

..

0.0

0.0

0.0

Tax expenditure component

..

..

1.1

0.5

0.5

..

..

0.6

0.2

0.2

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Annual Report of he Revenue Commissioners, Financial Accounts and National Income and Expenditure Accounts.

StatLink 2 https://doi.org/10.1787/888934055861

REVENUE STATISTICS 2019 © OECD 2019

 111

Table 4.30. Ireland, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

10.1

28.7

36.9

52.3

55.2

26.7

26.5

22.0

19.3

18.6

1000 Taxes on income, profits and capital gains

4.7

14.6

17.5

27.4

29.1

12.3

13.4

10.5

10.1

9.8

2000 Social security contributions

0.1

0.1

1.5

1.4

1.5

0.2

0.1

0.9

0.5

0.5

3000 Taxes on payroll and workforce

0.2

0.0

0.3

0.4

0.4

0.4

0.0

0.2

0.1

0.1

4000 Taxes on property

0.3

1.3

1.1

2.5

2.5

0.7

1.2

0.6

0.9

0.8

5000 Taxes on goods and services

5.0

12.7

16.4

20.7

21.7

13.1

11.7

9.8

7.6

7.3

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

0.3

0.7

1.5

1.4

1.4

0.9

0.6

0.9

0.5

0.5

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.1

0.2

0.1

0.1

0.1

0.1

0.1

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.3

0.6

1.3

1.4

1.3

0.8

0.5

0.8

0.5

0.5

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue

1.6

3.8

6.7

9.2

9.8

4.3

3.5

4.0

3.4

3.3

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

1.6

3.8

6.7

9.2

9.8

4.3

3.5

4.0

3.4

3.3

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Annual Report of he Revenue Commissioners, Financial Accounts and National Income and Expenditure Accounts.

StatLink 2 https://doi.org/10.1787/888934055880

REVENUE STATISTICS 2019 © OECD 2019

112 

Table 4.31. Israel, tax revenue and % of GDP by selected tax category Billion ILS 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

188.3

268.6

381.6

413.4

..

34.9

30.7

31.1

32.5

1000 Taxes on income, profits and capital gains

..

74.6

78.3

120.5

146.9

..

13.8

9.0

9.8

11.6

1100 Of individuals

..

54.8

48.2

75.6

85.4

..

10.2

5.5

6.2

6.7

1200 Corporate

..

18.0

23.1

37.8

41.9

..

3.3

2.6

3.1

3.3

1300 Unallocable between 1100 and 1200

..

1.8

6.9

7.1

19.6

..

0.3

0.8

0.6

1.5

2000 Social security contributions

..

27.6

45.3

63.5

66.8

..

5.1

5.2

5.2

5.3

2100 Employees

..

15.8

27.8

35.9

37.9

..

2.9

3.2

2.9

3.0

2200 Employers

..

8.2

11.4

19.5

20.6

..

1.5

1.3

1.6

1.6

2300 Self-employed or non-employed

..

3.6

6.1

8.1

8.3

..

0.7

0.7

0.7

0.7

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

6.8

10.3

14.1

15.2

..

1.3

1.2

1.1

1.2

4000 Taxes on property

..

16.9

28.8

39.2

41.3

..

3.1

3.3

3.2

3.2

4100 Recurrent taxes on immovable property

..

11.3

18.8

24.4

24.9

..

2.1

2.1

2.0

2.0

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

3.2

4.1

6.6

6.6

..

0.6

0.5

0.5

0.5

4500 Non-recurrent taxes

..

2.4

6.0

8.2

9.8

..

0.5

0.7

0.7

0.8

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

62.4

105.9

144.3

143.2

..

11.6

12.1

11.8

11.3

5100 Taxes on production, sale, transfer, etc

..

57.9

98.1

134.4

133.3

..

10.7

11.2

11.0

10.5

5110 General taxes

..

49.9

79.9

112.9

111.0

..

9.3

9.1

9.2

8.7

5111 Value added taxes

..

39.8

65.5

92.0

94.5

..

7.4

7.5

7.5

7.4

5120 Taxes on specific goods and services

..

8.0

18.1

21.6

22.3

..

1.5

2.1

1.8

1.8

5121 Excises

..

6.6

15.5

18.3

19.3

..

1.2

1.8

1.5

1.5

5200 Taxes on use of goods and perform activities

..

4.5

7.8

9.9

9.9

..

0.8

0.9

0.8

0.8

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

0.1

1.3

1.6

..

..

0.0

0.1

0.1

Transfer component

..

..

0.1

1.2

1.6

..

..

0.0

0.1

0.1

Tax expenditure component

..

..

0.0

0.1

0.0

..

..

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. Source: Israel Central Bureau of Statistics and Israel Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934055899

REVENUE STATISTICS 2019 © OECD 2019

 113

Table 4.32. Israel, tax revenue and % of GDP by level of government and main taxes Billion ILS 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

148.0

199.9

288.1

315.1

..

27.5

22.9

23.5

24.8

1000 Taxes on income, profits and capital gains

..

74.6

78.3

120.5

146.9

..

13.8

9.0

9.8

11.6

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

6.8

10.3

14.1

15.2

..

1.3

1.2

1.1

1.2

4000 Taxes on property

..

4.8

6.6

10.7

11.3

..

0.9

0.8

0.9

0.9

5000 Taxes on goods and services

..

61.8

104.7

142.9

141.7

..

11.5

12.0

11.6

11.1

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

12.7

23.4

30.0

31.5

..

2.4

2.7

2.4

2.5

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

12.1

22.2

28.5

30.0

..

2.2

2.5

2.3

2.4

5000 Taxes on goods and services

..

0.6

1.1

1.5

1.5

..

0.1

0.1

0.1

0.1

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue

..

27.6

45.3

63.5

66.8

..

5.1

5.2

5.2

5.3

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

27.6

45.3

63.5

66.8

..

5.1

5.2

5.2

5.3

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. Source: Israel Central Bureau of Statistics and Israel Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934055918

REVENUE STATISTICS 2019 © OECD 2019

114 

Table 4.33. Italy, tax revenue and % of GDP by selected tax category Billion EUR 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

265.1

503.1

671.9

714.9

727.8

36.4

40.6

41.9

42.3

42.1

1000 Taxes on income, profits and capital gains

96.7

166.9

219.5

228.4

230.9

13.3

13.5

13.7

13.5

13.4

1100 Of individuals

69.7

124.9

180.5

183.7

187.0

9.6

10.1

11.3

10.9

10.8

1200 Corporate

26.6

34.7

36.7

36.3

36.3

3.7

2.8

2.3

2.1

2.1

0.4

7.3

2.3

8.3

7.6

0.1

0.6

0.1

0.5

0.4

2000 Social security contributions

87.3

143.6

209.1

215.9

220.6

12.0

11.6

13.0

12.8

12.8

2100 Employees

16.8

27.3

37.6

40.0

40.9

2.3

2.2

2.3

2.4

2.4

2200 Employers

62.5

99.9

144.3

144.0

147.3

8.6

8.1

9.0

8.5

8.5

2300 Self-employed or non-employed

8.0

16.4

27.2

31.9

32.4

1.1

1.3

1.7

1.9

1.9

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.9

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

4000 Taxes on property

6.0

23.4

32.4

46.9

44.9

0.8

1.9

2.0

2.8

2.6

4100 Recurrent taxes on immovable property

0.0

9.4

9.7

21.7

22.1

0.0

0.8

0.6

1.3

1.3

4200 Recurrent taxes on net wealth

0.0

0.0

2.1

0.4

0.4

0.0

0.0

0.1

0.0

0.0

4300 Estate, inheritance and gift taxes

0.4

1.0

0.5

0.7

0.8

0.1

0.1

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

5.6

12.3

17.4

17.7

17.7

0.8

1.0

1.1

1.0

1.0

4500 Non-recurrent taxes

0.0

0.1

0.9

4.2

1.1

0.0

0.0

0.1

0.3

0.1

4600 Other recurrent taxes on property

0.0

0.6

1.9

2.2

2.8

0.0

0.0

0.1

0.1

0.2

5000 Taxes on goods and services

74.3

140.3

176.6

201.3

206.9

10.2

11.3

11.0

11.9

12.0

5100 Taxes on production, sale, transfer, etc

67.1

125.7

158.5

176.4

181.5

9.2

10.1

9.9

10.4

10.5

5110 General taxes

38.9

77.5

97.6

102.4

107.9

5.3

6.3

6.1

6.1

6.2

5111 Value added taxes

38.9

77.5

97.6

102.4

107.9

5.3

6.3

6.1

6.1

6.2

5120 Taxes on specific goods and services

28.0

48.3

61.0

74.0

73.6

3.9

3.9

3.8

4.4

4.3

5121 Excises

20.3

31.5

36.4

48.4

46.8

2.8

2.5

2.3

2.9

2.7

5200 Taxes on use of goods and perform activities

4.5

8.5

10.5

13.3

13.2

0.6

0.7

0.7

0.8

0.8

5300 Unallocable between 5100 and 5200

2.7

6.1

7.6

11.7

12.2

0.4

0.5

0.5

0.7

0.7

6000 Other taxes

0.0

27.3

31.9

20.2

22.3

0.0

2.2

2.0

1.2

1.3

1300 Unallocable between 1100 and 1200

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

0.0

12.6

10.3

..

..

0.0

0.7

0.6

Transfer component

..

..

0.1

3.7

1.2

..

..

0.0

0.2

0.1

Tax expenditure component

..

..

-0.1

8.9

9.1

..

..

0.0

0.5

0.5

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministero dell’economia e delle finanze; Istituto nazionale di statistica.

StatLink 2 https://doi.org/10.1787/888934055937

REVENUE STATISTICS 2019 © OECD 2019

 115

Table 4.34. Italy, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

168.9

280.8

357.3

388.4

389.9

23.2

22.7

22.3

23.0

22.6

92.7

154.2

193.9

197.6

197.7

12.7

12.4

12.1

11.7

11.4

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.9

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

4000 Taxes on property

6.0

12.9

21.0

26.5

24.1

0.8

1.0

1.3

1.6

1.4

69.3

113.6

142.5

164.4

168.0

9.5

9.2

8.9

9.7

9.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

7.7

77.2

103.2

107.7

112.7

1.1

6.2

6.4

6.4

6.5

1000 Taxes on income, profits and capital gains

4.0

12.7

25.6

30.8

33.1

0.6

1.0

1.6

1.8

1.9

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

10.5

11.5

20.4

20.8

0.0

0.8

0.7

1.2

1.2

5000 Taxes on goods and services

3.7

26.7

34.2

36.2

36.6

0.5

2.2

2.1

2.1

2.1

6000 Other taxes

0.0

27.3

31.9

20.2

22.3

0.0

2.2

2.0

1.2

1.3

87.3

143.6

209.1

215.9

220.6

12.0

11.6

13.0

12.8

12.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

87.3

143.6

209.1

215.9

220.6

12.0

11.6

13.0

12.8

12.8

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministero dell’economia e delle finanze; Istituto nazionale di statistica.

StatLink 2 https://doi.org/10.1787/888934055956

REVENUE STATISTICS 2019 © OECD 2019

116 

Table 4.35. Japan, tax revenue and % of GDP by selected tax category Billion JPY 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

130 842.7

136 235.8

132 484.3

164 962.9

171 751.4

28.2

25.8

26.5

30.7

31.4

1000 Taxes on income, profits and capital gains

65 681.6

47 398.2

40 034.3

50 447.7

52 657.9

14.2

9.0

8.0

9.4

9.6

1100 Of individuals

36 393.6

28 677.3

24 662.7

30 669.6

32 324.6

7.8

5.4

4.9

5.7

5.9

1200 Corporate

29 288.0

18 720.9

15 371.6

19 778.1

20 333.3

6.3

3.5

3.1

3.7

3.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

34 612.6

47 968.3

54 460.6

66 614.3

68 561.7

7.5

9.1

10.9

12.4

12.5

2100 Employees

13 895.0

19 829.9

23 592.6

29 311.4

30 339.9

3.0

3.8

4.7

5.5

5.5

2200 Employers

16 648.8

22 455.5

24 674.2

30 560.4

31 636.6

3.6

4.2

4.9

5.7

5.8

4 068.8

5 682.9

6 193.8

6 742.5

6 585.2

0.9

1.1

1.2

1.3

1.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1300 Unallocable between 1100 and 1200

2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

12 296.3

14 294.4

12 878.3

13 772.3

14 073.1

2.7

2.7

2.6

2.6

2.6

7 098.5

10 413.7

10 225.0

10 165.1

10 323.1

1.5

2.0

2.0

1.9

1.9

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

1 918.0

1 782.2

1 250.4

2 131.4

2 292.0

0.4

0.3

0.3

0.4

0.4

4400 Taxes on financial and capital transactions

3 279.8

2 098.5

1 402.9

1 475.8

1 458.0

0.7

0.4

0.3

0.3

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

17 916.8

26 227.2

24 730.2

33 711.0

36 031.3

3.9

5.0

5.0

6.3

6.6

5100 Taxes on production, sale, transfer, etc

15 646.5

23 180.2

22 160.4

31 254.2

33 581.7

3.4

4.4

4.4

5.8

6.1

5110 General taxes

5 778.3

12 350.3

12 675.2

21 931.0

22 249.2

1.2

2.3

2.5

4.1

4.1

5111 Value added taxes

5 778.3

12 350.3

12 675.2

21 931.0

22 249.2

1.2

2.3

2.5

4.1

4.1

5120 Taxes on specific goods and services

9 868.2

10 829.9

9 485.2

9 323.2

11 332.5

2.1

2.0

1.9

1.7

2.1

5121 Excises

8 637.2

9 837.0

8 622.4

8 315.9

10 241.0

1.9

1.9

1.7

1.5

1.9

5200 Taxes on use of goods and perform activities

2 270.3

3 047.0

2 569.8

2 456.8

2 449.6

0.5

0.6

0.5

0.5

0.4

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

335.4

347.7

381.1

417.6

427.4

0.1

0.1

0.1

0.1

0.1

4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth

5300 Unallocable between 5100 and 5200 6000 Other taxes Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Tax Bureau, Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934055975

REVENUE STATISTICS 2019 © OECD 2019

 117

Table 4.36. Japan, tax revenue and % of GDP by level of government and main taxes Billion JPY

% of GDP

1990

2000

2010

2016

2017

1990

2000

2010

2016

2017

62 779.7

52 720.8

43 707.4

58 956.3

64 284.1

13.5

10.0

8.8

11.0

11.7

44 379.1

30 536.2

23 372.1

30 721.4

33 782.5

9.6

5.8

4.7

5.7

6.2

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4 601.6

3 314.9

2 274.5

3 210.5

3 343.5

1.0

0.6

0.5

0.6

0.6

13 799.0

18 869.7

18 060.9

25 024.4

27 158.1

3.0

3.6

3.6

4.7

5.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

33 450.4

35 546.7

34 316.3

39 392.3

38 905.6

7.2

6.7

6.9

7.3

7.1

21 302.5

16 862.0

16 662.3

19 726.3

18 875.4

4.6

3.2

3.3

3.7

3.4

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

7 694.7

10 979.5

10 603.8

10 561.8

10 729.6

1.7

2.1

2.1

2.0

2.0

5000 Taxes on goods and services

4 117.8

7 357.5

6 669.2

8 686.6

8 873.2

0.9

1.4

1.3

1.6

1.6

335.4

347.7

381.1

417.6

427.4

0.1

0.1

0.1

0.1

0.1

34 612.6

47 968.3

54 460.6

66 614.3

68 561.7

7.5

9.1

10.9

12.4

12.5

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

34 612.6

47 968.3

54 460.6

66 614.3

68 561.7

7.5

9.1

10.9

12.4

12.5

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Federal or Central government Total tax revenue 1000 Taxes on income, profits and capital gains

4000 Taxes on property 5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue 1000 Taxes on income, profits and capital gains

6000 Other taxes Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Tax Bureau, Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934055994

REVENUE STATISTICS 2019 © OECD 2019

118 

Table 4.37. Korea, tax revenue and % of GDP by selected tax category Billion KRW 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

37 261.7

136 295.0

295 968.0

430 752.0

465 470.0

18.8

21.5

23.4

26.2

26.9

1000 Taxes on income, profits and capital gains

12 203.5

39 254.0

82 905.0

134 503.0

149 420.0

6.2

6.2

6.6

8.2

8.6

1100 Of individuals

7 440.4

19 950.0

42 098.0

75 711.0

83 121.0

3.8

3.1

3.3

4.6

4.8

1200 Corporate

4 756.6

19 271.0

40 807.0

58 792.0

66 299.0

2.4

3.0

3.2

3.6

3.8

6.5

33.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

3 760.0

22 759.0

69 090.0

112 658.0

119 676.0

1.9

3.6

5.5

6.9

6.9

2100 Employees

1 464.0

8 578.0

28 213.0

48 077.0

51 125.0

0.7

1.4

2.2

2.9

3.0

2200 Employers

1 694.0

9 409.0

30 856.0

51 190.0

54 063.0

0.9

1.5

2.4

3.1

3.1

602.0

4 772.0

10 021.0

13 391.0

14 488.0

0.3

0.8

0.8

0.8

0.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1300 Unallocable between 1100 and 1200

2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce

152.8

258.0

714.0

1 293.0

1 376.0

0.1

0.0

0.1

0.1

0.1

4 388.9

16 846.0

33 516.0

49 820.0

54 406.0

2.2

2.7

2.6

3.0

3.1

980.0

3 385.0

9 270.0

13 095.0

14 319.0

0.5

0.5

0.7

0.8

0.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

353.9

989.0

3 076.0

5 350.0

6 785.0

0.2

0.2

0.2

0.3

0.4

2 959.7

11 935.0

21 170.0

31 375.0

33 302.0

1.5

1.9

1.7

1.9

1.9

95.3

537.0

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

16 497.5

52 271.0

99 769.0

121 197.0

129 065.0

8.3

8.2

7.9

7.4

7.5

5100 Taxes on production, sale, transfer, etc

16 023.5

50 023.0

96 573.0

113 644.0

121 293.0

8.1

7.9

7.6

6.9

7.0

5110 General taxes

6 964.4

23 212.0

51 800.0

68 229.0

74 361.0

3.5

3.7

4.1

4.2

4.3

5111 Value added taxes

6 964.4

23 212.0

51 800.0

68 229.0

74 361.0

3.5

3.7

4.1

4.2

4.3

5120 Taxes on specific goods and services

9 059.1

26 811.0

44 773.0

45 415.0

46 932.0

4.6

4.2

3.5

2.8

2.7

5121 Excises

4 923.7

18 155.0

31 340.0

34 762.0

35 779.0

2.5

2.9

2.5

2.1

2.1

473.9

2 248.0

3 196.0

7 553.0

7 772.0

0.2

0.4

0.3

0.5

0.4

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

259.1

4 907.0

9 974.0

11 281.0

11 527.0

0.1

0.8

0.8

0.7

0.7

4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property

5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance and Economy, Ministry of Home Affairs.

StatLink 2 https://doi.org/10.1787/888934056013

REVENUE STATISTICS 2019 © OECD 2019

 119

Table 4.38. Korea, tax revenue and % of GDP by level of government and main taxes Billion KRW 2010

% of GDP

1990

2000

2016

2017

1990

2000

2010

2016

2017

27 140.8

92 935.0

177 718.0

242 562.0

265 385.0

13.7

14.6

14.0

14.8

15.3

11 655.2

35 824.0

75 352.0

121 127.0

134 685.0

5.9

5.6

6.0

7.4

7.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

29.3

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

866.3

5 866.0

11 288.0

14 849.0

16 946.0

0.4

0.9

0.9

0.9

1.0

14 377.5

46 812.0

86 629.0

102 439.0

109 365.0

7.3

7.4

6.8

6.2

6.3

212.5

4 433.0

4 449.0

4 147.0

4 389.0

0.1

0.7

0.4

0.3

0.3

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

6 360.9

20 601.0

49 160.0

75 532.0

80 409.0

3.2

3.2

3.9

4.6

4.6

548.3

3 430.0

7 553.0

13 376.0

14 735.0

0.3

0.5

0.6

0.8

0.9

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

123.5

258.0

714.0

1 293.0

1 376.0

0.1

0.0

0.1

0.1

0.1

4000 Taxes on property

3 522.6

10 980.0

22 228.0

34 971.0

37 460.0

1.8

1.7

1.8

2.1

2.2

5000 Taxes on goods and services

2 120.0

5 459.0

13 140.0

18 758.0

19 700.0

1.1

0.9

1.0

1.1

1.1

46.6

474.0

5 525.0

7 134.0

7 138.0

0.0

0.1

0.4

0.4

0.4

3 760.0

22 759.0

69 090.0

112 658.0

119 676.0

1.9

3.6

5.5

6.9

6.9

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3 760.0

22 759.0

69 090.0

112 658.0

119 676.0

1.9

3.6

5.5

6.9

6.9

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Federal or Central government Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions 3000 Taxes on payroll and workforce 4000 Taxes on property 5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions 3000 Taxes on payroll and workforce

6000 Other taxes Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance and Economy, Ministry of Home Affairs.

StatLink 2 https://doi.org/10.1787/888934056032

REVENUE STATISTICS 2019 © OECD 2019

120 

Table 4.39. Latvia, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

2.0

5.2

7.8

8.4

..

29.1

28.8

31.2

31.1

1000 Taxes on income, profits and capital gains

..

0.5

1.3

2.0

2.2

..

7.0

7.2

8.0

8.2

1100 Of individuals

..

0.4

1.1

1.6

1.8

..

5.5

6.2

6.3

6.6

1200 Corporate

..

0.1

0.2

0.4

0.4

..

1.5

1.0

1.7

1.6

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.7

1.6

2.1

2.3

..

9.8

8.7

8.3

8.4

2100 Employees

..

0.2

0.4

0.5

0.6

..

2.4

2.2

2.1

2.3

2200 Employers

..

0.5

1.2

1.5

1.6

..

7.3

6.4

6.1

6.0

2300 Self-employed or non-employed

..

0.0

0.0

0.0

0.0

..

0.0

0.1

0.1

0.1

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.1

0.2

0.3

0.3

..

1.1

0.9

1.1

1.0

4100 Recurrent taxes on immovable property

..

0.1

0.1

0.2

0.2

..

0.9

0.7

0.9

0.8

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

0.0

0.0

0.0

0.0

..

0.2

0.1

0.2

0.2

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.8

2.1

3.4

3.6

..

11.2

11.9

13.6

13.4

5100 Taxes on production, sale, transfer, etc

..

0.7

2.0

3.2

3.4

..

10.8

11.2

12.9

12.7

5110 General taxes

..

0.5

1.3

2.3

2.4

..

7.0

7.3

9.2

9.0

5111 Value added taxes

..

0.5

1.2

2.0

2.2

..

7.0

6.7

8.1

8.0

5120 Taxes on specific goods and services

..

0.3

0.7

0.9

1.0

..

3.8

3.9

3.8

3.7

5121 Excises

..

0.2

0.6

0.9

0.9

..

3.4

3.6

3.5

3.4

5200 Taxes on use of goods and perform activities

..

0.0

0.1

0.2

0.2

..

0.5

0.7

0.7

0.7

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056051

REVENUE STATISTICS 2019 © OECD 2019

 121

Table 4.40. Latvia, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

1.0

2.5

4.2

4.5

..

14.4

14.2

16.8

16.6

1000 Taxes on income, profits and capital gains

..

0.2

0.4

0.8

0.8

..

3.1

2.2

3.1

3.1

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.2

0.2

0.2

0.2

5000 Taxes on goods and services

..

0.8

2.1

3.4

3.6

..

11.2

11.8

13.5

13.3

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

0.3

1.0

1.5

1.6

..

4.9

5.8

5.9

6.0

1000 Taxes on income, profits and capital gains

..

0.3

0.9

1.2

1.4

..

3.9

5.0

4.9

5.1

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.1

0.1

0.2

0.2

..

0.9

0.7

0.9

0.8

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.1

0.1

0.1

0.1

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue

..

0.7

1.6

2.1

2.3

..

9.8

8.7

8.3

8.4

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.7

1.6

2.1

2.3

..

9.8

8.7

8.3

8.4

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056070

REVENUE STATISTICS 2019 © OECD 2019

122 

Table 4.41. Lithuania, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

4.1

7.9

11.5

12.5

..

30.8

28.3

29.7

29.5

1000 Taxes on income, profits and capital gains

..

1.1

1.3

2.2

2.3

..

8.2

4.6

5.6

5.4

1100 Of individuals

..

1.0

1.0

1.5

1.6

..

7.6

3.6

4.0

3.9

1200 Corporate

..

0.1

0.3

0.6

0.6

..

0.7

1.0

1.6

1.5

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

1.3

3.3

4.7

5.2

..

10.1

11.7

12.1

12.3

2100 Employees

..

0.1

0.6

1.0

1.1

..

0.8

2.3

2.5

2.5

2200 Employers

..

1.1

2.1

3.2

3.5

..

8.3

7.5

8.2

8.3

2300 Self-employed or non-employed

..

0.1

0.5

0.5

0.6

..

1.0

1.9

1.4

1.4

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.1

0.1

0.1

0.1

..

0.5

0.4

0.3

0.3

4100 Recurrent taxes on immovable property

..

0.1

0.1

0.1

0.1

..

0.5

0.4

0.3

0.3

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

..

..

0.0

0.0

0.0

..

5000 Taxes on goods and services

..

1.6

3.2

4.4

4.8

..

12.0

11.5

11.4

11.4

5100 Taxes on production, sale, transfer, etc

..

1.5

3.1

4.4

4.7

..

11.5

11.2

11.2

11.2

5110 General taxes

..

1.1

2.2

3.0

3.3

..

8.0

7.8

7.8

7.9

5111 Value added taxes

..

1.0

2.2

3.0

3.3

..

7.4

7.7

7.8

7.8

5120 Taxes on specific goods and services

..

0.5

1.0

1.3

1.4

..

3.5

3.4

3.4

3.3

5121 Excises

..

0.4

0.9

1.2

1.3

..

3.2

3.2

3.2

3.2

5200 Taxes on use of goods and perform activities

..

0.1

0.1

0.1

0.1

..

0.5

0.3

0.2

0.2

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017". Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056089

REVENUE STATISTICS 2019 © OECD 2019

 123

Table 4.42. Lithuania, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

2.7

4.5

6.6

7.0

..

20.1

15.9

16.9

16.7

1000 Taxes on income, profits and capital gains

..

1.1

1.3

2.2

2.3

..

8.2

4.6

5.6

5.4

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

1.6

3.2

4.4

4.8

..

11.9

11.4

11.3

11.3

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

0.1

0.1

0.1

0.1

..

0.6

0.5

0.4

0.4

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.1

0.1

0.1

0.1

..

0.5

0.4

0.3

0.3

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.1

0.1

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0 12.3

Social Security Funds Total tax revenue

..

1.3

3.3

4.7

5.2

..

10.1

11.7

12.1

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

1.3

3.3

4.7

5.2

..

10.1

11.7

12.1

12.3

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government". Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056108

REVENUE STATISTICS 2019 © OECD 2019

124 

Table 4.43. Luxembourg, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

3.7

8.5

15.0

20.2

21.4

33.5

36.9

37.4

37.9

38.7

1000 Taxes on income, profits and capital gains

1.5

3.1

5.5

7.4

8.0

13.5

13.5

13.6

14.0

14.4

1100 Of individuals

0.9

1.6

3.2

5.0

5.1

8.1

6.8

7.9

9.4

9.1

1200 Corporate

0.6

1.5

2.3

2.5

2.9

5.4

6.6

5.8

4.6

5.2

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

1.0

2.2

4.4

5.7

6.1

9.2

9.6

10.8

10.8

11.1

2100 Employees

0.4

1.0

2.0

2.6

2.8

3.5

4.3

5.0

4.9

5.0

2200 Employers

0.5

1.0

1.9

2.4

2.6

4.5

4.2

4.7

4.5

4.6

2300 Self-employed or non-employed

0.1

0.3

0.5

0.7

0.8

1.2

1.2

1.2

1.4

1.4

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.3

0.9

1.1

1.9

2.1

2.8

3.9

2.6

3.5

3.7

4100 Recurrent taxes on immovable property

0.0

0.0

0.0

0.0

0.0

0.1

0.1

0.1

0.1

0.1

4200 Recurrent taxes on net wealth

0.2

0.6

0.8

1.4

1.5

1.6

2.7

2.1

2.7

2.7

4300 Estate, inheritance and gift taxes

0.0

0.0

0.1

0.1

0.1

0.1

0.1

0.1

0.2

0.2

4400 Taxes on financial and capital transactions

0.1

0.2

0.2

0.3

0.4

1.0

1.0

0.4

0.6

0.7

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.9

2.2

4.1

5.1

5.2

7.9

9.7

10.2

9.6

9.4

5100 Taxes on production, sale, transfer, etc

0.8

2.2

4.0

5.0

5.1

7.7

9.6

10.0

9.4

9.3

5110 General taxes

0.4

1.1

2.6

3.4

3.4

4.0

4.9

6.4

6.4

6.2

5111 Value added taxes

0.4

1.1

2.6

3.4

3.4

4.0

4.9

6.4

6.4

6.2

5120 Taxes on specific goods and services

0.4

1.1

1.5

1.6

1.7

3.7

4.7

3.7

3.1

3.1

5121 Excises

0.4

1.0

1.4

1.4

1.4

3.3

4.5

3.5

2.7

2.6

5200 Taxes on use of goods and perform activities

0.0

0.0

0.1

0.1

0.1

0.2

0.1

0.2

0.2

0.2

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.1

0.1

0.1

0.1

0.1

0.1

0.1

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

0.2

0.2

..

..

..

0.4

0.4

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: General account of the State.

StatLink 2 https://doi.org/10.1787/888934056127

REVENUE STATISTICS 2019 © OECD 2019

 125

Table 4.44. Luxembourg, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

2.4

5.8

10.1

13.7

14.4

22.1

25.3

25.2

25.8

26.1

1000 Taxes on income, profits and capital gains

1.3

2.6

4.9

6.7

7.2

11.6

11.5

12.1

12.6

12.9

2000 Social security contributions

0.0

0.1

0.1

0.2

0.2

0.1

0.3

0.3

0.3

0.3

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.3

0.9

1.0

1.8

2.0

2.6

3.8

2.5

3.4

3.6

5000 Taxes on goods and services

0.8

2.2

4.1

5.0

5.1

7.7

9.7

10.2

9.4

9.2

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.1

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

0.2

0.5

0.7

0.8

0.9

2.1

2.1

1.6

1.5

1.6

1000 Taxes on income, profits and capital gains

0.2

0.5

0.6

0.7

0.8

1.9

2.0

1.5

1.3

1.5

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.1

0.1

0.2

0.1

0.1

0.1

0.1

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0 10.8

Social Security Funds Total tax revenue

1.0

2.2

4.2

5.6

6.0

9.1

9.3

10.5

10.5

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

1.0

2.2

4.2

5.6

6.0

9.1

9.3

10.5

10.5

10.8

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: General account of the State.

StatLink 2 https://doi.org/10.1787/888934056146

REVENUE STATISTICS 2019 © OECD 2019

126 

Table 4.45. Mexico, tax revenue and % of GDP by selected tax category Billion MXN 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

102.0

767.2

1 716.2

3 343.3

3 527.1

12.1

11.5

12.8

16.6

16.1

34.7

276.5

683.6

1 427.1

1 572.0

4.1

4.1

5.1

7.1

7.2

1100 Of individuals

..

..

313.5

681.8

754.1

..

..

2.3

3.4

3.4

1200 Corporate

..

..

246.7

700.9

769.2

..

..

1.8

3.5

3.5

1300 Unallocable between 1100 and 1200

34.7

276.5

123.4

44.4

48.7

4.1

4.1

0.9

0.2

0.2

2000 Social security contributions

17.2

138.2

277.5

435.0

467.7

2.0

2.1

2.1

2.2

2.1

2100 Employees

..

..

..

..

..

..

..

..

..

..

2200 Employers

..

..

..

..

..

..

..

..

..

..

2300 Self-employed or non-employed

..

..

..

..

..

..

..

..

..

..

17.2

138.2

277.5

435.0

467.7

2.0

2.1

2.1

2.2

2.1

3000 Taxes on payroll and workforce

1.8

11.2

36.9

76.8

84.1

0.2

0.2

0.3

0.4

0.4

4000 Taxes on property

1.9

14.0

39.0

63.3

67.8

0.2

0.2

0.3

0.3

0.3

4100 Recurrent taxes on immovable property

1.0

9.9

25.7

40.4

44.7

0.1

0.1

0.2

0.2

0.2

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

0.9

4.0

13.2

22.9

23.2

0.1

0.1

0.1

0.1

0.1

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

44.8

319.6

651.9

1 295.7

1 283.0

5.3

4.8

4.9

6.4

5.9

5100 Taxes on production, sale, transfer, etc

44.2

310.3

630.1

1 274.7

1 262.8

5.2

4.6

4.7

6.3

5.8

5110 General taxes

26.6

189.6

504.5

791.7

816.0

3.2

2.8

3.8

3.9

3.7

5111 Value added taxes

26.6

189.6

504.5

791.7

816.0

3.2

2.8

3.8

3.9

3.7

5120 Taxes on specific goods and services

17.5

120.7

125.6

483.0

446.7

2.1

1.8

0.9

2.4

2.0

5121 Excises

10.1

86.2

86.1

420.4

378.5

1.2

1.3

0.6

2.1

1.7

5200 Taxes on use of goods and perform activities

0.7

9.3

21.8

20.9

20.3

0.1

0.1

0.2

0.1

0.1

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

1.6

7.7

27.4

45.5

52.5

0.2

0.1

0.2

0.2

0.2

1000 Taxes on income, profits and capital gains

2400 Unallocable between 2100, 2200 and 2300

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

40.3

44.9

46.8

..

..

0.3

0.2

0.2

Transfer component

..

..

9.7

1.1

1.0

..

..

0.1

0.0

0.0

Tax expenditure component

..

..

30.6

43.7

45.8

..

..

0.2

0.2

0.2

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934056165

REVENUE STATISTICS 2019 © OECD 2019

 127

Table 4.46. Mexico, tax revenue and % of GDP by level of government and main taxes Billion MXN 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

81.4

600.5

1 351.5

2 724.3

2 859.3

9.7

9.0

10.1

13.5

13.0

34.7

276.5

683.6

1 427.1

1 572.0

4.1

4.1

5.1

7.1

7.2

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.8

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

44.6

318.1

645.6

1 268.4

1 254.9

5.3

4.8

4.8

6.3

5.7

1.3

5.9

22.2

28.8

32.4

0.2

0.1

0.2

0.1

0.1

2.2

20.5

58.3

133.0

144.2

0.3

0.3

0.4

0.7

0.7

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

1.0

11.2

36.8

76.8

84.1

0.1

0.2

0.3

0.4

0.4

4000 Taxes on property

0.9

7.0

13.1

23.6

26.1

0.1

0.1

0.1

0.1

0.1

5000 Taxes on goods and services

0.1

1.3

5.8

25.9

26.8

0.0

0.0

0.0

0.1

0.1

6000 Other taxes

0.2

0.9

2.5

6.7

7.2

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

1.3

8.0

29.0

50.9

56.0

0.1

0.1

0.2

0.3

0.3

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.0

6.9

25.8

39.6

41.8

0.1

0.1

0.2

0.2

0.2

5000 Taxes on goods and services

0.1

0.2

0.5

1.3

1.4

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.1

0.9

2.6

10.0

12.8

0.0

0.0

0.0

0.1

0.1

17.2

138.2

277.5

435.0

467.7

2.0

2.1

2.1

2.2

2.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

17.2

138.2

277.5

435.0

467.7

2.0

2.1

2.1

2.2

2.1

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934056184

REVENUE STATISTICS 2019 © OECD 2019

128 

Table 4.47. Netherlands, tax revenue and % of GDP by selected tax category Billion EUR 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

104.4

166.8

227.9

272.0

285.7

39.7

36.9

35.7

38.4

38.7

1000 Taxes on income, profits and capital gains

33.7

43.3

63.6

74.0

85.8

12.8

9.6

9.9

10.4

11.6

1100 Of individuals

25.8

25.1

49.0

50.3

61.6

9.8

5.6

7.7

7.1

8.3

1200 Corporate

7.9

18.1

14.6

23.7

24.2

3.0

4.0

2.3

3.3

3.3

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

39.1

64.5

82.7

103.9

101.9

14.9

14.3

12.9

14.7

13.8

2100 Employees

24.1

35.3

41.6

42.0

39.6

9.2

7.8

6.5

5.9

5.4

2200 Employers

7.8

18.7

29.4

36.6

37.7

3.0

4.1

4.6

5.2

5.1

2300 Self-employed or non-employed

7.1

10.5

11.7

25.3

24.6

2.7

2.3

1.8

3.6

3.3

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

3.8

8.8

8.8

10.8

11.5

1.5

1.9

1.4

1.5

1.6

4100 Recurrent taxes on immovable property

1.7

3.1

4.2

6.6

6.9

0.7

0.7

0.7

0.9

0.9

4200 Recurrent taxes on net wealth

0.6

0.8

0.0

0.0

0.0

0.2

0.2

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.5

1.5

1.7

1.8

1.8

0.2

0.3

0.3

0.3

0.2

4400 Taxes on financial and capital transactions

1.0

3.4

2.8

2.3

2.7

0.4

0.8

0.4

0.3

0.4

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

27.6

48.2

70.1

80.3

83.2

10.5

10.7

11.0

11.3

11.3

5100 Taxes on production, sale, transfer, etc

25.1

43.6

62.5

71.6

74.4

9.5

9.6

9.8

10.1

10.1

5110 General taxes

17.2

28.9

42.7

47.9

49.9

6.5

6.4

6.7

6.8

6.8

5111 Value added taxes

17.2

28.8

42.7

47.8

49.8

6.5

6.4

6.7

6.8

6.8

5120 Taxes on specific goods and services

7.9

14.7

19.8

23.7

24.5

3.0

3.3

3.1

3.3

3.3

5121 Excises

6.0

13.8

18.4

19.0

19.7

2.3

3.0

2.9

2.7

2.7

5200 Taxes on use of goods and perform activities

2.5

4.6

7.6

8.7

8.8

1.0

1.0

1.2

1.2

1.2

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.3

0.8

1.0

0.7

0.9

0.1

0.2

0.2

0.1

0.1

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Social security contributions and local taxes: Central Bureau of Statistics. Other taxes: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056203

REVENUE STATISTICS 2019 © OECD 2019

 129

Table 4.48. Netherlands, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

61.4

95.1

135.1

156.7

172.0

23.3

21.0

21.1

22.1

23.3

33.7

43.3

63.6

74.0

85.8

12.8

9.6

9.9

10.4

11.6

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

2.1

5.7

4.6

5.6

6.2

0.8

1.3

0.7

0.8

0.8

25.3

45.4

66.2

76.4

79.2

9.6

10.0

10.4

10.8

10.7

0.3

0.8

0.8

0.7

0.9

0.1

0.2

0.1

0.1

0.1

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

2.5

5.6

8.1

8.3

8.6

0.9

1.2

1.3

1.2

1.2

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.7

3.1

4.2

5.2

5.3

0.7

0.7

0.7

0.7

0.7

5000 Taxes on goods and services

0.8

2.5

3.7

3.2

3.3

0.3

0.6

0.6

0.4

0.4

6000 Other taxes

0.0

0.0

0.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

39.1

64.5

82.7

103.9

101.9

14.9

14.3

12.9

14.7

13.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

39.1

64.5

82.7

103.9

101.9

14.9

14.3

12.9

14.7

13.8

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Social security contributions and local taxes: Central Bureau of Statistics. Other taxes: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056222

REVENUE STATISTICS 2019 © OECD 2019

130 

Table 4.49. New Zealand, tax revenue and % of GDP by selected tax category Billion NZD 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

27.5

39.8

62.3

86.6

92.7

36.2

32.5

30.3

31.7

32.1

1000 Taxes on income, profits and capital gains

16.4

23.9

33.5

48.1

51.5

21.6

19.5

16.3

17.6

17.8

1100 Of individuals

13.2

17.1

23.5

31.9

35.0

17.4

14.0

11.4

11.7

12.1

1200 Corporate

1.8

4.9

7.6

13.5

13.6

2.3

4.0

3.7

4.9

4.7

1300 Unallocable between 1100 and 1200

1.4

1.8

2.4

2.8

2.9

1.9

1.5

1.1

1.0

1.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2100 Employees

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2200 Employers

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2300 Self-employed or non-employed

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.9

2.1

4.1

5.3

5.5

2.5

1.7

2.0

1.9

1.9

4100 Recurrent taxes on immovable property

1.7

2.0

4.0

5.2

5.4

2.3

1.7

2.0

1.9

1.9

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.1

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

0.1

0.1

0.1

0.1

0.1

0.1

0.1

0.0

0.0

0.0

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

9.2

13.8

24.7

33.2

35.6

12.1

11.3

12.0

12.1

12.3

5100 Taxes on production, sale, transfer, etc

8.7

12.9

23.1

30.9

33.2

11.4

10.5

11.2

11.3

11.5

5110 General taxes

6.2

9.9

19.1

25.8

28.0

8.1

8.1

9.3

9.5

9.7

5111 Value added taxes

6.2

9.9

19.1

25.8

28.0

8.1

8.1

9.3

9.5

9.7

5120 Taxes on specific goods and services

2.5

3.0

4.0

5.1

5.3

3.3

2.5

1.9

1.9

1.8

5121 Excises

1.9

2.1

1.8

2.2

2.2

2.5

1.8

0.9

0.8

0.8

5200 Taxes on use of goods and perform activities

0.5

0.9

1.6

2.3

2.4

0.7

0.7

0.8

0.8

0.8

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

1.1

2.8

2.3

2.2

..

0.9

1.4

0.8

0.8

Transfer component

..

0.7

1.8

1.1

1.0

..

0.6

0.9

0.4

0.3

Tax expenditure component

..

0.3

1.0

1.2

1.2

..

0.3

0.5

0.5

0.4

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Local Authorities Statistics, Department of Statistics, Wellington.

StatLink 2 https://doi.org/10.1787/888934056241

REVENUE STATISTICS 2019 © OECD 2019

 131

Table 4.50. New Zealand, tax revenue and % of GDP by level of government and main taxes Billion NZD 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

25.8

37.5

57.9

80.8

86.6

34.0

30.7

28.1

29.6

30.0

16.4

23.9

33.5

48.1

51.5

21.6

19.5

16.3

17.6

17.8

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.3

0.1

0.1

0.1

0.1

0.4

0.1

0.0

0.0

0.0

5000 Taxes on goods and services

9.1

13.6

24.3

32.6

35.0

12.0

11.1

11.8

11.9

12.1

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

State/Regional Total tax revenue

Local government Total tax revenue

1.7

2.3

4.5

5.8

6.1

2.2

1.9

2.2

2.1

2.1

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

1.6

2.0

4.0

5.2

5.4

2.0

1.7

2.0

1.9

1.9

5000 Taxes on goods and services

0.1

0.2

0.4

0.6

0.6

0.2

0.2

0.2

0.2

0.2

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Local Authorities Statistics, Department of Statistics, Wellington.

StatLink 2 https://doi.org/10.1787/888934056260

REVENUE STATISTICS 2019 © OECD 2019

132 

Table 4.51. Norway, tax revenue and % of GDP by selected tax category Billion NOK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

301.8

631.6

1 086.7

1 207.6

1 282.0

40.2

41.9

41.9

38.7

38.8

1000 Taxes on income, profits and capital gains

106.3

284.2

512.0

458.2

499.7

14.2

18.8

19.7

14.7

15.1

1100 Of individuals

79.1

152.0

256.5

332.8

339.1

10.5

10.1

9.9

10.7

10.3

1200 Corporate

27.2

132.2

255.5

125.4

160.6

3.6

8.8

9.9

4.0

4.9

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

79.4

132.2

243.0

331.4

341.6

10.6

8.8

9.4

10.6

10.3

2100 Employees

25.3

45.2

81.0

115.4

119.3

3.4

3.0

3.1

3.7

3.6

2200 Employers

50.1

79.2

148.1

193.8

199.3

6.7

5.3

5.7

6.2

6.0

2300 Self-employed or non-employed

3.9

7.8

13.9

22.3

23.0

0.5

0.5

0.5

0.7

0.7

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

1.9

0.0

0.0

0.0

0.0

0.1

4000 Taxes on property

8.9

14.5

30.9

39.2

42.9

1.2

1.0

1.2

1.3

1.3

4100 Recurrent taxes on immovable property

2.2

2.8

8.5

13.7

14.6

0.3

0.2

0.3

0.4

0.4

4200 Recurrent taxes on net wealth

5.1

7.7

14.1

16.7

19.0

0.7

0.5

0.5

0.5

0.6

4300 Estate, inheritance and gift taxes

0.4

1.3

2.4

0.2

0.1

0.1

0.1

0.1

0.0

0.0

4400 Taxes on financial and capital transactions

1.1

2.7

5.9

8.6

9.2

0.1

0.2

0.2

0.3

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

107.3

200.7

300.7

378.8

395.9

14.3

13.3

11.6

12.1

12.0

5100 Taxes on production, sale, transfer, etc

1300 Unallocable between 1100 and 1200

102.9

185.9

284.9

358.8

376.6

13.7

12.3

11.0

11.5

11.4

5110 General taxes

56.7

125.0

201.8

270.1

284.7

7.6

8.3

7.8

8.7

8.6

5111 Value added taxes

56.7

124.2

201.2

269.2

282.8

7.6

8.2

7.8

8.6

8.6

5120 Taxes on specific goods and services

46.2

60.9

83.1

88.8

91.9

6.2

4.0

3.2

2.8

2.8

5121 Excises

37.5

54.9

76.3

79.5

81.3

5.0

3.6

2.9

2.5

2.5

5200 Taxes on use of goods and perform activities

4.4

14.8

15.8

19.9

19.4

0.6

1.0

0.6

0.6

0.6

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

1.2

3.6

4.0

..

..

0.0

0.1

0.1

Transfer component

..

..

1.0

3.0

3.2

..

..

0.0

0.1

0.1

Tax expenditure component

..

..

0.3

0.6

0.8

..

..

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistics Norway; National Accounts.

StatLink 2 https://doi.org/10.1787/888934056279

REVENUE STATISTICS 2019 © OECD 2019

 133

Table 4.52. Norway, tax revenue and % of GDP by level of government and main taxes Billion NOK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

165.4

536.1

938.4

1 012.1

1 078.4

22.1

35.6

36.2

32.4

50.6

198.4

380.8

288.9

324.7

6.8

13.2

14.7

9.3

9.8

2000 Social security contributions

4.7

132.2

243.0

331.4

341.6

0.6

8.8

9.4

10.6

10.3

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

1.9

0.0

0.0

0.0

0.0

0.1

4000 Taxes on property

3.4

7.0

16.0

15.4

16.5

0.5

0.5

0.6

0.5

0.5

106.7

198.6

298.6

376.5

393.7

14.2

13.2

11.5

12.1

11.9

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

61.6

95.5

148.2

195.4

203.5

8.2

6.3

5.7

6.3

6.2

55.7

85.8

131.2

169.3

175.0

7.4

5.7

5.1

5.4

5.3

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

5.5

7.6

14.9

23.9

26.3

0.7

0.5

0.6

0.8

0.8

5000 Taxes on goods and services

0.4

2.1

2.2

2.3

2.2

0.1

0.1

0.1

0.1

0.1

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

74.8

0.0

0.0

0.0

0.0

10.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

74.6

0.0

0.0

0.0

0.0

10.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes

32.6

State/Regional Total tax revenue

Local government Total tax revenue 1000 Taxes on income, profits and capital gains

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistics Norway; National Accounts.

StatLink 2 https://doi.org/10.1787/888934056298

REVENUE STATISTICS 2019 © OECD 2019

134 

Table 4.53. Poland, tax revenue and % of GDP by selected tax category Billion PLN 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

246.0

454.0

624.2

679.1

..

32.9

31.4

33.5

34.1

1000 Taxes on income, profits and capital gains

..

50.3

91.0

124.3

137.5

..

6.7

6.3

6.7

6.9

1100 Of individuals

..

32.4

62.9

90.1

99.1

..

4.3

4.4

4.8

5.0

1200 Corporate

..

17.9

28.1

34.2

38.4

..

2.4

1.9

1.8

1.9

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

96.4

156.0

236.3

255.0

..

12.9

10.8

12.7

12.8

2100 Employees

..

42.4

60.2

97.1

105.8

..

5.7

4.2

5.2

5.3

2200 Employers

..

41.1

65.4

91.9

100.9

..

5.5

4.5

4.9

5.1

2300 Self-employed or non-employed

..

12.9

30.4

47.3

48.3

..

1.7

2.1

2.5

2.4

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

1.6

3.7

4.2

4.5

..

0.2

0.3

0.2

0.2

4000 Taxes on property

..

10.6

19.1

25.6

27.1

..

1.4

1.3

1.4

1.4

4100 Recurrent taxes on immovable property

..

8.4

16.4

22.7

23.8

..

1.1

1.1

1.2

1.2

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.2

0.3

0.3

0.3

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

2.0

2.4

2.6

3.0

..

0.3

0.2

0.1

0.2

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

86.9

182.0

229.6

250.6

..

11.6

12.6

12.3

12.6

5100 Taxes on production, sale, transfer, etc

..

84.9

175.2

221.5

243.2

..

11.4

12.1

11.9

12.2

5110 General taxes

..

51.6

109.7

134.6

154.7

..

6.9

7.6

7.2

7.8

5111 Value added taxes

..

51.6

109.7

134.6

154.7

..

6.9

7.6

7.2

7.8

5120 Taxes on specific goods and services

..

33.3

65.5

87.0

88.6

..

4.5

4.5

4.7

4.5

5121 Excises

..

27.2

62.0

75.6

79.0

..

3.6

4.3

4.1

4.0

5200 Taxes on use of goods and perform activities

..

2.0

6.8

8.1

7.4

..

0.3

0.5

0.4

0.4

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.3

0.6

0.9

1.0

..

0.0

0.0

0.1

0.1

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934056317

REVENUE STATISTICS 2019 © OECD 2019

 135

Table 4.54. Poland, tax revenue and % of GDP by level of government and main taxes Billion PLN 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

126.9

239.2

304.7

334.3

..

17.0

16.6

16.4

16.8

1000 Taxes on income, profits and capital gains

..

40.0

57.7

75.2

83.4

..

5.3

4.0

4.0

4.2

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

1.6

3.7

4.2

4.5

..

0.2

0.3

0.2

0.2

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

85.3

177.8

225.3

246.4

..

11.4

12.3

12.1

12.4

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

22.7

57.1

79.8

86.2

..

3.0

4.0

4.3

4.3

1000 Taxes on income, profits and capital gains

..

10.3

33.3

49.0

54.1

..

1.4

2.3

2.6

2.7

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

10.6

19.1

25.6

27.1

..

1.4

1.3

1.4

1.4

5000 Taxes on goods and services

..

1.5

4.1

4.2

4.1

..

0.2

0.3

0.2

0.2

6000 Other taxes

..

0.3

0.6

0.9

1.0

..

0.0

0.0

0.1

0.1 12.8

Social Security Funds Total tax revenue

..

96.4

156.0

236.3

255.0

..

12.9

10.8

12.7

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

96.4

156.0

236.3

255.0

..

12.9

10.8

12.7

12.8

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934056336

REVENUE STATISTICS 2019 © OECD 2019

136 

Table 4.55. Portugal, tax revenue and % of GDP by selected tax category Billion EUR 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

14.8

39.9

54.7

63.6

67.0

26.5

31.1

30.4

34.1

34.4

1000 Taxes on income, profits and capital gains

3.8

11.7

14.6

18.3

18.9

6.8

9.1

8.1

9.8

9.7

1100 Of individuals

2.4

6.9

9.6

12.6

12.6

4.2

5.4

5.4

6.8

6.5

1200 Corporate

1.2

4.7

4.9

5.7

6.3

2.1

3.7

2.7

3.0

3.2

1300 Unallocable between 1100 and 1200

0.3

0.0

0.1

0.0

0.0

0.5

0.0

0.0

0.0

0.0

2000 Social security contributions

4.0

10.2

15.5

16.9

17.9

7.2

7.9

8.6

9.1

9.2

2100 Employees

1.5

4.3

6.7

7.2

7.6

2.6

3.3

3.7

3.9

3.9

2200 Employers

2.4

5.9

8.8

9.7

10.3

4.3

4.6

4.9

5.2

5.3

2300 Self-employed or non-employed

0.1

0.0

0.0

0.0

0.0

0.3

0.0

0.0

0.0

0.0

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.4

1.5

1.9

2.4

2.6

0.7

1.1

1.1

1.3

1.4

4100 Recurrent taxes on immovable property

0.1

0.5

1.1

1.5

1.6

0.2

0.4

0.6

0.8

0.8

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.1

0.1

0.0

0.0

0.0

0.1

0.1

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

0.2

0.9

0.8

0.9

1.1

0.3

0.7

0.5

0.5

0.5

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

6.6

16.1

22.0

25.3

26.8

11.7

12.5

12.2

13.5

13.8

5100 Taxes on production, sale, transfer, etc

6.4

15.6

21.2

24.0

25.5

11.5

12.2

11.8

12.9

13.1

5110 General taxes

2.9

9.7

13.5

15.8

16.8

5.2

7.6

7.5

8.5

8.6

5111 Value added taxes

2.9

9.7

13.5

15.8

16.8

5.2

7.6

7.5

8.5

8.6

5120 Taxes on specific goods and services

3.5

5.9

7.7

8.3

8.7

6.3

4.6

4.3

4.4

4.5

5121 Excises

2.1

4.5

5.7

5.8

6.1

3.7

3.5

3.1

3.1

3.1

5200 Taxes on use of goods and perform activities

0.1

0.4

0.7

1.1

1.2

0.2

0.3

0.4

0.6

0.6

5300 Unallocable between 5100 and 5200

0.0

0.1

0.0

0.1

0.0

0.0

0.0

0.0

0.1

0.0

6000 Other taxes

0.0

0.3

0.5

0.6

0.6

0.1

0.2

0.3

0.3

0.3

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Instituto Nacionale de Estatistica; Conta do Estado, Contas de Gerência dos Fundos e Serviços Autonomos da Administraçao Central; Estatisticas das Financas publicas; Relatorio do Instituto de Gestao Financeira da Seguranta Social, Contas de Gerência das Regioes Autonomas da Madeira e dos Atores.

StatLink 2 https://doi.org/10.1787/888934056355

REVENUE STATISTICS 2019 © OECD 2019

 137

Table 4.56. Portugal, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

9.8

27.8

36.5

46.3

48.9

17.6

21.6

20.3

24.8

25.1

1000 Taxes on income, profits and capital gains

3.6

11.1

13.6

17.0

17.7

6.4

8.7

7.5

9.1

9.1

2000 Social security contributions

0.0

1.3

1.9

5.5

5.9

0.0

1.0

1.1

3.0

3.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.1

0.3

0.2

0.2

0.3

0.1

0.2

0.1

0.1

0.2

5000 Taxes on goods and services

6.1

14.8

20.3

22.9

24.4

10.9

11.5

11.3

12.3

12.5

6000 Other taxes

0.0

0.3

0.5

0.6

0.5

0.1

0.2

0.3

0.3

0.3

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

0.8

2.5

3.6

4.6

4.8

1.5

2.0

2.0

2.5

2.4

1000 Taxes on income, profits and capital gains

0.2

0.6

1.1

1.3

1.2

0.4

0.4

0.6

0.7

0.6

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.3

1.2

1.7

2.2

2.3

0.6

0.9

0.9

1.2

1.2

5000 Taxes on goods and services

0.3

0.7

0.8

1.2

1.2

0.5

0.6

0.5

0.6

0.6

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue

4.0

9.4

14.4

12.4

13.1

7.2

7.3

8.0

6.6

6.7

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

4.0

8.8

13.5

11.4

12.0

7.2

6.9

7.5

6.1

6.2

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.5

0.8

1.0

1.0

0.0

0.4

0.5

0.5

0.5

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Instituto Nacionale de Estatistica; Conta do Estado, Contas de Gerência dos Fundos e Serviços Autonomos da Administraçao Central; Estatisticas das Financas publicas; Relatorio do Instituto de Gestao Financeira da Seguranta Social, Contas de Gerência das Regioes Autonomas da Madeira e dos Atores.

StatLink 2 https://doi.org/10.1787/888934056374

REVENUE STATISTICS 2019 © OECD 2019

138 

Table 4.57. Slovak Republic, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

10.6

19.0

26.3

28.1

..

33.6

28.1

32.3

33.1

1000 Taxes on income, profits and capital gains

..

2.2

3.6

5.7

6.0

..

6.9

5.3

7.0

7.0

1100 Of individuals

..

1.1

1.8

2.7

2.9

..

3.3

2.6

3.3

3.4

1200 Corporate

..

0.8

1.7

2.8

2.9

..

2.6

2.5

3.5

3.4

1300 Unallocable between 1100 and 1200

..

0.3

0.2

0.2

0.2

..

1.0

0.2

0.2

0.2

2000 Social security contributions

..

4.4

8.2

11.4

12.3

..

14.0

12.1

14.1

14.5

2100 Employees

..

0.9

2.1

2.6

2.9

..

2.9

3.1

3.3

3.5

2200 Employers

..

2.9

4.6

6.5

7.2

..

9.0

6.8

8.0

8.5

2300 Self-employed or non-employed

..

0.7

1.5

2.3

2.2

..

2.1

2.2

2.9

2.6

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.2

0.3

0.3

0.4

..

0.6

0.4

0.4

0.4

4100 Recurrent taxes on immovable property

..

0.1

0.3

0.3

0.4

..

0.5

0.4

0.4

0.4

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

0.0

0.0

0.0

0.0

..

0.1

0.0

0.0

0.0

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

3.8

6.8

8.7

9.3

..

12.2

10.1

10.7

11.0

5100 Taxes on production, sale, transfer, etc

..

3.6

6.3

8.0

8.6

..

11.5

9.3

9.8

10.1

5110 General taxes

..

2.2

4.2

5.4

5.9

..

6.9

6.2

6.7

7.0

5111 Value added taxes

..

2.2

4.2

5.4

5.9

..

6.9

6.2

6.7

7.0

5120 Taxes on specific goods and services

..

1.5

2.1

2.5

2.7

..

4.6

3.1

3.1

3.1

5121 Excises

..

1.0

1.9

2.2

2.3

..

3.1

2.9

2.7

2.7

5200 Taxes on use of goods and perform activities

..

0.2

0.4

0.6

0.6

..

0.7

0.6

0.7

0.7

5300 Unallocable between 5100 and 5200

..

0.0

0.1

0.2

0.2

..

0.0

0.2

0.2

0.2

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

0.3

0.3

0.3

..

..

0.4

0.3

0.3

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056393

REVENUE STATISTICS 2019 © OECD 2019

 139

Table 4.58. Slovak Republic, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

6.2

10.3

14.4

15.5

..

19.5

15.3

17.8

18.2

1000 Taxes on income, profits and capital gains

..

2.2

3.6

5.7

6.0

..

6.9

5.3

7.0

7.0

2000 Social security contributions

..

0.1

0.2

0.3

0.4

..

0.3

0.3

0.3

0.5

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.1

0.0

0.0

0.0

..

0.2

0.0

0.0

0.0

5000 Taxes on goods and services

..

3.8

6.5

8.5

9.1

..

12.1

9.7

10.5

10.7

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

0.1

0.5

0.5

0.5

..

0.5

0.8

0.6

0.6

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.1

0.3

0.3

0.4

..

0.4

0.4

0.4

0.4

5000 Taxes on goods and services

..

0.0

0.3

0.2

0.2

..

0.0

0.4

0.2

0.2

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0 14.1

Social Security Funds Total tax revenue

..

4.3

7.9

11.2

11.9

..

13.7

11.7

13.7

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

4.3

7.9

11.2

11.9

..

13.7

11.7

13.7

14.1

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056412

REVENUE STATISTICS 2019 © OECD 2019

140 

Table 4.59. Slovenia, tax revenue and % of GDP by selected tax category Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

..

6.9

13.4

14.7

15.6

..

36.6

36.9

36.5

36.3

1000 Taxes on income, profits and capital gains

..

1.3

2.7

2.8

3.0

..

6.8

7.4

6.9

6.9

1100 Of individuals

..

1.0

2.0

2.1

2.2

..

5.5

5.6

5.3

5.1

1200 Corporate

..

0.2

0.7

0.6

0.8

..

1.1

1.8

1.6

1.8

1300 Unallocable between 1100 and 1200

..

0.0

0.0

0.0

0.0

..

0.1

0.0

0.0

0.0

2000 Social security contributions

..

2.6

5.4

5.8

6.2

..

13.9

14.8

14.5

14.5

2100 Employees

..

1.4

2.8

3.0

3.2

..

7.7

7.7

7.5

7.6

2200 Employers

..

1.0

2.1

2.2

2.4

..

5.3

5.7

5.6

5.6

2300 Self-employed or non-employed

..

0.2

0.5

0.6

0.6

..

0.9

1.5

1.4

1.4

2400 Unallocable between 2100, 2200 and 2300

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.3

0.0

0.0

0.0

..

1.5

0.1

0.0

0.1

4000 Taxes on property

..

0.1

0.2

0.3

0.3

..

0.6

0.6

0.6

0.6

4100 Recurrent taxes on immovable property

..

0.1

0.2

0.2

0.2

..

0.4

0.5

0.5

0.5

4200 Recurrent taxes on net wealth

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

..

0.0

0.0

0.0

0.0

..

0.1

0.1

0.1

0.1

4500 Non-recurrent taxes

..

0.0

0.0

0.0

0.0

..

0.1

0.0

0.0

0.0

4600 Other recurrent taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

2.6

5.0

5.8

6.0

..

13.8

13.8

14.4

14.0

5100 Taxes on production, sale, transfer, etc

..

2.5

4.8

5.4

5.6

..

13.1

13.2

13.4

13.1

5110 General taxes

..

1.6

2.9

3.3

3.5

..

8.7

8.1

8.2

8.1

5111 Value added taxes

..

1.6

2.9

3.3

3.5

..

8.5

8.1

8.2

8.1

5120 Taxes on specific goods and services

..

0.8

1.9

2.1

2.1

..

4.4

5.1

5.2

5.0

5121 Excises

..

0.6

1.6

1.7

1.7

..

3.1

4.3

4.1

4.0

5200 Taxes on use of goods and perform activities

..

0.1

0.2

0.4

0.4

..

0.6

0.6

0.9

0.9

5300 Unallocable between 5100 and 5200

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistical Office of the Republic of Slovenia.

StatLink 2 https://doi.org/10.1787/888934056431

REVENUE STATISTICS 2019 © OECD 2019

 141

Table 4.60. Slovenia, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

..

3.8

6.5

7.5

7.9

..

20.2

18.0

18.6

18.4

1000 Taxes on income, profits and capital gains

..

0.9

1.6

1.7

1.9

..

4.8

4.3

4.2

4.4

2000 Social security contributions

..

0.0

0.1

0.1

0.1

..

0.1

0.2

0.2

0.2

3000 Taxes on payroll and workforce

..

0.3

0.0

0.0

0.0

..

1.5

0.1

0.0

0.1

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.1

0.0

0.0

0.0

5000 Taxes on goods and services

..

2.6

4.9

5.7

5.9

..

13.7

13.5

14.1

13.8

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

..

0.5

1.5

1.4

1.5

..

2.7

4.0

3.5

3.4

1000 Taxes on income, profits and capital gains

..

0.4

1.1

1.1

1.1

..

2.0

3.1

2.6

2.5

2000 Social security contributions

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.1

0.2

0.3

0.3

..

0.6

0.6

0.6

0.6

5000 Taxes on goods and services

..

0.0

0.1

0.1

0.1

..

0.1

0.3

0.2

0.2

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0 14.4

Social Security Funds Total tax revenue

..

2.6

5.3

5.8

6.2

..

13.8

14.7

14.3

1000 Taxes on income, profits and capital gains

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

2000 Social security contributions

..

2.6

5.3

5.8

6.2

..

13.8

14.7

14.3

14.4

3000 Taxes on payroll and workforce

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

4000 Taxes on property

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

6000 Other taxes

..

0.0

0.0

0.0

0.0

..

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Statistical Office of the Republic of Slovenia.

StatLink 2 https://doi.org/10.1787/888934056450

REVENUE STATISTICS 2019 © OECD 2019

142 

Table 4.61. Spain, tax revenue and % of GDP by selected tax category Billion EUR 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

103.7

214.7

337.4

372.4

392.9

31.6

33.2

31.2

33.3

33.7

1000 Taxes on income, profits and capital gains

31.8

60.8

94.8

104.8

112.5

9.7

9.4

8.8

9.4

9.6

1100 Of individuals

22.5

41.2

73.9

79.5

85.6

6.9

6.4

6.8

7.1

7.3

1200 Corporate

9.1

19.6

21.0

25.3

26.9

2.8

3.0

1.9

2.3

2.3

1300 Unallocable between 1100 and 1200

0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

36.7

74.8

126.5

126.2

133.6

11.2

11.6

11.7

11.3

11.5

2100 Employees

6.0

12.1

20.0

19.4

20.5

1.8

1.9

1.9

1.7

1.8

2200 Employers

26.4

53.9

88.5

91.0

97.1

8.0

8.3

8.2

8.1

8.3

2300 Self-employed or non-employed

4.4

8.8

18.1

15.8

16.0

1.3

1.4

1.7

1.4

1.4

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

5.7

13.8

22.3

28.5

29.4

1.7

2.1

2.1

2.6

2.5

4100 Recurrent taxes on immovable property

1.5

3.9

9.4

12.7

13.1

0.5

0.6

0.9

1.1

1.1

4200 Recurrent taxes on net wealth

0.6

1.4

0.7

2.0

2.1

0.2

0.2

0.1

0.2

0.2

4300 Estate, inheritance and gift taxes

0.4

1.4

2.4

2.7

2.7

0.1

0.2

0.2

0.2

0.2

4400 Taxes on financial and capital transactions

2.5

6.0

8.0

7.4

8.5

0.8

0.9

0.7

0.7

0.7

4500 Non-recurrent taxes

0.6

1.1

1.8

3.7

3.0

0.2

0.2

0.2

0.3

0.3

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

29.4

64.3

91.8

110.8

115.3

9.0

10.0

8.5

9.9

9.9

5100 Taxes on production, sale, transfer, etc

26.7

58.3

84.6

102.4

106.7

8.2

9.0

7.8

9.2

9.1

5110 General taxes

16.6

38.0

57.3

71.7

75.3

5.1

5.9

5.3

6.4

6.5

5111 Value added taxes

16.3

37.9

57.0

71.5

75.1

5.0

5.9

5.3

6.4

6.4

5120 Taxes on specific goods and services

10.1

20.4

27.3

30.7

31.4

3.1

3.2

2.5

2.7

2.7

5121 Excises

6.0

17.7

23.8

25.5

26.2

1.8

2.7

2.2

2.3

2.2

5200 Taxes on use of goods and perform activities

2.6

6.0

7.2

8.4

8.6

0.8

0.9

0.7

0.7

0.7

5300 Unallocable between 5100 and 5200

0.1

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.5

0.2

0.1

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

Non-wastable tax credits Non-wastable tax credits against 1000

..

0.0

1.9

1.7

1.8

..

0.0

0.2

0.2

0.2

Transfer component

..

..

1.2

0.9

1.0

..

..

0.1

0.1

0.1

Tax expenditure component

..

..

0.7

0.8

0.8

..

..

0.1

0.1

0.1

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017". Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda.

StatLink 2 https://doi.org/10.1787/888934056469

REVENUE STATISTICS 2019 © OECD 2019

 143

Table 4.62. Spain, tax revenue and % of GDP by level of government and main taxes Billion EUR 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

53.7

105.6

139.4

156.1

162.3

16.4

16.3

12.9

14.0

13.9

29.5

51.8

62.4

61.7

64.9

9.0

8.0

5.8

5.5

5.6

2000 Social security contributions

0.4

2.3

3.4

3.5

3.4

0.1

0.3

0.3

0.3

0.3

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.4

0.3

0.1

1.1

0.4

0.1

0.1

0.0

0.1

0.0

23.4

51.2

73.0

89.8

93.5

7.2

7.9

6.8

8.0

8.0

0.0

0.0

0.5

0.1

0.1

0.0

0.0

0.0

0.0

0.0

5.0

16.5

43.3

54.2

59.7

1.5

2.5

4.0

4.8

5.1

1000 Taxes on income, profits and capital gains

0.4

5.5

27.4

37.4

41.4

0.1

0.9

2.5

3.3

3.6

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

3.0

7.8

10.1

10.7

11.9

0.9

1.2

0.9

1.0

1.0

5000 Taxes on goods and services

1.6

3.2

5.8

6.0

6.3

0.5

0.5

0.5

0.5

0.5

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

8.1

19.2

30.1

36.7

38.1

2.5

3.0

2.8

3.3

3.3

1000 Taxes on income, profits and capital gains

1.9

3.5

5.1

5.8

6.2

0.6

0.5

0.5

0.5

0.5

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

2.3

5.7

12.1

16.7

17.0

0.7

0.9

1.1

1.5

1.5

5000 Taxes on goods and services

3.9

10.0

12.9

14.3

14.8

1.2

1.5

1.2

1.3

1.3

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

36.4

72.6

123.1

122.8

130.2

11.1

11.2

11.4

11.0

11.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

36.4

72.6

123.1

122.8

130.2

11.1

11.2

11.4

11.0

11.2

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government". Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda.

StatLink 2 https://doi.org/10.1787/888934056488

REVENUE STATISTICS 2019 © OECD 2019

144 

Table 4.63. Sweden, tax revenue and % of GDP by selected tax category Billion SEK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

756.0

1 166.0

1 521.3

1 938.7

2 032.3

49.4

48.9

43.2

44.2

44.4

1000 Taxes on income, profits and capital gains

314.8

475.3

539.7

697.6

736.9

20.6

19.9

15.3

15.9

16.1

1100 Of individuals

291.1

387.5

423.9

577.1

608.3

19.0

16.3

12.0

13.2

13.3

23.7

87.8

115.8

120.5

128.6

1.5

3.7

3.3

2.7

2.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

205.9

307.0

384.7

438.9

443.1

13.5

12.9

10.9

10.0

9.7

2100 Employees

0.8

63.1

89.2

113.3

118.7

0.1

2.6

2.5

2.6

2.6

2200 Employers

196.9

237.5

288.4

321.4

320.4

12.9

10.0

8.2

7.3

7.0

2300 Self-employed or non-employed

8.1

5.6

7.5

5.1

4.8

0.5

0.2

0.2

0.1

0.1

2400 Unallocable between 2100, 2200 and 2300

0.0

0.8

-0.4

-1.0

-0.8

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

18.7

50.1

107.5

203.4

233.2

1.2

2.1

3.1

4.6

5.1

4000 Taxes on property

26.6

39.9

36.5

46.3

45.5

1.7

1.7

1.0

1.1

1.0

4100 Recurrent taxes on immovable property

8.9

23.3

26.4

33.4

32.9

0.6

1.0

0.7

0.8

0.7

4200 Recurrent taxes on net wealth

3.2

8.2

0.0

0.0

0.0

0.2

0.3

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

1.4

2.5

0.0

0.0

0.0

0.1

0.1

0.0

0.0

0.0

13.1

5.8

10.1

12.8

12.6

0.9

0.2

0.3

0.3

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

188.7

288.8

446.1

544.4

565.1

12.3

12.1

12.7

12.4

12.3

5100 Taxes on production, sale, transfer, etc

181.6

281.4

429.7

524.7

545.2

11.9

11.8

12.2

12.0

11.9

5110 General taxes

112.4

199.6

326.7

409.4

427.7

7.3

8.4

9.3

9.3

9.3

5111 Value added taxes

112.4

197.5

322.6

405.0

425.1

7.3

8.3

9.2

9.2

9.3

5120 Taxes on specific goods and services

69.2

81.8

103.0

115.3

117.5

4.5

3.4

2.9

2.6

2.6

5121 Excises

55.3

70.3

91.5

95.5

97.9

3.6

3.0

2.6

2.2

2.1

5200 Taxes on use of goods and perform activities

7.1

7.4

16.4

19.7

19.9

0.5

0.3

0.5

0.4

0.4

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

1.3

1.5

1.4

2.2

2.3

0.1

0.1

0.0

0.0

0.0

1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions

4400 Taxes on financial and capital transactions

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Monthly reports of central Government Revenues (unpublished) National Audit Bureau, Stockholm. Local Government Finance (SOS), Tax assessment statistics (SOS) , National Central Bureau of Statistics, Stockholm.National Accounts (Statistical Reports), National Bureau of Statistics, Stockholm.

StatLink 2 https://doi.org/10.1787/888934056507

REVENUE STATISTICS 2019 © OECD 2019

 145

Table 4.64. Sweden, tax revenue and % of GDP by level of government and main taxes Billion SEK 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

383.9

699.1

795.2

1 012.8

1 064.0

25.1

29.3

22.6

23.1

23.2

1000 Taxes on income, profits and capital gains

94.7

139.0

16.9

28.0

36.9

6.2

5.8

0.5

0.6

0.8

2000 Social security contributions

54.8

180.2

201.2

205.0

198.1

3.6

7.6

5.7

4.7

4.3

3000 Taxes on payroll and workforce

18.7

50.1

107.5

203.4

233.2

1.2

2.1

3.1

4.6

5.1

4000 Taxes on property

26.6

39.9

22.4

29.9

28.5

1.7

1.7

0.6

0.7

0.6

187.8

288.5

445.8

544.3

565.1

12.3

12.1

12.7

12.4

12.3

1.3

1.5

1.4

2.2

2.3

0.1

0.1

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

221.0

336.3

537.0

685.9

717.0

14.4

14.1

15.2

15.6

15.7

220.1

336.3

522.9

669.6

700.1

14.4

14.1

14.8

15.3

15.3

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

14.1

16.3

16.9

0.0

0.0

0.4

0.4

0.4

5000 Taxes on goods and services

0.9

0.0

0.0

0.0

0.0

0.1

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

151.1

126.8

183.5

233.9

245.0

9.9

5.3

5.2

5.3

5.4

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

151.1

126.8

183.5

233.9

245.0

9.9

5.3

5.2

5.3

5.4

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue 1000 Taxes on income, profits and capital gains

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Monthly reports of central Government Revenues (unpublished) National Audit Bureau, Stockholm. Local Government Finance (SOS), Tax assessment statistics (SOS) , National Central Bureau of Statistics, Stockholm.National Accounts (Statistical Reports), National Bureau of Statistics, Stockholm.

StatLink 2 https://doi.org/10.1787/888934056526

REVENUE STATISTICS 2019 © OECD 2019

146 

Table 4.65. Switzerland, tax revenue and % of GDP by selected tax category Billion CHF 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

85.1

126.8

161.9

183.0

190.2

23.7

27.6

26.6

27.7

28.4

1000 Taxes on income, profits and capital gains

40.1

56.1

73.9

85.2

90.0

11.2

12.2

12.1

12.9

13.5

1100 Of individuals

27.7

37.7

51.5

56.8

57.6

7.7

8.2

8.5

8.6

8.6

1200 Corporate

6.3

11.3

16.3

20.7

20.4

1.8

2.5

2.7

3.1

3.1

1300 Unallocable between 1100 and 1200

6.1

7.1

6.2

7.7

12.0

1.7

1.5

1.0

1.2

1.8

19.8

30.6

38.1

44.3

44.8

5.5

6.7

6.3

6.7

6.7

2100 Employees

9.3

14.3

17.5

20.5

20.8

2.6

3.1

2.9

3.1

3.1

2200 Employers

9.3

14.3

17.5

20.6

20.8

2.6

3.1

2.9

3.1

3.1

2300 Self-employed or non-employed

1.3

2.0

3.2

3.2

3.2

0.4

0.4

0.5

0.5

0.5

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

7.6

12.3

12.3

13.5

14.4

2.1

2.7

2.0

2.0

2.2

4100 Recurrent taxes on immovable property

0.4

0.7

1.0

1.2

1.3

0.1

0.2

0.2

0.2

0.2

4200 Recurrent taxes on net wealth

3.4

5.2

7.1

8.6

9.0

0.9

1.1

1.2

1.3

1.3

4300 Estate, inheritance and gift taxes

0.9

1.2

1.0

1.1

1.2

0.2

0.3

0.2

0.2

0.2

4400 Taxes on financial and capital transactions

2.2

4.3

2.4

1.5

2.0

0.6

0.9

0.4

0.2

0.3

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.6

0.8

0.9

0.9

1.0

0.2

0.2

0.2

0.1

0.2

5000 Taxes on goods and services

17.5

27.7

37.0

39.1

40.1

4.9

6.0

6.1

5.9

6.0

5100 Taxes on production, sale, transfer, etc

15.9

25.2

32.0

33.6

34.2

4.4

5.5

5.3

5.1

5.1

5110 General taxes

9.8

16.8

20.9

22.6

23.2

2.7

3.7

3.4

3.4

3.5

5111 Value added taxes

9.8

16.5

20.5

22.3

22.8

2.7

3.6

3.4

3.4

3.4

5120 Taxes on specific goods and services

6.0

8.3

11.1

10.9

11.0

1.7

1.8

1.8

1.7

1.6

5121 Excises

4.6

6.8

8.2

8.0

8.1

1.3

1.5

1.4

1.2

1.2

5200 Taxes on use of goods and perform activities

1.6

2.5

4.9

5.5

5.8

0.4

0.6

0.8

0.8

0.9

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.1

0.2

0.6

0.9

1.0

0.0

0.0

0.1

0.1

0.1

2000 Social security contributions

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017". Source: Financial Statistics, Federal Finance Administration.

StatLink 2 https://doi.org/10.1787/888934056545

REVENUE STATISTICS 2019 © OECD 2019

 147

Table 4.66. Switzerland, tax revenue and % of GDP by level of government and main taxes Billion CHF 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

28.9

46.6

59.0

64.2

69.4

8.1

10.1

9.7

9.7

10.4

10.9

17.0

22.6

26.7

30.7

3.0

3.7

3.7

4.0

4.6

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

2.1

4.1

2.2

1.3

1.7

0.6

0.9

0.4

0.2

0.3

16.0

25.5

34.2

36.1

36.9

4.5

5.6

5.6

5.5

5.5

0.0

0.0

0.0

0.1

0.1

0.0

0.0

0.0

0.0

0.0

21.4

29.1

40.2

45.9

46.8

6.0

6.3

6.6

7.0

7.0

1000 Taxes on income, profits and capital gains

5000 Taxes on goods and services 6000 Other taxes State/Regional Total tax revenue 1000 Taxes on income, profits and capital gains

16.5

21.9

31.1

35.2

35.6

4.6

4.8

5.1

5.3

5.3

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

3.5

5.1

6.3

7.6

7.9

1.0

1.1

1.0

1.2

1.2

5000 Taxes on goods and services

1.4

2.1

2.7

2.9

3.0

0.4

0.5

0.4

0.4

0.4

6000 Other taxes

0.0

0.0

0.0

0.2

0.3

0.0

0.0

0.0

0.0

0.0

15.0

20.6

24.7

28.6

29.1

4.2

4.5

4.1

4.3

4.4

12.8

17.2

20.2

23.3

23.7

3.6

3.7

3.3

3.5

3.5

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

2.0

3.1

3.8

4.5

4.8

0.6

0.7

0.6

0.7

0.7

5000 Taxes on goods and services

0.1

0.1

0.1

0.1

0.2

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.1

0.2

0.6

0.6

0.6

0.0

0.0

0.1

0.1

0.1

19.8

30.6

38.1

44.3

44.8

5.5

6.7

6.3

6.7

6.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

19.8

30.6

38.1

44.3

44.8

5.5

6.7

6.3

6.7

6.7

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Local government Total tax revenue 1000 Taxes on income, profits and capital gains

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017". Source: Financial Statistics, Federal Finance Administration.

StatLink 2 https://doi.org/10.1787/888934056564

REVENUE STATISTICS 2019 © OECD 2019

148 

Table 4.67. Turkey, tax revenue and % of GDP by selected tax category Billion TRY 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Total tax revenue

0.1

40.3

287.9

660.0

773.4

14.5

23.6

24.8

25.3

24.9

1000 Taxes on income, profits and capital gains

0.0

11.9

61.3

139.6

165.3

4.9

7.0

5.3

5.4

5.3

1100 Of individuals

0.0

9.0

40.4

96.6

112.4

3.9

5.2

3.5

3.7

3.6

1200 Corporate

0.0

2.9

20.9

43.0

52.9

1.0

1.7

1.8

1.6

1.7

1300 Unallocable between 1100 and 1200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

7.5

71.7

190.2

226.7

2.9

4.4

6.2

7.3

7.3

2100 Employees

0.0

2.7

26.9

72.8

86.4

1.1

1.6

2.3

2.8

2.8

2200 Employers

0.0

3.6

39.4

107.9

128.3

1.6

2.1

3.4

4.1

4.1

2300 Self-employed or non-employed

0.0

1.2

5.4

9.5

12.0

0.2

0.7

0.5

0.4

0.4

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

1.3

11.7

31.9

34.9

0.3

0.7

1.0

1.2

1.1

4100 Recurrent taxes on immovable property

0.0

0.2

2.7

6.7

6.8

0.0

0.1

0.2

0.3

0.2

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

0.0

0.0

0.2

0.6

0.7

0.0

0.0

0.0

0.0

0.0

4400 Taxes on financial and capital transactions

0.0

1.1

8.8

24.5

27.3

0.3

0.6

0.8

0.9

0.9

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

16.9

137.3

287.9

336.3

4.1

9.9

11.8

11.0

10.8

5100 Taxes on production, sale, transfer, etc

0.0

16.3

131.9

277.6

324.9

4.0

9.6

11.4

10.6

10.5

5110 General taxes

0.0

9.7

62.5

130.8

155.7

2.9

5.7

5.4

5.0

5.0

5111 Value added taxes

0.0

9.7

62.5

130.8

155.7

2.7

5.7

5.4

5.0

5.0

5120 Taxes on specific goods and services

0.0

6.6

69.3

146.8

169.3

1.1

3.9

6.0

5.6

5.4

5121 Excises

0.0

4.7

57.3

120.4

138.3

0.1

2.8

4.9

4.6

4.5

5200 Taxes on use of goods and perform activities

0.0

0.6

5.4

10.4

11.3

0.1

0.3

0.5

0.4

0.4

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

2.7

5.9

10.4

10.3

2.4

1.6

0.5

0.4

0.3

Non-wastable tax credits Non-wastable tax credits against 1000

..

..

..

..

..

..

..

..

..

..

Transfer component

..

..

..

..

..

..

..

..

..

..

Tax expenditure component

..

..

..

..

..

..

..

..

..

..

.. Not available Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Bulletin of national accounts and the Budget revenue Bulletin.

StatLink 2 https://doi.org/10.1787/888934056583

REVENUE STATISTICS 2019 © OECD 2019

 149

Table 4.68. Turkey, tax revenue and % of GDP by level of government and main taxes Billion TRY 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

0.1

29.1

189.4

405.8

473.2

10.4

17.1

16.3

15.6

15.2

1000 Taxes on income, profits and capital gains

0.0

10.5

54.6

122.5

145.3

4.3

6.2

4.7

4.7

4.7

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.9

8.1

22.2

24.6

0.3

0.5

0.7

0.9

0.8

5000 Taxes on goods and services

0.0

15.2

124.0

256.2

299.4

3.6

8.9

10.7

9.8

9.6

6000 Other taxes

0.0

2.5

2.7

4.9

3.8

2.2

1.5

0.2

0.2

0.1

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

State/Regional Total tax revenue

Local government Total tax revenue

0.0

3.6

26.8

64.0

73.5

1.3

2.1

2.3

2.5

2.4

1000 Taxes on income, profits and capital gains

0.0

1.4

6.7

17.0

20.0

0.6

0.8

0.6

0.7

0.6

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.3

3.6

9.7

10.2

0.0

0.2

0.3

0.4

0.3

5000 Taxes on goods and services

0.0

1.7

13.3

31.8

36.8

0.5

1.0

1.1

1.2

1.2

6000 Other taxes

0.0

0.2

3.2

5.5

6.4

0.2

0.1

0.3

0.2

0.2

Social Security Funds Total tax revenue

0.0

7.5

71.7

190.2

226.7

2.9

4.4

6.2

7.3

7.3

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

7.5

71.7

190.2

226.7

2.9

4.4

6.2

7.3

7.3

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Bulletin of national accounts and the Budget revenue Bulletin.

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150 

Table 4.69. United Kingdom, tax revenue and % of GDP by selected tax category Billion GBP 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

202.4

358.7

514.1

644.6

681.9

32.9

32.9

32.4

32.7

33.3

1000 Taxes on income, profits and capital gains

79.6

142.2

193.8

229.9

243.2

12.9

13.1

12.2

11.7

11.9

1100 Of individuals

59.5

104.1

147.0

176.6

185.6

9.7

9.6

9.3

9.0

9.1

1200 Corporate

20.1

38.1

46.8

53.3

57.6

3.3

3.5

2.9

2.7

2.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

34.5

60.3

97.3

121.9

130.6

5.6

5.5

6.1

6.2

6.4

2100 Employees

13.3

24.2

38.7

47.3

50.4

2.2

2.2

2.4

2.4

2.5

2200 Employers

20.0

34.0

55.9

71.4

76.7

3.2

3.1

3.5

3.6

3.7

2300 Self-employed or non-employed

1.2

2.0

2.8

3.2

3.4

0.2

0.2

0.2

0.2

0.2

2400 Unallocable between 2100, 2200 and 2300

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1300 Unallocable between 1100 and 1200

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

1.8

0.0

0.0

0.0

0.0

0.1

4000 Taxes on property

16.5

41.1

61.8

81.3

85.6

2.7

3.8

3.9

4.1

4.2

4100 Recurrent taxes on immovable property

13.5

30.6

50.0

60.3

62.8

2.2

2.8

3.2

3.1

3.1

4200 Recurrent taxes on net wealth

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4300 Estate, inheritance and gift taxes

1.3

2.2

2.6

4.8

5.4

0.2

0.2

0.2

0.2

0.3

4400 Taxes on financial and capital transactions

1.8

8.4

9.1

16.0

17.1

0.3

0.8

0.6

0.8

0.8

4500 Non-recurrent taxes

0.0

0.0

0.0

0.3

0.3

0.0

0.0

0.0

0.0

0.0

4600 Other recurrent taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

62.8

113.3

158.3

208.1

217.3

10.2

10.4

10.0

10.6

10.6

5100 Taxes on production, sale, transfer, etc

59.4

108.3

150.8

200.5

209.5

9.6

9.9

9.5

10.2

10.2

5110 General taxes

34.1

64.3

95.9

133.9

141.3

5.5

5.9

6.0

6.8

6.9

5111 Value added taxes

34.1

64.3

95.9

133.9

141.3

5.5

5.9

6.0

6.8

6.9

5120 Taxes on specific goods and services

25.2

44.0

54.9

66.6

68.1

4.1

4.0

3.5

3.4

3.3

5121 Excises

19.7

37.3

45.5

48.0

48.7

3.2

3.4

2.9

2.4

2.4

5200 Taxes on use of goods and perform activities

3.4

5.0

7.4

7.6

7.8

0.6

0.5

0.5

0.4

0.4

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

9.0

0.0

0.0

0.0

0.0

1.5

0.0

0.0

0.0

0.0

Non-wastable tax credits Non-wastable tax credits against 1000

7.5

4.7

30.1

30.1

29.5

1.2

0.4

1.9

1.5

1.4

Transfer component

0.5

3.4

23.7

26.7

26.0

0.1

0.3

1.5

1.4

1.3

Tax expenditure component

7.0

1.2

6.5

3.4

3.5

1.1

0.1

0.4

0.2

0.2

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Corporate income tax revenues for the United Kingdom are based on data provided in July; this was prior to revisions made to the historic Corporation tax data in September, so the revisions are not reflected here. For the latest UK Corporation tax data, please see www.gov.uk/government/statistics/corporationtax-statistics-2019 the main revisions are explained on page 13 of

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/833371/Aug19_Receipts_NS_Bulletin_Final .odt. Source: National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs.

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 151

Table 4.70. United Kingdom, tax revenue and % of GDP by level of government and main taxes Billion GBP 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

151.9

282.1

387.6

488.0

514.7

24.7

25.9

24.4

24.8

25.1

79.6

142.2

193.8

229.9

243.2

12.9

13.1

12.2

11.7

11.9

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

1.8

0.0

0.0

0.0

0.0

0.1

4000 Taxes on property

11.4

26.9

35.5

50.0

52.4

1.9

2.5

2.2

2.5

2.6

5000 Taxes on goods and services

60.9

112.9

158.3

208.0

217.3

9.9

10.4

10.0

10.6

10.6

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

..

..

..

..

..

..

..

..

..

..

2000 Social security contributions

..

..

..

..

..

..

..

..

..

..

3000 Taxes on payroll and workforce

..

..

..

..

..

..

..

..

..

..

4000 Taxes on property

..

..

..

..

..

..

..

..

..

..

5000 Taxes on goods and services

..

..

..

..

..

..

..

..

..

..

6000 Other taxes

..

..

..

..

..

..

..

..

..

..

1000 Taxes on income, profits and capital gains

6000 Other taxes State/Regional Total tax revenue

Local government Total tax revenue

14.1

14.2

26.2

31.3

33.1

2.3

1.3

1.7

1.6

1.6

1000 Taxes on income, profits and capital gains

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

5.1

14.2

26.2

31.3

33.1

0.8

1.3

1.7

1.6

1.6

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

9.0

0.0

0.0

0.0

0.0

1.5

0.0

0.0

0.0

0.0

34.5

60.3

97.3

121.9

130.6

5.6

5.5

6.1

6.2

6.4

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

34.5

60.3

97.3

121.9

130.6

5.6

5.5

6.1

6.2

6.4

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

.. Not available Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs.

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152 

Table 4.71. United States, tax revenue and % of GDP by selected tax category Billion USD 1990 Total tax revenue

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

1 552.4

2 900.5

3 517.1

4 841.9

5 227.3

26.0

28.3

23.5

25.9

26.8

1000 Taxes on income, profits and capital gains

701.7

1 453.9

1 488.7

2 325.8

2 363.1

11.8

14.2

9.9

12.4

12.1

1100 Of individuals

584.7

1 224.5

1 223.2

1 944.8

2 025.5

9.8

11.9

8.2

10.4

10.4

1200 Corporate

117.0

229.3

265.5

381.0

337.6

2.0

2.2

1.8

2.0

1.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2000 Social security contributions

397.0

683.1

917.4

1 153.6

1 204.5

6.7

6.7

6.1

6.2

6.2

2100 Employees

173.9

305.6

406.4

517.0

542.9

2.9

3.0

2.7

2.8

2.8

2200 Employers

204.1

343.2

461.7

574.3

598.2

3.4

3.3

3.1

3.1

3.1

19.0

34.4

49.3

62.3

63.3

0.3

0.3

0.3

0.3

0.3

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

1300 Unallocable between 1100 and 1200

2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce

0.0

0.0

2.3

1.9

2.1

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

182.4

299.5

473.4

559.1

837.7

3.1

2.9

3.2

3.0

4.3

4100 Recurrent taxes on immovable property

161.5

254.7

438.6

508.4

532.2

2.7

2.5

2.9

2.7

2.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

15.8

35.6

19.7

25.3

28.1

0.3

0.3

0.1

0.1

0.1

4400 Taxes on financial and capital transactions

2.1

4.4

7.5

16.5

18.2

0.0

0.0

0.1

0.1

0.1

4500 Non-recurrent taxes

0.0

0.0

0.0

0.0

250.0

0.0

0.0

0.0

0.0

1.3

4600 Other recurrent taxes on property

3.0

4.8

7.7

8.9

9.2

0.1

0.0

0.1

0.0

0.0

5000 Taxes on goods and services

271.3

464.0

635.3

801.6

820.0

4.6

4.5

4.2

4.3

4.2

5100 Taxes on production, sale, transfer, etc

235.2

404.1

546.7

703.9

717.8

3.9

3.9

3.6

3.8

3.7

5110 General taxes

125.6

221.4

295.1

380.9

395.7

2.1

2.2

2.0

2.0

2.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

109.7

182.7

251.6

322.9

322.1

1.8

1.8

1.7

1.7

1.7

5121 Excises

65.0

108.6

146.6

158.9

160.9

1.1

1.1

1.0

0.8

0.8

5200 Taxes on use of goods and perform activities

36.1

59.9

88.6

97.7

102.2

0.6

0.6

0.6

0.5

0.5

5300 Unallocable between 5100 and 5200

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes

5111 Value added taxes 5120 Taxes on specific goods and services

Non-wastable tax credits Non-wastable tax credits against 1000

6.2

36.5

171.9

165.6

177.0

0.1

0.4

1.1

0.9

0.9

Transfer component

4.4

26.9

101.8

121.1

127.6

0.1

0.3

0.7

0.6

0.7

Tax expenditure component

1.8

9.6

70.1

44.6

49.4

0.0

0.1

0.5

0.2

0.3

Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Federal estimates are derived from the US Budget, the Final Monthly Treasury Statement and the Annual Report of the US Treasury Department. The State and Local estimates are derived from Government Finances, published by the Bureau of the Census.

StatLink 2 https://doi.org/10.1787/888934056659

REVENUE STATISTICS 2019 © OECD 2019

 153

Table 4.72. United States, tax revenue and % of GDP by level of government and main taxes Billion USD 1990

2000

2010

% of GDP 2016

2017

1990

2000

2010

2016

2017

Federal or Central government Total tax revenue

632.2

1 316.6

1 288.7

2 054.5

2 328.1

10.6

12.8

8.6

11.0

11.9

569.7

1 201.3

1 176.8

1 896.8

1 923.5

9.6

11.7

7.9

10.1

9.9

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

11.6

28.1

15.1

20.1

273.2

0.2

0.3

0.1

0.1

1.4

5000 Taxes on goods and services

50.9

87.3

96.8

137.7

131.5

0.9

0.9

0.6

0.7

0.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

309.7

547.6

723.9

928.1

954.9

5.2

5.3

4.8

5.0

4.9

1000 Taxes on income, profits and capital gains

6000 Other taxes State/Regional Total tax revenue 1000 Taxes on income, profits and capital gains

120.2

231.0

279.4

388.0

396.9

2.0

2.3

1.9

2.1

2.0

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

2.3

1.9

2.1

0.0

0.0

0.0

0.0

0.0

12.2

21.9

23.1

31.1

31.9

0.2

0.2

0.2

0.2

0.2

177.3

294.7

419.1

507.1

524.1

3.0

2.9

2.8

2.7

2.7

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

213.6

353.2

587.2

705.7

739.9

3.6

3.4

3.9

3.8

3.8

11.9

21.6

32.5

41.0

42.8

0.2

0.2

0.2

0.2

0.2

2000 Social security contributions

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

158.6

249.5

435.3

507.9

532.7

2.7

2.4

2.9

2.7

2.7

43.1

82.0

119.4

156.8

164.4

0.7

0.8

0.8

0.8

0.8

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

397.0

683.1

917.4

1 153.6

1 204.5

6.7

6.7

6.1

6.2

6.2

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

397.0

683.1

917.4

1 153.6

1 204.5

6.7

6.7

6.1

6.2

6.2

3000 Taxes on payroll and workforce

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

5000 Taxes on goods and services

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

6000 Other taxes

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

4000 Taxes on property 5000 Taxes on goods and services 6000 Other taxes Local government Total tax revenue 1000 Taxes on income, profits and capital gains

4000 Taxes on property 5000 Taxes on goods and services 6000 Other taxes Social Security Funds Total tax revenue 1000 Taxes on income, profits and capital gains 2000 Social security contributions

Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Source: Federal estimates are derived from the US Budget, the Final Monthly Treasury Statement and the Annual Report of the US Treasury Department. The State and Local estimates are derived from Government Finances, published by the Bureau of the Census.

StatLink 2 https://doi.org/10.1787/888934056678

REVENUE STATISTICS 2019 © OECD 2019

154 

Memorandum tables Table 4.73 shows different sources for financing social benefits, beyond compulsory social security contributions reported in section 4.1. In addition, this table shows also data on other taxes, on voluntary contributions to government and on compulsory contributions to private sector. Table 4.74 shows social security contributions and payroll taxes paid by government. During the revision of the Interpretative Guide in 1984, the question arose of how to treat taxes paid by government. The two most prominent examples of such taxes are social security contributions and payroll taxes paid by government in respect of its employees. After a long discussion it was decided that the data shown in this publication should continue to include taxes paid by government (see §5 of the Interpretative Guide in annex A). Whilst it was recognised that for certain purposes (e.g. to show the cash flow to the government sector from the private sector) it would be appropriate to eliminate taxes paid by one sector of government to another or tax payments between different units of the same sector of government, the view was taken that to record tax flows in the context of the economy as a whole required that taxes paid by government should be included in the data. This treatment ensures that the different resource flows of an economy, including the calculation of the output of government, are measured consistently in after-tax units. Nevertheless, it was decided that data on identifiable taxes paid by government should be separately identified in a memorandum item and this is the purpose of the country tables which follow. The data that are reproduced in the following tables refer to actual compulsory payments made by general government in respect of their employees. Fictive, voluntary and imputed contributions are excluded from these data. The definitions of social security contributions, payroll taxes and general government are those set out in §35 to §41, §42 and §3 to §4 of the Interpretative Guide. Information on the other taxes paid by government (namely property taxes and consumption taxes) is not available in most countries, although it is believed that in all countries taxes based upon payroll are the most important taxes paid by government. In many cases, the data are estimates and are not always constructed on a basis consistent with that used in the main tables.

REVENUE STATISTICS 2019 © OECD 2019

 155

Table 4.73. Financing of social security benefits National currency Total Currency

1990

2000

2017

2010

2016

Social security contributions

2017

Voluntary Compulsory Other taxes contributions to contributions to government private sector

Total

Australia

Million AUD

0

0

0

0

0

..

..

..

..

0

Austria

Million EUR

17 904

30 716

41 762

52 148

54 235

53 917

0

318

0

54 235

Belgium

Million EUR

24 082

40 065

67 281

71 044

76 587

59 594

16 920

73

0

76 587

Canada

Million CAD

29 653

53 109

76 787

98 954

99 346

99 346

0

0

0

99 346

Chile

Million CLP

487 661

2598 389

6902 690

12090 176

12891 280

2627 558

0

0

10263 722

12891 280

Czech Republic

Million CZK

..

345 480

582 784

707 132

765 231

757 183

0

463

7 585

765 231

Denmark

Million DKK

9 466

26 531

22 854

18 852

18 730

1 060

0

14 891

2 779

18 730

Estonia

Million EUR

..

674

1 918

2 841

3 065

2 636

0

0

429

3 065

Finland

Million EUR

11 070

16 904

23 479

28 562

27 899

27 000

0

302

597

27 899

France

Million EUR

194 091

312 876

461 199

547 061

563 652

387 443

176 209

0

0

563 652

Germany

Million EUR

184 914

328 889

369 783

465 409

487 493

466 470

0

9 324

11 699

487 493

Greece

Million EUR

3 466

14 284

24 748

19 313

20 746

20 746

0

0

0

20 746

Hungary

Million HUF

..

1759 277

3539 643

4932 246

5022 039

4704 101

316 775

1 163

0

5022 039

Iceland

Million ISK

37 632

95 260

236 509

471 834

466 655

89 649

133 273

0

243 733

466 655

Ireland

Million EUR

1 729

3 947

8 442

10 717

11 439

11 439

0

0

0

11 439

Israel

Million ILS

..

27 565

54 443

94 152

100 783

66 783

0

0

34 000

100 783

Italy

Million EUR

87 256

144 093

209 683

216 636

221 405

220 622

0

783

0

221 405

Japan

Billion JPY

34 613

47 968

54 461

66 614

68 562

68 562

0

0

0

68 562

Korea

Billion KRW

3 760

22 759

69 090

112 658

119 676

119 676

0

0

0

119 676

Latvia

Million EUR

..

682

1 590

2 154

2 356

2 259

97

0

0

2 356

Lithuania

Million EUR

..

1 362

3 391

4 872

5 345

5 170

0

2

173

5 345

Luxembourg

Million EUR

1 015

2 240

4 380

5 776

6 169

6 125

0

44

0

6 169

Mexico

Million MXN

21 005

205 575

423 569

659 803

711 436

467 710

0

0

243 726

711 436

Netherlands

Million EUR

44 965

101 610

82 732

103 902

101 913

101 913

0

0

..

101 913

New Zealand

Million NZD

0

0

0

0

0

..

..

..

..

0

Norway

Million NOK

79 701

132 170

243 015

331 389

341 591

341 591

0

0

0

341 591

Poland

Million PLN

..

96 386

156 026

236 292

254 968

254 968

0

0

0

254 968

Portugal

Million EUR

4 055

10 602

16 154

17 699

18 747

17 950

797

0

0

18 747

Slovak Republic

Million EUR

..

4 409

8 904

11 871

12 839

12 325

0

10

504

12 839

Slovenia

Million EUR

..

2 631

5 382

5 842

6 240

6 240

0

0

0

6 240

Spain

Million EUR

36 722

76 046

129 733

128 672

135 831

134 698

0

1 133

0

135 831

Sweden

Million SEK

205 867

315 082

399 552

456 856

462 335

443 110

0

19 225

0

462 335

Switzerland

Million CHF

41 865

64 791

90 541

106 892

109 655

44 998

7 722

0

56 934

109 655

Turkey

Million TRY

15

7 543

71 696

190 247

226 720

226 720

0

0

0

226 720

United Kingdom

Million GBP

45 690

76 663

128 219

149 861

157 321

130 595

0

26 678

48

157 321

United States

Million USD

408 691

705 666

979 242

1235 853

1294 619

1204 453

0

90 166

0

1294 619

.. Not available

StatLink 2 https://doi.org/10.1787/888934056697

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156 

Table 4.74. Social security contributions and payroll taxes paid by government National currency Total Currency

1990

2000

2017

2010

2016

Federal or Central government

2017

State/Regional

Local government

Social security Funds

Total

Australia1

Million AUD

92

301

579

796

840

0

0

42

0

840

Austria

Million EUR

1 341

2 949

5 618

6 878

7 076

2 657

2 027

2 046

346

7 076

Belgium

Million EUR

1 769

3 105

5 261

7 473

7 774

744

2 424

4 184

423

7 774

Canada

Million CAD

..

6 365

10 185

12 648

12 784

1 575

6 808

4 401

0

12 784

Chile

Million CLP

..

54 633

189 974

298 964

319 933

236 530

..

82 601

801

319 933

Czech Republic

Million CZK

..

34 220

55 771

85 085

92 538

43 564

..

47 919

1 056

92 538

Denmark

Million DKK

0

0

0

0

0

..

..

..

..

0

Estonia

Million EUR

..

177

532

762

827

486

..

277

64

827

Finland

Million EUR

1 938

3 769

5 579

6 079

5 442

997

..

4 327

118

5 442

France

Million EUR

23 380

36 256

53 670

60 741

62 689

15 772

..

23 330

23 587

62 689

Germany

Million EUR

13 581

15 738

20 319

24 291

25 455

1 983

8 150

12 222

3 100

25 455

Greece

Million EUR

124

1 742

3 604

2 663

1 637

1 282

..

0

355

1 637

Hungary

Million HUF

..

366 958

544 870

739 505

707 308

552 059

..

153 231

2 017

707 308

Iceland

Million ISK

..

..

..

..

..

..

..

..

..

..

Ireland

Million EUR

149

447

1 205

1 536

1 657

574

..

1 077

6

1 657

Israel

Million ILS

..

4 110

6 710

9 900

10 350

8 250

..

2 100

0

10 350

Italy

Million EUR

..

36 679

50 627

49 881

50 628

0

..

0

50 628

50 628

Japan

Billion JPY

2 017

2 900

2 981

3 459

3 463

908

..

2 555

0

3 463

Korea

Billion KRW

..

..

..

..

..

..

..

..

..

..

Latvia

Million EUR

..

40

174

230

252

..

..

..

..

252

Lithuania

Million EUR

..

358

700

865

909

479

..

414

16

909

Luxembourg

Million EUR

267

287

507

706

749

725

..

4

20

749

Mexico

Million MXN

2 952

44 879

103 440

150 386

159 491

159 491

0

0

0

159 491

Netherlands

Million EUR

345

2 006

0

0

0

..

..

..

..

0

New Zealand

Million NZD

0

0

0

0

0

..

..

..

..

0

Norway

Million NOK

17 887

36 726

77 588

113 081

118 314

54 686

..

63 628

0

118 314 27 695

Poland

Million PLN

..

11 601

18 553

26 357

27 695

11 096

..

16 009

590

Portugal

Million EUR

33

197

0

0

0

..

..

..

..

0

Slovak Republic

Million EUR

..

642

1 322

1 798

1 899

1 120

..

739

40

1 899

Slovenia

Million EUR

..

335

613

623

652

429

..

215

7

652

Spain

Million EUR

4 010

9 620

18 506

19 232

20 082

2 325

12 464

4 802

491

20 082

Sweden

Million SEK

69 315

101 628

136 740

177 588

187 340

42 143

..

145 197

0

187 340

Switzerland

Million CHF

1 458

1 873

2 809

3 266

3 359

522

1 858

952

26

3 359

Turkey

Million TRY

9

3 619

39 363

107 905

128 331

128 331

..

0

0

128 331

United Kingdom

Million GBP

4 091

6 035

11 732

13 215

14 086

9 301

..

4 785

0

14 086

United States

Million USD

28 861

44 137

71 370

77 654

79 866

27 616

52 250

0

0

79 866

.. Not available 1. For Australia, the total differs from the sum of the four levels of government. The difference is due to a multi-jurisdictional (University) sector specific to this country. This sector contains units where jurisdiction is shared between two or more governments, or where classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category is public universities.

StatLink 2 https://doi.org/10.1787/888934056716

REVENUE STATISTICS 2019 © OECD 2019

 157

5 Detailed country tables, 1965-2017

Chapter 5 provides detailed country information on tax revenues for each OECD country from 1965-2017.

REVENUE STATISTICS 2019 © OECD 2019

158 

5.1. Tax revenues In all of the following tables the symbol (...) indicates not available/or not applicable. The main series in this chapter cover the years 1965 to 2017. For reasons of space, a selection of years are shown in these tables. A complete series is, however, available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.

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 159

Table 5.1. Australia: Detailed country table, 1965-2017 Million AUD Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits 1120 On capital gains 1200 Corporate 1210 On profits Income tax on companies Dividend and interest taxes Other withholding taxes 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Estate duty central government St. and loc. estate probate and succession 4320 Gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Excises central government Statutory corporate payments Primary production charges 5122 Profits of fiscal monopolies 5123 Customs and import duties Customs duties central government 5124 Taxes on exports Customs duties on coal exports Other 5125 Taxes on investment goods 5126 Taxes on specific services Taxes race meetings Poker machines Lotteries Levies on fire insurance companies Other 5127 Other taxes on internat. trade and transactions 5128 Other taxes

1965 5 024 2 547 1 729 1 729 0 818 818 791 17 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 157 576 341 .. .. 0 .. .. 137 131 36 95 7 98 0 .. .. 0 1 744 1 508 370 0 370 0 1 138 781 752 0 29 0 271 271 1 0 1 0 85 31 16 7 16 15 0 0

REVENUE STATISTICS 2019 © OECD 2019

1980 39 878 22 383 17 532 17 532 0 4 851 4 851 4 574 161 116 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 1 988 3 105 1 886 .. .. 0 .. .. 175 174 17 157 1 1 044 0 .. .. 0 12 402 11 097 2 102 0 2 102 0 8 995 6 183 5 834 83 266 0 1 799 1 799 117 85 32 0 896 240 140 122 157 237 0 0

1990 116 500 66 542 50 062 49 888 174 16 480 16 315 15 220 899 196 165 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 7 115 10 427 6 148 .. .. 0 .. .. 0 .. .. .. .. 4 279 0 .. .. 0 32 416 27 213 9 365 0 9 365 0 17 848 11 975 10 359 378 1 238 0 3 319 3 319 57 54 3 0 2 497 651 295 325 363 863 0 0

2000 214 752 124 427 80 991 80 991 0 43 436 43 436 42 221 846 369 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 9 624 18 825 9 067 .. .. 0 .. .. 0 .. .. .. .. 9 758 0 .. .. 0 61 876 56 178 25 830 23 854 1 976 0 30 348 19 768 19 019 295 454 0 4 606 4 606 0 .. .. 0 5 974 300 2 074 890 574 2 136 0 0

2007 347 545 206 134 127 587 127 587 0 78 547 78 547 76 655 1 892 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 16 407 31 156 15 615 .. .. 0 .. .. 0 .. .. .. .. 15 541 0 .. .. 0 93 848 84 851 45 486 44 381 1 105 0 39 365 24 357 23 526 231 600 0 6 070 6 070 10 0 10 0 8 928 358 3 009 1 118 937 3 506 0 0

2010 357 958 202 184 138 163 138 163 0 64 021 64 021 62 549 1 472 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 18 492 33 526 19 907 .. .. 0 .. .. 0 .. .. .. .. 13 619 0 .. .. 0 103 756 92 007 49 329 48 093 1 236 0 42 678 26 689 25 803 452 434 0 5 828 5 828 11 0 11 0 10 150 366 3 125 1 147 1 232 4 280 0 0

2013 433 342 246 073 169 972 169 972 0 76 101 76 101 74 535 1 566 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 22 210 40 963 23 603 .. .. 0 .. .. 0 .. .. .. .. 17 360 0 .. .. 0 124 096 103 419 56 819 55 517 1 302 0 46 600 26 472 25 648 343 481 0 9 280 9 280 10 0 10 0 10 838 318 3 238 1 257 740 5 285 0 0

2015 463 350 262 357 191 747 191 747 0 70 610 70 610 68 779 1 831 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 23 354 49 641 27 093 .. .. 0 .. .. 0 .. .. .. .. 22 548 0 .. .. 0 127 998 110 185 61 815 60 312 1 503 0 48 370 22 541 21 625 405 511 0 14 046 14 046 11 0 11 0 11 772 257 3 684 1 369 786 5 676 0 0

2016 487 078 278 764 198 534 198 534 0 80 230 80 230 78 254 1 976 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 23 799 52 585 29 232 .. .. 0 .. .. 0 .. .. .. .. 23 353 0 .. .. 0 131 930 113 155 64 251 62 727 1 524 0 48 904 22 773 21 895 335 543 0 14 196 14 196 11 0 11 0 11 924 225 3 717 1 293 803 5 886 0 0

2017 527 185 310 041 212 520 212 520 0 97 521 97 521 95 539 1 982 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 25 520 54 533 30 344 .. .. 0 .. .. 0 .. .. .. .. 24 189 0 .. .. 0 137 091 117 340 65 700 64 062 1 638 0 51 640 23 673 22 763 346 564 0 15 690 15 690 0 0 0 0 12 277 265 3 881 1 330 812 5 989 0 0

160  1965 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles Fees on motor vehicle registry Drivers licences Stamp duty on vehicle registry 5213 Paid in respect of other goods Broadcasting tv licences Business franchise lic. tobac. fuel Other taxes Liquor taxes Dog licenses 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

0 236 197 65 65 46 12 6 67 37 0 2 28 0 39 0 0 .. ..

0 1 305 1 260 448 351 312 30 9 461 21 221 12 206 1 45 0 0 .. ..

0 5 203 5 109 1 373 937 794 111 32 2 799 125 2 016 33 603 22 94 0 0 .. ..

0 5 698 5 698 3 908 125 0 0 125 1 665 210 227 1 129 97 0 0 0 0 .. ..

0 8 997 8 997 6 196 189 0 0 189 2 611 288 0 2 321 2 0 0 0 0 .. ..

0 11 749 11 749 7 229 232 0 0 232 4 288 150 0 4 136 1 0 0 0 0 .. ..

0 20 677 20 677 8 591 301 0 0 301 11 786 157 2 11 603 24 0 0 0 0 .. ..

0 17 813 17 813 9 586 318 0 0 318 7 910 128 1 7 760 22 0 0 0 0 .. ..

0 18 775 18 775 9 930 344 0 0 344 8 501 0 0 8 478 23 0 0 0 0 .. ..

0 19 751 19 751 7 695 3 108 1 851 0 1 257 8 947 0 1 8 923 24 0 0 0 0 .. ..

0 .. .. .. .. .. 5 024 ..

0 .. .. .. .. .. 39 878 ..

.. .. .. .. .. .. 116 500 ..

195 175 20 0 .. .. .. 214 752

2 585 178 2 407 4 564 1 922 2 642 .. 347 545

991 110 881 5 726 2 253 3 473 .. 357 958

323 215 108 7 914 2 147 5 767 .. 433 342

453 307 146 8 966 2 453 6 513 .. 463 350

429 287 142 8 644 2 106 6 538 .. 487 078

402 267 135 9 069 2 166 6 903 .. 527 185

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 175 0 0 0 214 927

0 0 2 100 0 0 0 349 645

0 0 2 363 0 0 0 360 321

0 0 2 362 0 0 0 435 704

0 0 2 760 0 0 0 466 110

0 0 2 393 0 0 0 489 471

0 0 2 433 0 0 0 529 618

.. ..

.. ..

.. ..

0 214 927

0 349 645

0 360 321

0 435 704

0 466 110

0 489 471

0 529 618

.. Not available Note: Data are on a fiscal year basis beginning 1st July. From 1998 taxes are recorded on an accrual basis; prior to that they were on a cash basis. Direct taxes paid by public trading enterprises are excluded from receipts. The figures for total tax revenue do not match the published totals in Taxation Revenue Australia. The latter is based on an accrual IMF GFS methodology and there are some differences between that and the OECD equivalent. Heading 5213 includes radio and television licenses fees, though these are usually not regarded as a tax revenue in the OECD list. Headings for non-wastable tax credits 1110 and 1210 include the private health insurance tax offset, family benefit, baby bonus tax offsets (paid during the 2003-04 budget year), film tax offset, and research and development tax offsets. The estimation of non-wastable credits into the expenditure and transfer components is in accordance with the OECD guidelines on the treatment and the data for this memorandum item has been provided by the Australian Taxation Office. Source: Australian Bureau of Statistics.

StatLink 2 https://doi.org/10.1787/888934056735

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 161

Table 5.2. Austria: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Income tax Special income tax Wage tax Tax on industry and trade Tax on capital yields Contribution to chambers Water supply fund Contribution emergency fund 1120 On capital gains 1200 Corporate 1210 On profits Corporation tax Tax on industry and trade Special tax on income Tax on capital yields Water supply fund Contribution emergency fund Contribution to chambers Directors tax 1220 On capital gains 1300 Unallocable between 1100 and 1200 Fines related to tax offences Tax on interest 2000 Social security contributions 2100 Employees 2110 On a payroll basis Health insurance contributions Pension insurance contributions Pension contributions, civil servants Unemployment insurance contributions Health insurance contributions, local government employees Special unemployment insurance contributions 2120 On an income tax basis 2200 Employers 2210 On a payroll basis Health insurance contributions Pension insurance contributions Pension contributions, civil servants Accident insurance contributions Unemployment insurance contributions Health insurance contributions, local government employees Contributions to sickness benefit fund Special pension contributions, nightshift workers Contributions to insolvency fund Special unemployment insurance contributions construction workers 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis Health insurance contributions Pension insurance contributions Pension contributions, civil servants (retired) Accident insurance contributions Health insurance contributions, local government employees 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis

1965 6 210 .. 1 584 1 240 1 240 415 0 417 196 2 60 151 0 0 334 334 195 83 0 5 35 0 14 2 0 10 10 0 1 548 686 .. .. .. .. .. ..

1980 29 759 .. 7 959 6 899 6 899 1 576 0 4 626 402 14 279 0 0 0 1 049 1 049 698 254 0 33 0 0 58 6 0 12 12 0 9 200 3 792 .. .. .. .. .. ..

1990 54 040 .. 13 797 11 326 11 326 2 501 0 7 823 454 46 501 0 0 0 1 930 1 930 998 624 0 108 0 0 200 0 0 540 18 522 17 763 7 512 .. .. .. .. .. ..

2000 90 324 89 968 25 553 19 890 19 890 3 202 0 15 630 7 354 697 0 0 0 4 157 4 157 3 865 10 0 118 0 0 164 0 0 1 506 33 1 473 30 510 12 477 12 477 2 606 6 410 1 489 1 854 100

2007 115 146 114 749 34 319 25 741 25 741 3 253 0 20 607 0 970 910 0 0 0 6 622 6 622 6 094 0 0 346 0 0 182 0 0 1 956 77 1 879 38 453 15 612 15 612 3 326 8 274 1 579 2 284 130

2010 121 192 120 853 34 021 27 098 27 098 3 358 0 21 783 0 938 1 018 0 0 0 5 519 5 519 4 978 1 0 347 0 0 193 0 0 1 405 99 1 305 41 423 16 846 16 846 3 675 8 986 1 625 2 385 156

2013 138 099 137 771 39 792 31 474 31 474 3 737 0 25 669 0 981 1 087 0 0 0 6 963 6 963 6 377 0 0 370 0 0 216 0 0 1 354 73 1 282 46 845 18 931 18 931 4 082 10 183 1 672 2 803 169

2015 148 174 147 760 44 501 35 546 35 546 3 979 0 28 429 0 1 979 1 159 0 0 0 7 659 7 659 6 752 0 0 684 0 0 224 0 0 1 295 70 1 225 49 867 20 115 20 115 4 347 10 896 1 629 3 040 181

2016 149 312 148 863 41 775 32 250 32 250 4 630 0 25 435 0 963 1 222 0 0 0 8 388 8 388 7 812 0 0 344 0 0 232 0 0 1 137 66 1 071 51 827 20 919 20 919 4 531 11 378 1 636 3 167 185

2017 154 611 154 143 43 729 33 521 33 521 4 502 0 26 459 0 1 305 1 254 0 0 0 9 117 9 117 8 438 0 0 447 0 0 232 0 0 1 091 77 1 014 53 917 21 718 21 718 4 733 11 865 1 596 3 307 191

.. .. 721 .. .. .. .. .. .. ..

.. .. 4 563 .. .. .. .. .. .. ..

.. .. 8 768 .. .. .. .. .. .. ..

17 0 14 651 14 651 2 667 7 888 438 952 1 854 101

19 0 18 091 18 091 3 395 10 214 376 1 157 2 284 141

20 0 19 421 19 421 3 669 11 144 361 1 254 2 385 157

22 0 21 922 21 922 4 075 12 642 297 1 409 2 803 170

23 0 23 281 23 281 4 339 13 549 298 1 394 3 040 181

23 0 24 275 24 275 4 523 14 154 296 1 446 3 167 185

25 0 25 286 25 286 4 724 14 764 276 1 498 3 307 192

.. .. .. ..

.. .. .. ..

.. .. .. ..

341 11 381 17

0 18 488 19

0 15 416 20

0 31 473 22

0 38 419 23

0 37 342 126

0 38 355 132

.. 141 .. .. .. .. .. ..

.. 845 .. .. .. .. .. ..

.. 1 482 .. .. .. .. .. ..

0 3 382 3 382 1 971 1 117 116 77 101

0 4 750 4 750 2 724 1 527 274 85 140

0 5 155 5 155 3 090 1 524 297 88 156

0 5 993 5 993 3 441 1 973 315 95 169

0 6 470 6 470 3 664 2 210 317 98 181

0 6 633 6 633 3 721 2 321 314 92 185

0 6 913 6 913 3 857 2 451 311 103 191

.. 0 .. ..

.. 0 .. ..

.. 0 .. ..

0 0 .. ..

0 0 .. ..

0 0 .. ..

0 0 .. ..

0 0 .. ..

0 0 .. ..

0 0 .. ..

REVENUE STATISTICS 2019 © OECD 2019

162  3000 Taxes on payroll and workforce Emplr. contr. equaliz. of family.burdens Tax on sum of wages Promotion residential buildings Tax on employment (Vienna undergr.) Special levy for households allowances Disabled persons equalization levy Contributions to chambers 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households Duty on farms Farm contr. equaliz. of family burdens Farm contribution to chambers Contr. residential buildings reconstruction Land tax A 4120 Others Tax on vacant plots Land tax B 4200 Recurrent taxes on net wealth 4210 Individual Capital tax Contribution emergency fund Tax on industry and trade Contribution to chambers 4220 Corporate Capital tax Capital death duty Contribution emergency fund Tax on industry and trade Contribution to chambers 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Land transfer tax Capital transfer tax 4500 Non-recurrent taxes 4510 On net wealth Withholding tax 4520 Other non-recurrent taxes Foundation tax 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other Turnover tax Additional federal levy-turnover Additional lieu invoice stp. 5120 Taxes on specific goods and services

1965 472 318 82 44 0 26 2 0 246 92 47 9 5 14 4 16 45 1 44 103 37 25 0 10 2 66 24 20 0 19 3 16 .. .. 35 30 5 0 .. .. .. .. 0 2 321 2 275 1 160 0 0 1 160 664 332 164 1 115

1980 2 097 1 397 375 217 20 80 8 0 858 231 66 15 6 23 0 22 165 4 161 401 140 109 0 26 6 260 139 53 0 56 13 50 .. .. 176 150 27 0 .. .. .. .. 0 9 379 9 006 5 984 5 984 0 0 .. .. .. 2 996

1990 3 259 2 147 669 389 21 0 34 0 1 473 355 84 20 6 32 0 25 271 5 266 642 189 189 0 0 0 453 322 131 0 0 0 77 .. .. 399 251 148 0 .. .. .. .. 0 17 034 16 169 11 229 11 229 0 0 .. .. .. 4 873

2000 5 788 3 140 1 735 595 21 0 54 242 1 206 526 87 20 6 32 0 28 440 5 435 1 1 1 0 0 0 0 0 0 0 0 0 111 .. .. 568 452 115 0 .. .. .. .. 0 26 140 24 260 16 857 16 857 0 0 .. .. .. 7 365

2007 7 266 3 915 2 238 754 22 0 83 253 1 572 626 92 20 6 39 0 26 534 5 529 0 .. .. .. .. .. .. .. .. .. .. .. 155 .. .. 791 644 147 0 .. .. .. .. 0 32 211 29 783 20 941 20 941 0 0 .. .. .. 8 839

2010 8 359 4 762 2 402 811 22 0 91 271 1 555 682 93 20 6 40 0 26 589 6 583 0 .. .. .. .. .. .. .. .. .. .. .. 35 .. .. 828 727 102 10 0 .. 10 10 0 34 400 31 774 22 711 22 711 0 0 .. .. .. 9 060

2013 9 489 5 319 2 742 915 67 0 138 308 2 341 736 105 29 6 43 0 26 631 6 625 0 .. .. .. .. .. .. .. .. .. .. .. 19 .. .. 858 790 67 728 717 717 11 11 0 38 373 35 393 24 920 24 920 0 0 .. .. .. 10 472

2015 10 040 5 623 2 911 965 65 0 148 327 1 965 761 107 30 6 44 0 26 654 6 649 0 .. .. .. .. .. .. .. .. .. .. .. 12 .. .. 1 116 1 014 102 76 4 4 72 72 0 40 649 37 218 26 282 26 282 0 0 .. .. .. 10 933

2016 10 401 5 821 3 015 1 003 67 0 157 337 1 953 771 107 30 6 44 0 26 664 6 658 0 .. .. .. .. .. .. .. .. .. .. .. 2 .. .. 1 127 1 118 9 52 30 30 22 22 0 42 157 38 660 27 308 27 308 0 0 .. .. .. 11 348

2017 10 238 5 487 3 126 1 068 66 0 154 337 1 942 805 125 37 8 52 0 28 681 6 675 0 .. .. .. .. .. .. .. .. .. .. .. 1 .. .. 1 110 1 105 5 27 10 10 16 16 0 43 521 39 790 28 312 28 312 0 0 .. .. .. 11 474

REVENUE STATISTICS 2019 © OECD 2019

 163 5121 Excise duties Tax on beer Tax on wine Tax on sparkling wine Tax on tobacco Tax on mineral oils Additional federal levy mineral oils Special duty alcoholic drinks Special duty vehicles Duty on starch products Beverage tax Other receipts-Market Organisation Act Transport equality levy Market Organisation Act - milk Market Organisation Act - livestock Market Organisation Act - grain Duty promotion milk distrib. Special tax on mineral oils Duty on vehicles (fuel consumption) Agricultural fund Tax on energy Social contributions to the artists' fund Duty on exceeding milk-quota Car registration taxes 5122 Profits of fiscal monopolies Duty on spirits Federal monopolies salt Federal monopolies spirits Federal monopolies gambling 5123 Customs and import duties Customs duties Other import duties Contribution promote foreign trade Import equalization duties 5124 Taxes on exports Contribution to promote foreign trade 5125 Taxes on investment goods 5126 Taxes on specific services Insurance tax Transport tax Duty on casinos Fire protection tax Advertisement tax Entertainment tax Tax on tourism Amusement tax Announcement tax Tax on interest yields Tax on gambling stakes - licences Tax on advertisement Levy on dangerous waste Duty for airways security Tax on gambling stakes - gains Flight Charge Financial Institutions Stability Fees 5127 Other taxes on internat. trade and transactions 5128 Other taxes Levy on sugar 5130 Unallocable between 5110 and 5120 Fines related to tax offenses 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Hunting and fishing duties Dog tax Contribution to promotion of arts Tax on radio and tv - licenses Road transport duty 5220 Non-recurrent taxes Certain user fees; taxes on emission of noxious

1965 610 39 7 1 188 50 202 0 0 0 46 26 0 35 0 16 0 0 0 0 0 0 0 0 37 5 1 30 0 332 310 0 10 12 8 8 0 129 25 63 2 5 7 2 8 13 3 0 0 0 0 0 0 0 0 0 0 .. 0 .. 46 38 22 13 3 1 1 1 0 0 8 8

REVENUE STATISTICS 2019 © OECD 2019

1980 2 219 44 0 7 519 136 876 142 0 4 216 35 5 177 0 23 34 0 0 0 0 0 0 0 57 14 0 43 0 354 237 21 63 33 36 36 33 297 135 0 28 24 31 2 43 17 18 0 0 0 0 0 0 0 0 0 0 .. 26 26 373 335 156 41 138 4 4 3 15 112 38 38

1990 3 290 56 0 25 820 1 426 0 193 0 13 364 9 1 192 0 142 13 37 0 0 0 0 0 0 52 17 0 35 0 677 418 61 171 27 1 1 0 854 384 0 64 50 65 2 71 51 40 0 116 0 10 0 0 0 0 0 0 .. 66 66 865 757 366 97 294 7 6 8 46 226 108 108

2000 5 484 161 0 25 1 197 2 726 0 0 0 0 178 0 0 0 0 0 0 0 433 23 562 0 36 143 130 130 0 0 0 -5 -5 0 0 0 0 .. 0 1 720 745 0 105 45 62 5 103 73 81 0 197 33 71 28 171 0 0 0 34 34 38 38 1 881 1 733 811 298 624 10 8 71 450 84 147 147

2007 6 760 200 0 1 1 446 3 689 0 0 0 0 3 1 0 0 0 0 0 0 457 16 764 11 24 148 122 122 0 0 0 -8 -8 0 0 0 0 .. 0 1 967 993 0 71 54 0 8 142 94 0 0 202 108 72 56 166 0 0 0 -3 -3 3 3 2 429 2 253 1 173 370 710 10 10 120 571 0 175 175

2010 6 921 198 0 1 1 502 3 854 0 0 0 0 -1 0 0 0 0 0 0 0 453 18 726 6 6 158 129 129 0 0 0 0 0 0 0 0 0 .. 0 2 005 1 017 0 55 56 0 9 171 107 1 0 221 110 51 30 176 0 0 0 4 4 4 4 2 626 2 416 1 293 334 789 10 11 132 636 0 210 210

2013 7 598 193 0 1 1 664 4 173 0 0 0 0 -1 0 0 0 0 0 0 0 455 18 886 7 26 175 324 130 0 0 194 0 .. .. .. .. 0 .. 0 2 545 1 056 0 45 57 0 21 182 84 0 0 251 110 53 0 0 98 588 0 4 4 2 2 2 980 2 715 1 482 352 881 19 17 147 698 0 265 265

2015 7 749 189 0 19 1 782 4 218 0 0 0 0 0 0 0 0 0 0 0 0 395 17 931 13 11 174 328 120 0 0 208 0 .. .. .. .. 0 .. 0 2 852 1 122 0 70 61 0 18 186 30 0 0 254 107 56 0 0 109 838 0 4 4 4 4 3 431 3 124 1 814 421 890 22 18 143 708 0 307 307

2016 7 920 196 0 23 1 829 4 338 0 0 0 0 0 0 0 0 0 0 0 0 429 17 899 8 0 182 390 142 0 0 248 0 .. .. .. .. 0 .. 0 3 033 1 147 0 89 62 0 6 220 23 0 0 253 107 58 0 0 109 959 0 4 4 5 5 3 497 3 208 1 870 432 905 22 19 156 709 0 289 289

2017 8 272 192 0 23 1 896 4 551 0 0 0 0 0 0 0 0 0 0 0 0 473 17 926 7 0 188 384 142 0 0 242 0 .. .. .. .. 0 .. 0 2 814 1 128 0 99 62 0 1 233 18 0 0 250 110 62 0 0 115 734 0 4 4 4 4 3 731 3 412 1 986 460 966 21 20 183 742 0 319 319

164  1965 gases 5300 Unallocable between 5100 and 5200 6000 Other taxes Tax on financial institutions Administration duties Stamp fees Contributions of interested persons Parking duty Contrbutions to students' associations Duty on contribution to political parties Other fees, taxes on production n.e.c. Embossing fee Other taxes Compensation levy according to the Vienna Tree Protection Act 6100 Paid solely by business 6200 Other Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

0 38 0 4 7 0 0 0 0 0 0 28 ..

0 266 0 17 46 0 0 0 0 0 0 202 ..

0 714 123 32 76 130 6 0 0 0 0 347 ..

0 770 -3 278 135 0 0 4 0 272 0 82 1

0 928 0 366 92 0 0 8 -1 346 1 115 1

0 1 095 0 521 84 0 0 11 1 353 1 124 2

0 931 0 517 27 0 0 12 0 227 1 145 1

0 737 0 302 32 0 0 11 0 252 1 139 0

0 750 0 304 35 0 0 12 1 253 1 144 2

0 796 0 315 37 0 0 12 0 279 1 150 3

.. .. ..

.. .. ..

.. .. ..

.. .. 356

.. .. 397

.. .. 339

.. .. 328

.. .. 415

.. .. 449

.. .. 468

.. .. .. .. .. .. 6 210 ..

.. .. .. .. .. .. 29 759 ..

.. .. .. .. .. .. 54 040 ..

650 590 60 0 .. .. 90 299 90 324

650 450 200 0 .. .. 115 045 115 146

650 422 228 0 .. .. 120 735 121 192

570 341 229 0 .. .. 137 970 138 099

540 295 245 0 .. .. 147 741 148 174

540 224 316 0 .. .. 149 241 149 312

330 228 102 0 .. .. 154 388 154 611

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 590 0 206 0 91 120

0 0 450 0 256 0 115 853

0 0 422 0 339 0 121 953

0 0 341 0 299 0 138 739

0 0 295 0 321 0 148 790

0 0 224 0 321 0 149 856

0 0 228 0 318 0 155 157

.. ..

.. ..

.. ..

2 485 93 605

2 177 118 030

2 106 124 060

1 972 140 711

1 925 150 715

1 865 151 722

1 807 156 964

.. Not available Note: Year ending 31st December. From 1995 data are on accrual basis. Following national practice, one-third of the revenues from stamp fees (heading 6000) and fifty percent of the revenues from administration duties (heading 6000) are treated as tax revenues, the remainder being treated as non-tax revenue. From 1988 onwards promoting residential building is being mainly financed by capital transfers from the Federal Government to the Länder. For the years 1985 to 1987 legally fixed shares of some taxes have been transmitted automatically from Federal Government to the Länder for this purpose and these funds have been classified as tax receipts of the Länder in those years. From 1988, they are classified as Federal Government tax revenues. This break in the time series (1987/1988) affects only the shares of the different subsectors and not total tax revenues. From 1998 contributions of interested persons and parking duties are classified as non-tax revenues (sales) and no longer reported under heading 6000. Source: Statistics Austria.

StatLink 2 https://doi.org/10.1787/888934056754

REVENUE STATISTICS 2019 © OECD 2019

 165

Table 5.3. Belgium: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Immovable income withholding tax Movable income withholding tax Earned income withholding tax Advance payments PIT Non residents tax Assessments PIT Special social contributions Other income taxes 1120 On capital gains 1200 Corporate 1210 On profits Immovable income withholding tax (corporate) Movable income withholding tax (corporate) Advance payments (corporate) Assessments (corporate) Non residents tax (corporate) Other income taxes (corporate) 1220 On capital gains 1300 Unallocable between 1100 and 1200 Former income taxes Penalties Other 2000 Social security contributions 2100 Employees 2110 On a payroll basis On gross wages On social benefits 2120 On an income tax basis 2200 Employers 2210 On a payroll basis Contributions by government Contributions by other sectors 2220 On an income tax basis 2300 Self-employed or non-employed Self-employed Unemployed Retired Other 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Levy on public mandates 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others Tax on non profit institutions Immovable income withholding tax (corporate) Regional tax (Brussels) 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes

1965 6 421 .. 1 774 1 317 1 317 148 119 740 125 0 183 0 0 0 397 397 33 41 262 60 0 0 0 61 51 3 7 2 018 569 .. .. .. .. 1 320 .. .. .. .. 129 .. .. .. .. .. .. 0 .. .. 0 .. 240 2 0 2 2 0 0 0 .. .. 75 69 6

REVENUE STATISTICS 2019 © OECD 2019

1980 37 443 .. 15 379 13 626 13 626 532 1 062 9 119 1 776 -2 1 128 0 12 0 1 744 1 744 0 367 1 273 79 -6 32 0 9 0 0 9 10 798 3 130 3 130 3 130 0 0 6 791 6 791 1 059 5 732 0 877 803 0 29 45 877 0 0 .. .. 0 .. 1 161 210 26 184 7 177 0 0 .. .. 309 281 29

1990 70 408 .. 25 983 22 538 22 538 1 053 3 014 15 422 2 144 4 878 19 2 0 3 405 3 405 0 1 206 2 735 -553 18 -2 0 40 0 0 40 23 386 7 152 7 152 7 062 89 0 14 689 14 689 1 769 12 920 0 1 546 1 230 0 198 118 1 546 0 0 .. .. 0 .. 2 679 599 63 536 17 519 0 0 .. .. 504 475 29

2000 112 423 111 463 43 421 35 260 35 260 1 857 1 737 27 738 1 959 585 774 602 8 0 8 083 8 083 0 544 7 112 404 17 5 0 78 0 0 78 34 636 10 936 10 936 10 936 0 0 20 794 20 794 3 105 17 689 0 2 906 2 053 0 709 144 2 906 0 0 .. .. 0 .. 5 282 1 164 102 1 063 41 929 94 92 0 92 1 101 1 042 59

2007 147 262 145 874 52 801 40 967 40 967 0 2 351 35 969 1 747 792 -915 957 65 0 11 749 11 749 0 686 9 733 1 270 41 19 0 85 0 0 85 45 659 13 851 13 851 13 851 0 0 27 943 27 943 4 493 23 450 0 3 866 2 678 0 1 012 176 3 866 0 0 .. .. 6 6 10 550 4 146 2 779 1 367 32 1 269 66 253 0 253 2 053 1 702 351

2010 155 610 154 377 53 243 43 956 43 956 0 2 426 39 758 1 611 810 -1 697 1 032 17 0 9 249 9 249 0 315 7 691 1 196 43 4 0 38 0 0 38 50 447 14 998 14 998 14 998 0 0 30 811 30 811 5 261 25 550 0 4 637 3 342 0 1 134 161 4 637 0 0 .. .. 7 7 11 252 4 632 3 115 1 517 33 1 416 68 237 0 237 2 269 1 939 330

2013 176 969 175 784 62 739 50 471 50 471 0 4 314 44 639 1 508 841 -1 988 1 117 41 0 12 218 12 218 0 478 7 930 3 662 138 10 0 51 0 0 51 56 355 16 481 16 481 16 481 0 0 34 807 34 807 6 535 28 273 0 5 066 3 703 0 1 254 109 5 066 0 0 .. .. 8 8 13 805 5 187 3 478 1 710 38 1 584 88 451 0 451 3 096 2 634 463

2015 183 864 182 498 65 573 51 879 51 879 0 4 104 45 609 1 547 976 -1 512 1 106 48 0 13 643 13 643 0 466 8 538 4 466 154 19 0 51 0 0 51 58 628 16 962 16 962 16 962 0 0 36 207 36 207 7 437 28 769 0 5 459 3 975 0 1 371 113 5 459 0 0 .. .. 8 8 14 407 5 433 3 651 1 782 41 1 651 90 661 0 661 3 002 2 510 492

2016 186 323 184 748 66 249 51 565 51 565 0 3 993 45 273 1 513 980 -1 421 1 198 29 0 14 620 14 620 0 407 8 594 5 571 38 9 0 64 0 0 64 57 931 17 110 17 110 17 110 0 0 35 152 35 152 7 473 27 679 0 5 669 4 071 0 1 483 115 5 669 0 0 .. .. 8 8 14 856 5 635 3 784 1 851 43 1 715 93 968 0 968 2 932 2 365 567

2017 195 270 193 618 71 319 53 130 53 130 0 3 741 46 878 1 591 928 -1 261 1 209 45 0 18 127 18 127 0 319 11 586 5 936 270 15 0 63 0 0 63 59 594 17 742 17 742 17 742 0 0 36 021 36 021 7 774 28 247 0 5 831 4 153 0 1 568 110 5 831 0 0 .. .. 8 8 15 394 5 754 3 876 1 879 45 1 746 89 929 0 929 3 131 2 526 604

166  4400 Taxes on financial and capital transactions Registration duties Mortgage duties Court duties Economic expansion fund Tax on stock exchange transactions Tax on stock exchange listings Tax on bearer securities Stamp duties 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes Tax on long term savings Voluntary disclosure tax Voluntary disclosure tax (Diamond) Voluntary disclosure tax (bis) Voluntary disclosure tax (ter) Special contribution on credit associations 4600 Other recurrent taxes on property Levy for fighting the non-use of an electric power production site by a producer Transfer to the Fund for Industrial Accidents of recognized private insurance corporations Tax on securities accounts 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes VAT Vehicle immatriculation tax 5112 Sales tax 5113 Other Taxes assimilated to stamp duties 5120 Taxes on specific goods and services 5121 Excise duties Mineral oil Liquified gases and benzol Tobacco Spirits Consumption tax on alcohol and spirits Fermented sparkling beverages Fermented fruit beverages Beer Non-alcoholic beverages Coffee, sugar and syrup Levy on energy Intermediate alcoholic products Inspection fee on domestic fuel oil Ecotax Levy on packaging Federal contribution on electricity and natural gas Environmental charge 5122 Profits of fiscal monopolies 5123 Customs and import duties Import duties Levies on agricultural products ECSC levies EU levies, import duties EU levies on agricultural products 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Gambling and betting tax Insurance levy Bill-posting tax Deposit insurance Resolution fund 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities

1965 163 153 2 2 0 4 2 0 0 0 .. .. .. .. .. .. .. .. 0 ..

1980 633 527 10 8 0 31 4 0 53 0 .. .. .. .. .. .. .. .. 8 ..

1990 1 478 1 213 29 29 0 92 21 0 94 0 .. .. .. .. .. .. .. .. 99 ..

2000 2 669 1 967 37 38 0 386 0 79 161 74 0 74 74 0 0 0 0 0 182 ..

2007 3 704 3 325 76 31 0 234 0 3 35 163 0 163 163 0 0 0 0 0 232 ..

2010 3 493 3 210 75 34 0 134 0 0 40 328 0 328 194 0 0 134 0 0 294 ..

2013 3 886 3 542 72 37 0 193 0 6 36 877 0 877 207 0 0 614 54 2 309 ..

2015 4 358 3 899 93 41 0 287 0 0 38 635 0 635 413 0 0 145 78 0 318 0

2016 4 464 4 065 89 47 0 219 0 0 44 415 0 415 382 0 0 8 24 0 443 120

2017 4 800 4 342 83 40 0 296 0 0 40 487 0 487 369 0 0 12 106 0 293 0

..

..

..

..

..

..

..

318

323

293

.. 2 386 2 187 1 355 0 .. .. 0 1 355 1 355 832 531 278 0 132 23 26 1 18 38 10 5 0 0 0 0 0 0 0 0 272 206 63 2 0 0 0 0 29 9 19 0 0 0 0 0 0 199

.. 10 105 9 606 6 321 6 321 6 293 28 0 0 .. 3 285 1 997 1 109 4 501 123 54 7 57 93 44 5 0 0 0 0 0 0 0 0 627 0 0 0 383 244 1 0 452 47 404 0 0 0 0 208 0 496

.. 18 360 17 387 11 570 11 547 11 491 56 23 0 .. 5 818 3 478 2 017 0 868 191 0 11 88 170 113 22 0 0 0 0 0 0 0 0 809 0 0 0 716 93 0 0 937 51 885 1 0 0 0 593 0 966

.. 28 125 26 021 18 240 18 114 18 114 0 126 0 .. 7 781 5 690 3 392 0 1 342 206 0 24 101 208 148 13 193 32 29 2 0 0 0 0 0 .. .. .. .. .. 0 0 1 365 45 1 282 1 36 0 0 726 0 2 096

.. 36 798 34 427 24 135 23 864 23 864 0 271 0 .. 10 292 7 367 3 891 0 1 821 225 0 39 115 191 49 12 341 28 43 1 296 311 5 0 0 .. .. .. .. .. 0 0 2 044 64 1 930 3 48 0 0 881 0 2 363

.. 39 393 37 004 25 515 25 262 25 262 0 253 0 .. 11 489 7 783 4 148 0 1 885 235 0 57 116 188 54 13 383 26 51 0 320 292 15 0 0 .. .. .. .. .. 0 0 2 455 77 2 123 3 252 0 0 1 252 0 2 384

.. 42 830 40 400 27 491 27 250 27 250 0 241 0 .. 12 910 8 036 4 072 0 2 197 272 0 77 132 183 58 15 337 26 41 1 332 281 14 0 0 .. .. .. .. .. 0 0 3 137 73 2 285 3 609 167 0 1 737 0 2 420

0 43 843 41 351 27 796 27 578 27 578 0 219 0 .. 13 555 8 649 4 556 0 2 262 318 0 92 148 194 56 14 343 26 36 0 336 269 1 0 0 .. .. .. .. .. 0 0 3 210 80 2 307 3 441 380 0 1 695 0 2 482

0 45 703 43 211 28 956 28 722 28 722 0 235 0 .. 14 254 9 442 4 963 0 2 306 323 0 104 174 202 100 14 340 28 33 1 338 518 0 0 0 .. .. .. .. .. 0 0 3 164 90 2 353 2 441 278 0 1 649 0 2 482

0 47 303 44 748 29 957 29 763 29 763 0 194 0 .. 14 791 9 906 5 195 0 2 245 320 0 103 172 201 103 15 340 28 32 0 341 812 0 0 0 .. .. .. .. .. 0 0 3 170 94 2 382 3 440 252 0 1 715 0 2 540

REVENUE STATISTICS 2019 © OECD 2019

 167 5210 Recurrent taxes Traffic tax 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Tax on entertainment devices Tax on pubs Hunting tax Local taxes Radio and television licence fees 5220 Non-recurrent taxes Vehicle registration tax Vehicle registration tax (households) Vehicle registration tax (others) Emission permits 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Fines and interest Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts National lottery profits Water levies Sanitel levy Levy on industrial waste Levy on manure Levy on household waste Earned income withholding tax (EU) Social contributions (EU) Imputed social contributions (EU) Taxes excluded from National Accounts Deposit insurance Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences Reallocation national levels of government Reallocation EU National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1965 199 100 0 0 99 6 1 2 90 0 0 .. .. .. .. 0 2 0 2 2 ..

1980 496 368 204 164 127 20 5 0 15 87 0 .. .. .. .. 3 0 .. .. .. ..

1990 966 712 458 254 254 20 24 0 19 191 0 .. .. .. .. 7 0 .. .. .. ..

2000 1 887 1 413 889 525 474 71 18 0 38 347 209 209 139 70 0 7 0 .. .. .. 960

2007 2 032 1 693 1 051 642 338 56 0 0 99 184 332 332 221 111 0 7 61 0 61 0 1 388

2010 2 005 1 702 1 054 648 303 58 0 0 112 133 379 379 252 126 0 6 36 0 36 0 1 234

2013 2 023 1 830 1 148 683 193 74 0 0 10 108 397 360 240 120 36 10 46 0 46 0 1 185

2015 2 032 1 851 1 163 689 181 56 0 0 22 103 451 349 233 116 101 9 40 0 40 0 1 367

2016 1 959 1 767 1 169 598 192 52 0 0 22 118 523 388 259 130 135 11 0 0 0 0 1 575

2017 1 993 1 802 1 210 591 191 54 0 0 22 115 548 435 290 145 112 15 0 0 0 0 1 652

.. .. .. .. .. .. 6 421 ..

.. .. .. .. .. .. 37 438 37 443

.. .. .. .. .. .. 70 268 70 408

.. .. .. .. .. .. .. 112 423

348 78 270 0 .. .. .. 147 262

1 037 588 449 0 .. .. .. 155 610

1 492 1 077 415 0 .. .. .. 176 969

830 537 293 0 .. .. .. 183 864

761 460 301 0 .. .. .. 186 323

852 542 310 0 .. .. .. 195 270

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

107 107 0 0 0 0 0 0 0 0 0 .. 0 0 41 0 .. .. 37 590

447 262 66 0 27 0 0 93 0 0 0 .. 0 0 52 0 .. .. 70 907

1 300 279 378 14 74 11 20 174 136 213 0 .. 0 0 54 0 .. .. 113 564

1 387 225 119 13 68 11 0 270 250 431 0 .. 78 0 55 0 .. .. 148 351

1 646 243 137 15 54 5 0 345 340 508 0 .. 588 0 62 0 .. .. 157 399

1 578 215 122 14 46 5 0 336 330 511 0 .. 1 077 0 74 0 .. .. 179 186

1 657 206 104 6 55 1 0 370 360 554 0 .. 537 0 72 0 .. .. 185 576

1 786 201 136 7 84 3 0 392 381 582 0 .. 460 0 72 0 .. .. 188 058

1 807 185 119 12 79 2 0 408 396 606 0 .. 542 0 73 0 .. .. 197 086

.. ..

1 497 39 087

2 886 73 793

5 377 118 940

7 568 155 919

8 713 166 112

10 071 189 257

9 799 195 375

10 108 198 166

10 541 207 627

.. Not available Note: Year ending 31st December. From 1970, data are on accrual basis Source: Federal Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056773

REVENUE STATISTICS 2019 © OECD 2019

168 

Table 5.4. Canada: Detailed country table, 1965-2017 Million CAD Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Taxes federal government Taxes on individuals - province 1120 On capital gains 1200 Corporate 1210 On profits Taxes federal government Taxes on corporations - province 1220 On capital gains 1300 Unallocable between 1100 and 1200 Non-resident withhold taxes - federal 2000 Social security contributions 2100 Employees Canada pension plan Quebec pension plan Employment insurance Hospital insurance premiums 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Canada pension plan Quebec pension plan Employment insurance Hospital insurance premiums Social insurance levies 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed Canada pension plan Quebec pension plan 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property On property provincial government Personal property local government Real property local government 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes On inheritances federal government Succession duties provincial government 4320 Gift taxes On gifts federal government 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes Special assessments and charges local govt. 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax Sales taxes federal government Sales taxes provincial, local govt. 5113 Other

1965 15 318 5 910 3 464 3 464 2 635 829 0 2 276 2 276 1 752 524 0 170 170 854 318 47 15 164 92 .. .. 536 48 15 164 92 217 .. .. 0 .. .. .. .. 0 .. .. 0 2 186 1 830 11 17 1 802 .. .. 25 0 25 223 216 108 108 7 7 0 108 0 108 108 0 6 202 5 310 2 730 0 2 730 813 1 917 0

1980 101 015 47 064 34 451 34 451 21 231 13 220 0 11 741 11 741 8 110 3 631 0 872 872 10 649 3 756 1 265 431 1 393 667 .. .. 6 697 1 266 432 2 006 1 270 1 723 .. .. 196 153 43 196 0 0 .. .. 0 9 195 8 315 133 0 8 182 .. .. 512 0 512 75 75 0 75 0 .. 0 293 0 293 293 0 32 909 24 808 11 658 0 11 658 5 429 6 229 0

1990 244 152 118 566 99 722 99 722 60 252 39 470 0 17 190 17 190 11 726 5 464 0 1 654 1 654 29 653 10 634 3 745 1 108 5 284 496 10 634 0 18 449 3 745 1 108 7 398 496 5 702 18 449 0 570 478 92 570 0 0 .. .. 5 499 24 467 20 189 1 645 18 544 0 .. .. 1 911 0 1 911 3 3 0 3 0 .. 0 2 365 0 2 365 2 365 0 63 092 59 627 34 475 0 34 475 16 866 17 609 0

2000 390 234 195 320 143 652 143 652 90 694 52 958 0 47 643 47 643 31 570 16 073 0 4 025 4 025 53 109 21 361 9 401 2 897 7 782 1 281 20 976 385 30 307 9 401 2 897 10 894 897 6 218 30 307 0 1 442 1 200 242 1 442 0 0 .. .. 8 013 37 157 30 242 3 078 27 165 0 .. .. 4 171 0 4 171 2 2 0 2 0 .. 0 2 742 0 2 742 2 742 0 94 468 88 879 55 313 35 884 19 429 0 19 429 0

2007 512 663 251 198 190 025 190 025 116 395 73 630 0 54 272 54 272 37 093 17 179 0 6 901 6 901 73 722 29 361 16 194 4 124 7 084 1 959 28 654 707 41 922 16 194 4 124 9 917 1 252 10 434 41 922 0 2 440 2 096 344 2 440 0 0 .. .. 10 038 54 507 44 567 3 164 41 403 0 .. .. 2 970 0 2 970 0 .. .. .. .. .. 2 868 4 102 0 4 102 4 102 0 122 855 114 701 71 242 46 072 25 170 0 25 170 0

2010 516 591 240 961 180 894 180 894 109 341 71 553 0 54 101 54 101 33 419 20 682 0 5 966 5 966 76 787 30 626 16 852 5 450 7 388 937 29 689 937 43 525 16 852 5 450 10 343 0 10 881 43 525 0 2 636 2 181 455 2 636 0 0 .. .. 10 760 63 735 51 702 4 476 47 226 0 .. .. 1 523 0 1 523 178 178 0 178 0 .. 3 077 7 254 0 7 254 7 254 0 123 752 116 160 72 130 70 712 1 418 0 1 418 0

2013 592 206 281 787 214 054 214 054 127 655 86 399 0 62 359 62 359 38 142 24 217 0 5 374 5 374 90 394 36 057 20 021 5 815 9 198 1 023 35 034 1 023 51 261 20 021 5 815 12 877 0 12 548 51 261 0 3 076 2 591 486 3 076 0 0 .. .. 12 482 70 451 57 769 4 946 52 823 0 .. .. 414 0 414 221 221 0 221 0 .. 3 646 8 401 0 8 401 8 401 0 136 396 128 554 81 452 78 292 3 160 0 3 160 0

2015 653 264 314 841 240 304 240 304 143 315 96 989 0 67 894 67 894 41 726 26 168 0 6 643 6 643 96 371 38 685 21 491 6 293 9 772 1 128 37 557 1 128 54 380 21 491 6 293 13 681 0 12 914 54 380 0 3 307 2 781 525 3 307 0 0 .. .. 13 256 77 778 62 651 5 410 57 241 0 .. .. 372 0 372 268 268 0 268 0 .. 4 975 9 512 0 9 512 9 512 0 150 270 140 745 90 593 86 694 3 899 0 3 899 0

2016 672 809 323 053 240 585 240 585 142 511 98 074 0 75 720 75 720 46 299 29 421 0 6 748 6 748 98 954 39 623 21 905 6 539 9 966 1 213 38 410 1 213 55 950 21 905 6 539 13 953 0 13 554 55 950 0 3 381 2 835 546 3 381 0 0 .. .. 13 792 81 178 65 191 5 778 59 413 0 .. .. 424 0 424 260 260 0 260 0 .. 6 315 8 988 0 8 988 8 988 0 155 091 146 128 93 851 90 392 3 459 0 3 459 0

2017 702 704 338 866 251 092 251 092 150 989 100 103 0 80 071 80 071 49 769 30 302 0 7 703 7 703 99 346 39 917 23 025 6 991 8 623 1 278 38 639 1 278 55 866 23 025 6 991 12 072 0 13 778 55 866 0 3 563 2 979 584 3 563 0 0 .. .. 14 331 84 021 66 839 5 838 61 001 0 .. .. 440 0 440 304 304 0 304 0 .. 6 939 9 499 0 9 499 9 499 0 165 395 153 721 99 938 96 159 3 779 0 3 779 0

REVENUE STATISTICS 2019 © OECD 2019

 169 5120 Taxes on specific goods and services 5121 Excise duties Excises federal government Liquor Tobacco Gasoline and motive fuel Remitted gaming profits Miscellaneous consumption taxes Excises provincial government Motor fuel Tobacco Other 5122 Profits of fiscal monopolies Own enterprises contributions 5123 Customs and import duties Customs and import duties federal govt. 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Tax on insurance premiums, provincial govt. Tax on insurance premiums, federal govt. Amusement and admission taxes Air transportation taxes Racetrack betting Tax on meals and hotels 5127 Other taxes on internat. trade and transactions 5128 Other taxes Other taxes federal government Other taxes provincial government 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes Licences and permits local govt. Licences and permits provincial govt. 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Poll tax local government Miscellaneous local government Other federal government Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1965 2 580 1 499 740 .. .. .. .. .. 759 680 53 26 294 294 686 686 0 0 84 45 0 4 0 35 0 0 17 0 17 0 892 306 103 141 62 586 36 550 0 166 139 27 5 11 11

1980 13 150 6 805 3 850 .. .. .. .. .. 2 955 1 863 772 320 1 406 1 406 3 199 3 199 842 0 575 261 1 25 166 122 0 0 323 98 225 0 8 101 1 500 666 509 325 6 601 132 6 469 0 1 198 943 255 0 358 -103

1990 25 153 14 473 6 405 926 2 247 2 472 45 715 8 067 4 674 2 776 617 3 758 3 758 4 021 4 021 0 0 2 385 1 141 1 126 488 155 473 0 517 272 245 0 3 465 2 393 1 056 697 640 1 072 317 755 0 2 875 2 386 489 0 489 0

2000 33 565 18 417 8 377 1 103 2 176 4 807 0 291 10 039 7 031 2 279 730 8 756 8 756 2 824 2 824 0 0 2 524 1 740 1 538 0 55 191 0 1 045 758 287 0 5 589 3 644 1 696 1 039 909 1 945 499 1 446 0 2 167 1 280 887 0 887 0

2007 43 459 22 759 9 249 1 224 2 466 5 272 0 287 13 510 8 065 4 181 1 264 11 565 11 565 3 829 3 829 0 0 4 088 2 796 11 537 403 36 305 0 1 217 762 455 0 8 154 4 368 2 241 1 242 885 3 786 889 2 897 0 342 0 342 0 342 0

2010 44 030 23 281 10 244 1 554 3 025 5 306 0 358 13 037 8 198 4 620 219 11 565 11 565 3 441 3 441 0 0 4 489 3 305 28 322 600 36 198 0 1 255 557 698 0 7 592 4 452 1 986 1 153 1 313 3 140 807 2 333 0 596 0 596 0 596 0

2013 47 102 24 470 10 261 1 488 3 019 5 460 0 294 14 209 9 094 4 879 236 12 059 12 059 4 193 4 193 0 0 5 087 3 901 13 280 662 32 199 0 1 292 439 853 0 7 842 5 017 2 237 1 343 1 437 2 825 952 1 873 0 696 0 696 0 696 0

2015 50 152 25 284 10 372 1 521 2 875 5 678 0 297 14 912 9 727 5 108 77 13 016 13 016 5 181 5 181 0 0 5 213 3 962 10 291 722 33 195 0 1 458 544 914 0 9 525 5 589 2 478 1 552 1 559 3 936 1 023 2 913 0 748 0 748 0 748 0

2016 52 278 25 926 10 649 1 563 3 298 5 482 0 306 15 277 10 139 5 120 18 13 623 13 623 5 461 5 461 0 0 5 935 4 587 7 330 768 26 217 0 1 333 421 912 0 8 963 5 777 2 612 1 587 1 578 3 186 1 026 2 160 0 740 0 740 0 740 0

2017 53 783 27 171 10 887 1 700 3 117 5 759 0 311 16 284 10 343 5 006 935 13 863 13 863 5 593 5 593 0 0 5 966 4 503 1 355 823 25 259 0 1 190 417 773 0 11 674 6 022 2 739 1 682 1 601 5 652 1 028 4 624 0 745 0 745 0 745 0

.. .. .. .. .. .. 15 318 ..

.. .. .. .. .. .. 101 015 ..

.. .. .. .. .. .. 244 152 ..

1 633 276 1 357 1 758 20 1 738 388 833 390 234

5 550 824 4 726 3 445 12 3 433 527 734 512 663

6 415 875 5 540 4 726 19 4 707 .. 516 591

7 326 965 6 361 3 754 17 3 737 .. 592 206

7 510 968 6 542 3 768 15 3 753 .. 653 264

7 681 1 113 6 568 3 758 16 3 742 .. 672 809

7 997 1 051 6 946 3 575 16 3 559 .. 702 704

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 296 0 0 0 390 234

0 0 836 0 0 0 513 499

0 0 894 0 0 0 517 485

0 0 982 0 0 0 593 188

0 0 983 0 0 0 654 247

0 0 1 129 0 0 0 673 938

0 0 1 068 0 0 0 703 771

.. ..

.. ..

.. ..

0 390 234

0 513 499

0 517 485

0 593 188

0 654 247

0 673 938

0 703 771

.. Not available

REVENUE STATISTICS 2019 © OECD 2019

170  Note: From 2001, all data are for the year ending 31st December. For 2000 and earlier years, data for the Federal, Provincial and Territorial governments and Social security funds are on a fiscal year basis commencing 1st April. Data for local government are on a fiscal year basis commencing 1st January. From 1999 data are on accrual basis except that personal income taxes are on a modified cash basis. There are some minor differences between the data for the years 1965 to 1978 and those for subsequent years. These mostly relate to the inclusion of fines and penalities or late payment of taxes and deductions for the child tax credits in the data for the years 1979 to 1983. Heading 1210 - Taxes federal government: Federal corporate taxes include capital taxes. Heading 2000: Includes receipts from the Canadian Pension Plan, Quebec Pension Plan, Unemployement Insurance Fund and Provincial Health Insurance. Premiums, Medicare Premiums and Social Insurance levies but excludes that part of the taxes on income and sales taxes earmarked for old age security. The practice of earmarking these taxes was discontinued in June 1975. Heading 4400: From 2002 onward includes land transfer taxes of the provincial, territorial and local governments. Prior to 2002 land transfer taxes of the local government were included in line 6000 and those provincial and territorial governments were included in line 4520. Heading 5121: The large increase in this heading between 1980 and 1981 is due to the introduction of a 'special petroleum compensation charge', a 'Canadian ownership special charge' and to an increase in the natural gas tax of C$ 2399 millions. Heading 5122: From 1988, profits on fiscal monopolies include lottery profits. Heading 5128: From 1988, other taxes of Federal Government include the annual fees for managing the spectrum (airwaves) allocation to the cellular industry. Heading 5211: Some Québec motor vehicle licence administrative fees are included in sales of goods and services for the period 1988-89 to 1997-98. From 1998-99 onward, these fees are included under other taxes - motor vehicle licences. Source: Statistics Canada.

StatLink 2 https://doi.org/10.1787/888934056792

REVENUE STATISTICS 2019 © OECD 2019

 171

Table 5.5. Chile: Detailed country table, 1965-2017 Million CLP 1965 Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals Second category tax Global complementary tax Other 1110 On income and profits 1120 On capital gains 1200 Corporate First category tax Surtax on state owned enterprises Mining tax Other 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 Additional tax Other 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Cigarettes and tobacco Gasolene and diesel Oil stabilisation fund Fisheries Law Extraction Rights Additional tax on new motor vehicles 5122 Profits of fiscal monopolies 5123 Customs and import duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities

REVENUE STATISTICS 2019 © OECD 2019

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 2000 2007 2010 2013 .. 1 777 218 7 901 998 20 598 963 21 845 693 27 381 686 .. 412 974 1 841 630 9 412 056 8 329 060 9 520 709 .. 99 154 604 100 989 348 1 492 837 1 964 172 .. 65 552 490 980 993 129 1 449 099 1 981 699 .. 33 603 113 120 -3 781 43 738 -17 527 .. 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. 219 586 882 896 6 054 487 4 448 745 6 041 089 .. 200 891 815 747 5 084 996 3 913 870 5 473 355 .. 16 074 47 634 113 334 194 203 124 220 .. 0 0 835 452 298 558 324 577 .. 2 621 19 516 20 705 42 114 118 937 .. .. .. .. .. .. .. .. .. .. .. .. .. 94 233 354 634 2 368 221 2 387 478 1 515 449 .. 59 082 350 301 1 462 715 1 414 057 1 337 721 .. 35 151 4 332 905 507 973 421 177 727 .. 159 559 576 758 1 148 647 1 493 987 1 968 973 .. 154 021 553 937 1 098 620 1 433 159 1 906 340 .. 154 021 553 937 1 098 620 1 433 159 1 906 340 .. 0 0 0 0 0 .. 5 538 22 821 50 027 60 828 62 633 .. 5 538 22 821 50 027 60 828 62 633 .. 0 0 0 0 0 .. 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 .. 109 319 554 037 1 013 571 898 607 1 133 765 .. 59 968 302 244 496 311 662 368 840 842 .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. 3 444 10 906 28 501 39 338 45 550 .. .. .. .. .. .. .. .. .. .. .. .. .. 45 907 240 886 488 759 196 901 247 373 .. 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 .. 1 118 722 5 041 769 9 023 666 11 185 156 14 779 915 .. 1 074 009 4 789 827 8 578 636 10 532 904 13 869 529 .. 664 421 3 306 350 6 781 501 8 399 926 11 170 794 .. 664 421 3 306 350 6 781 501 8 399 926 11 170 794 .. 0 0 0 0 0 .. 0 0 0 0 0 .. 409 588 1 483 477 1 797 135 2 132 978 2 698 735 .. 166 050 816 160 1 299 844 1 561 205 1 987 475 .. 60 604 283 275 455 595 647 637 815 991 .. 105 445 532 885 844 249 913 568 1 171 483 .. 0 0 0 0 0 .. 0 0 0 0 0 .. 0 0 0 0 0 .. 0 0 0 0 0 .. 222 486 548 571 300 416 267 331 303 393 .. 0 0 0 0 0 .. 0 0 0 0 0 .. 21 052 118 746 196 875 304 442 407 867 .. 0 0 0 0 0 .. 0 0 0 0 0 .. 0 0 0 0 0 .. 44 714 251 942 445 030 652 252 910 386

2015 32 532 354 11 840 521 3 199 876 2 350 120 -36 757 886 513 .. .. 6 839 133 6 183 830 132 352 323 507 199 444 .. .. 1 801 512 1 429 758 371 755 2 252 489 2 188 575 2 188 575 0 63 914 63 914 0 0 .. .. 0 .. .. 0 1 421 274 1 056 920 .. .. 0 .. .. 92 236 .. .. 272 118 0 .. .. 0 17 597 378 16 515 485 13 273 958 13 273 958 0 0 3 241 527 2 412 773 981 422 1 388 218 0 8 558 34 575 0 343 491 0 0 485 263 0 0 0 1 081 893

2016 34 129 307 11 444 570 2 990 653 2 458 249 -213 365 745 769 .. .. 7 146 657 6 689 101 88 362 105 653 263 541 .. .. 1 307 260 1 331 564 -24 304 2 441 419 2 373 777 2 373 777 0 67 642 67 642 0 0 .. .. 0 .. .. 0 1 731 723 1 171 399 .. .. 0 .. .. 100 490 .. .. 459 834 0 .. .. 0 18 629 617 17 449 222 14 073 050 14 073 050 0 0 3 376 172 2 568 863 1 009 034 1 502 039 0 9 998 47 792 0 308 871 0 0 498 438 0 0 0 1 180 395

2017 36 238 557 12 516 154 3 500 023 2 585 694 50 495 863 834 .. .. 7 658 420 7 049 471 193 058 101 970 313 921 .. .. 1 357 711 1 453 577 -95 865 2 627 558 2 553 916 2 553 916 0 73 643 73 643 0 0 .. .. 0 .. .. 0 1 950 217 1 229 195 .. .. 0 .. .. 202 376 .. .. 518 645 0 .. .. 0 19 858 881 18 597 180 15 069 540 15 069 540 0 0 3 527 640 2 682 659 978 696 1 629 561 0 11 749 62 654 0 321 156 0 0 523 824 0 0 0 1 261 702

172  1965 5210 Recurrent taxes Motor vehicles 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Municipal permits Mining patents Other 5220 Non-recurrent taxes Tax on Polluting Fixed Sources 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990 44 714 24 469 0 0 20 245 18 401 3 374 -1 530 0 0 0 -23 356 0 -23 356

2000 251 942 93 880 0 0 158 062 136 138 34 730 -12 806 0 0 0 -112 195 0 -112 195

2007 445 030 155 158 0 0 289 872 263 996 25 184 692 0 0 0 1 023 0 1 023

2010 652 252 218 219 0 0 434 033 396 944 36 213 876 0 0 0 -61 117 0 -61 117

2013 910 386 330 754 0 0 579 632 527 955 50 094 1 583 0 0 0 -21 676 0 -21 676

2015 1 081 893 397 608 0 0 684 285 630 943 51 767 1 575 0 0 0 -579 308 0 -579 308

2016 1 180 395 434 137 0 0 746 258 692 974 51 641 1 643 0 0 0 -118 021 0 -118 021

2017 1 261 702 482 009 0 0 779 693 725 954 52 254 1 485 0 0 0 -714 253 0 -714 253

.. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 175 468 179 642 213 519 .. .. .. .. .. .. 45 774 50 061 62 076 .. .. .. .. .. .. 129 694 129 580 151 443 .. 1 777 218 7 901 998 20 598 963 21 845 693 27 381 686 32 532 354 34 129 307 36 238 557 .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. Not available Note: Year ending 31st December. The data are on a cash basis. Source: Servicio de Impuestos internos (Chile's Tax Service).

StatLink 2 https://doi.org/10.1787/888934056811

REVENUE STATISTICS 2019 © OECD 2019

 173

Table 5.6. Czech Republic: Detailed country table, 1965-2017 Million CZK 1965 Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Wages and salaries withholding Of unincorporated individuals Withheld on interest and dividends paid to individuals 1120 On capital gains 1200 Corporate 1210 On profits Profit tax Withheld on interest and dividends paid to corporations Levy on lottery revenue 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis Retirement State employment policy Sick leave Health insurance 2120 On an income tax basis 2200 Employers 2210 On a payroll basis Retirement State employment policy Sick leave Health insurance Penalties 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis Retirement State employment policy Sick leave Health insurance Self-employed Non-employed Government Penalties 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households Real property tax 4120 Others Levy collected by Winery Fund Real property tax 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Inheritance tax 4320 Gift taxes Gift tax 4400 Taxes on financial and capital transactions Real property transfer tax 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property

REVENUE STATISTICS 2019 © OECD 2019

.. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 771 596 .. 175 846 99 668 99 668 73 474 17 254 8 940 0 76 178 76 178 68 945 7 233

2007 1 313 753 1 307 310 325 328 153 374 153 374 126 736 17 825 8 813 0 171 954 171 954 164 016 7 162

2010 1 286 861 1 280 288 259 934 131 706 131 706 115 755 5 747 10 204 0 128 228 128 228 118 248 9 156

2013 1 396 555 1 390 999 290 263 149 831 149 831 129 793 7 437 12 602 0 140 432 140 432 124 820 7 736

2015 1 532 565 1 524 653 329 768 164 678 164 678 139 888 9 100 15 691 0 165 090 165 090 147 157 9 415

2016 1 632 447 1 624 414 361 857 183 103 183 103 156 271 10 860 15 972 0 178 754 178 754 158 862 8 306

2017 1 760 047 1 751 777 390 566 202 244 202 244 175 301 10 974 15 969 0 188 322 188 322 167 120 8 760

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 0 0 341 544 77 272 77 272 40 489 2 492 6 852 27 439 0 220 207 220 207 121 547 19 933 20 555 54 879 3 293 0 44 065 44 065 7 819 1 082 0 34 992 7 328 200 27 464 172 0 0 .. .. 0 10 890 4 469 1 452 1 452 3 017 0 3 017 0 .. .. 587 112 112 475 475 5 834 5 834 0 .. .. 0

776 0 0 573 417 127 662 127 662 66 644 4 101 11 279 45 638 0 359 493 359 493 220 591 12 303 33 834 91 275 1 490 0 86 262 86 262 19 508 1 114 0 65 483 15 921 2 103 47 459 157 0 0 .. .. 0 15 495 5 126 2 228 2 228 2 898 2 2 895 0 .. .. 460 115 115 345 345 9 909 9 909 0 .. .. 0

824 0 0 576 029 116 818 116 818 69 272 0 0 47 546 0 363 074 363 074 229 450 12 756 24 332 95 095 1 441 0 96 137 96 137 20 510 1 173 0 74 299 17 603 3 996 52 700 155 0 0 .. .. 0 16 364 8 752 4 302 4 302 4 450 5 4 445 0 .. .. 218 78 78 140 140 7 394 7 394 0 .. .. 0

7 876 0 0 603 072 123 353 123 353 71 871 0 0 51 482 0 382 498 382 498 239 248 13 345 25 454 102 964 1 487 0 97 221 97 221 21 262 911 0 74 908 18 732 2 500 53 676 140 0 0 .. .. 0 19 210 9 852 5 387 5 387 4 465 5 4 461 0 .. .. 215 76 76 139 139 9 143 9 143 0 .. .. 0

8 518 0 0 659 743 133 878 133 878 78 120 0 0 55 758 0 417 778 417 778 261 786 14 604 27 851 111 517 2 020 0 108 088 108 088 22 472 962 0 84 460 20 748 2 768 60 944 193 0 0 .. .. 0 21 920 10 333 5 433 5 433 4 900 20 4 880 0 .. .. 20 10 10 10 10 11 566 11 566 0 .. .. 0

11 586 0 0 699 604 143 730 143 730 83 738 0 0 59 992 0 444 201 444 201 277 562 15 484 29 533 119 983 1 639 0 111 674 111 674 23 674 1 013 0 86 834 21 278 3 303 62 253 153 0 0 .. .. 0 23 425 10 609 5 545 5 545 5 064 27 5 037 0 .. .. 11 5 5 6 6 12 805 12 805 0 .. .. 0

12 442 0 0 757 183 155 827 155 827 91 414 0 0 64 413 0 483 437 483 437 302 926 16 897 32 231 128 825 2 558 0 117 919 117 919 25 197 1 080 0 91 027 22 075 3 699 65 253 615 0 0 .. .. 0 23 850 10 783 5 660 5 660 5 123 25 5 098 0 .. .. 13 3 3 9 9 13 054 13 054 0 .. .. 0

174  1965 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other Previous turnover tax 5120 Taxes on specific goods and services 5121 Excise duties On mineral oils On alcohol and liquor On beer On wine On tobacco products Duty on CFC Levy collected by Winery Fund On electricity On natural gas On solid fuels Fee on electricity from solar radiation 5122 Profits of fiscal monopolies 5123 Customs and import duties Customs duties Previous import surcharge 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Fees on entry tickets Fees on recreational units (based on capacity) Fees on advertising facilities Restaurant sale alcoh. beverages and tobac. products Fees collected by the cinematography EBF Fees on advertisement 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes Highway fee 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles Road tax (commercial) 5213 Paid in respect of other goods Resort and recreation fees on visitors Dog fees Motor vehicle entry fees Water pollution fee Air pollution fee Waste deposit fee Levy on temp. withdrawal of land from agriculture Radioactive waste fee Fees on operated gambling machines Fees on registration and recording of packaging Levy on temp. withdrawal of land from forestry Other environmental fees 5220 Non-recurrent taxes Levy on withdrawal of land from agriculture Levy on withdrawal of land from forestry Tax on use of public space Misc. licence and permit fees Land betterment fee Licence for lorry transport 5300 Unallocable between 5100 and 5200 6000 Other taxes Unallocated previous taxes and levies 6100 Paid solely by business 6200 Other Other taxes, fees and related payments Custom duties collected for the EU

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 242 960 226 354 141 235 141 235 0 0 .. 85 119 71 404 46 998 5 629 3 410 350 14 984 33 0 0 0 0 0 0 13 572 13 572 0 0 0 143 65 69 0 0

2007 393 041 365 998 232 288 232 288 0 0 .. 133 710 133 492 81 661 7 201 3 564 342 40 713 0 11 0 0 0 0 0 0 .. .. 0 0 218 61 144 0 0

2010 427 813 402 072 263 457 263 457 0 0 .. 138 615 138 401 80 508 5 820 4 396 317 44 062 0 24 1 433 1 347 495 0 0 0 .. .. 0 0 214 53 147 0 0

2013 478 386 453 863 303 822 303 822 0 0 .. 150 041 149 760 77 160 6 658 4 545 288 52 193 0 21 1 305 1 256 469 5 866 0 0 .. .. 0 0 281 56 213 0 0

2015 512 835 487 378 333 274 333 274 0 0 .. 154 105 153 785 83 460 7 203 4 648 332 53 380 0 0 1 229 1 146 415 1 972 0 0 .. .. 0 0 320 53 240 0 0

2016 538 972 512 659 353 915 353 915 0 0 .. 158 744 158 401 87 557 7 169 4 642 348 53 678 0 5 1 478 1 191 426 1 906 0 0 .. .. 0 0 343 62 252 0 0

2017 579 274 552 033 387 537 387 537 0 0 .. 164 496 164 114 88 878 7 354 4 657 368 57 524 0 5 1 537 1 301 452 2 038 0 0 .. .. 0 0 382 69 279 0 0

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

9 0 0 0 0 16 606 10 788 1 753 0 5 456 5 456 3 579 232 191 32 520 685 454 94 642 722 0 7 0 5 818 532 40 645 4 601 0 0 0 356 0 0 356 356 ..

13 0 0 0 0 27 043 18 100 2 429 0 5 882 5 882 9 790 312 277 25 404 525 5 728 40 1 310 1 145 17 6 0 8 943 361 57 639 7 881 4 1 0 29 0 0 29 29 6 443

14 0 0 0 0 25 740 18 461 3 061 0 5 138 5 138 10 262 284 281 23 202 399 5 948 34 1 430 927 17 6 710 7 280 306 57 626 6 279 11 1 0 149 0 0 149 149 6 573

12 126 0 0 0 24 523 18 176 3 803 0 5 323 5 323 9 050 301 281 14 208 268 6 162 52 1 563 131 16 6 47 6 348 469 55 629 5 187 7 0 0 67 0 0 67 67 5 556

27 191 0 0 0 25 456 19 023 4 397 0 5 868 5 868 8 758 327 277 13 173 283 6 218 39 1 393 0 18 7 11 6 433 348 59 632 5 382 11 1 0 387 0 0 387 387 7 912

29 151 0 0 0 26 313 19 493 4 757 0 6 012 6 012 8 724 351 274 18 203 270 6 278 69 1 225 0 17 10 9 6 820 620 88 621 5 475 17 0 0 556 0 0 556 556 8 033

34 150 0 0 0 27 241 20 278 4 991 0 6 245 6 245 9 042 387 274 19 193 171 6 361 59 1 547 0 17 7 7 6 963 534 60 635 5 705 29 0 0 904 0 0 904 904 8 271

REVENUE STATISTICS 2019 © OECD 2019

 175 1965 Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Compulsory injury insurance Driving licence fees Taxes excluded from National Accounts Tax on use of public space Waste deposit fee Misc. licence and permit fees Radioactive waste fee Health insurance: non-employed Health insurance: government Soc. Security contr. employers: Penalties Soc. Security contr. Self-employed or nonemployed: Penalties Licence for lorry transport Highway fee Other environmental fees Levy on loterry revenue Value added taxes Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

0 .. .. 772 272 771 596

16 022 13 416 2 606 1 310 618 1 313 753

25 727 17 922 7 805 1 273 676 1 286 861

28 696 20 203 8 493 1 353 469 1 396 555

31 415 22 532 8 883 1 478 758 1 532 565

32 833 24 234 8 599 1 606 157 1 632 447

35 216 26 334 8 882 1 712 822 1 760 047

.. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. ..

2 837 2 837 0 -9 488 -645 -454 -2 301 -642 -200 0 -3 293 -200

5 757 5 757 0 -17 797 -639 -5 728 -3 940 -1 310 -2 103 0 -1 490 -157

6 094 6 094 0 -20 096 -632 -5 948 -3 139 -1 430 -3 996 0 -1 441 -155

6 424 6 424 0 -18 893 -629 -6 162 -2 593 -1 563 -2 500 0 -1 487 -140

0 0 0 -20 314 -632 -6 218 -2 691 -1 393 -2 768 0 -2 020 -193

0 0 0 -20 712 -621 -6 278 -2 737 -1 225 -3 303 0 -1 639 -153

0 0 0 -23 258 -635 -6 361 -2 852 -1 547 -3 699 0 -2 558 -615

.. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. ..

0 -1 753 0 0 0 0 0 1 099 2 162 768 206

-1 -2 429 0 0 0 127 0 974 0 1 302 815

-1 -3 061 -105 -187 0 -451 0 661 0 1 273 070

0 -3 803 -14 0 0 778 0 337 0 1 385 202

-1 -4 397 0 0 0 -118 0 386 0 1 512 520

0 -4 757 0 0 0 -47 0 418 0 1 612 105

0 -4 991 0 0 0 -455 0 463 0 1 736 797

.. ..

.. ..

.. ..

423 768 629

299 1 303 114

600 1 273 670

934 1 386 136

1 027 1 513 547

1 008 1 613 113

1 170 1 737 967

.. Not available Note: Year ending 31st December. From 1995 data are on accrual basis. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934056830

REVENUE STATISTICS 2019 © OECD 2019

176 

Table 5.7. Denmark: Detailed country table, 1965-2017 Million DKK Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Central government income tax County income tax Municipality income tax Seaman's income tax Old-age pension fund contributions Social pension fund contributions Sickness benefit fund contributions Pension schemes and annuity insurance Special income tax Duty on canceled pension schemes Duty on feed rent increases Duty on employees' remuneration compens. fund releases Duty on interest on consumer loans Labour market contributions Imputed income from owner-occupied dwelling 1120 On capital gains Tax on winnings from lotteries, pools, etc. 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees Sickness benefit fund contributions Sickday benefit contributions, ordinary Sickday benefit contributions, special Contribution to merchant marine's welf. board Special pension scheme savings Contr. to pension funds from officials in companies Contr. to pension funds from officials in non-profit institutions 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Unemployment insurance contributions Disablement insurance contributions Sickness benefit fund contributions Contribution to employee's wage guarantee fund Contribution to merchant marine's welf. board Shipping owners contr. sickness assist. seamen 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property Central government land tax County land tax Municipal land tax Centr. Govt. fixed tax on real property County fixed tax on real property Municipal fixed tax on real property County duty on land (public property) County duty on buildings (public property) Municipal duty on land (public property) Municipal duty on buildings (residential) Municipal duty on buildings (business) 4110 Households

1965 20 821 .. 9 712 8 758 8 758 5 020 0 2 948 66 592 0 0 22 101 9 0 0

1980 166 358 .. 92 404 86 958 86 909 33 351 10 742 33 555 457 2 163 3 340 1 804 355 1 054 82 8 0

1990 382 232 .. 233 739 206 478 206 335 91 638 31 361 77 571 0 0 0 0 2 627 2 810 0 5 325

2000 623 911 621 586 383 244 328 532 328 305 77 491 56 135 121 975 0 0 0 0 6 923 0 0 0 654

2007 809 988 806 707 486 845 427 412 427 070 155 540 0 173 114 0 0 0 0 8 948 0 0 0 1 144

2010 813 972 810 730 500 276 422 685 422 364 124 943 0 193 111 0 0 0 0 9 842 0 0 0 982

2013 901 001 898 177 564 937 490 887 490 627 141 399 0 209 303 0 0 0 0 42 974 0 0 0 1 129

2015 957 281 953 996 605 698 525 144 524 856 169 059 0 220 815 0 0 0 0 22 842 0 0 0 11 177

2016 969 153 966 084 608 916 514 544 514 302 172 820 0 229 085 0 0 0 0 6 251 0 0 0 1 935

2017 1 004 418 1 001 281 635 959 531 747 531 453 178 554 0 236 796 0 0 0 0 5 663 0 0 0 2 198

0 0 0 0 .. 954 954 0 0 690 567 30 534 3 0 0 0 0

0 0 0 49 49 5 446 5 446 0 0 710 1 0 0 0 1 0 0 0

0 0 0 144 144 14 660 14 660 0 12 601 101 98 0 0 0 1 0 0 96

0 56 729 8 399 226 226 42 279 42 279 0 12 434 8 453 8 209 0 0 0 0 6 846 879 485

0 76 609 11 716 343 343 54 871 54 871 0 4 562 1 286 1 057 0 0 0 0 0 555 502

0 80 863 12 623 321 321 41 057 41 057 0 36 535 1 815 900 0 0 0 0 0 450 450

0 82 599 13 223 260 260 54 066 54 066 0 19 984 1 618 879 0 0 0 0 0 476 403

0 87 359 13 604 289 289 57 723 57 723 0 22 832 1 378 826 0 0 0 0 0 438 388

0 90 334 13 879 241 241 60 379 60 379 0 33 994 1 197 737 0 0 0 0 0 386 351

0 94 070 14 173 294 294 71 928 71 928 0 32 284 1 060 729 0 0 0 0 0 377 352

.. .. 123 41 21 61 0 0 0 .. .. 0 .. .. 0 .. .. 0 1 691 1 029 130 169 408 32 45 190 4 0 26 0 25 ..

.. .. 709 598 58 0 50 1 1 .. .. 0 .. .. 0 .. .. 0 9 806 5 676 264 2 315 2 257 11 0 91 22 53 103 195 366 ..

.. .. 3 0 0 0 0 1 2 .. .. 0 .. .. 0 .. .. 2 494 16 269 8 891 0 2 915 4 123 0 0 0 22 88 244 335 1 165 ..

.. .. 244 0 0 0 241 0 3 .. .. 0 .. .. 0 .. .. 2 258 20 738 13 565 0 4 070 7 049 0 0 0 25 97 383 381 1 560 ..

.. .. 229 0 0 0 227 0 2 .. .. 0 .. .. 0 .. .. 3 975 31 556 18 996 0 0 15 601 0 0 0 0 0 393 757 2 244 ..

.. .. 914 0 0 0 908 0 6 .. .. 0 .. .. 0 .. .. 4 160 33 533 24 161 0 0 19 645 0 0 0 0 0 434 814 3 269 ..

.. .. 739 0 0 0 731 0 8 .. .. 0 .. .. 0 .. .. 6 130 34 995 26 370 0 0 22 580 0 0 0 0 0 359 641 2 789 ..

.. .. 552 0 0 0 542 0 10 .. .. 0 .. .. 0 .. .. 5 894 39 169 28 085 0 0 24 707 0 0 0 0 0 364 599 2 416 ..

.. .. 460 0 0 0 450 0 10 .. .. 0 .. .. 0 .. .. 5 903 38 692 28 436 0 0 25 110 0 0 0 0 0 360 596 2 370 ..

.. .. 331 0 0 0 323 0 8 .. .. 0 .. .. 0 .. .. 5 494 39 258 28 465 0 0 25 233 0 0 0 0 0 374 594 2 264 ..

REVENUE STATISTICS 2019 © OECD 2019

 177 1965 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Stamp duties Duty on share capital creation Duty to land registry office Duty on transfers of shares 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other Labour market contrib. concerning imports Labour market contrib. concerning value added 5120 Taxes on specific goods and services 5121 Excise duties Duty on petrol Motor vehicle registration duty Cigarettes and tobacco duties Duties on cigars, cheroots and cigarillos Sale of revenue labels Sales duties on chocolate and sugar Raw material duty on chocolate and sugar Special tax on chocolate and sugar Duty on ice-cream Duty on coffee Duty on mineral water Duty on beer Duty on wine Duty on spirits Duty on restaurant sales of alcoholic bev. Duty on wireless sets Duty on television sets Duty on video recorders Duty on major household appliances Duty on grammophone records Duty on playing cards Duty on matches Duty on lighters Duty on electric bulbs Duty on perfumery and toilet articles Duty on almanacs Duty on salmon Duty on paper and cardboard Duty on sugar Duty on tea Duty on electricity Duty on certain oil products Duty on certain retail containers Duty on gas Duty on extraction and import of raw materials Duty on disposable tableware Duty on insecticides, herbicides, etc. Duty on videotapes Duty on coal, etc. Other duties on goods and services Duty on waste Duty on CFC Duty on CO2 Duty on cigarette paper Duty on rechargeable Ni-Cd batteries Duty on piped water

.. 306 306 0 137 .. .. 219 214 0 5 0 0 .. .. 0 8 727 8 239 2 139 2 139 0 0 .. .. 6 100 5 466 1 016 818 1 469 234 0 254 11 0 33 5 68 622 122 412 150 55 0 0 0 10 1 5 1 36 91 3 0 45 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0

REVENUE STATISTICS 2019 © OECD 2019

1980 .. 963 963 0 738 .. .. 2 313 2 243 32 38 0 116 0 116 0 63 437 60 545 37 727 37 727 0 0 .. .. 22 817 20 473 3 713 2 989 4 472 220 3 331 14 2 58 249 195 1 983 611 1 432 0 67 93 17 199 46 2 3 8 67 214 0 1 0 174 12 1 222 1 719 100 56 16 0 0 0 0 186 0 0 0 0 0 0

1990

2000

2007

2010

2013

2015

2016

2017

.. 934 934 0 2 197 .. .. 4 166 2 829 500 28 809 81 0 81 0 129 630 123 645 80 650 72 120 0 8 530 4 903 3 627 42 995 38 339 5 637 7 917 6 516 128 10 801 54 13 135 224 466 3 100 1 448 1 982 0 0 -18 -15 -10 84 0 -1 -4 152 506 0 0 0 -8 10 4 317 2 938 397 47 129 72 13 0 849 20 404 27 0 0 0 0

.. 0 .. .. 2 863 .. .. 4 171 4 125 0 46 0 140 0 140 0 206 502 195 666 121 955 121 955 0 0 .. .. 73 711 68 977 10 005 13 858 7 489 80 13 1 205 60 76 168 266 505 1 510 1 166 1 756 0 0 0 0 0 0 0 0 0 176 0 0 0 0 0 8 7 430 6 757 594 0 172 65 366 0 1 217 53 1 025 0 4 883 68 21 1 357

.. 0 .. .. 3 896 .. .. 8 659 8 574 0 85 0 6 0 6 0 282 855 264 043 174 639 174 639 0 0 .. .. 89 405 82 861 9 154 24 289 7 201 40 13 1 289 93 46 180 250 418 1 080 1 032 1 213 0 0 0 0 0 0 0 0 0 211 0 0 0 0 0 8 8 665 8 549 727 0 220 126 449 0 1 450 147 1 225 53 5 108 32 17 1 371

.. 0 .. .. 3 646 .. .. 5 726 5 695 0 30 0 0 0 0 0 270 741 251 061 171 583 171 583 0 0 .. .. 79 479 74 032 8 029 13 586 8 283 32 5 1 470 144 51 201 243 383 895 1 071 1 028 0 0 0 0 0 0 0 0 0 117 0 0 0 0 0 8 10 195 8 623 706 0 119 120 466 0 2 587 189 51 56 5 822 28 4 1 334

.. 0 .. .. 3 940 .. .. 4 685 4 664 0 21 0 0 .. .. 0 290 347 267 670 181 378 181 378 0 0 .. .. 86 292 81 894 7 286 15 218 8 417 47 4 2 020 180 68 297 271 374 977 1 674 1 127 0 0 0 0 0 0 0 0 0 95 0 0 0 0 0 8 10 013 9 306 715 0 132 121 656 0 2 991 -13 167 82 5 762 36 3 1 584

.. 0 .. .. 5 177 .. .. 5 907 5 879 0 28 0 0 .. .. 0 301 538 277 824 191 479 191 479 0 0 .. .. 86 345 81 893 7 348 17 988 7 658 113 4 2 156 187 103 297 280 0 916 1 764 1 201 0 0 0 0 0 0 0 0 0 86 0 0 0 0 0 8 11 501 9 347 316 0 148 138 598 0 2 255 186 130 65 3 652 38 2 1 688

.. 0 .. .. 4 240 .. .. 6 017 5 986 0 31 0 0 .. .. 0 311 102 286 681 199 046 199 046 0 0 .. .. 87 635 82 984 7 496 19 444 7 063 57 1 2 231 139 99 330 287 0 947 1 772 1 197 0 0 0 0 0 0 0 0 0 76 0 0 0 0 0 8 11 657 9 705 331 0 150 144 516 0 2 064 156 155 70 3 577 35 1 1 595

.. 0 .. .. 4 368 .. .. 6 426 6 386 0 40 0 0 .. .. 0 319 238 293 808 207 768 207 768 0 0 .. .. 86 040 81 376 7 499 19 976 7 547 66 2 2 184 169 126 308 254 0 918 1 724 1 212 0 0 0 0 0 0 0 0 0 65 0 0 0 0 0 5 12 164 9 804 335 0 165 141 532 0 1 916 160 161 58 3 632 32 1 1 571

178  1965 Duty on carrier bags made of paper, plastic, etc. Duty on tires Duty on sulphur Duty on chlorinated solvents Duty on natural gas Duty on nitrogen Duty on specific growth stimulants Duty on PVC-film Duty on PVC and phathalates Duty on lead accumulators Duty on mineral phosphorus Surcharge on alcoholic soft drinks Duty on nitrogen oxides Duty on saturated fat Duty on PSO (Public Service Obligations) 5122 Profits of fiscal monopolies 5123 Customs and import duties Customs duties Temporary import surcharge Import duties on agricultural produce 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Sales tax on gambling stakes races Tax on football pools Tax on cinema tickets Duty on motor vehicle compl. insurance Duty on insurance on pleasure boats Duty on charter flight Turnover tax on 6-win horse race betting Duty on casinos Passenger duty Duty on the Danish State Lottery Duty on slot machines Duty on gambling Duty on online casinos 5127 Other taxes on internat. trade and transactions 5128 Other taxes Duty paid to ECSC Sugar storing duty Duty on the production of sugar Duty on milk co-reponsibility levy Grain co-reponsibility levy Restructuring scheme for EU sugar system 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Weight duty automobiles Recycling fee on cars 5212 Paid by others: motor vehicles Weight duty automobiles Road charges 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16 556 0 556 0 0 0 62 17 31 14 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. 0 488 488 199 199 0 287 287 0 2 0 0 0 .. .. ..

1980 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 183 1 113 1 032 0 81 0 0 771 28 152 0 470 13 109 0 0 0 0 0 0 0 0 277 4 83 81 109 0 0 0 2 893 2 893 1 874 1 874 0 1 014 1 014 0 5 0 0 0 .. .. ..

1990 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 404 1 849 1 779 0 70 0 0 1 567 20 284 0 923 57 283 0 0 0 0 0 0 0 0 837 5 113 145 255 319 0 0 4 410 4 410 2 922 2 922 0 1 441 1 441 0 47 0 1 575 0 .. .. ..

2000 178 29 165 2 2 532 30 0 7 31 14 0 0 0 0 3 641 1 402 0 .. .. .. 0 0 3 019 12 942 0 1 327 66 0 0 180 477 16 0 0 0 0 312 0 62 249 0 0 0 0 7 468 7 468 5 485 5 318 167 1 919 1 612 307 64 0 3 368 391 391 0 2 325

2007 210 45 108 0 3 375 27 0 12 42 0 51 17 0 0 4 319 1 648 0 .. .. .. 0 0 4 525 18 1 143 0 2 104 100 0 0 261 6 35 858 0 0 0 370 0 0 -26 0 0 397 0 14 088 14 088 7 105 6 954 151 3 125 2 652 473 3 858 0 4 724 190 190 0 3 282

2010 201 62 48 0 4 524 26 0 11 23 0 51 26 212 0 3 004 1 481 0 .. .. .. 0 0 3 932 16 1 071 0 1 854 122 0 0 173 0 41 656 0 0 0 33 0 0 33 0 0 0 0 14 731 14 731 7 614 7 467 147 2 980 2 611 370 4 137 0 4 948 206 206 0 3 242

2013 186 50 51 0 5 255 21 0 10 18 0 49 33 870 0 5 734 1 339 0 .. .. .. 0 0 3 008 15 0 0 1 598 127 0 0 192 0 42 545 288 202 0 51 0 0 51 0 0 0 0 16 180 15 966 8 094 7 936 158 3 336 2 952 383 4 537 214 6 497 152 152 0 2 824

2015 208 57 42 0 3 160 17 0 11 19 0 52 33 820 0 7 302 1 230 0 0 .. 0 0 0 3 189 14 0 0 1 529 126 0 0 200 0 44 618 397 261 0 33 0 0 33 0 0 0 0 16 537 16 171 8 136 7 859 277 3 483 3 088 395 4 552 365 7 177 320 320 0 3 285

2016 196 56 38 0 3 213 19 0 12 18 0 52 35 490 0 7 553 1 333 0 0 .. 0 0 0 3 286 13 0 0 1 535 122 0 0 219 0 45 658 405 289 0 33 0 0 33 0 0 0 0 16 299 15 891 7 850 7 565 285 3 567 3 133 434 4 474 408 8 122 275 275 0 3 069

2017 190 54 39 0 3 002 15 0 11 16 0 52 33 159 0 5 078 1 282 0 0 .. 0 0 0 3 348 13 0 0 1 519 124 0 0 216 0 46 627 450 354 0 33 0 0 33 0 0 0 0 16 895 16 490 8 207 7 937 270 3 757 3 287 471 4 527 405 8 536 272 272 0 3 136

.. .. .. .. .. .. .. 20 821

.. .. .. .. .. .. .. 166 358

.. .. .. .. .. .. .. 382 232

.. .. .. .. .. .. .. 623 911

.. .. .. .. .. .. .. 809 988

4 960 4 712 248 0 .. .. .. 813 972

5 515 5 240 276 0 .. .. .. 901 001

4 228 4 016 211 0 .. .. .. 957 281

4 227 4 016 211 0 .. .. .. 969 153

4 198 3 988 210 0 .. .. .. 1 004 418

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

0 0

REVENUE STATISTICS 2019 © OECD 2019

 179 1965 Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

0 0 0 0 20 821

0 -1 374 1 673 0 166 657

0 -2 387 8 087 0 387 932

0 -1 917 16 633 0 638 626

0 -2 726 17 061 0 824 324

2010 4 712 -3 475 17 192 0 832 401

2013 5 240 -15 512 14 655 0 905 384

2015 4 016 -19 396 14 721 0 956 623

2016 4 016 -9 519 14 833 0 978 483

2017 3 988 -8 926 14 891 0 1 014 371

0 20 821

5 958 172 615

4 592 392 525

6 223 644 849

5 693 830 017

5 356 837 757

4 520 909 904

4 067 960 690

3 668 982 151

3 507 1 017 878

.. Not available Note: Year ending 31st December. The figures are on an accrual basis. Heading 2300 includes a small amount of voluntary contributions which cannot be isolated. Source: Danmarks Statistik.

StatLink 2 https://doi.org/10.1787/888934056849

REVENUE STATISTICS 2019 © OECD 2019

180 

Table 5.8. Estonia: Detailed country table, 1965-2017 Million EUR 1965 Total tax revenue Total tax revenue exclusive of customs duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property Land tax 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Alcohol Tobacco Fuel Motor vehicle Package Fur Electricity 5122 Profits of fiscal monopolies 5123 Customs and import duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Gambling tax Advertising tax Postal service payment Liquid fuel stockpiling fee Contributions to the Guarantee Fund 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 1 919 .. 476 421 421 0 55 55 0 0 674 0 .. .. 662 662 0 12 12 0 0 .. .. 0 24 24 24 .. .. 0 .. .. 0 .. .. 0 0 .. .. 0 745 723 521 520 0 0 202 183 62 36 76 9 0 0 0 0 2 0 0 17 7 1 0 0 9 0 0 0 22

2007 5 082 5 047 1 197 936 936 0 261 65 196 0 1 683 28 28 0 1 635 1 635 0 21 21 0 0 .. .. 0 35 35 35 .. .. 0 .. .. 0 .. .. 0 0 .. .. 0 2 131 2 064 1 423 1 423 0 0 640 577 153 134 290 0 0 0 0 0 0 0 0 64 30 3 0 2 29 0 0 0 68

2010 4 894 4 870 970 776 776 0 194 35 159 0 1 879 116 116 0 1 742 1 742 0 21 21 0 0 .. .. 0 51 51 51 .. .. 0 .. .. 0 .. .. 0 0 .. .. 0 1 969 1 914 1 263 1 257 6 0 651 619 154 91 343 0 0 0 31 0 0 0 0 33 21 2 0 5 5 0 0 0 55

2013 5 988 5 960 1 357 1 031 1 031 0 327 62 265 0 2 077 109 109 0 1 949 1 949 0 19 19 0 0 .. .. 0 57 57 57 .. .. 0 .. .. 0 .. .. 0 0 .. .. 0 2 468 2 402 1 558 1 558 0 0 844 796 212 169 383 0 0 0 33 0 0 0 0 48 22 4 0 6 17 0 0 0 65

2015 6 864 6 830 1 607 1 182 1 182 0 424 38 386 0 2 290 99 99 0 2 171 2 171 0 20 20 0 0 .. .. 0 58 58 58 .. .. 0 .. .. 0 .. .. 0 0 .. .. 0 2 875 2 794 1 872 1 872 0 0 922 869 207 183 444 0 1 0 34 0 0 0 0 53 23 4 0 5 20 0 0 0 80

2016 7 271 7 237 1 628 1 259 1 259 0 369 38 331 0 2 429 103 103 0 2 306 2 306 0 20 20 0 0 .. .. 0 59 59 59 .. .. 0 .. .. 0 .. .. 0 0 .. .. 0 3 121 3 020 1 974 1 974 0 0 1 046 997 254 201 506 0 0 0 35 0 0 0 0 48 26 5 0 4 13 0 0 0 101

2017 7 738 7 700 1 710 1 344 1 344 0 366 40 325 0 2 636 112 112 0 2 503 2 503 0 21 21 0 0 .. .. 0 58 58 58 .. .. 0 .. .. 0 .. .. 0 0 .. .. 0 3 296 3 189 2 148 2 148 0 0 1 040 990 222 197 535 0 0 0 36 0 0 0 0 51 27 6 0 5 13 0 0 0 107

REVENUE STATISTICS 2019 © OECD 2019

 181 1965 5210 Recurrent taxes Car registration fee Heavy vehicle tax 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Business and professional licenses Pollution fee Specific use of water Fees for closure of roads, streets and squares Fishing fees Tax on motor vehicle Boat tax Animal tax 5220 Non-recurrent taxes Revenue from the sale of emission permits 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Other taxes Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

22 2 0 .. .. 20 3 10 4 0 1 2 0 0 0 .. 0 0 .. .. .. .. 1 907 1 919

68 5 4 .. .. 58 2 44 9 1 1 0 0 0 0 .. 0 0 .. .. .. 35 5 003 5 082

55 4 4 .. .. 47 1 31 13 1 1 0 0 0 0 .. 0 0 .. .. .. 24 4 921 4 894

65 7 4 .. .. 55 1 37 14 1 2 0 0 0 0 .. 0 0 .. .. .. 29 5 964 5 988

73 7 5 .. .. 61 1 44 13 2 2 0 0 0 7 7 0 0 .. .. .. 34 6 833 6 864

80 7 5 .. .. 68 1 50 13 2 2 0 0 0 21 21 0 0 .. .. .. 34 7 213 7 271

84 8 5 .. .. 71 1 53 15 1 1 0 0 0 24 24 0 0 .. .. .. 38 7 694 7 738

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 0 0 0 0 1 919

0 0 0 0 0 0 5 082

0 0 0 0 0 0 4 894

0 0 0 0 0 0 5 988

0 0 0 0 0 0 6 864

0 0 0 0 0 0 7 271

0 0 0 0 0 0 7 738

.. ..

.. ..

.. ..

4 1 922

20 5 102

30 4 924

38 6 026

49 6 913

52 7 323

62 7 800

.. Not available Note: Year ending 31st December. Data on an accrual basis. Source: Statistics Estonia.

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REVENUE STATISTICS 2019 © OECD 2019

182 

Table 5.9. Finland: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Tax on income The final withdrawal tax on interest income Communal tax Seaman's tax National pension contributions National health insurance contributions 1120 On capital gains Tax on lottery prizes 1200 Corporate 1210 On profits Tax on income Communal tax Church tax 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees For employment pension schemes For unemployment schemes 2110 On a payroll basis 2120 On an income tax basis National pension contributions National health insurance contributions 2200 Employers For national pension schemes For national health insurance For unemployment schemes For employment pension schemes For accident and group life insurance premiums 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed For employment pension schemes 2310 On a payroll basis 2320 On an income tax basis National pension contributions National health insurance contributions 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Soc. Sec. contr. for children allowance 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Stamp duty excluded entertainment Credit tax Transfer tax 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes

1965 1 362 .. 564 453 453 125 0 279 3 32 15 0 .. 111 111 72 36 3 0 0 93 1 1 0 .. .. .. .. 93 29 10 3 50 0 .. .. 0 .. .. .. .. .. 0 .. .. 70 70 54 0 .. .. 24 11 13 3 3 1 27 27 0 0 0 .. .. 0 578 570 251

1980 11 895 .. 4 654 4 248 4 234 1 827 0 2 376 31 0 0 14 14 405 405 202 187 16 0 0 2 776 394 10 0 10 384 251 133 2 230 685 244 106 1 195 0 2 230 0 152 84 84 68 43 25 0 .. .. 22 22 221 0 .. .. 24 23 2 26 21 5 170 170 0 0 0 .. .. 0 4 202 4 158 2 062

1990 39 050 .. 15 323 13 562 13 521 5 918 0 7 603 0 0 0 42 42 1 761 1 761 1 001 699 61 0 0 10 012 1 152 23 0 23 1 129 502 627 8 127 1 502 792 206 5 627 0 8 127 0 733 394 394 339 151 188 0 .. .. 0 .. 956 76 46 30 26 25 1 146 121 25 707 688 19 0 0 .. .. 0 12 710 12 553 7 519

2000 62 435 62 306 26 911 19 118 19 118 9 036 92 9 990 0 0 0 0 .. 7 792 7 792 4 758 2 900 134 0 0 15 756 2 926 2 120 435 2 565 361 2 359 11 571 1 566 839 1 143 8 023 0 11 571 0 1 259 576 576 683 5 678 0 .. .. 0 .. 1 518 569 273 296 179 175 4 368 307 61 401 -20 0 421 0 .. .. 0 18 091 17 651 10 869

2007 77 447 77 248 30 358 23 396 23 396 9 086 254 14 056 0 0 0 0 .. 6 962 6 962 5 298 1 541 123 0 0 21 384 4 050 2 950 369 3 319 731 0 731 15 715 1 331 1 142 1 346 11 896 0 15 715 0 1 619 817 817 802 0 802 0 .. .. 0 .. 2 012 855 405 450 0 .. .. 459 384 75 698 0 0 698 0 .. .. 0 23 425 22 754 15 207

2010 76 315 76 164 27 104 22 545 22 545 6 465 205 15 875 0 0 0 0 .. 4 559 4 559 2 972 1 471 116 0 0 22 648 4 710 3 386 267 3 653 1 057 0 1 057 16 041 0 1 590 1 377 13 074 0 16 041 0 1 897 932 932 965 0 965 0 .. .. 0 .. 2 087 1 169 576 593 0 .. .. 387 324 63 531 0 0 531 0 .. .. 0 24 256 23 491 15 533

2013 88 688 88 522 30 797 25 998 25 998 7 903 207 17 888 0 0 0 0 .. 4 799 4 799 3 227 1 456 116 0 0 25 632 5 811 4 235 457 4 692 1 119 0 1 119 17 888 0 1 612 1 775 14 501 0 17 888 0 1 933 1 187 1 187 746 0 746 0 .. .. 0 .. 2 599 1 363 623 740 0 .. .. 646 541 105 590 0 0 590 0 .. .. 0 29 430 28 496 18 888

2015 92 074 91 909 32 371 27 824 27 824 9 138 110 18 576 0 0 0 0 .. 4 547 4 547 2 761 1 668 118 0 0 26 639 6 364 4 714 489 5 203 1 161 0 1 161 18 232 0 1 662 1 676 14 894 0 18 232 0 2 043 1 269 1 269 774 0 774 0 .. .. 0 .. 3 017 1 603 733 870 0 .. .. 631 528 103 783 0 0 783 0 .. .. 0 29 801 28 744 18 974

2016 95 126 94 963 32 934 28 136 28 136 9 312 90 18 734 0 0 0 0 .. 4 798 4 798 3 268 1 530 0 0 0 27 641 6 836 4 773 870 5 643 1 193 0 1 193 18 763 0 1 712 2 110 14 941 0 18 763 0 2 042 1 247 1 247 795 0 795 0 .. .. 0 .. 3 066 1 670 764 906 0 .. .. 522 437 85 874 0 0 874 0 .. .. 0 31 223 29 979 19 694

2017 96 985 96 811 34 404 28 277 28 277 9 109 66 19 102 0 0 0 0 .. 6 127 6 127 4 238 1 889 0 0 0 27 000 7 467 5 182 1 242 6 424 1 043 0 1 043 17 585 0 914 1 817 14 854 0 17 585 0 1 948 1 252 1 252 696 0 696 0 .. .. 0 .. 3 459 1 774 811 963 0 .. .. 909 761 148 776 0 0 776 0 .. .. 0 31 887 30 577 20 404

REVENUE STATISTICS 2019 © OECD 2019

 183 5111 Value added taxes Value added taxes VAT repayments of local government Social Insur. Institutions' part of VAT revenue 5112 Sales tax 5113 Other Suppl. sales tax on consumer durables 5120 Taxes on specific goods and services 5121 Excise duties Excise on tobacco products Excise on sweetments Excise on medium, strong beer Excise on non-alcoholic beverages Excise on certain foodstuffs Excise on liquid fuels Excise on motor cars Tax on alcoholic beverages Levies on pharmacy Levies for price reduction on butter Levies for marketing of milk Excise on margarines Stock-building levies on liquid fuels Excise on sugar products Excise on feeding stuffs Excise on fertilizers Excise on oil-based concentrated feed Excise on protein feed Equalization fee agricultural products Excise on albumen Tax on electricity Oil damage levy Oil waste levy Price difference compensations The milk quota charge Levies for marketing of special agric. prod. Excise on phosphorous fertilizers Excise on certain beverage packages 5122 Profits of fiscal monopolies Excess profits on alcohol 5123 Customs and import duties Import duties Import levies on agricultural products Local import duties (Town dues) Import levies price stabilisation fund Custom duties and levies on agricultural goods Equalization tax 5124 Taxes on exports Export duties Levies on export Counter-cyclical tax exports 5125 Taxes on investment goods Investment tax on buildings 5126 Taxes on specific services Net revenue of betting Tax on motion pictures Stamp duties on entertainment Fire protection levy Tax on waste Rail tax Tax on insurance premiums Tax on lottery prizes Tax on telecommunications Bank tax Contributions to the Resolution Fund 5127 Other taxes on internat. trade and transactions Tax on charter flights 5128 Other taxes Sugar levy Steel and coal levy 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes

1965 251 251 0 0 0 0 .. 319 183 52 6 3 2 3 58 28 29 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 38 38 88 62 26 1 0 0 0 0 .. .. .. 0 .. 9 8 0 2 0 0 0 0 0 0 0 0 0 .. 0 .. .. 0 8 8

REVENUE STATISTICS 2019 © OECD 2019

1980 2 062 2 062 0 0 0 0 .. 2 096 1 615 206 23 109 17 218 504 238 353 16 3 12 18 15 18 0 21 1 0 8 0 65 0 0 -231 0 0 0 0 86 86 235 126 6 0 3 0 100 0 .. .. .. 0 .. 161 94 0 5 3 0 0 58 0 0 0 0 0 .. 0 .. .. 0 44 44

1990 7 519 7 519 0 0 0 0 .. 5 034 3 811 473 26 419 22 36 983 697 813 46 0 58 55 44 34 0 21 0 0 29 30 0 7 4 0 6 0 7 0 202 202 423 232 12 0 0 0 179 0 .. .. .. 0 .. 599 329 0 0 7 0 0 263 0 0 0 0 0 .. 0 .. .. 0 157 157

2000 10 869 9 616 849 404 0 0 .. 6 782 5 613 561 0 0 32 0 2 582 1 059 1 239 86 0 0 0 46 0 0 0 0 0 0 0 0 5 3 0 0 0 0 0 0 .. 0 .. .. .. .. .. .. 0 .. .. .. 0 .. 1 160 703 0 0 6 33 0 337 80 0 0 0 0 .. 9 9 0 0 440 423

2007 15 207 13 657 1 550 0 0 0 .. 7 547 6 013 622 0 0 35 0 2 907 1 217 1 016 113 0 0 0 50 0 0 0 0 0 0 0 0 8 4 0 0 0 0 41 0 .. 0 .. .. .. .. .. .. 0 .. .. .. 0 .. 1 533 807 0 0 8 56 18 509 135 0 0 0 0 .. 1 1 0 0 671 637

2010 15 533 13 691 1 842 0 0 0 .. 7 958 6 286 655 0 0 37 0 3 167 941 1 279 122 0 0 0 48 0 0 0 0 0 0 0 0 20 4 0 0 0 0 13 0 .. 0 .. .. .. .. .. .. 0 .. .. .. 0 .. 1 671 874 0 0 9 42 18 584 144 0 0 0 0 .. 1 1 0 0 765 725

2013 18 888 16 561 2 327 0 0 0 .. 9 608 7 511 852 0 0 204 0 3 925 931 1 355 153 0 0 0 45 0 0 0 0 0 0 0 0 27 4 0 0 0 0 15 0 .. 0 .. .. .. .. .. .. 0 .. .. .. 0 .. 2 096 948 0 0 10 56 19 712 217 0 134 0 0 .. 1 1 0 0 934 897

2015 18 974 16 680 2 294 0 0 0 .. 9 770 7 678 885 0 0 250 0 4 054 882 1 356 165 0 0 0 43 0 0 0 0 0 0 0 0 24 4 0 0 0 0 15 0 .. 0 .. .. .. .. .. .. 0 .. .. .. 0 .. 2 091 967 0 0 11 32 6 777 222 0 0 76 0 .. 1 1 0 0 1 057 960

2016 19 694 17 206 2 488 0 0 0 .. 10 285 8 195 983 0 0 255 0 4 407 959 1 344 174 0 0 0 44 0 0 0 0 0 0 0 0 10 4 0 0 0 0 15 0 .. 0 .. .. .. .. .. .. 0 .. .. .. 0 .. 2 089 966 0 0 11 21 6 785 231 0 -43 112 0 .. 1 1 0 0 1 244 1 118

2017 20 404 17 707 2 697 0 0 0 .. 10 173 8 002 962 0 0 151 0 4 324 972 1 340 182 0 0 0 43 0 0 0 0 0 0 0 0 8 4 0 0 0 0 16 0 .. 0 .. .. .. .. .. .. 0 .. .. .. 0 .. 2 170 1 060 0 0 11 12 5 768 228 0 -36 122 0 .. 1 1 0 0 1 310 1 204

184  1965 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Dog licenses Hunting and fishing licenses Seamens welfare and rescue levy Nuclear energy research levy 5220 Non-recurrent taxes Vehicle registration tax Income from auction of emission allowances 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

0 7 1 1 1 0 0 0 .. .. 0 2 0 2 .. 1 362 ..

1980 2 32 10 2 7 0 0 0 .. .. 0 21 0 21 .. 11 895 ..

1990 5 135 17 4 13 0 0 0 .. .. 0 50 0 50 .. 39 398 39 050

2000 165 235 22 5 17 1 0 17 17 0 0 30 0 30 129 61 639 62 435

2007 486 126 25 3 17 1 4 34 34 0 0 69 0 69 199 77 110 77 447

2010 541 150 34 2 24 1 7 40 40 0 0 69 0 69 151 76 214 76 315

2013 696 170 31 2 23 1 5 37 37 0 0 64 0 64 166 88 416 88 688

2015 748 182 30 1 22 0 7 97 36 61 0 81 0 81 165 91 917 92 074

2016 886 197 35 1 23 0 11 126 36 90 0 99 0 99 163 95 191 95 126

2017 960 209 35 1 22 0 12 106 31 75 0 61 0 61 174 96 563 96 985

.. .. .. .. .. .. ..

0 0 0 0 262 0 12 157

0 0 0 0 632 0 39 682

0 0 0 0 235 0 62 671

0 0 0 0 228 0 77 675

0 0 0 0 254 0 76 569

0 0 0 0 270 0 88 958

0 0 0 0 303 0 92 377

0 0 0 0 308 0 95 434

0 0 0 0 302 0 97 287

.. ..

513 12 670

688 40 370

30 62 701

0 77 675

0 76 569

0 88 958

0 92 377

0 95 434

0 97 287

.. Not available Note: Year ending 31st December. From 1988 data are on accrual basis. Finland has an imputation system where the full credit is taken into account in shareholders taxation. According to estimates made by the National Board of Taxation, the credit given to shareholders was 193 millions euros in 1991; the effects on personal income taxation are estimated. Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated. Heading 4200: All figures in this subheading are estimated. Heading 4400: Stamp duties include payment for some government services where the levy can be regarded as requited (the levy is linked to the cost of providing the service). However they are classified as taxes and recorded under this subheading as taxes on financial and capital transactions because the amounts involved cannot be identified. Heading 5121: The negative item under the title 'Price difference compensations' refers to the subsidies paid out on agricultural products under the price compensation scheme which can be offset against any positive tax liability which arising under the same scheme. From 1983 this item has been offset against revenues from excises on certain foodstuffs, on medium and stronger beer and on non-alcoholic beverages. Heading 5126: Prior to 1979, no figures are available for amounts paid under the Fire protection levy . Heading 5212: Prior to 1990, a part of the tax is paid by 'households'. Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.

StatLink 2 https://doi.org/10.1787/888934056887

REVENUE STATISTICS 2019 © OECD 2019

 185

Table 5.10. France: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Tax on individual income Tax on non business profits Tax on financial assets CSG, CRDS, social security contributions for the benefit of the FSV, FNAL and / or the FS Flat-rate tax on precious metals Tax on multiple wages Social solidarity contribution Others 1120 On capital gains On capital gains Levies on construction profits 1200 Corporate 1210 On profits Corporations' tax (excluding tax credits to reduce or remove the taxation) 3% tax on dividends Tax on financial assets Precount on distributed profits (exceptional levy of 25% since 2005) Exceptional levies on temporary work corporations Social contribution on corporation profits Annual flat-rate tax Exceptionnal levies on insurances Other 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees Actual cotisations 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Actual cotisations 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed Actual cotisations 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Tax on wages Corporate social contributions Apprenticeship tax Tax benefitting the wage garantee scheme (AGS): royalties for concessions, patents, licenses, trademarks, processes, rights and similar values Tax on vocational training Tax benefitting the FNAL: ACOSS (employer contributions) Tax benefitting the transports union Payment benefitting the UNEDIC Tax on re-employed pensioners income Providence contribution Others Taxes benefitting the national solidarity fund for autonomy (CNSA) Employers' contribution to the early retirement of asbestos workers regime (FCAATA) Exceptional levy on high wages 4000 Taxes on property 4100 Recurrent taxes on immovable property

1965 25 776 0 4 095 2 736 2 723 .. .. .. ..

1980 178 576 0 30 019 20 734 20 674 18 207 51 2 333 0

1990 433 771 0 69 649 46 272 46 252 39 237 189 3 971 0

2000 645 528 644 015 160 363 115 885 115 884 49 548 293 0 65 953

2007 831 226 829 569 197 939 141 405 141 405 48 597 559 0 92 204

2010 846 318 844 566 191 085 144 165 144 165 49 575 446 0 93 972

2013 966 817 964 975 235 964 179 715 179 715 70 098 598 0 108 247

2015 1 002 131 1 000 199 234 532 188 357 188 357 72 750 927 0 113 065

2016 1 020 206 1 018 387 238 091 192 421 192 421 75 571 617 0 111 751

2017 1 065 242 1 063 334 251 708 197 910 197 910 76 748 800 0 115 440

.. .. .. .. 14 .. .. 1 358 1 358 ..

70 7 0 6 59 0 59 9 158 9 158 8 524

58 20 2 207 571 20 0 20 23 117 23 117 20 804

47 38 5 0 1 0 1 44 478 44 478 39 755

37 0 0 8 0 0 0 56 534 56 534 51 063

52 0 82 38 0 0 0 46 920 46 920 39 095

69 0 381 322 0 0 0 56 249 56 249 46 474

71 0 0 1 544 0 0 0 46 175 46 175 39 579

70 0 2 486 1 926 0 0 0 45 670 45 670 39 521

72 0 2 633 2 217 0 0 0 53 798 53 798 47 834

.. .. ..

0 487 36

0 1 333 247

0 1 460 1 135

0 3 492 88

0 5 952 28

1 943 5 894 -6

2 165 3 325 4

2 038 3 037 0

1 677 3 062 1

.. .. .. .. .. 0 0 8 804 1 701 0 0 0 6 525 0 0 0 578 .. 0 0 0 0 0 1 189 0 0 0 0

0 0 111 0 0 0 127 76 235 19 851 19 851 0 0 50 742 50 742 0 0 5 642 5 642 0 0 0 0 0 3 935 2 413 0 172 263

0 0 658 61 14 0 260 191 141 57 347 57 347 0 0 118 079 118 079 0 0 15 714 15 714 0 0 0 0 0 8 254 5 208 0 101 379

0 589 1 484 55 0 0 0 231 875 57 686 57 686 57 686 0 159 476 159 476 159 476 0 14 713 14 713 14 713 0 0 0 0 14 916 7 583 0 102 551

0 158 1 656 64 13 0 0 307 663 76 815 76 815 76 815 0 208 688 208 688 208 688 0 22 160 22 160 22 160 0 0 0 0 22 874 10 272 0 964 736

0 842 599 94 310 0 0 323 816 78 268 78 268 78 268 0 219 687 219 687 219 687 0 25 861 25 861 25 861 0 0 0 0 26 926 11 440 657 430 1 759

0 1 160 680 104 0 0 0 356 934 88 097 88 097 88 097 0 240 672 240 672 240 672 0 28 165 28 165 28 165 0 0 0 0 33 595 13 127 4 654 554 1 435

0 971 4 127 0 0 0 370 375 93 767 93 767 93 767 0 248 173 248 173 248 173 0 28 435 28 435 28 435 0 0 0 0 34 574 13 165 5 019 29 1 479

0 978 2 94 0 0 0 375 441 96 643 96 643 96 643 0 250 928 250 928 250 928 0 27 870 27 870 27 870 0 0 0 0 34 801 13 515 5 245 30 1 259

0 1 142 2 80 0 0 0 387 443 100 910 100 910 100 910 0 258 691 258 691 258 691 0 27 842 27 842 27 842 0 0 0 0 35 715 13 845 5 497 31 966

0 0

236 120

30 754

97 1 506

19 2 412

13 2 465

17 3 123

17 2 929

17 2 674

21 2 683

0 0 0 0 0 0

731 0 0 0 0 0

1 600 23 0 0 159 0

3 786 24 0 415 851 0

5 738 0 0 773 100 1 860

7 044 0 0 1 120 81 1 917

8 089 0 0 496 49 2 051

9 249 0 0 415 27 1 891

9 679 0 0 423 23 1 920

10 244 0 0 397 21 1 994

0

0

0

0

0

0

0

0

0

0

0 1 105 506

0 8 591 5 358

0 27 434 14 808

0 46 169 29 439

0 67 573 42 130

0 73 085 50 061

0 84 209 57 411

354 92 323 60 443

16 95 200 62 672

16 100 989 64 152

REVENUE STATISTICS 2019 © OECD 2019

186  4110 Households Council tax Tax on real-estate properties Waste collection tax Contribution to public broadcasting Tax on non-developped land Chamber of Agriculture tax Street-cleaning tax Other taxes 4120 Others Tax on real-estate properties Tax on non-developped land Chamber of Agriculture tax Other taxes 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Inheritance taxes Various receipts and tax fines 4320 Gift taxes Donations Various receipts and tax fines Other taxes 4400 Taxes on financial and capital transactions Debts, annuities, officies Business assets Tangible movable assets Properties and real property rights Agreements and civil acts between companies Various receipts and tax fines Judicial and extra-judicial documents Land registration tax Various stamps and fees Taxes on stock exchange transactions Tax on financial transactions Additional registration taxes Other taxes and receipts 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes VAT (general budget) VAT (BAPSA) Other VAT Sub-compensations of agricultural VAT Value added taxes on subsidies 5112 Sales tax 5113 Other Social solidarity contribution 5120 Taxes on specific goods and services

1965 198 0 0 0 0 0 0 0 0 308 0 0 0 0 0 .. .. 145 140 0 0 5 0 0 0 447 0 0 0 0 0 0 0 0 0 0 0 0 0 8 8 0 0 9 902 9 676 5 994 5 173 0 0 0 0 0 822 0 .. 3 682

1980 4 454 2 306 1 034 534 0 506 0 0 74 904 759 127 18 0 0 .. .. 1 010 875 861 14 135 113 0 22 2 224 30 253 14 63 95 35 6 781 94 168 0 679 5 0 .. .. 0 54 317 52 719 37 760 37 282 36 895 62 325 0 0 0 477 477 14 960

1990 11 493 5 100 4 040 1 219 0 979 0 0 156 3 315 3 032 245 39 0 2 615 938 1 677 4 124 3 490 3 453 37 634 568 0 66 5 886 209 518 18 4 218 60 10 38 242 525 0 4 002 44 0 .. .. 0 123 235 119 201 81 341 79 972 78 902 101 969 0 0 0 1 369 1 369 37 860

2000 22 285 8 366 8 460 3 103 2 099 172 53 68 -36 7 154 6 256 688 210 0 2 440 2 440 0 6 907 5 508 5 428 80 1 399 1 399 0 0 7 383 279 199 0 2 4 367 0 68 0 407 0 5 339 718 0 0 0 0 166 608 162 007 110 296 107 511 103 054 4 111 0 346 0 0 2 784 2 784 51 712

2007 32 839 12 433 11 983 5 117 2 255 851 59 74 67 9 291 9 054 0 237 0 4 390 4 390 0 8 910 7 853 7 794 59 1 057 1 057 0 0 12 143 443 268 0 2 5 179 0 130 0 271 0 10 396 449 0 0 0 0 206 293 200 452 142 033 137 137 136 927 0 0 138 72 0 4 896 4 896 58 419

2010 38 952 15 254 14 403 5 699 2 472 919 61 75 69 11 109 10 865 0 244 0 4 461 4 461 0 7 738 6 862 6 806 56 876 876 0 0 10 825 279 154 1 3 8 253 0 140 0 0 0 9 567 420 0 0 0 0 210 067 203 746 141 219 136 129 135 578 0 0 330 221 0 5 090 5 090 62 527

2013 44 684 17 470 16 539 6 552 2 866 955 62 109 131 12 727 12 477 0 250 0 4 372 4 372 .. 10 456 9 368 8 433 935 1 088 1 088 0 0 11 970 359 135 0 1 6 4 0 703 0 0 697 9 538 527 0 .. .. 0 231 413 224 764 150 935 145 264 144 490 0 0 462 312 0 5 671 5 671 73 829

2015 46 873 18 424 17 557 6 567 3 012 980 61 109 163 13 570 13 246 0 242 82 5 224 5 224 .. 12 317 10 690 10 540 150 1 627 1 627 0 0 14 339 335 132 1 1 7 6 0 770 0 0 917 11 618 552 0 .. .. 0 242 920 235 972 156 940 152 550 151 680 0 0 381 489 0 4 390 4 390 79 032

2016 48 425 18 807 18 465 6 703 3 210 955 59 109 117 14 247 13 930 0 234 83 4 837 4 837 .. 12 489 10 863 10 689 174 1 626 1 626 0 0 15 202 375 137 1 2 7 5 0 805 0 0 715 12 533 622 0 .. .. 0 248 824 241 589 158 921 155 370 154 490 0 0 373 507 0 3 551 3 551 82 668

2017 49 557 19 311 18 926 6 803 3 248 971 61 113 124 14 595 14 277 0 243 75 5 068 5 068 .. 14 344 11 898 11 785 113 2 446 2 446 0 0 17 425 325 153 1 1 4 10 0 897 0 0 964 14 536 534 0 .. .. 0 260 689 253 175 166 354 162 793 161 932 0 0 364 497 0 3 561 3 561 86 821

REVENUE STATISTICS 2019 © OECD 2019

 187 5121 Excise duties Excise tax on energy products Exceptional levies on oil product corporations Taxes on wines, ciders and meads Taxes on alcohol Taxes on beer and mineral water Other taxes and receipts Taxes on tobaccos and matches Fines and confiscations Gold and silver warranty ANDA taxes Tax on health protection and the organisation of meat markets Tax on cereals Fees on tobacco stores Fees on potash salt Tax on flour Fees included in fuel price National Book Fund tax Tax on logging products Mining fees Tax on electricity and heating Surtax on appetizers Pharmaceutical taxes Tax on beet, sugar and alcohol Solidarity tax on oil seeds Tax on food fats National Literature Fund tax Tax on water consumption Tax on meat Tax on pollution, distribution, collection and extraction of water Sugar market fund tax Exceptional contribution on pharmacies and laboratories Local tax Contribution of low voltage electric energy suppliers ADEME tax Dock dues General tax on polluting activities Tax on oil products Other taxes Tax benefitting the French petrol institute (IFP) 5122 Profits of fiscal monopolies 5123 Customs and import duties Import duties (State) Import duties (UE) Dock dues Other taxes 5124 Taxes on exports Agricultural levies (State part) Agricultural levies (EU part) 5125 Taxes on investment goods

1965 2 775 0 0 0 0 0 0 0 0 0 0 0

1980 11 013 7 136 0 97 1 238 58 136 1 188 2 6 84 0

1990 26 834 17 476 0 174 1 593 91 38 2 989 1 19 147 0

2000 39 850 23 493 0 0 3 025 20 19 7 965 0 29 89 48

2007 44 013 24 318 0 121 484 409 2 169 9 659 0 2 0 46

2010 45 770 23 577 0 121 2 482 538 100 11 083 0 0 0 43

2013 52 343 23 693 0 486 2 950 803 90 12 227 0 0 0 41

2015 56 660 26 238 0 501 2 956 931 110 12 318 0 0 0 43

2016 58 916 27 926 0 497 2 965 957 110 12 058 0 0 0 43

2017 62 012 29 587 0 495 2 974 999 72 12 441 0 0 0 42

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

147 0 0 0 36 7 11 16 426 12 4 22 8 32 23 34 25 217

275 0 0 0 32 17 0 59 1 340 17 559 400 41 89 0 51 36 609

19 0 0 38 453 0 0 43 1 061 0 0 0 0 99 0 74 0 1 624

19 0 0 0 485 0 0 23 2 990 0 0 0 0 0 0 5 19 1 821

24 0 0 0 495 0 0 25 3 717 0 0 0 0 0 0 11 1 1 763

18 0 0 0 499 0 0 22 7 253 0 0 0 0 0 0 1 1 2 175

14 0 0 0 493 0 0 16 8 703 0 0 0 0 0 0 2 0 2 268

4 0 0 0 533 0 0 15 9 350 0 0 0 0 0 0 1 0 2 332

8 0 0 0 539 0 0 15 9 993 0 0 0 0 0 0 2 0 2 364

0 0

0 16

0 0

0 522

0 0

0 0

0 0

0 0

0 0

0 0

0 0 0 0 0 0 0 0 0 471 0 0 0 0 0 .. .. 0

5 0 0 0 0 0 30 0 0 966 0 873 0 94 75 0 75 0

8 0 0 0 0 0 772 0 0 1 669 0 1 623 0 46 15 0 15 0

241 183 80 449 6 0 78 193 0 297 0 0 267 30 0 0 0 0

247 322 212 544 16 0 102 0 0 386 0 0 327 59 0 0 0 0

325 324 489 581 16 0 55 0 0 428 0 0 361 67 0 0 0 0

127 374 499 386 205 367 126 0 0 763 0 0 627 136 0 0 0 0

126 375 449 422 117 379 199 0 0 733 0 0 678 55 0 0 0 0

118 377 449 439 87 364 291 0 0 768 0 0 706 62 0 0 0 0

145 378 449 439 81 377 612 0 0 755 0 0 707 48 0 0 0 0

REVENUE STATISTICS 2019 © OECD 2019

188  5126 Taxes on specific services Levies on horse-race bets Levies on gambling casinos Levies on the French national lottery Exceptionnal levies on banks and lending institutions Tax on insurance policies Tax on leases Taxes on funerals Stamp taxes for transportation contracts Tax on expertise and technical checks ANAEM tax Tax on the use of inland waterways Other various taxes Taxes on entertainment Insurances contributions to the guarantee funds Tax on automobile insurance Additional contribution on insurance contracts to the FNGCA National fund for housing improvement, 5% levy Movie-making corporations contributions to the CNC Agricultural insurances fund tax on food National Sports Fund tax Annuities and pensions upgrading fund tax Annual tax on outstanding loans Tax on advertisement Levies on mortgage recording officers wages Tax on safety and security Tax on systemic risk CMU tax on mutual insurances Major natural disasters prevention fund (FPRNM) tax Other taxes 5127 Other taxes on internat. trade and transactions 5128 Other taxes Co-responsibility tax on milk Co-responsibility tax on cereals European Coal and Steel Community levy Collector of customs Various taxes (local government) Contributions on sugar Sugar market fund tax Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Tax differential (central and local government) 5212 Paid by others: motor vehicles Tax on corporation vehicles Tax on vehicles (central and local government) 5213 Paid in respect of other goods Special tax on use of roads Weighing tax Various taxes (local government) Tax on video recorders Fee on nuclear power plants monitoring Tax on use of slaughterhouses Corporation contributions on medicines preparation Tax on electric pylons Beverage licences Gallicisation and navigation annual right (DAFN) Fees on radio frequencies use Other taxes 5220 Non-recurrent taxes Entry into service receipt Beverage taxes and licences Fee for the right to build Local tax on the equipement Car registration tax Tax on exceeding the density legal ceiling Additional tax on car registration Other taxes 5300 Unallocable between 5100 and 5200

1965 431 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1980 2 690 446 0 200 0 1 292 264 11 9 0 0 0 98 75 32 0 0

1990 8 373 545 0 702 0 4 782 633 32 77 0 0 0 272 195 135 0 0

2000 11 204 502 727 1 305 0 5 097 573 14 10 0 33 104 273 274 223 55 261

2007 14 007 719 1 022 1 982 0 6 571 29 11 0 0 58 157 449 372 274 0 96

2010 16 274 626 748 1 800 0 7 099 -5 12 0 0 129 169 1 007 425 323 0 101

2013 20 656 434 708 1 941 0 9 973 -1 12 0 0 145 192 547 799 387 0 120

2015 21 585 446 691 2 118 0 10 386 0 12 0 0 146 183 798 785 450 0 125

2016 22 925 431 719 2 245 0 10 763 0 13 0 0 150 174 1 392 865 555 0 58

2017 24 000 434 741 2 290 0 10 503 0 13 0 0 150 178 1 912 867 755 0 60

0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 226 178 27 0 79 0 0 72 0 0 0 0 0 0 0 0 0 0 0 0 47 0 0 0 0 0 0 0 0 0

114 52 0 3 15 0 0 67 0 0 0 0 10 0 215 48 0 14 9 0 68 76 0 0 1 598 1 226 545 545 545 197 348 136 0 17 7 0 8 19 0 1 8 0 0 75 372 75 0 79 146 0 38 0 35 0

258 207 0 0 0 0 26 188 0 0 0 0 320 0 970 119 520 0 24 0 185 120 2 0 4 034 3 024 1 236 1 236 1 086 345 741 702 0 14 33 0 41 13 20 66 22 0 0 493 1 010 0 0 53 263 0 270 0 423 0

678 397 0 0 0 0 52 0 220 0 247 0 159 0 360 0 0 0 0 0 270 76 14 0 4 601 2 810 126 126 1 280 644 636 1 404 420 0 0 0 0 0 238 128 23 0 191 404 1 791 0 3 72 305 1 373 38 0 0 0

604 144 0 0 0 0 38 0 353 0 560 0 568 0 13 0 0 0 0 0 0 0 13 0 5 841 3 009 0 0 1 559 891 668 1 450 526 0 0 0 0 0 0 183 0 0 280 461 2 832 0 0 0 848 1 939 45 0 0 0

604 766 0 0 0 0 156 0 459 0 1 637 0 218 0 55 0 0 0 0 0 42 0 13 0 6 321 2 866 0 0 1 269 992 277 1 597 539 0 0 0 0 0 379 213 0 39 275 152 3 455 0 0 18 1 252 1 917 82 186 0 0

726 735 0 0 0 0 219 0 521 899 1 851 197 251 .. 67 0 0 0 0 0 54 0 13 0 6 649 2 849 0 0 1 181 876 305 1 668 573 0 0 0 0 0 213 244 0 37 262 339 3 800 0 0 18 1 381 2 042 82 277 0 0

932 695 0 0 0 0 232 0 574 591 1 909 205 307 .. 54 0 0 0 0 0 41 0 13 0 6 948 2 669 0 0 1 028 753 275 1 641 574 0 0 0 0 0 255 231 0 37 187 357 4 279 0 0 0 1 839 2 086 52 302 0 0

946 707 0 0 0 0 237 0 607 529 1 972 205 357 .. 59 0 0 0 0 0 41 0 18 0 7 235 2 870 0 0 909 692 217 1 961 596 0 0 0 0 0 265 241 0 39 283 537 4 365 0 0 0 1 912 2 187 0 266 0 0

1 145 697 0 0 0 0 235 0 655 436 2 370 211 348 .. 54 0 0 0 0 0 41 0 13 0 7 514 2 859 0 0 780 638 142 2 079 608 0 0 0 0 0 296 251 0 38 307 579 4 655 0 0 0 2 074 2 229 0 352 0 0

REVENUE STATISTICS 2019 © OECD 2019

 189 6000 Other taxes 6100 Paid solely by business National Institute of intellectual property (INPI) tax on services Tax on general charges Tax on the use of fixed assets Tax on union benefits (local government) Various taxes (central government) Annual tax on outstanding loans Exceptionnal levies on insurance corporations Fees of the chambers of commerce and industry Payments of industrial enterprises to the benefit of the FNE Other taxes (ANDA) and (ADAR) tax Property contributions of the corporations Contributions on the value added of the corporations Flat-rate tax on network corporations Exit tax on insurance Fees of the chambers of commerce and industry Employers' contribution on stock options Tax on railway companies profit 6200 Other Other taxes Sectors accounts differential Customs duties collected for EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax component Transfer component Non-wastable tax credits against 1210 Tax component Transfer component Non-wastable tax credits against 3000 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in national accounts Tax excluded from national accounts Waste collection tax Tax on electric pylons Street-cleaning tax Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: taxes and actual social contributions Imputed social contributions National Accounts: taxes and all social contributions

1965 681 678 0

1980 5 480 5 480 43

1990 14 060 14 060 67

2000 24 084 22 398 115

2007 27 227 27 219 156

2010 19 587 19 581 165

2013 22 860 22 854 180

2015 25 475 25 469 193

2016 26 030 26 024 197

2017 26 790 26 784 204

0 0 0 0 0 0 0 0

0 5 152 36 0 110 0 36 4

0 13 381 197 0 0 0 125 240

0 19 641 293 61 0 0 155 204

0 22 035 0 236 0 0 203 33

0 0 0 255 0 0 275 10

0 0 0 478 0 0 233 3

0 0 0 649 0 0 253 0

0 0 0 660 0 0 228 0

0 0 0 637 0 0 229 1

0 0 0 0 0 0 0 0 0 3 0 0 0

98 0 0 0 0 0 0 0 0 0 .. .. 0

50 0 0 0 0 0 0 0 0 0 .. .. 0

1 127 32 0 0 0 0 770 0 0 1 686 1 686 0 1 513

3 721 0 0 0 0 0 835 0 0 8 8 0 1 657

1 078 0 4 941 10 346 1 223 0 1 103 185 0 6 6 0 1 752

775 0 5 908 12 168 1 206 0 1 323 380 200 6 6 0 1 842

2 400 0 6 356 12 973 1 297 0 458 490 400 6 6 0 1 932

2 482 0 6 525 13 542 1 324 0 860 206 0 6 6 0 1 819

2 802 0 6 659 13 526 1 329 0 871 300 226 6 6 0 1 908

0 0 0 0 0 0 0 0 0 25 776 0

0 0 0 0 0 0 0 0 0 178 576 0

0 0 0 0 0 0 0 0 0 433 771 0

0 0 0 457 0 0 0 0 0 642 156 645 528

7 663 0 0 1 860 0 0 0 0 0 825 954 831 226

10 761 8 234 2 527 6 655 1 277 5 378 0 0 0 840 905 846 318

8 214 6 755 1 459 5 466 3 572 1 894 0 0 0 960 513 966 817

8 041 5 669 2 372 18 618 10 560 8 058 0 0 0 995 462 1 002 131

6 526 3 830 2 696 19 352 10 461 8 891 0 0 0 1 013 710 1 020 206

6 248 3 623 2 625 22 639 10 662 11 977 0 0 0 1 058 413 1 065 242

0 0 .. .. .. 0 0 0 0 0

0 0 .. .. .. 0 0 0 0 0

0 0 .. .. .. 0 0 0 0 0

0 -3 171 -3 103 0 -68 0 -3 372 0 0 638 985

0 -5 191 -5 117 0 -74 0 -5 272 0 0 820 763

0 -5 774 -5 699 0 -75 9 511 -5 413 0 0 844 642

0 -6 661 -6 552 0 -109 10 327 -6 304 0 0 964 179

0 -6 676 -6 567 0 -109 16 229 -6 669 0 0 1 005 015

0 -6 812 -6 703 0 -109 14 291 -6 496 0 0 1 021 189

0 -6 916 -6 803 0 -113 14 285 -6 829 0 0 1 065 782

0 0

0 0

0 0

25 875 664 860

33 510 854 273

38 028 882 670

41 947 1 006 126

42 655 1 047 670

42 930 1 064 119

43 038 1 108 820

.. Not available Note: Calendar year ending on December 31st. From 1992, the data are on an accrual basis. From 1970, figures were calculated according to the new System of National Accounts and are not, therefore, comparable to those of the previous years. The section 2000 includes certain voluntary contributions. The section 4220 corresponds to the remuneration for the guarantee of the State given to savings banks. Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.

StatLink 2 https://doi.org/10.1787/888934056906

REVENUE STATISTICS 2019 © OECD 2019

190 

Table 5.11. Germany: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of customs duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Taxes on wages and salaries Assessed income tax Withholding tax on dividends Supplementary tax Enterprise tax Stabilisation tax Withholding tax on interest 1120 On capital gains 1200 Corporate 1210 On profits Corporation tax Supplementary tax Sacrifice for Berlin Enterprise tax Stabilisation tax Withholding tax on interest 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees Payments by employees total 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Payments by employers total 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed Payments total 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Payroll tax 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual General wealth tax Equalization of war burden 4220 Corporate General wealth tax Equalization of war burden Enterprise tax Bank levy Contribution to Deposit Protection Fund 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Real property transfer tax Additional real property transfer Capital transfer tax Bill of exchange tax 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc.

1965 74 359 .. 25 059 19 254 19 254 8 558 7 567 691 0 2 438 0 0 0 5 806 5 806 4 177 0 3 1 625 0 0 0 0 19 876 8 723 8 723 .. .. 10 693 10 693 .. .. 460 460 .. .. 0 .. .. 477 477 4 313 1 079 644 435 2 530 973 471 502 1 557 490 350 717 0 0 162 134 28 542 150 198 111 83 0 .. .. 0 24 462 23 079

1980 287 373 .. 100 821 85 134 85 134 57 039 18 813 2 135 0 7 147 0 0 0 15 686 15 686 10 902 20 0 4 765 0 0 0 0 98 659 43 833 43 833 .. .. 52 985 52 985 .. .. 1 841 1 841 .. .. 0 .. .. 445 445 9 414 2 968 1 187 1 780 4 362 977 954 23 3 385 1 431 15 1 939 0 0 520 416 104 1 564 521 680 200 163 0 .. .. 0 77 863 74 406

1990 454 777 .. 147 257 125 296 125 296 90 801 18 672 5 538 0 10 285 0 0 0 21 961 21 961 15 385 1 0 6 576 0 0 0 0 170 449 73 580 73 580 .. .. 86 659 86 659 .. .. 10 210 10 210 .. .. 0 .. .. 0 .. 15 321 4 461 1 784 2 676 6 213 1 425 1 425 0 4 788 1 813 0 2 975 0 0 1 545 1 359 186 3 103 1 999 148 807 149 0 .. .. 0 121 577 117 209

2000 767 052 763 658 231 249 194 173 194 173 135 733 12 225 13 515 10 347 16 486 0 5 867 0 37 076 37 076 23 575 1 494 0 10 540 0 1 467 0 0 299 440 131 610 131 610 131 610 0 147 410 147 410 147 410 0 20 420 20 420 20 420 0 0 .. .. 0 .. 17 505 8 849 3 540 5 309 433 191 191 0 242 242 0 0 0 0 2 982 2 624 358 5 241 5 081 160 0 0 0 .. .. 0 215 292 208 050

2007 876 915 872 943 273 596 218 848 218 848 146 365 25 341 13 572 10 907 14 630 0 8 033 0 54 748 54 748 23 386 1 550 0 25 486 0 4 326 0 0 320 594 141 079 141 079 141 079 0 152 198 152 198 152 198 0 27 317 27 317 27 317 0 0 .. .. 0 .. 21 873 10 713 4 285 6 428 5 2 2 0 3 3 0 0 0 0 4 203 3 699 504 6 952 6 952 0 0 0 0 .. .. 0 256 708 247 547

2010 903 285 899 051 257 817 219 387 219 387 145 202 31 346 12 982 10 706 13 709 0 5 442 0 38 430 38 430 12 516 982 0 22 002 0 2 930 0 0 353 955 155 283 155 283 155 283 0 167 206 167 206 167 206 0 31 466 31 466 31 466 0 0 .. .. 0 .. 21 012 11 315 4 526 6 789 2 1 1 0 1 1 0 0 0 0 4 405 3 876 529 5 290 5 290 0 0 0 0 .. .. 0 266 095 256 940

2013 1 039 213 1 034 962 320 228 270 481 270 481 174 814 42 586 17 258 13 085 17 305 0 5 433 0 49 747 49 747 19 762 1 337 0 25 722 0 2 926 0 0 392 295 174 333 174 333 174 333 0 184 217 184 217 184 217 0 33 745 33 745 33 745 0 0 .. .. 0 .. 26 104 12 377 4 951 7 426 700 0 .. .. 700 0 0 0 520 180 4 633 4 077 556 8 394 8 394 0 0 0 0 .. .. 0 296 163 277 725

2015 1 127 408 1 122 213 351 387 298 846 298 846 194 116 48 902 17 944 14 555 18 037 0 5 292 0 52 541 52 541 20 178 1 409 0 28 106 0 2 848 0 0 424 633 188 972 188 972 188 972 0 199 153 199 153 199 153 0 36 508 36 508 36 508 0 0 .. .. 0 .. 31 076 13 215 5 286 7 929 322 -1 -1 0 323 -1 0 0 0 324 6 290 5 535 755 11 249 11 249 0 0 0 0 .. .. 0 313 323 294 292

2016 1 182 264 1 177 175 376 251 313 835 313 835 201 405 54 035 19 452 15 204 19 956 0 3 783 0 62 416 62 416 27 552 1 733 0 31 095 0 2 036 0 0 445 013 199 378 199 378 199 378 0 206 925 206 925 206 925 0 38 710 38 710 38 710 0 0 .. .. 0 .. 33 439 13 654 5 462 8 192 370 0 .. .. 370 0 0 0 14 356 7 007 6 166 841 12 408 12 408 0 0 0 0 .. .. 0 320 480 301 634

2017 1 231 275 1 226 232 400 605 334 069 334 069 211 685 59 784 20 918 16 144 20 693 0 4 845 0 66 536 66 536 29 782 1 902 0 32 244 0 2 608 0 0 466 470 209 593 209 593 209 593 0 216 423 216 423 216 423 0 40 454 40 454 40 454 0 0 .. .. 0 .. 33 600 13 965 5 586 8 379 382 0 .. .. 382 0 0 0 10 372 6 114 5 380 734 13 139 13 139 0 0 0 0 .. .. 0 323 595 311 680

REVENUE STATISTICS 2019 © OECD 2019

 191 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other Turnover tax old Old turnover tax on import 5120 Taxes on specific goods and services 5121 Excise duties Duty on mineral oils Duty on power Duty on tobacco Duty on alcohol Duty on beer Duty on coffee Duty on sugar Duty on tea Duty on salt Duty on electric lamps Duty on playing cards Duty on beverages Duty on acetic acid Duty on champagne Duty on matches Duty on ice cream 5122 Profits of fiscal monopolies 5123 Customs and import duties Monetary compensation accounts Customs (mainly EU) Agricultural levies EU 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Duty transport goods on residents Transport tax Insurance tax Fire insurance tax Entertainment tax Taxes on betting and gambling Tax on electricity bills Aviation tax Gaming casinos levy 5127 Other taxes on internat. trade and transactions 5128 Other taxes Levies CECA Cotisation sugar EU Levy on milk 5130 Unallocable between 5110 and 5120 Contributions to the German National Petroleum Stockpiling Agency 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Dog taxes Hunting and fishing taxes Nuclear fuel tax Licence fee (private households) Licence fee (companies) 5220 Non-recurrent taxes Non-recurrent taxes CO2 emission certificates 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other SRF bank levy Custom duties collected for the EU

1965 12 235 0 0 12 235 11 028 1 208 10 844 8 213 3 798 0 2 402 771 501 488 59 16 20 34 2 46 3 69 5 1 8 1 658 0 1 294 364 0 0 942 0 452 198 33 55 204 0 0 0 0 24 24 0 0 0 ..

1980 47 779 47 779 0 0 .. .. 26 627 20 566 10 917 0 5 771 1 986 645 756 72 32 20 63 4 22 2 274 2 0 2 3 125 368 2 353 404 0 0 2 689 0 0 910 124 44 655 956 0 0 0 244 56 112 75 0 ..

1990 75 459 75 459 0 0 .. .. 41 750 31 158 17 701 0 8 898 2 162 693 986 79 31 23 83 0 8 0 494 0 0 0 3 847 1 3 662 184 0 0 6 443 0 0 2 266 200 140 1 046 2 792 0 0 4 298 36 224 38 0 ..

2000 140 871 140 871 0 0 .. .. 67 179 57 224 37 826 3 356 11 443 2 151 843 1 087 0 0 0 0 0 6 0 512 0 0 0 0 .. .. .. 0 0 9 599 0 0 7 243 288 267 1 801 0 0 0 5 351 0 351 0 0 ..

2007 170 387 170 387 0 0 .. .. 76 808 63 811 38 877 6 439 14 108 2 169 750 1 016 0 0 0 0 0 1 0 451 0 0 0 0 .. .. .. 0 0 13 025 0 0 10 410 319 210 1 702 0 0 384 1 -29 0 -29 0 352 352

2010 180 533 180 533 0 0 .. .. 76 067 63 452 39 601 6 167 13 453 2 049 708 1 012 0 0 0 0 0 0 0 462 0 0 0 0 .. .. .. 0 0 12 583 0 0 10 261 326 376 1 412 0 0 208 2 30 0 30 0 340 340

2013 197 326 197 326 0 0 .. .. 80 111 64 624 39 260 6 987 14 131 2 098 675 1 033 0 0 0 0 0 0 0 440 0 0 0 0 .. .. .. 0 0 15 421 0 0 11 588 392 708 1 635 0 955 143 2 64 0 64 0 288 288

2015 211 936 211 936 0 0 .. .. 82 064 65 320 39 605 6 560 14 963 2 073 679 1 024 0 0 0 0 0 0 0 416 0 0 0 0 .. .. .. 0 0 16 704 0 0 12 445 413 881 1 711 0 1 027 227 2 38 0 38 0 292 292

2016 219 100 219 100 0 0 .. .. 82 254 64 924 40 135 6 507 14 062 2 089 673 1 039 0 0 0 0 0 0 0 419 0 0 0 0 .. .. .. 0 0 17 292 0 0 12 822 442 985 1 808 0 1 075 160 2 36 0 36 0 280 280

2017 226 901 226 901 0 0 .. .. 84 495 66 509 40 998 7 003 14 299 2 090 664 1 054 0 0 0 0 0 0 0 401 0 0 0 0 .. .. .. 0 0 17 950 0 0 13 317 451 1 048 1 834 0 1 116 184 2 34 0 34 0 284 284

1 383 1 369 614 728 27 24 4 0 0 0 14 .. .. 0 172 0 172 0 ..

3 457 3 454 1 892 1 475 87 75 13 0 0 0 3 .. .. 0 172 0 172 0 ..

4 368 4 368 2 950 1 300 118 101 17 0 0 0 1 .. .. 0 172 0 172 0 ..

7 242 7 239 5 177 1 838 224 198 26 0 0 0 3 .. .. 0 172 0 172 0 3 394

9 161 9 161 6 823 2 075 263 240 23 0 0 0 0 .. .. 0 172 0 172 0 3 972

9 155 8 765 6 447 2 041 277 258 19 0 0 0 390 0 390 0 172 0 172 0 4 234

18 438 17 766 6 393 2 097 9 276 299 10 1 285 6 975 707 672 0 672 0 172 0 172 0 4 251

19 031 18 286 6 855 1 950 9 481 322 10 1 018 7 383 748 745 0 745 0 1 794 0 216 1 578 5 195

18 846 17 778 6 946 2 006 8 826 336 9 422 7 318 741 1 068 0 1 068 0 1 992 0 232 1 760 5 089

11 915 11 015 6 908 2 040 2 067 349 9 -6 284 7 258 735 900 0 900 0 1 962 0 252 1 710 5 043

REVENUE STATISTICS 2019 © OECD 2019

192  1965 Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Several duties, administrative fees and other revenues Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. 74 359 ..

.. .. .. .. .. .. 287 373 ..

.. .. .. .. .. .. 454 777 ..

38 356 .. .. 962 .. .. 767 052 ..

43 602 29 499 14 104 804 348 456 874 109 876 915

45 475 28 268 17 207 802 326 474 903 192 903 285

41 890 25 972 15 920 426 172 254 1 037 871 1 039 213

41 951 26 817 15 134 200 120 80 1 125 631 1 127 408

42 842 27 576 15 266 98 52 46 1 179 022 1 182 264

43 440 28 141 15 297 24 18 8 1 229 636 1 231 275

.. ..

.. ..

.. ..

.. ..

2 348 2 348

2 009 2 009

2 404 2 404

2 864 2 864

2 614 2 614

2 617 2 617

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

0 12 623 0 20 930 33 538 946 354

0 9 230 0 6 442 33 056 954 022

0 6 054 0 7 354 31 883 1 086 908

0 5 598 0 8 226 33 433 1 177 529

0 5 598 0 8 781 34 187 1 233 444

0 5 534 0 9 324 42 064 1 290 814

.. ..

.. ..

.. ..

.. ..

29 424 975 778

32 584 986 606

33 444 1 120 352

34 510 1 212 039

36 074 1 269 518

37 043 1 327 857

.. Not available Note: Year ending 31st December. From 2002 data are on accrual basis. The tax revenues for Germany refer to the old Länder until 1990 and to all Germany beginning in 1991. Heading 1000: In the years up to 2000, the revenues shown take into account the whole amount of non-wastable tax credits including that part paid out by the tax authorities which should, under the OECD criteria, be treated as expenditure. From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year. The impact of this change is shown in Table D in Part I of this Report. Heading for non-wastable tax credits against 1110 comprise child tax credits (paid out of wage tax revenue), tax credits for owner occupied housing (paid out of assessed income tax revenue) and investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue). Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue). Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934056925

REVENUE STATISTICS 2019 © OECD 2019

 193

Table 5.12. Greece: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Personal income tax Receipts from previous years Agricultural social security fund 1120 On capital gains 1200 Corporate 1210 On profits Corporation income tax Receipts from previous years Agricultural social security fund 1220 On capital gains 1300 Unallocable between 1100 and 1200 Extraordinary taxes Other taxes on income and profits 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others Taxes on immovable property 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Stamp and transaction taxes Receipts from previous years 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other Other taxes on goods and services Receipts from previous years 5120 Taxes on specific goods and services 5121 Excise duties Duty on tobacco products Duty on alcohol and spirits Duty on mineral oil Duty on sugar Duty on coton and other products 5122 Profits of fiscal monopolies 5123 Customs and import duties Import duties Agricultural social security fund

1965 116 .. 11 8 8 .. .. .. 0 2 2 2 0 0 0 1 0 1 37 15 .. .. 14 .. .. 0 .. .. 7 .. .. 1 11 0 0 0 0 0 .. .. 1 1 0 10 10 0 0 0 0 0 57 51 12 0 9 2 1 1 39 20 8 1 7 3 0 2 12 11 1

REVENUE STATISTICS 2019 © OECD 2019

1980 1 475 .. 286 220 220 .. .. .. 0 56 56 39 8 9 0 10 10 0 485 214 .. .. 213 .. .. 0 .. .. 58 .. .. 27 68 4 3 1 0 0 .. .. 18 13 4 44 41 3 2 0 2 0 608 564 194 0 185 9 9 0 370 165 45 7 75 6 30 6 94 90 5

1990 11 472 .. 2 283 1 619 1 619 1 414 62 143 0 631 631 553 33 46 0 32 32 0 3 466 1 735 .. .. 1 728 .. .. 3 .. .. 0 .. .. 79 532 22 22 0 .. 0 .. .. 141 85 55 368 368 0 1 0 1 0 5 109 4 881 3 040 2 821 123 96 34 62 1 789 1 372 357 50 637 0 328 0 112 111 1

2000 47 200 46 990 12 662 6 127 6 102 .. .. .. 25 5 625 5 625 .. .. .. 0 910 .. .. 14 284 7 629 .. .. 6 655 .. .. 0 .. .. 0 .. .. 0 3 631 372 .. .. .. 714 .. .. 372 .. .. 2 035 2 035 0 27 .. .. 111 16 413 14 576 9 234 8 927 0 307 307 0 5 305 4 058 1 769 262 2 016 0 11 0 10 10 0

2007 73 990 73 683 17 176 10 554 10 500 .. .. .. 54 5 304 5 304 .. .. .. 0 1 318 .. .. 24 940 13 417 .. .. 11 523 .. .. 0 .. .. 0 .. .. 0 4 908 709 .. .. .. 1 208 .. .. 208 .. .. 2 556 2 556 0 0 .. .. 227 26 659 24 234 17 020 16 511 0 509 509 0 7 100 5 876 2 657 334 2 878 0 7 0 7 7 0

2010 72 412 72 134 15 953 9 015 8 948 .. .. .. 67 5 717 5 717 .. .. .. 0 1 221 .. .. 24 748 13 292 .. .. 11 456 .. .. 0 .. .. 0 .. .. 0 3 741 553 .. .. .. 1 272 .. .. 165 .. .. 1 146 1 146 0 1 .. .. 604 27 692 25 225 16 504 15 958 0 546 546 0 8 642 7 565 2 712 501 4 242 0 110 0 1 1 0

2013 64 558 64 410 14 015 10 780 10 698 .. .. .. 82 2 071 2 071 .. .. .. 0 1 164 .. .. 19 354 10 881 .. .. 8 473 .. .. 0 .. .. 0 .. .. 0 5 698 2 619 .. .. .. 1 084 .. .. 99 .. .. 615 615 0 0 .. .. 1 281 25 343 21 386 13 100 12 593 0 507 507 0 8 177 6 995 2 506 417 3 894 0 178 0 5 5 0

2015 64 938 64 757 14 904 10 155 10 047 .. .. .. 108 3 800 3 800 .. .. .. 0 949 .. .. 18 807 11 095 .. .. 7 712 .. .. 0 .. .. 0 .. .. 0 5 418 3 592 .. .. .. 1 083 .. .. 134 .. .. 547 547 0 0 .. .. 62 25 628 21 317 13 190 12 885 0 305 305 0 8 027 6 927 2 365 393 3 971 0 198 0 0 .. ..

2016 68 294 68 097 15 988 10 404 10 320 .. .. .. 84 4 388 4 388 .. .. .. 0 1 196 .. .. 19 313 11 597 .. .. 7 716 .. .. 0 .. .. 0 .. .. 0 5 491 3 672 .. .. .. 1 144 .. .. 115 .. .. 543 543 0 0 .. .. 17 27 305 23 151 14 595 14 333 0 262 262 0 8 426 7 129 2 563 493 3 888 0 185 0 0 .. 0

2017 70 126 69 860 15 965 11 227 11 148 .. .. .. 79 3 510 3 510 .. .. .. 0 1 228 .. .. 20 746 12 201 .. .. 8 545 .. .. 0 .. .. 0 .. .. 0 5 559 3 653 .. .. .. 1 166 .. .. 154 .. .. 577 577 0 0 .. .. 9 27 590 23 265 14 905 14 642 0 263 263 0 8 224 6 876 2 028 535 4 085 0 228 0 0 .. 0

194  1965 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services 5127 Other taxes on internat. trade and transactions 5128 Other taxes Agricultural social security fund Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes Motor vehicle tax 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Taxes on boats/ships 5220 Non-recurrent taxes Exceptional tax on construction of buildings Building permits 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Tax (Employer's actual social contributions) Tax (Employee's actual social contributions) Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

0 0 2 0 4 2 2 0 6 5 5 .. .. 0 0 1 0 0 0 0 .. .. .. 116 ..

1 0 47 0 58 .. .. 0 44 24 0 23 0 1 0 20 .. .. 0 1 0 1 .. 1 475 ..

1 0 293 0 10 .. .. 52 228 219 .. 210 8 1 1 9 9 0 0 3 0 3 .. 11 472 ..

0 0 1 237 0 0 .. .. 37 1 320 1 320 .. 281 735 304 .. 0 .. .. 517 0 .. .. 210 45 979 47 200

0 0 1 217 0 0 .. .. 114 2 169 2 169 .. 598 1 182 389 .. 0 .. .. 256 0 .. .. 307 72 429 73 990

0 0 1 076 0 0 .. .. 79 1 682 1 682 .. 825 272 585 .. 0 .. .. 785 0 .. .. 278 73 083 72 412

0 0 1 177 0 0 .. .. 109 2 954 2 954 .. 781 120 2 053 .. 0 .. .. 1 003 0 .. .. 148 62 632 64 558

0 0 1 100 0 0 .. .. 100 3 217 3 217 .. 780 207 2 230 .. 0 .. .. 1 094 0 .. .. 181 63 230 64 938

0 0 1 297 0 0 .. .. 130 3 190 3 190 .. 788 232 2 170 .. 0 .. .. 964 0 .. .. 197 66 808 68 294

0 0 1 348 0 0 .. .. 136 3 444 3 444 .. 795 264 2 385 .. 0 .. .. 881 0 .. .. 266 67 618 70 126

.. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. ..

0 0 0 0 .. .. 0 0 47 200

0 0 0 0 .. .. 0 0 73 990

0 0 0 0 .. .. 0 0 72 412

0 0 0 0 .. .. 0 0 64 558

0 0 0 0 .. .. 0 0 64 938

0 0 0 0 .. .. 0 0 68 294

0 0 0 0 .. .. 0 0 70 126

.. ..

.. ..

.. ..

2 055 49 255

3 952 77 942

4 952 77 364

5 101 69 659

5 615 70 553

5 595 73 889

5 220 75 346

.. Not available Note: Year ending 31st December. From 1998 data are on accrual basis. Source: Ministry of Finance, General accounting Office, 20th Directorate of Budget except the heading 2000 provided by the National Statistics Bureau.

StatLink 2 https://doi.org/10.1787/888934056944

REVENUE STATISTICS 2019 © OECD 2019

 195

Table 5.13. Hungary: Detailed country table, 1965-2017 Million HUF 1965 Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits 1120 On capital gains 1200 Corporate Corporate income tax Research and development fund levy Financial institutions' special tax Separate tax for companies Medicine tax Energy corporations' special tax Small business tax 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 Interest withholding 2000 Social security contributions 2100 Employees Pensions Health Unemployment 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Pensions Health Unemployment 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed Pensions: of which Self-employed Unemployed Retired Other Health: of which Self-employed Unemployed Retired Other 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Rehabilitation contribution Training levy Wage guarantee contribution Communal tax on enterprises Health contribution Medicine tax Tax on home-workers Lump sum tax for small taxpayers 4000 Taxes on property 4100 Recurrent taxes on immovable property Land tax Building tax Development land tax Communal tax on recreational howes Communal tax on households Luxury tax Public utility tax Community tax 4110 Households 4120 Others

REVENUE STATISTICS 2019 © OECD 2019

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 2007 2010 2013 2015 2016 2017 5 140 592 10 114 322 10 145 488 11 480 591 13 288 991 13 887 642 14 642 332 .. 10 086 341 10 120 484 11 454 253 13 250 031 13 846 022 14 596 929 1 247 420 2 539 389 2 098 578 2 026 518 2 428 430 2 684 571 2 873 577 954 698 1 838 563 1 768 830 1 610 329 1 814 908 1 853 431 2 075 248 954 698 1 838 563 1 768 830 1 610 329 1 814 908 1 853 431 2 075 248 0 0 0 0 0 0 0 292 722 700 826 329 748 416 189 613 522 831 140 798 329 292 722 510 781 323 370 322 467 539 777 756 652 710 069 0 0 0 0 0 0 0 0 10 890 21 618 27 686 19 995 14 513 10 859 0 178 598 -32 390 0 0 0 0 0 558 163 111 0 0 0 0 0 16 987 54 060 41 608 46 218 53 124 0 0 0 11 865 12 142 13 757 24 277 .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 0 0 .. .. .. .. .. .. .. 1 506 755 3 402 194 3 184 209 3 745 638 4 293 731 4 613 936 4 704 101 275 323 941 682 1 069 050 1 593 836 1 784 485 1 989 780 2 344 708 150 585 336 855 488 670 875 707 983 459 1 043 209 1 190 212 81 874 513 633 472 561 591 729 656 158 703 226 802 505 42 864 91 194 107 819 126 400 144 868 243 345 351 991 .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1 213 190 2 402 941 2 047 626 2 126 488 2 480 101 2 594 178 2 329 000 734 456 1 508 490 1 857 334 2 101 798 2 087 117 2 032 688 1 797 898 385 019 693 705 116 587 24 690 389 808 560 395 529 899 93 715 200 746 73 705 0 3 176 1 095 1 203 .. .. .. .. .. .. .. .. .. .. .. .. .. .. 873 2 534 21 232 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 873 2 534 21 232 .. .. .. .. 873 2 534 21 232 .. .. .. .. 0 0 0 .. .. .. .. 0 0 0 .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 17 368 55 037 46 301 25 314 29 145 29 978 30 393 .. .. .. .. .. .. .. .. .. .. .. .. .. .. 183 430 82 068 115 951 168 749 199 334 220 784 275 643 2 184 13 559 56 004 64 400 67 460 70 496 80 661 13 186 36 612 47 083 63 536 66 153 70 295 81 224 0 0 0 0 0 0 0 1 192 1 261 1 170 2 0 0 0 166 869 20 427 2 262 0 0 0 0 0 10 209 9 431 9 547 10 283 8 631 12 757 0 0 1 23 29 32 29 0 0 0 31 241 55 409 71 330 100 972 89 024 202 711 312 058 388 824 437 952 391 912 410 674 30 810 72 071 92 525 190 249 200 908 210 279 218 058 0 0 0 0 0 0 0 22 262 54 556 71 025 102 719 111 965 117 522 123 130 3 099 6 900 9 861 19 395 19 102 22 112 24 018 893 1 412 1 515 21 26 8 8 4 557 9 069 10 124 13 175 13 451 14 589 14 765 0 134 0 0 0 0 0 0 0 0 54 939 55 906 55 032 55 042 0 0 0 0 458 1 016 1 095 .. .. .. .. .. .. .. .. .. .. .. .. .. ..

196  1965 4200 Recurrent taxes on net wealth Surtax payable by financial institutions 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Inheritance tax-local Inheritance tax-central 4320 Gift taxes Gift tax-local Gift tax-central 4400 Taxes on financial and capital transactions Property transfer tax-local Property transfer tax-central 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax Public health product tax Hydrocarbons stockholding fee 5113 Other Local tax on company sales Simplified business tax Research and development contribution 5120 Taxes on specific goods and services 5121 Excise duties Road fund petrol tax Alcohol production duty Water fund tax Forestry fund tax Environment petrol tax Budget excises (central budget) Coffee Alcohol Tobacco Petrol Diesel Other oil Other budget excises Energy tax 5122 Profits of fiscal monopolies 5123 Customs and import duties Customs duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Gambling tax Tourism tax Communal tourism tax Cultural contribution Pork slaughterhouse tax Breeding contribution Medicine tax Surtax payable by financial institutions Specific sectors' surtax Telecommunication services tax Accident tax Insurance tax Financial transaction levy Waste dumping contribution Advertising tax Protection Fund levies (BEVA) Protection Fund levies (OBA) Protection Fund levies (Resolution Fund) Protection Fund levies (SZHTKA) Protection Fund levies (KA) Tourism development contribution

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 5 460 4 020 2 010 2 010 1 440 720 720 52 754 26 349 26 405 0 .. .. 0 2 081 107 2 052 380 1 340 572 1 153 750 0 .. .. 186 823 186 823 0 0 711 808 533 502 0 3 848 6 017 2 858 14 837 505 942 3 200 53 500 107 000 156 000 157 000 6 000 30 343 0 0 137 730 137 730 0 0 40 576 27 935 4 379 2 943 4 387 32 899 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2007 0 .. .. .. 13 175 10 775 4 658 6 117 2 400 1 038 1 363 117 465 50 783 66 682 0 .. .. 0 3 803 630 3 722 487 2 622 027 2 013 271 0 .. .. 608 756 427 134 152 812 28 810 1 100 461 969 730 0 5 621 13 171 3 353 19 447 916 869 0 88 600 252 400 218 200 256 600 2 200 93 442 11 269 0 9 193 9 193 0 0 105 879 71 804 0 4 935 8 432 0 919 19 789 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2010 135 652 135 652 .. .. 6 264 4 242 1 858 2 385 2 021 885 1 136 77 618 33 990 43 628 0 .. .. 0 4 350 310 4 238 757 3 010 781 2 325 608 37 795 0 37 795 647 378 443 093 181 880 22 405 1 227 976 929 881 0 3 021 14 444 284 17 274 877 778 0 83 078 251 778 216 728 293 588 2 567 30 039 17 080 0 8 425 8 425 0 0 289 020 62 718 0 5 798 1 096 0 0 28 104 39 611 151 693 0 0 0 0 0 0 0 0 0 0 0 0

2013 128 560 128 560 .. .. 5 307 4 097 0 4 097 1 210 0 1 210 64 708 0 64 708 0 .. .. 0 5 048 359 4 923 663 3 414 342 2 693 555 47 927 19 090 28 837 672 860 500 868 110 021 61 971 1 509 321 992 270 0 196 13 164 0 46 711 915 547 0 85 487 312 509 189 755 308 736 3 451 15 608 16 652 0 8 970 8 970 0 0 507 201 41 316 0 8 411 105 0 0 40 496 1 217 9 815 50 176 23 313 28 088 289 321 6 639 0 1 000 7 299 0 5 0 0

2015 136 282 136 282 .. .. 7 373 6 230 0 6 230 1 143 0 1 143 93 389 0 93 389 0 .. .. 0 5 833 760 5 695 624 4 097 513 3 307 312 50 635 29 882 20 753 739 566 584 380 89 406 65 780 1 598 111 1 119 189 0 8 007 12 305 0 65 534 1 015 555 0 87 369 321 922 206 220 375 026 3 608 21 410 17 788 0 13 392 13 392 0 0 464 765 44 972 0 10 475 127 0 0 45 529 3 441 285 54 516 27 694 30 108 205 616 11 123 5 675 2 600 14 391 7 290 923 0 0

2016 59 791 59 791 .. .. 8 278 6 980 0 6 980 1 298 0 1 298 113 564 0 113 564 0 .. .. 0 5 882 758 5 735 486 4 104 591 3 297 156 51 719 28 983 22 736 755 716 608 981 81 138 65 597 1 630 895 1 150 550 0 2 249 13 021 0 70 894 1 045 887 0 101 515 298 080 216 079 402 943 3 623 23 647 18 499 0 12 944 12 944 0 0 466 533 33 126 0 11 676 172 0 0 43 580 3 966 -870 53 162 32 876 32 870 201 600 8 742 13 010 9 343 14 750 7 397 1 133 0 0

2017 53 392 53 392 .. .. 9 393 8 164 0 8 164 1 229 0 1 229 129 831 0 129 831 0 .. .. 0 6 285 353 6 136 059 4 460 258 3 625 111 65 133 34 171 30 962 770 014 638 731 63 641 67 642 1 675 801 1 157 642 0 6 803 12 225 0 77 792 1 041 979 0 86 315 294 071 221 662 411 037 3 873 25 021 18 843 0 15 148 15 148 0 0 502 157 38 067 0 13 602 93 0 0 45 940 1 857 1 112 53 609 37 904 35 729 216 336 12 036 4 730 10 221 15 613 8 712 1 023 5 573 0

REVENUE STATISTICS 2019 © OECD 2019

 197 1965 5127 Other taxes on internat. trade and transactions Previous differential producer's turnover tax 5128 Other taxes Sugar duty 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes Tax on domestically registered vehicles-local Tax on domestically registered vehicles-extra budget Tax on domestically registered vehicles-central Tax on foreign registered vehicles extra budget fund Tax on foreign registered vehicles-central Company car tax 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Environmental protection charge Fishing development contribution Environmental pollution charge Air pollution levy Water pollution levy Toxic waste levy Noise abatement levy Unidentified environmental protection levies paid to local governments Sale of emission allowances Concession fees (tobacco shops) 5220 Non-recurrent taxes Land protection levy Vehicle weight fee Game protection contribution Casino license fee 5300 Unallocable between 5100 and 5200 6000 Other taxes Unallocable tax penalties 6100 Paid solely by business Nuclear contribution Medicine tax 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis

REVENUE STATISTICS 2019 © OECD 2019

1980

1990

2000 0 .. 0 .. 0 28 727 25 454 12 622 0 8 250 0 3 078 0 0 0 1 504 5 40 0 751 225 65 13 404

2007 0 .. 15 659 15 659 0 81 143 74 268 62 432 0 0 0 1 655 0 0 0 10 181 13 104 8 785 610 186 42 8 433

2010 0 .. 650 650 0 111 553 106 903 71 112 0 79 0 1 397 25 867 0 0 8 448 27 0 7 653 53 0 130 19 566

2013 0 .. 881 881 0 124 696 121 126 69 248 0 0 0 0 32 935 0 0 18 943 0 0 7 861 0 0 0 0 521

2015 0 .. 765 765 0 138 136 130 237 73 247 0 0 0 0 31 570 0 0 25 420 0 0 6 680 0 0 0 0 265

2016 0 .. 868 868 0 147 271 137 559 73 130 0 0 0 0 32 085 0 0 32 344 0 0 5 276 0 0 0 0 241

2017

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. 854 854 0 149 294 136 129 76 361 0 0 0 0 33 339 0 0 26 429 0 0 5 109 0 0 0 0 274

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. 0 0 0 10 561 17 479 25 754 19 830 .. 0 0 0 0 996 1 073 1 216 .. 3 273 6 875 4 650 3 570 7 899 9 712 13 165 .. 1 640 3 777 2 488 1 881 3 610 5 450 8 771 .. 805 1 288 820 624 0 0 0 .. 178 176 1 0 0 0 0 .. 650 1 635 1 341 1 065 4 289 4 262 4 394 .. 0 0 0 0 0 0 0 .. 32 857 56 348 59 378 76 165 56 824 52 061 47 581 .. 23 546 33 321 36 250 56 836 35 530 30 767 24 783 .. 9 311 23 028 23 128 19 329 21 294 21 294 22 798 .. 9 311 22 828 23 128 19 329 21 294 21 294 22 798 .. 0 200 0 0 0 0 0 .. 0 0 0 0 0 0 0 .. .. 27 981 25 004 26 337 38 960 41 620 45 403 .. 5 140 592 10 020 734 10 051 249 11 554 613 13 227 403 13 747 176 14 400 054 .. .. 10 114 322 10 145 488 11 480 591 13 288 991 13 887 642 14 642 332

198  1965 Conciliation with National Accounts Additional taxes included in National Accounts Social security contributions Duty for state procedures Other taxes Taxes excluded from National Accounts Water fund tax Tax on foreign registered vehicles Environmental protection fee Air pollution levy Water pollution levy Toxic waste levy Noise abatement levy Vehicle weight fee Unallocable tax penalties Tax on home-workers Specific sectors' surtax correction Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences Inheritance tax Gift tax Property transfer tax Rounding Taxes on income and profits Corporate income tax Customs duties Vehicle weight fee Environment petrol tax Social security contributions Credit institutions' special tax National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. 45 120 37 453 67 094 85 587 92 787 87 181 .. 0 71 29 592 49 911 56 886 52 736 .. 45 084 37 331 37 417 35 653 35 875 34 424 .. 36 51 85 23 26 21 .. -49 439 -53 707 -71 167 -48 414 -43 192 -37 311 .. -13 171 -14 444 -13 164 -12 305 -13 021 -12 225 .. -1 655 -1 397 0 0 0 0 .. -446 -593 -520 -265 -241 -274 .. -610 -53 0 0 0 0 .. -186 0 0 0 0 0 .. -42 -130 0 0 0 0 .. -8 -19 0 0 0 0 .. 0 -820 -624 0 0 0 .. -33 320 -36 250 -56 836 -35 530 -30 767 -24 783 .. 0 -1 -23 -29 -32 -29 .. 0 0 0 -285 870 0 .. 0 0 0 0 0 0 .. 0 0 0 0 0 0 .. 1 762 1 585 1 503 1 229 1 235 1 163 .. -2 687 -9 -2 -1 -16 0 .. 0 0 0 0 0 0 .. 0 0 0 0 0 0 .. 0 0 0 0 0 0 .. 4 0 -2 -1 4 0 .. -2 087 0 0 0 0 0 .. 0 0 0 0 0 0 .. -603 -9 0 0 -20 0 .. 0 0 0 0 0 0 .. 0 0 0 0 0 0 .. 0 0 0 0 0 0 .. 0 0 0 0 0 0 .. 10 109 078 10 130 810 11 478 019 13 327 392 13 938 456 14 693 365

.. ..

.. ..

.. ..

.. 21 113 24 841 21 669 28 783 15 438 18 607 .. 10 130 191 10 155 651 11 499 688 13 356 175 13 953 894 14 711 972

.. Not available Note: Year ending 31st December. From 2002, data are on accrual basis. Heading 5121: the aggregate figure for excise tax revenues is on a cash basis. Revenue from specific excises is in several cases reported on an accrual basis. Tax base for "Environment petrol tax" is broader than petrol only. Heading 5123: part of environmentally related payments is attributable to Local government. It is not possible to present a more detailed breakdown of these figures. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934056963

REVENUE STATISTICS 2019 © OECD 2019

 199

Table 5.14. Iceland: Detailed country table, 1965-2017 Million ISK 1965 Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties 5122 Profits of fiscal monopolies 5123 Customs and import duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other

REVENUE STATISTICS 2019 © OECD 2019

60 13 12 .. .. 1 .. .. 0 5 0 .. .. 5 .. .. 0 .. .. 0 .. .. 1 2 1 0 1 0 .. .. 0 0 0 1 0 .. .. 0 37 37 10 0 10 0 27 1 5 20 1 0 1 0 0 0 1 1 0 0 0 0 0 2 2 0

1980 4 731 1 211 1 092 .. .. 119 .. .. 0 102 0 .. .. 102 .. .. 0 .. .. 0 .. .. 180 297 138 50 88 69 29 40 6 6 0 84 0 .. .. 0 2 834 2 778 1 368 0 1 368 0 1 410 311 263 715 2 0 69 50 0 0 56 56 10 41 5 0 0 107 107 0

1990 114 932 34 106 30 908 .. .. 3 198 .. .. 0 3 607 315 .. .. 3 292 .. .. 0 .. .. 0 .. .. 4 071 9 689 4 131 1 862 2 269 2 402 1 476 926 235 235 0 2 921 0 .. .. 0 58 943 56 564 37 084 32 698 4 386 0 19 480 2 346 5 986 9 181 0 0 1 404 563 0 0 2 379 2 379 970 1 331 78 0 0 4 516 4 145 371

2000 254 556 101 473 88 492 88 492 0 8 356 8 356 0 4 625 19 680 .. .. .. .. .. .. .. .. .. 19 680 19 680 0 184 19 983 10 107 .. .. 5 173 .. .. 765 765 0 3 143 113 0 113 681 112 245 100 669 72 667 72 667 0 0 28 002 23 585 .. 2 702 1 0 1 715 0 0 0 11 576 .. .. .. .. .. 0 991 418 573

2007 531 760 241 378 180 070 180 070 0 32 555 32 555 0 28 754 39 594 .. .. .. .. .. .. .. .. .. 39 594 39 594 0 1 519 32 523 20 567 .. .. -8 .. .. 1 663 1 663 0 9 484 460 0 460 356 214 988 191 957 137 593 137 593 0 0 54 364 45 891 0 5 446 0 0 3 026 0 0 0 23 032 .. .. .. .. .. 0 1 758 628 1 130

2010 540 276 239 664 197 318 197 318 .. 14 609 14 609 .. 27 737 63 599 .. .. .. .. .. .. .. .. .. 63 599 63 599 .. 2 827 38 068 28 542 .. .. 3 849 .. .. 2 613 2 613 .. 2 656 146 .. 146 263 190 131 178 995 122 393 122 393 0 0 56 603 46 711 0 5 950 2 0 3 940 0 0 0 11 135 .. .. .. .. .. 0 5 988 763 5 225

2013 676 142 315 577 258 623 258 623 0 40 479 40 479 0 16 475 69 899 .. .. .. .. .. .. .. .. .. 69 899 69 899 0 6 534 46 493 30 664 .. .. 8 886 .. .. 2 437 2 437 0 3 973 233 0 233 299 226 619 215 271 149 828 149 828 0 0 65 444 55 171 .. 5 815 0 0 4 457 0 0 0 11 347 .. .. .. .. .. 0 11 020 5 255 5 766

2015 812 002 380 979 297 979 297 979 0 52 544 52 544 0 30 457 79 707 .. .. .. .. .. .. .. .. .. 79 707 79 707 0 6 638 43 487 34 879 .. .. 657 .. .. 2 919 2 919 0 4 327 362 0 362 343 262 828 250 095 183 674 183 674 0 0 66 421 56 909 .. 4 989 0 0 4 523 0 0 0 12 733 .. .. .. .. .. 0 38 364 32 477 5 887

2016 1 265 609 429 545 337 457 337 457 0 62 152 62 152 0 29 936 85 370 .. .. .. .. .. .. .. .. .. 85 370 85 370 0 7 375 432 554 38 654 .. .. 359 .. .. 3 719 3 719 0 4 853 384 594 0 384 594 376 295 844 277 088 205 435 205 435 0 0 71 653 61 710 .. 5 087 0 0 4 856 0 0 0 18 756 .. .. .. .. .. 0 14 921 9 099 5 822

2017 981 364 482 568 373 009 373 009 0 79 993 79 993 0 29 566 89 649 .. .. .. .. .. .. .. .. .. 89 649 89 649 0 7 946 53 958 43 364 .. .. 346 .. .. 4 268 4 268 0 4 581 528 0 528 871 330 795 311 200 233 951 233 951 0 0 77 249 67 717 .. 3 912 0 0 5 620 0 0 0 19 595 .. .. .. .. .. 0 16 448 10 331 6 117

200  1965 Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Estate and inheritance taxes (4310) Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. 60 ..

.. .. .. .. .. .. 4 731 ..

.. .. .. .. .. .. 114 932 ..

.. .. .. .. .. .. .. 254 556

.. .. .. .. .. .. .. 531 760

.. .. .. .. .. .. .. 540 276

0 0 0 1 085 148 937 .. 676 142

0 0 0 1 304 176 1 128 .. 812 002

0 0 0 1 558 261 1 297 .. 1 265 609

0 0 0 2 780 438 2 341 .. 981 364

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

0 -765 -765 0 0 0 0 253 791

0 -1 663 -1 663 0 0 0 0 530 097

0 -2 613 -2 613 0 0 0 0 537 662

0 -2 437 -2 437 0 0 0 0 673 704

0 -2 919 -2 919 0 0 0 0 809 084

0 -3 719 -3 719 0 0 0 0 1 261 890

0 -4 268 -4 268 0 0 0 0 977 096

.. ..

.. ..

.. ..

0 253 791

0 530 097

0 537 662

0 673 704

0 809 084

0 1 261 890

0 977 096

.. Not available Note: Year ending 31st December. From 1998 data are on accrual basis. The 2016 figure for Iceland includes the one-off revenues from stability contributions. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934056982

REVENUE STATISTICS 2019 © OECD 2019

 201

Table 5.15. Ireland: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Income tax Surtax Income tax paid by corporations 1120 On capital gains 1200 Corporate 1210 On profits Corporation profits tax Corporation tax Income tax paid by corporation Agricultural produce duty 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Estate duty Legacy duty Succession duty 4320 Gift taxes 4400 Taxes on financial and capital transactions Stamp duty 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes Value added tax 5112 Sales tax Turnover tax Wholesale tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Beer Oils Spirits Table waters Tobacco Wine, cider, perry Motor vehicle (incl. tyres) Others

1965 317 .. 82 53 53 66 3 -17 0 29 29 12 0 17 0 0 0 21 10 .. .. 10 .. .. 0 .. .. 0 .. .. 0 48 39 .. .. 0 .. .. 6 6 5 1 0 0 3 3 0 .. .. 0 167 155 18 0 .. 18 18 0 0 137 124 19 31 16 0 50 1 7 1

REVENUE STATISTICS 2019 © OECD 2019

1980 4 046 .. 1 478 1 294 1 286 1 286 0 0 8 184 184 2 176 0 6 0 0 578 190 .. .. 380 .. .. 8 .. .. 0 .. .. 9 213 139 .. .. 1 .. .. 14 14 .. .. .. 0 59 59 0 .. .. 0 1 769 1 741 597 597 597 0 .. .. 0 1 143 1 045 192 330 148 11 187 18 148 11

1990 12 260 .. 4 662 4 059 4 023 4 023 0 0 36 603 603 0 603 0 0 0 0 1 729 570 570 0 1 092 1 092 0 67 67 0 0 .. .. 159 569 312 .. .. 0 .. .. 48 45 .. .. .. 3 209 209 0 .. .. 0 5 141 4 940 2 500 2 500 2 500 0 .. .. 0 2 440 2 084 356 745 153 23 419 46 331 11

2000 33 344 33 136 14 551 10 650 9 876 9 876 0 0 774 3 900 3 900 0 3 885 0 14 0 2 3 947 943 943 0 2 814 2 814 0 190 190 0 0 .. .. 15 1 902 587 .. .. 0 .. 0 225 210 .. .. .. 15 1 090 1 090 0 .. .. 0 12 721 12 166 7 643 7 643 7 643 0 .. .. 0 4 523 4 402 475 1 491 241 0 1 035 154 985 20

2007 59 930 59 657 24 521 18 127 15 029 15 029 0 0 3 097 6 395 6 395 0 6 393 0 1 0 0 8 126 1 909 1 909 0 5 796 5 796 0 421 421 0 0 .. .. 411 4 789 1 233 .. .. 0 .. 0 405 337 .. .. .. 68 3 151 3 151 0 .. .. 0 21 809 20 710 14 355 14 355 14 355 0 .. .. 0 6 354 6 125 459 2 204 363 0 1 192 297 1 554 57

2010 45 311 45 082 17 544 13 592 13 247 13 247 0 0 345 3 945 3 945 0 3 944 0 1 0 7 8 442 3 179 3 179 0 4 932 4 932 0 331 331 0 0 .. .. 310 2 389 1 322 .. .. 0 .. 0 235 192 .. .. .. 43 832 832 0 .. .. 0 16 390 15 090 10 067 10 067 10 067 0 .. .. 0 5 023 4 859 316 2 099 244 0 1 160 266 395 379

2013 50 788 50 542 20 482 16 204 15 836 15 836 0 0 369 4 273 4 273 0 4 272 0 1 0 4 9 019 3 290 3 290 0 5 326 5 326 0 403 403 0 0 .. .. 314 3 632 1 724 .. .. 536 0 536 278 259 .. .. .. 20 1 093 1 093 0 .. .. 0 17 071 15 542 10 372 10 372 10 372 0 .. .. 0 5 170 5 013 363 2 035 282 0 1 064 354 459 457

2015 60 657 60 331 26 044 19 167 18 498 18 498 0 0 669 6 873 6 873 0 6 872 0 1 0 4 10 218 3 547 3 547 0 6 211 6 211 0 460 460 0 0 .. .. 357 3 918 1 864 .. .. 169 0 169 401 365 .. .. .. 36 1 484 1 484 0 .. .. 0 19 781 17 834 11 956 11 956 11 956 0 .. .. 0 5 878 5 474 418 2 120 313 0 1 055 414 702 451

2016 63 470 63 160 27 370 20 013 19 193 19 193 0 0 820 7 353 7 353 0 7 352 0 1 0 4 10 717 3 461 3 461 0 6 653 6 653 0 603 603 0 0 .. .. 390 3 842 1 817 .. .. 0 0 0 411 376 .. .. .. 34 1 613 1 613 0 .. .. 0 20 654 18 749 12 802 12 802 12 802 0 .. .. 0 5 948 5 766 429 2 179 343 0 1 098 440 814 464

2017 66 916 66 581 29 078 20 876 20 050 20 050 0 0 826 8 198 8 198 0 8 197 0 1 0 4 11 439 3 740 3 740 0 7 177 7 177 0 522 522 0 0 .. .. 431 3 821 1 826 .. .. 0 0 0 448 417 .. .. .. 31 1 547 1 547 0 .. .. 0 21 706 19 697 13 111 13 111 13 111 0 .. .. 0 6 585 6 163 419 2 233 352 0 1 397 446 850 467

202  1965 5122 Profits of fiscal monopolies 5123 Customs and import duties 5124 Taxes on exports UE agriculture levies 5125 Taxes on investment goods 5126 Taxes on specific services Duty on betting Sweepstakes duty Bank levy Other 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

0 10 0 .. 0 3 2 1 0 0 0 0 0 11 11 6 5 0 0 0 0 .. .. ..

0 62 0 .. 0 21 19 1 0 1 0 14 0 28 28 14 11 3 0 0 0 .. .. ..

0 147 0 .. 0 171 37 0 46 88 0 37 0 201 201 100 82 20 0 0 0 .. .. ..

0 0 0 .. 0 122 59 0 61 2 0 0 0 555 555 373 124 58 0 0 0 .. 0 208

0 0 0 .. 0 229 36 0 66 127 0 0 0 1 100 1 100 723 239 138 0 0 0 .. 0 273

0 0 0 .. 0 164 30 0 -70 204 0 0 0 1 300 1 300 768 256 276 0 0 6 0 6 229

0 0 0 .. 0 157 26 0 -23 154 0 0 0 1 530 1 530 885 284 360 0 0 23 0 23 247

0 0 0 .. 0 404 37 0 190 178 0 0 0 1 947 1 947 890 281 776 0 0 12 0 12 327

0 0 0 .. 0 357 50 0 96 210 0 0 0 1 904 1 904 833 263 809 0 0 12 0 12 311

0 0 0 .. 0 520 52 0 247 221 0 0 0 2 009 2 009 809 255 944 0 0 8 0 8 334

.. .. .. 317 ..

.. .. .. 4 046 ..

.. .. .. 12 260 ..

.. .. .. 32 978 33 344

843 843 0 59 976 59 930

1 073 1 073 0 45 342 45 311

816 816 0 50 642 50 788

555 555 0 60 324 60 657

523 523 .. 62 927 63 470

523 523 0 66 793 66 916

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 0 0 0 0 33 344

0 0 843 0 0 0 60 773

178 0 1 073 0 0 0 46 561

178 0 816 0 0 0 51 782

177 0 555 0 0 0 61 389

177 0 523 0 0 0 64 170

178 0 523 0 0 0 67 617

.. ..

.. ..

.. ..

1 366 34 710

2 579 63 352

1 053 47 614

1 402 53 185

1 182 62 571

1 337 65 507

1 214 68 831

.. Not available Note: The personal income tax data shown for the country table for Ireland is different to the ESA2010 presentation as the expenditure component of the payable tax credits are excluded in accordance with the OECD Interpretative Guide. The data for years 1965 to 1973 are on fiscal year basis (commencing on 1st April) and are therefore not strictly comparable with the data for later years, which are on a calendar year basis. From 1998, data are on accrual basis. Heading 1200: Capital gains taxes paid by corporations are included in heading 1210. Heading 2100: Includes contributions by self-employed and certain voluntary contributions. Heading 2200: Since 1976 income tax paid by corporations and corporation profits tax have been replaced by corporation tax. Heading 5111: Includes arrears of the wholesale and turnover taxes. Tax receipts in 1988 were inflated by the success of the new arrangements for assessment and collection of tax.These arrangements included an amnesty for tax arrears paid by 30th September. This amnesty waived penalities and interest charge tax. It resulted in payments of 631 millons of euros spread across the main tax headings. Source: Annual Report of he Revenue Commissioners, Financial Accounts and National Income and Expenditure Accounts.

StatLink 2 https://doi.org/10.1787/888934057001

REVENUE STATISTICS 2019 © OECD 2019

 203

Table 5.16. Israel: Detailed country table, 1965-2017 Million ILS 1965 Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits On wages – deduction at source On self employement income – deduction at source On self employement income – other 1120 On capital gains 1200 Corporate 1210 On profits deduction at source In lieu of VAT on the profits of Financial Institutions Other 1220 On capital gains 1300 Unallocable between 1100 and 1200 Tax deducted at the source on the capital market 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Employers tax on the the non-profit sector other than govt In lieu of VAT on the wage-bill in the non-profit sector In lieu VAT on the wage-bill in Financial Institutions 4000 Taxes on property 4100 Recurrent taxes on immovable property Land tax 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Transaction tax on the buyer of real estate Transaction tax on the seller of real estate Stamp tax 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes Capital gains tax on real estate 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax On domestic production On imports 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties On domestically refined fuel On domestically processed tobacco products 5122 Profits of fiscal monopolies 5123 Customs and import duties 5124 Taxes on exports

REVENUE STATISTICS 2019 © OECD 2019

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 188 276 74 551 54 753 53 698 45 278 2 655 5 764 1 055 18 001 16 109 1 991 1 290 12 828 1 892 1 797 1 797 27 565 15 771 15 771 0 8 182 8 182 0 3 612 3 612 0 0 .. .. 6 850 1 250

2007 251 291 91 522 56 426 55 205 45 507 3 676 6 022 1 221 30 210 27 582 2 550 2 200 22 832 2 628 4 886 4 886 37 909 23 093 23 093 0 9 960 9 960 0 4 856 4 856 0 0 .. .. 9 920 1 500

2010 268 555 78 265 48 214 47 550 40 159 3 135 4 256 664 23 113 22 291 2 271 1 920 18 100 822 6 938 6 938 45 343 27 788 27 788 0 11 427 11 427 0 6 128 6 128 0 0 .. .. 10 280 320

2013 325 343 101 382 57 212 55 782 46 359 3 891 5 532 1 430 36 639 33 939 2 611 2 440 28 888 2 700 7 531 7 531 53 364 31 537 31 537 0 15 026 15 026 0 6 802 6 802 0 0 .. .. 12 780 390

2015 364 250 113 841 70 760 68 280 53 962 4 880 9 438 2 480 34 676 33 476 3 075 1 910 28 491 1 200 8 405 8 405 59 561 34 692 34 692 0 17 247 17 247 0 7 622 7 622 0 0 .. .. 13 770 410

2016 381 575 120 497 75 604 72 964 58 218 4 453 10 293 2 640 37 767 36 667 2 902 1 990 31 775 1 100 7 126 7 126 63 452 35 913 35 913 0 19 453 19 453 0 8 085 8 085 0 0 .. .. 14 070 300

2017 413 433 146 948 85 410 79 410 62 430 5 243 11 737 6 000 41 909 40 049 3 309 2 070 34 670 1 860 19 629 19 629 66 783 37 884 37 884 0 20 596 20 596 0 8 303 8 303 0 0 .. .. 15 196 404

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

4 260 1 340 16 935 11 311 442 0 10 869 0 .. .. 0 .. .. 3 181 1 972 206 1 003 2 443 0 2 443 2 443 0 62 375 57 887 49 876 39 805 10 071 662 9 409 0 8 012 6 595 5 666 929 0 1 417 0

6 580 1 840 24 282 16 156 52 0 16 104 0 .. .. 0 .. .. 3 555 3 084 404 67 4 572 0 4 572 4 572 0 87 658 81 107 67 569 53 982 13 587 287 13 300 0 13 538 11 323 10 590 733 0 2 215 0

7 650 2 310 28 817 18 768 48 0 18 720 0 .. .. 0 .. .. 4 071 4 024 27 20 5 979 0 5 979 5 979 0 105 850 98 092 79 945 65 508 14 437 291 14 146 0 18 147 15 458 14 637 821 0 2 689 0

9 540 2 850 32 680 21 541 59 0 21 483 0 .. .. 0 .. .. 4 532 4 513 19 0 6 607 0 6 607 6 607 0 125 137 116 335 97 357 81 524 15 833 457 15 376 0 18 978 16 680 15 876 804 0 2 298 0

10 320 3 040 38 804 23 765 44 0 23 721 0 .. .. 0 .. .. 6 732 6 731 1 0 8 307 0 8 307 8 307 0 138 274 128 277 107 765 90 824 16 941 450 16 491 0 20 512 17 642 17 008 634 0 2 870 0

10 770 3 000 39 208 24 362 18 0 24 344 0 .. .. 0 .. .. 6 599 6 593 6 0 8 247 0 8 247 8 247 0 144 348 134 422 112 866 91 999 20 867 313 20 554 0 21 556 18 267 17 679 588 0 3 289 0

11 203 3 589 41 279 24 874 21 0 24 853 0 .. .. 0 .. .. 6 642 6 638 4 0 9 763 0 9 763 9 763 0 143 227 133 293 110 971 94 531 16 440 290 16 150 0 22 322 19 312 18 757 555 0 3 010 0

204  1965 5125 Taxes on investment goods 5126 Taxes on specific services 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Licences collected by the Ministry of Transportation Licences collected by the Ministry of Communication Licences collected by other ministries Business and professional licences paid locally Other local authority fees 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 0 0 0 0 4 488 4 488 1 436 479 2 574 257 151 1 587 528 51 0 0 0 .. ..

0 0 0 0 0 6 551 6 551 1 895 632 4 025 535 0 2 605 799 86 0 0 0 .. ..

0 0 0 0 0 7 758 7 758 2 274 758 4 726 350 274 2 990 1 011 101 0 0 0 .. ..

0 0 0 0 0 8 803 8 803 2 872 957 4 973 132 299 3 227 1 190 125 0 0 0 .. ..

0 0 0 0 0 9 997 9 997 3 179 1 060 5 759 196 338 3 781 1 317 128 0 0 0 .. ..

0 0 0 0 0 9 927 9 927 3 396 1 132 5 399 120 325 3 467 1 355 133 0 0 0 .. ..

0 0 0 0 0 9 934 9 934 3 623 1 208 5 104 61 199 3 320 1 386 138 0 0 0 .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. 0 0 0 188 276 ..

.. 0 0 0 0 0 251 291 ..

87 3 84 0 0 0 268 555 ..

911 32 879 0 0 0 325 343 ..

1 415 67 1 348 0 0 0 364 250 ..

1 253 70 1 183 0 0 0 381 575 ..

1 589 0 1 589 0 0 0 413 433 ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 .. .. .. .. .. 188 276

0 .. .. .. .. .. 251 291

0 .. .. .. .. .. 268 555

0 .. .. .. .. .. 325 343

0 .. .. .. .. .. 364 250

0 .. .. .. .. .. 381 575

0 .. .. .. .. .. 413 433

.. ..

.. ..

.. ..

6 173 194 449

7 132 258 424

8 204 276 760

9 086 334 428

9 182 373 432

9 100 390 676

9 214 422 647

.. Not available Note: Year ending 31st December. Data are on a cash basis. The statistical data for Israel are supplied by and under the resposibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of International law. Source: Israel Central Bureau of Statistics and Israel Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934057020

REVENUE STATISTICS 2019 © OECD 2019

 205

Table 5.17. Italy: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Personal income tax Local income tax paid by households Tax on income from investiments (60%) 10% Surcharge on income 10% proportional surcharge Withholding tax on company dividends paid by households Law 1177 proportional surcharge (60%) Direct taxes 5% proportional surcharge (60%) Additional Treasury increase (60%) Decree 1132 revenues (60%) Tax on households Rental value tax Driving licence tax Municipal surcharge on buildings (40%) Withholding tax on income from deposits paid by households Direct taxes refund (60%) Other 1120 On capital gains Tax on capital gains on land Municipal capital gains tax on buildings paid by households (60%) 1200 Corporate 1210 On profits Corporation tax Municipal surcharge on buildings (60%) Tax on income from investments (40%) Company franchise and liabilities tax Law 1177 proportional surcharge (40%) Direct taxes 5% proportional surcharge (40%) Decree 1132 revenues (40%) Additional Treasury increase (40%) Withholding tax on company dividends paid by firms Withholding tax on income from deposits paid by firms Local income tax paid by firms Direct taxes refund (40%) Other 1220 On capital gains Municipal capital gains tax on buildings paid by firms (40%) 1300 Unallocable between 1100 and 1200 Refunds tax on income Other 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Contributions to GESCAL 4000 Taxes on property

1965 5 505 .. 982 603 603 0 0 319 94 1 23

1980 60 422 .. 18 821 13 940 13 796 11 538 829 55 37 0 51

1990 265 116 .. 96 707 69 654 68 786 57 318 4 492 15 5 0 496

2000 503 096 501 560 166 912 124 918 124 233 121 211 67 0 0 0 110

2007 671 189 668 928 226 498 172 136 172 122 162 644 0 0 0 0 542

2010 671 912 669 687 219 547 180 512 180 505 173 991 0 0 0 0 393

2013 706 829 704 939 233 294 185 996 185 991 175 921 0 11 0 0 564

2015 708 768 706 522 225 934 184 622 184 619 173 007 0 80 0 0 875

2016 714 911 712 678 228 368 183 714 183 710 173 709 0 87 0 0 1 134

2017 727 790 725 495 230 868 186 953 186 948 176 822 0 54 0 0 1 144

39 0 23 0 65 2 1 37 0

0 8 6 0 7 0 0 5 1 206

1 72 1 0 0 0 0 0 6 223

0 0 0 0 0 0 0 22 2 823

0 0 0 0 0 0 0 0 8 402

0 0 0 0 0 0 0 0 5 440

0 0 0 0 0 0 0 0 8 994

0 0 0 0 0 0 0 0 10 076

0 0 0 0 0 0 0 0 8 158

0 0 0 0 0 0 0 0 8 280

0 0 0 .. ..

0 53 144 0 144

41 123 867 0 867

0 0 685 0 685

0 534 14 0 14

0 681 7 0 7

0 501 5 0 5

0 581 3 0 3

0 622 4 0 4

0 648 5 0 5

379 379 0 37 213 88 26 0 0 15 0 0

4 710 4 494 1 245 8 37 12 0 20 0 4 77 1 810

26 605 26 027 9 042 0 10 2 0 48 0 0 745 9 334

34 699 34 242 28 877 32 0 0 0 0 0 0 166 4 235

50 529 50 520 47 192 0 0 0 0 0 0 0 0 2 370

36 740 36 736 34 841 0 0 0 0 0 0 0 0 605

41 194 41 190 39 160 0 8 0 0 0 0 0 0 1 464

33 530 33 528 31 927 0 54 0 0 0 0 0 0 759

36 311 36 309 34 548 0 58 0 0 0 0 0 0 614

36 344 36 341 34 579 0 36 0 0 0 0 0 0 623

0 0 0 0 ..

1 245 0 36 216 216

6 738 27 82 578 578

100 0 832 457 457

15 0 943 9 9

13 0 1 277 4 4

12 0 546 4 4

12 0 776 2 2

8 0 1 081 2 2

15 0 1 088 3 3

0 .. .. 1 881 .. .. .. .. .. .. .. .. .. 1 881 .. .. 0 .. 397

171 -240 412 22 976 4 171 .. .. 17 152 .. .. 1 654 .. .. 0 .. .. 387 387 2 248

448 -1 768 2 216 87 256 16 753 .. .. 62 540 .. .. 7 962 .. .. 0 .. .. 890 890 5 983

7 295 -5 175 12 470 143 629 27 333 27 333 0 99 904 99 904 0 16 392 16 392 0 0 .. .. 0 .. 23 360

3 833 0 3 833 200 772 35 715 35 715 0 137 924 137 924 0 27 133 27 133 0 0 .. .. 0 .. 32 646

2 295 0 2 295 209 122 37 598 37 598 0 144 281 144 281 0 27 243 27 243 0 0 .. .. 0 .. 32 441

6 104 0 6 104 210 462 39 284 39 284 0 141 629 141 629 0 29 549 29 549 0 0 .. .. 0 .. 43 883

7 782 0 7 782 214 376 39 805 39 805 0 143 273 143 273 0 31 298 31 298 0 0 .. .. 0 .. 46 259

8 343 0 8 343 215 856 39 977 39 977 0 143 989 143 989 0 31 890 31 890 0 0 .. .. 0 .. 46 902

7 571 0 7 571 220 622 40 872 40 872 0 147 305 147 305 0 32 445 32 445 0 0 .. .. 0 .. 44 864

REVENUE STATISTICS 2019 © OECD 2019

206  1965 4100 Recurrent taxes on immovable property Income tax on landowners Income tax on buildings Income tax on luxury buildings Surcharge on land (provincial) Surcharge on land (municipal) Surcharge on buildings (provincial) Surcharge on buildings (municipal) Municipal real estate tax Tax on indivisible services (TASI) 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes Inheritance and gift duty Estate duty Proportional surcharge and premium 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Registration tax Mortgage taxes and land registry duties 5% proportional surcharge Additional surcharge Stamp duties and surcharges accruing on cadastral acts Other 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. Direct taxes refund 5110 General taxes 5111 Value added taxes VAT 5112 Sales tax 5113 Other General tax on receipts Compensation tax on imported products 5120 Taxes on specific goods and services 5121 Excise duties Duty on mineral oils Duty on spirits Duty on beer Duty on sugars Duty on electricity Duty on bananas Duty on coffee Duty on cocoa Duty on olive oil Other duty Alcohol, spirits, liquor On matches and flints Meat In-bond surcharge Combustible materials Construction materials Excise duty on sound and video Tax on phonograph records Stamp duty on playing cards Other 5122 Profits of fiscal monopolies Duty on tobacco On salt Duty on products of Monopoli di Stato

96 2 12 1 16 18 26 21 0 0 .. .. 0 .. .. 47 33 11 3 .. .. 255 120 22 6 4 104

1980 7 0 2 0 0 0 2 3 0 0 .. .. 0 .. .. 128 119 9 0 .. .. 2 113 1 048 190 0 0 751

1990 1 0 1 0 0 0 0 0 0 0 .. .. 0 .. .. 376 376 0 0 .. .. 5 606 2 421 469 0 0 2 185

2000 9 354 0 0 0 0 0 0 0 9 354 0 .. .. 14 5 9 1 005 1 005 0 0 .. .. 12 320 6 794 1 067 0 0 4 459

2007 12 778 0 0 0 0 0 0 0 12 778 0 .. .. 1 0 1 149 149 0 0 .. .. 18 256 9 410 2 525 0 0 6 321

2010 9 663 0 0 0 0 0 0 0 9 663 0 .. .. 2 118 0 2 118 483 483 0 0 .. .. 17 365 9 019 2 071 0 0 6 275

2013 20 748 0 0 0 0 0 0 0 20 748 0 .. .. 2 547 0 2 547 622 622 0 0 .. .. 17 092 7 353 1 841 0 0 7 898

2015 25 558 0 0 0 0 0 0 0 20 798 4 760 .. .. 231 0 231 674 674 0 0 .. .. 17 245 7 625 1 529 0 0 7 600

2016 21 692 0 0 0 0 0 0 0 20 531 1 161 .. .. 396 0 396 736 736 0 0 .. .. 17 684 8 129 1 613 0 0 7 526

2017 22 069 0 0 0 0 0 0 0 20 937 1 132 .. .. 355 0 355 815 815 0 0 .. .. 17 690 8 541 1 723 0 0 6 969

0 0 .. .. 0 2 173 2 037 0 710 0 .. 0 710 662 48 1 327 816 465 27 12 22 20 9 31 3 0 44 5 13 26 0 39 30 3 1 1 66 303 292 10 1

123 0 .. .. 0 15 990 15 251 -73 9 438 9 438 9 438 0 0 .. .. 5 886 4 088 3 462 87 54 25 51 53 60 4 0 190 0 22 0 81 0 0 0 0 0 0 1 033 1 033 0 0

530 0 .. .. 0 74 280 67 083 -86 38 940 38 940 38 940 0 0 .. .. 28 048 20 304 15 928 206 172 68 2 018 97 74 7 0 1 037 0 47 0 650 0 0 0 0 0 0 3 248 3 248 0 0

0 98 0 98 569 140 316 125 745 0 77 473 77 473 77 473 0 0 .. .. 48 272 31 479 22 172 486 242 120 3 079 0 0 0 0 5 201 0 0 0 174 0 0 0 0 0 5 7 718 7 712 0 6

0 151 0 151 1 311 169 608 152 930 0 95 623 95 623 95 623 0 0 .. .. 57 307 32 904 23 252 595 489 0 3 034 0 0 0 0 5 385 0 0 0 143 0 0 0 0 0 6 10 440 10 436 0 4

0 916 0 916 1 896 176 638 158 550 0 97 586 97 586 97 586 0 0 .. .. 60 964 36 414 22 884 570 476 5 7 152 0 0 0 0 5 268 0 0 0 54 0 0 0 0 0 5 10 983 10 978 0 5

0 985 0 985 1 889 185 320 162 707 0 93 921 93 921 93 921 0 0 .. .. 68 786 45 720 26 332 571 532 10 13 542 0 0 0 0 4 659 0 0 0 67 0 0 0 0 0 7 10 683 10 679 0 4

491 309 0 309 2 242 191 881 169 851 0 100 692 100 692 100 692 0 0 .. .. 69 159 46 238 25 759 600 633 5 15 246 0 0 0 0 3 898 0 0 0 90 0 0 0 0 0 7 10 711 10 710 0 1

416 4 231 0 4 231 2 163 201 318 176 394 0 102 378 102 378 102 378 0 0 .. .. 74 016 48 427 25 687 636 657 5 17 002 0 0 0 0 4 417 0 0 0 17 0 0 0 0 0 6 10 715 10 714 0 1

457 1 148 0 1 148 2 787 206 879 181 484 0 107 901 107 901 107 901 0 0 .. .. 73 583 46 762 26 160 649 693 5 14 709 0 0 0 0 4 520 0 0 0 19 0 0 0 0 0 7 10 524 10 523 0 1

REVENUE STATISTICS 2019 © OECD 2019

 207 5123 Customs and import duties Common Customs tariff (CEE) Customs and shipping duties Administrative services duties Tax on agriculture Other duties Compensatory amounts 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Entertainment tax Stamp duty Tax on advertisements Tax on lotto, lotteries, betting and Totocalcio game Casino takings, special duties, etc. Single tax on games of skill and betting-levied indirectly Aerotaxi passengers tax Local tax (including insurance) Bank levy for the National Resolution Fund 5127 Other taxes on internat. trade and transactions Special Duty on foreign payments and currency selling 5128 Other taxes ECSC taxes and contributions on sugar and other levies Other Bank cont. to the unique European Resolution Fund 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes Public motor vehicle register tax Tax on vehicles 5% proportional surcharge Surcharge on diesel cars Surcharge on gas cars 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles Motor vehicle duty paid by firms 5213 Paid in respect of other goods Law 1177 proportional surcharge Taxes on signs Tax on dog tags Tax on hunting and fishing Duty on official franchises Television tax (households) 5220 Non-recurrent taxes Motor vehicles, airplanes Pro-Friuli tax on vehicles 5300 Unallocable between 5100 and 5200 Indirect taxes refund Other 6000 Other taxes 6100 Paid solely by business 6200 Other Capital levies Other taxes Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis

1965 142 0 115 11 15 0 0 0 0 67 20 6 6 3 0 9

1980 261 0 14 0 228 9 9 0 0 483 59 0 56 123 0 74

1990 1 164 836 0 0 207 68 53 0 0 3 141 167 0 168 617 0 476

0 23 0 0 ..

0 171 0 0 ..

0 ..

2000

2007

2010

2013

2015

2016

2017

0 .. .. .. .. .. .. 0 0 9 029 118 0 389 4 164 158 487

0 .. .. .. .. .. .. 0 0 13 932 68 0 392 7 144 152 405

0 .. .. .. .. .. .. 0 0 13 567 58 0 384 7 983 192 242

0 .. .. .. .. .. .. 0 0 12 383 42 0 424 7 088 130 85

0 .. .. .. .. .. .. 0 0 12 210 40 0 405 7 488 112 116

0 .. .. .. .. .. .. 0 0 14 107 40 0 446 9 273 134 102

0 .. .. .. .. .. .. 0 0 14 024 42 0 451 9 240 116 123

0 1 714 0 0 ..

0 3 713 0 0 ..

0 5 771 .. 0 ..

0 4 708 .. 0 ..

7 4 607 .. 0 ..

8 3 835 206 0 ..

8 4 104 0 0 ..

10 4 042 0 0 ..

21 21

192 121

46 0

31 0

0 ..

0 ..

0 ..

767 0

2 273 0

.. .. 0 136 136 64 3 0 0 .. .. .. 67 22 2 0 0 43 0 0 .. .. 0 .. .. 72 0 72 2 71 ..

0 0 0 456 456 152 13 66 0 .. .. .. 225 0 4 7 0 215 0 0 .. .. 283 0 283 0 .. .. .. .. ..

70 0 180 4 474 4 474 967 450 683 171 .. .. .. 2 203 0 0 12 0 2 191 0 0 .. .. 2 724 160 2 564 0 .. .. .. .. ..

46 0 0 8 479 8 479 1 034 0 0 0 3 433 1 006 1 006 3 006 0 0 0 0 3 006 0 0 .. .. 6 092 288 5 804 27 343 27 343 0 .. .. 1 536

31 0 0 10 550 10 550 1 326 0 0 0 4 652 1 332 1 332 3 240 0 0 0 0 3 240 0 0 .. .. 6 128 616 5 512 39 404 39 404 0 .. .. 2 261

.. .. 0 10 531 1 155 1 155 0 0 0 4 628 1 300 1 300 3 448 0 0 0 0 3 448 0 0 .. .. 7 557 693 6 864 31 939 31 939 0 .. .. 2 225

.. .. 0 11 352 1 359 1 359 0 0 0 4 487 1 395 1 395 4 111 0 0 0 0 4 111 0 0 .. .. 11 261 477 10 784 31 980 31 980 0 .. .. 1 890

.. .. 0 11 130 1 653 1 653 0 0 0 4 710 1 446 1 446 3 321 0 0 0 0 3 321 0 0 .. .. 10 900 715 10 185 28 072 28 072 0 .. .. 2 246

0 767 0 13 261 1 665 1 665 0 0 0 5 109 1 507 1 507 4 980 0 0 0 0 2 868 2 112 0 .. .. 11 663 700 10 963 20 234 20 234 0 .. .. 2 233

0 2 273 0 13 171 1 801 1 801 0 0 0 5 045 1 504 1 504 4 821 0 0 0 0 2 879 1 942 0 .. .. 12 224 722 11 502 22 262 22 262 0 .. .. 2 295

.. .. .. .. .. .. 5 505 ..

.. .. .. .. .. .. 60 422 ..

.. .. .. .. .. .. 265 116 ..

.. .. .. .. .. .. 488 738 503 096

0 .. .. 0 .. .. 653 836 671 189

0 -109 109 0 .. .. 659 704 671 912

357 206 151 2 401 0 2 401 689 299 706 829

9 793 8 615 1 178 4 866 0 4 866 711 837 708 768

10 180 8 927 1 253 2 401 0 2 401 710 008 714 911

10 276 9 056 1 220 0 .. .. 725 712 727 790

REVENUE STATISTICS 2019 © OECD 2019

208  1965 Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts The tax for the urban solid waste disposal (TARSU) Other Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. ..

.. .. ..

.. .. ..

0 -5 416 -4 387

0 -5 470 -4 443

0 -6 538 -5 519

0 -9 786 -8 363

0 -9 801 -8 519

0 -9 965 -8 584

0 -10 307 -8 883

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

-1 029 0 0 464 0 498 144

-1 027 0 0 567 0 666 286

-1 019 -109 0 561 0 665 826

-1 423 206 0 738 0 697 987

-1 282 8 615 0 750 0 708 332

-1 381 8 927 0 780 0 714 653

-1 424 9 056 0 783 0 727 322

.. ..

.. ..

.. ..

3 884 502 028

3 980 670 266

3 984 669 810

4 093 702 080

3 938 712 270

4 021 718 674

4 111 731 433

.. Not available Note: The tax year ends in December 31th. As from 2000, revenues data are computed on accrual basis. As from 1997, revenues data are based on data provided to the European Union as for the Treaty of Maastricht excessive deficit procedure. Section 6000: Regional Tax on Productive Activities (IRAP); it is a tax on the value of production therefore its taxable base is different from other groups tax bases. Regarding the section “Taxes excluded National Accounts” the item “Others” includes: tax on the public areas utilization and tax on the collection and disposal of waste water. Source: Ministero dell’economia e delle finanze; Istituto nazionale di statistica.

StatLink 2 https://doi.org/10.1787/888934057039

REVENUE STATISTICS 2019 © OECD 2019

 209

Table 5.18. Japan: Detailed country table, 1965-2017 Billion JPY Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Income tax Prefectural inhabitants tax Municipal inhabitants tax Enterprise tax 1120 On capital gains 1200 Corporate 1210 On profits Corporation tax Prefectural inhabitants tax Municipal inhabitants tax Enterprise tax Local special corporate tax Local corporate tax 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property Prefectural property tax Municipal property tax City planning tax Special landholding tax Water and land utilization tax Land value tax 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Inheritance tax 4320 Gift taxes Tax on gifts 4400 Taxes on financial and capital transactions Bourse tax Securities transaction Bank of Japan note issue tax Stamp revenues Real property acquisition tax 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services

1965 6 172 2 708 1 338 1 338 970 123 220 25 0 1 370 1 370 927 53 85 305 0 0 0 0 1 344 446 .. .. 588 .. .. 107 .. .. 203 .. .. 0 498 319 4 296 19 0 0 0 .. .. 0 .. .. 44 34 34 10 10 135 3 8 0 83 41 0 .. .. 0 1 620 1 544 0 .. .. .. 1 544

REVENUE STATISTICS 2019 © OECD 2019

1980 62 443 28 800 15 180 15 180 10 800 1 415 2 890 75 0 13 620 13 620 8 923 557 1 297 2 843 0 0 0 0 18 178 6 393 .. .. 9 267 .. .. 2 518 .. .. 0 .. .. 0 5 114 3 326 8 2 784 469 65 0 0 .. .. 0 .. .. 441 375 375 65 65 1 347 15 209 0 841 282 0 .. .. 0 10 200 8 822 0 .. .. .. 8 822

1990 130 843 65 682 36 394 36 394 25 996 3 675 6 475 249 0 29 288 29 288 18 384 1 414 3 198 6 293 0 0 0 0 34 613 13 895 13 895 0 16 649 16 649 0 4 069 4 069 0 0 .. .. 0 12 296 7 099 15 6 023 942 118 0 0 .. .. 0 .. .. 1 918 .. .. .. .. 3 280 41 748 0 1 894 596 0 .. .. 0 17 917 15 647 5 778 5 778 0 0 9 868

2000 136 236 47 398 28 677 28 677 18 789 3 621 6 044 223 0 18 721 18 721 11 747 879 2 176 3 918 0 0 0 0 47 968 19 830 19 830 0 22 456 22 456 0 5 683 5 683 0 0 .. .. 0 14 294 10 414 11 9 041 1 318 43 0 1 .. .. 0 .. .. 1 782 .. .. .. .. 2 099 0 0 0 1 532 567 0 .. .. 0 26 227 23 180 12 350 12 350 0 0 10 830

2007 146 248 53 174 28 600 28 600 16 080 5 008 7 294 218 0 24 573 24 573 14 744 1 206 3 015 5 608 0 0 0 0 53 325 21 975 21 975 0 24 243 24 243 0 7 108 7 108 0 0 .. .. 0 13 138 9 949 14 8 729 1 202 4 0 0 .. .. 0 .. .. 1 503 .. .. .. .. 1 686 0 0 0 1 202 485 0 .. .. 0 26 256 23 241 12 841 12 841 0 0 10 400

2010 132 484 40 034 24 663 24 663 12 984 4 699 6 795 184 0 15 372 15 372 8 968 777 1 954 2 253 1 420 0 0 0 54 461 23 593 23 593 0 24 674 24 674 0 6 194 6 194 0 0 .. .. 0 12 878 10 225 5 8 961 1 256 3 0 0 .. .. 0 .. .. 1 250 .. .. .. .. 1 403 0 0 0 1 024 379 0 .. .. 0 24 730 22 160 12 675 12 675 0 0 9 485

2013 146 405 47 534 28 150 28 150 15 865 5 090 7 015 181 0 19 384 19 384 11 698 854 2 157 2 674 2 001 0 0 0 59 803 25 984 25 984 0 27 143 27 143 0 6 676 6 676 0 0 .. .. 0 12 940 9 882 2 8 653 1 227 1 0 0 .. .. 0 .. .. 1 574 .. .. .. .. 1 483 0 0 0 1 126 357 0 .. .. 0 25 744 23 313 13 479 13 479 0 0 9 834

2015 163 533 50 969 30 847 30 847 18 178 5 252 7 224 194 0 20 122 20 122 10 832 859 2 324 3 510 2 081 516 0 0 64 465 28 224 28 224 0 29 479 29 479 0 6 763 6 763 0 0 .. .. 0 13 400 10 005 2 8 755 1 244 3 0 0 .. .. 0 .. .. 1 968 .. .. .. .. 1 426 0 0 0 1 050 377 0 .. .. 0 34 286 31 871 22 400 22 400 0 0 9 470

2016 164 963 50 448 30 670 30 670 17 978 5 128 7 365 198 0 19 778 19 778 10 332 763 2 392 4 395 1 782 629 0 0 66 614 29 311 29 311 0 30 560 30 560 0 6 742 6 742 0 0 .. .. 0 13 772 10 165 3 9 077 1 262 7 0 0 .. .. 0 .. .. 2 131 .. .. .. .. 1 476 0 0 0 1 079 397 0 .. .. 0 33 711 31 254 21 931 21 931 0 0 9 323

2017 171 751 52 658 32 325 32 325 19 276 5 376 7 471 203 0 20 333 20 333 11 995 762 2 224 3 991 1 858 654 0 0 68 562 30 340 30 340 0 31 637 31 637 0 6 585 6 585 0 0 .. .. 0 14 073 10 323 4 9 025 1 277 1 0 0 .. .. 0 .. .. 2 292 .. .. .. .. 1 458 0 0 0 1 052 407 0 .. .. 0 36 031 33 582 22 249 22 249 0 0 11 333

210  5121 Excise duties Liquor tax Sugar excises Local gasoline tax Gasoline tax Liquefied petroleum gas tax Aviation fuel tax Commodity tax Playing-card tax Prefectural tobacco tax Municipal tobacco tax Timber delivery tax Mineral product tax Electricity and gas tax Diesel oil tax Vehicle acquisition tax Promotion of power resources development tax Petroleum and coal tax Tobacco tax Special tobacco tax 5122 Profits of fiscal monopolies Monopoly profits 5123 Customs and import duties Customs duty 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Travel tax Admission tax Local entertainment tax Golf course utilization tax Meal and lodging tax Special local consumption tax Bathing tax 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes Automobile tax Light vehicle tax Motor vehicle tonnage tax Hunter licence tax Hunting tax Mine lot tax 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business Business office tax 6200 Other Taxes not in local tax law Other Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1965 1 062 353 29 46 254 0 0 138 1 44 73 3 2 54 65 0 0 0 0 0 179 179 222 222 0 0 81 4 10 10 0 56 0 1 0 0 0 76 69 55 13 0 0 0 1 .. .. .. 7 0 2 0 .. 2 2 0 6 172 ..

1980 6 674 1 424 43 278 1 547 30 58 1 038 1 229 402 3 5 386 447 270 109 404 0 0 808 808 786 786 0 0 554 64 5 74 0 398 0 13 0 0 0 1 378 1 358 781 43 527 3 3 1 .. .. .. 20 0 151 139 139 12 12 0 62 443 ..

1990 8 637 1 935 0 361 2 007 31 76 5 0 361 636 0 3 0 834 613 295 487 996 0 0 .. 928 928 0 0 303 0 0 0 90 0 195 18 0 0 0 2 270 2 250 1 276 88 881 2 2 1 .. .. .. 20 0 335 288 288 47 47 0 .. 130 843

2000 9 837 1 816 0 296 2 769 28 104 0 0 282 865 0 2 0 1 208 464 375 489 876 264 0 .. 877 877 0 0 116 0 0 0 81 0 12 23 0 0 0 3 047 3 027 1 765 125 1 134 2 1 1 .. .. .. 20 0 348 324 324 24 24 0 .. 136 236

2007 9 374 1 524 0 302 2 820 27 104 0 0 278 853 0 2 0 1 034 425 352 513 925 214 0 .. 941 941 0 0 85 0 0 0 60 0 0 25 0 0 0 3 015 2 993 1 717 164 1 110 0 2 0 .. .. .. 22 0 356 313 313 43 43 0 .. 146 248

2010 8 622 1 389 0 294 2 750 24 89 0 0 256 788 0 2 0 918 192 349 502 908 163 0 .. 786 786 0 0 77 0 0 0 55 0 0 22 0 0 0 2 570 2 548 1 616 178 753 0 2 0 .. .. .. 21 0 381 330 330 52 52 0 .. 132 484

2013 8 728 1 371 0 275 2 574 21 67 0 0 173 983 0 2 0 943 193 328 600 1 038 161 0 .. 1 034 1 034 0 0 71 0 0 0 49 0 0 22 0 0 0 2 431 2 409 1 574 189 643 0 2 0 .. .. .. 22 0 384 348 348 36 36 0 .. 146 405

2015 8 351 1 338 0 264 2 465 18 66 0 0 153 936 0 2 0 925 137 316 630 954 148 0 .. 1 049 1 049 0 0 70 0 0 0 48 0 0 23 0 0 0 2 416 2 393 1 543 200 649 0 1 0 .. .. .. 22 0 413 361 361 52 52 0 .. 163 533

2016 8 316 1 320 0 261 2 434 17 66 0 0 149 911 0 2 0 933 146 320 702 914 141 0 .. 939 939 0 0 68 0 0 0 46 0 0 22 0 0 0 2 457 2 435 1 535 238 660 0 1 0 .. .. .. 22 0 418 366 366 52 52 0 .. 164 963

2017 10 241 1 304 0 256 2 396 17 67 0 0 141 862 0 2 0 949 190 326 691 864 134 0 .. 1 024 1 024 0 0 67 0 0 0 45 0 0 23 0 0 0 2 450 2 427 1 541 249 637 0 1 0 0 0 0 22 0 427 371 371 56 56 0 .. 171 751

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. Not available

REVENUE STATISTICS 2019 © OECD 2019

 211 Note: Data are on a fiscal year basis beginning 1st April. From 1990, data are on accrual basis. The figures for different groups of taxes are reported on different reporting bases, namely: Social security contributions (heading 2000) : in principle accrual basis, Central government taxes : accrual basis (revenues accrued during the fiscal year plus cash receipts collected before the end of May (the end of April until 1977), Local government taxes : accrual basis (due to be paid during the fiscal year and cash receipts collected before the end of May). The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself. Heading 2000 includes some unidentifiable voluntary contributions. Heading 2300: Includes contibutions to the National pension, National Health Insurance and the Farmer's pension fund. Contributions to the Farmer's pension fund are not available for the years before 1999. Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax. Source: Tax Bureau, Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934057058

REVENUE STATISTICS 2019 © OECD 2019

212 

Table 5.19. Korea: Detailed country table, 1965-2017 Billion KRW 1965 Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Income tax Dividends and interest income tax Wages and salaries income tax Other income tax Global income tax Defence tax on income tax Education tax on income tax Rural dev. tax on interest, bus. Inc. & cap. gains relief Inhabitant tax on income tax (local) 1120 On capital gains Capital gains tax 1200 Corporate 1210 On profits Corporation tax - withholding Corporation tax - final returns Defence tax on corporation tax Inhabitant tax on corporation tax (local) Rural development tax corporate income Excess profit tax 1220 On capital gains Capital gains tax 1300 Unallocable between 1100 and 1200 Business income tax Real estate income tax Defence tax on real estate & business income Rural dev. tax on bus. inc. & cap. gains relief Inhabitant tax before 1990 (local) Farm land tax (local) Inhabitant tax on farm land tax (local) 2000 Social security contributions 2100 Employees Veterans' relief fund Soldiers' annuity fund Unemployment assurance National welfare pension fund Social benefit fund Health Insurance Teachers' pensions Government employees pensions Military personal pensions 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Ind. works' insurance fund Soldiers' annuity fund Pneumoconiosis fund Unemployment insurance Veterans' relief fund National welfare pension fund Social benefit fund Health Insurance Teachers' pensions Government employees pensions 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Workshop tax on workforce (local) Vocational training promotion fund 4000 Taxes on property

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 6 687 1 704 766 766 0 0 0 0 661 105 0 0 0 0 .. 738 738 .. .. .. .. .. 0 0 .. 199 0 0 0 0 117 83 0 73 0 0 0 0 0 0 0 0 0 0 .. .. 73 73 0 0 0 0 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 34 31 3 537

1990 37 262 12 203 7 440 6 327 0 0 0 0 4 723 938 325 0 341 1 113 1 113 4 757 4 757 677 2 549 1 323 207 0 0 0 .. 6 0 0 0 0 0 6 0 3 760 1 464 0 0 0 429 0 483 86 406 60 .. .. 1 694 550 0 0 0 0 430 0 658 56 0 .. .. 602 0 602 0 .. .. 153 124 29 4 389

2000 136 295 39 254 19 950 18 569 0 0 0 0 16 128 0 0 156 2 285 1 381 1 381 19 271 19 271 8 577 9 302 0 1 142 251 0 0 .. 33 0 0 0 30 0 3 0 22 759 8 578 0 0 598 4 325 0 2 066 279 1 144 166 8 578 0 9 409 1 876 0 0 1 449 0 4 340 0 1 547 197 0 9 409 0 4 772 0 4 772 0 .. .. 258 258 0 16 846

2007 258 571 82 239 43 276 31 984 0 4 682 14 124 2 607 6 151 0 0 160 4 260 11 292 11 292 38 963 38 963 8 360 27 057 0 3 152 394 0 0 .. 0 .. .. .. .. .. .. .. 53 588 21 773 0 0 1 164 9 338 0 8 180 581 2 202 308 21 773 0 23 557 4 431 0 0 2 474 0 9 383 0 6 844 425 0 23 557 0 8 258 0 8 258 0 .. .. 619 619 0 33 109

2010 295 968 82 905 42 098 33 935 0 4 425 15 517 2 986 6 369 0 0 179 4 459 8 163 8 163 40 807 40 807 9 095 28 173 0 3 094 445 0 0 .. 0 .. .. .. .. .. .. .. 69 090 28 213 0 0 1 358 11 004 0 11 783 868 2 878 322 28 213 0 30 856 4 632 0 0 2 860 0 11 052 0 11 718 594 0 30 856 0 10 021 0 10 021 0 .. .. 714 714 0 33 516

2013 347 332 101 792 53 311 46 654 0 4 889 21 931 3 432 10 901 0 0 124 5 377 6 657 6 657 48 481 48 481 12 176 31 679 0 4 118 508 0 0 .. 0 .. .. .. .. .. .. .. 91 596 38 396 0 0 2 418 13 890 0 17 128 1 077 3 435 448 38 396 0 41 518 5 436 0 0 4 545 0 13 958 0 16 826 753 0 41 518 0 11 682 0 11 682 0 .. .. 981 981 0 35 847

2015 393 559 119 151 67 600 55 744 0 4 561 27 055 4 467 12 784 0 0 105 6 772 11 856 11 856 51 551 51 551 12 317 32 713 0 6 217 304 0 0 .. 0 .. .. .. .. .. .. .. 104 693 44 281 0 0 3 076 15 821 0 19 868 1 125 3 876 515 44 281 0 47 846 6 062 0 0 5 499 0 15 895 0 19 493 897 0 47 846 0 12 566 0 12 566 0 .. .. 1 122 1 122 0 48 625

2016 430 752 134 503 75 711 62 028 0 4 125 30 994 5 346 14 348 0 0 109 7 106 13 683 13 683 58 792 58 792 11 986 40 130 0 6 270 406 0 0 .. 0 .. .. .. .. .. .. .. 112 658 48 077 0 0 3 251 16 862 0 21 470 1 410 4 533 551 48 077 0 51 190 6 283 0 0 5 790 0 16 928 0 21 074 1 115 0 51 190 0 13 391 0 13 391 0 .. .. 1 293 1 293 0 49 820

2017 465 470 149 420 83 121 67 987 0 4 517 34 034 5 333 16 049 0 0 104 7 950 15 134 15 134 66 299 66 299 11 990 47 187 0 6 785 337 0 0 .. 0 .. .. .. .. .. .. .. 119 676 51 125 0 0 3 418 17 864 0 22 814 1 507 4 934 588 51 125 0 54 063 6 429 0 0 6 082 0 17 922 0 22 397 1 233 0 54 063 0 14 488 0 14 488 0 .. .. 1 376 1 376 0 54 406

REVENUE STATISTICS 2019 © OECD 2019

 213 1965 4100 Recurrent taxes on immovable property Property tax (local) City planning tax on urban real estate (local) Community facilities tax (local) Tax on excessive land holdings (local) Tax on aggregate land holdings (local) Rural dev. tax on local agg. land holdings tax Tax on excessively increased land value Comprehensive real estate tax Rural dev. tax on comprehensive real estate tax 4110 Households 4120 Others Workshop tax on property (local) 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Inheritance tax Defence tax on inheritance tax 4320 Gift taxes Gift tax Defence tax on gift tax 4400 Taxes on financial and capital transactions Registration tax (local) Registration tax Defence tax on registration tax Rural dev. tax on local acquisition tax Rural dev. tax on local registration tax Securities transactions tax Rural dev. tax on securities transaction tax Acquisition tax (local) Stamp tax 4500 Non-recurrent taxes Asset revaluation tax 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes Value added tax 5112 Sales tax Business tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Commodity tax Defence tax on commodity tax Liquor tax Defence tax on liquor tax Education tax on liquor tax Textile tax Petroleum tax Transport tax on petrol products Education tax on transport tax Electricity and gas tax Special excise tax Defence tax on special excise tax Education tax on special excise tax Rural development on special excise tax Tobacco sales tax (local) Tobacco consumption tax (local) Motor fuel tax (local) 5122 Profits of fiscal monopolies Monopoly profit

REVENUE STATISTICS 2019 © OECD 2019

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 183 119 51 13 0 0 0 0 0 0 .. .. .. 0 .. .. 12 5 3 2 7 7 0 319 122 0 0 0 0 0 0 163 34 22 22 .. .. 0 4 190 4 114 1 471 1 471 1 471 0 .. 0 2 643 1 029 0 0 298 78 0 0 0 0 0 0 583 70 0 0 0 0 0 510 510

1990 980 227 244 86 1 400 0 0 0 0 0 22 22 0 .. .. 354 85 71 14 269 225 44 2 960 1 378 0 0 0 0 224 0 1 165 193 95 95 .. .. 0 16 497 16 024 6 964 6 964 6 964 0 .. 0 9 059 4 924 0 0 1 022 0 81 0 0 0 0 0 1 912 337 0 0 0 1 572 0 0 ..

2000 3 385 728 815 341 0 1 282 81 0 0 0 0 138 138 0 .. .. 989 449 449 0 540 540 0 11 935 4 528 0 0 246 66 2 736 823 3 148 388 537 537 .. .. 0 52 271 50 023 23 212 23 212 23 212 0 .. 0 26 811 18 155 0 0 1 963 0 516 0 0 8 404 1 247 0 2 985 0 498 37 0 2 251 254 0 ..

2007 9 196 3 755 1 883 543 0 5 1 0 2 414 483 0 112 112 0 .. .. 2 842 1 059 1 059 0 1 783 1 783 0 21 071 7 254 0 0 627 143 3 469 1 729 7 261 588 0 .. .. .. 0 80 861 78 414 40 942 40 942 40 942 0 .. 0 37 472 27 880 0 0 2 268 0 580 0 0 11 464 1 715 0 5 161 0 607 54 0 2 761 3 270 0 ..

2010 9 270 4 817 2 465 650 0 0 0 0 1 029 208 0 101 101 0 .. .. 3 076 1 203 1 203 0 1 873 1 873 0 21 170 7 370 0 0 632 144 3 667 2 010 6 825 522 0 .. .. .. 0 99 769 96 573 51 800 51 800 51 800 0 .. 0 44 773 31 340 0 0 2 878 0 724 0 0 13 970 2 133 0 5 066 0 501 24 0 2 875 3 169 0 ..

2013 10 809 8 267 0 912 0 0 0 0 1 224 250 0 156 156 0 .. .. 4 290 1 587 1 587 0 2 703 2 703 0 20 748 1 312 0 0 874 1 3 077 1 529 13 318 637 0 .. .. .. 0 106 717 99 970 59 105 59 105 59 105 0 .. 0 40 865 27 661 0 0 2 947 0 764 0 0 13 248 1 895 0 5 484 0 485 56 0 2 782 0 0 ..

2015 12 486 9 294 0 1 351 0 0 0 0 1 399 267 0 175 175 0 .. .. 5 044 1 944 1 944 0 3 100 3 100 0 31 095 1 831 0 0 969 1 4 670 1 861 20 810 953 0 .. .. .. 0 110 326 103 254 60 162 60 162 60 162 0 .. 0 43 092 31 857 0 0 3 228 0 808 0 0 14 055 2 154 0 8 001 0 515 61 0 3 035 0 0 ..

2016 13 095 9 930 0 1 450 0 0 0 0 1 294 240 0 181 181 0 .. .. 5 350 1 995 1 995 0 3 355 3 355 0 31 375 1 708 0 0 954 0 4 468 1 637 21 702 906 0 .. .. .. 0 121 197 113 644 68 229 68 229 68 229 0 .. 0 45 415 34 762 0 0 3 209 0 813 0 0 15 303 2 289 0 8 881 0 463 60 0 3 744 0 0 ..

2017 14 319 10 662 0 1 513 0 0 0 0 1 652 302 0 190 190 0 .. .. 6 785 2 342 2 342 0 4 443 4 443 0 33 302 1 608 0 0 1 028 0 4 508 1 775 23 487 896 0 .. .. .. 0 129 065 121 293 74 361 74 361 74 361 0 .. 0 46 932 35 779 0 0 3 035 0 745 0 0 15 553 2 320 0 9 861 0 602 60 0 3 603 0 0 ..

214  1965 5123 Customs and import duties Customs duties Defence tax on customs duties Special customs duties Tonnage tax Education tax on imports Rural dev. tax on customs exemptions Previous year receipts 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Telephone tax Defence tax on telephone tax Entertainment tax Defence tax on entertainment tax Entertainment tax (local) Travel tax Admission tax Defence tax on admission tax Education tax on banking & insurance Horse race tax (local) Rural dev. tax on horse race tax Butchery tax (local) Regional development tax (local) 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes License tax (local) Automobile tax (local) 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Unallocable tax revenue Previous year tax Previous year tax (local) Unallocable defence tax Education tax on local taxes Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 1 014 762 248 0 0 0 0 4 0 0 90 50 33 0 0 0 0 0 0 0 3 0 5 0 0 0 0 75 75 18 57 .. .. .. 0 0 150 0 150 143 0 6 0 0 6 687 ..

1990 3 692 2 765 919 0 0 7 0 0 0 0 444 262 0 0 0 0 0 0 0 108 56 0 18 0 0 0 0 474 474 48 426 .. .. .. 0 0 259 0 259 0 213 47 0 0 37 262 ..

2000 5 936 5 800 0 0 0 99 37 0 0 0 2 720 1 457 0 0 0 0 0 0 0 473 566 84 51 89 0 0 0 2 248 2 248 241 2 007 .. .. .. 0 0 4 907 0 4 907 0 1 474 474 -3 2 962 136 295 ..

2007 7 690 7 411 0 0 0 234 45 0 0 0 1 902 0 0 0 0 0 0 0 0 721 864 165 52 100 0 0 0 2 447 2 447 77 2 370 .. .. .. 0 0 8 155 0 8 155 0 2 965 672 0 4 518 258 571 ..

2010 11 046 10 666 0 0 0 336 44 0 0 0 2 387 0 0 0 0 0 0 0 0 951 1 068 215 58 95 0 0 0 3 196 3 196 76 3 120 .. .. .. 0 0 9 974 0 9 974 0 4 449 654 0 4 871 295 968 ..

2013 11 012 10 562 0 0 0 429 21 0 0 0 2 192 0 0 0 0 0 0 0 0 938 1 042 212 0 0 0 0 0 6 747 6 747 0 6 747 .. .. .. 0 0 10 399 0 10 399 0 4 774 601 0 5 024 347 332 ..

2015 8 907 8 495 0 0 0 390 22 0 0 0 2 328 0 0 0 0 0 0 0 0 1 004 1 089 235 0 0 0 0 0 7 072 7 072 0 7 072 .. .. .. 0 0 9 642 0 9 642 0 3 435 392 0 5 815 393 559 ..

2016 8 434 8 045 0 0 0 366 23 0 0 0 2 219 0 0 0 0 0 0 0 0 951 1 060 208 0 0 0 0 0 7 553 7 553 0 7 553 .. .. .. 0 0 11 281 0 11 281 0 4 147 868 0 6 266 430 752 ..

2017 8 938 8 529 0 0 0 382 27 0 0 0 2 215 0 0 0 0 0 0 0 0 959 1 051 205 0 0 0 0 0 7 772 7 772 0 7 772 .. .. .. 0 0 11 527 0 11 527 0 4 389 715 0 6 423 465 470 ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. Not available Note: Year ending 31st December. Data are on cash basis. Heading 2000: From 1997 the contributions to the three funds (civil servant pension fund, private school teachers pension fund and medical insurance fund) are classified as security social contributions. The reasons for the change are that the contributions either became mandatory or the fund started to be managed by public authorities in that year, thereby meeting the OECD definition of social security contributions. Heading 2200: From 2007, this includes long-term care insurance. Source: Ministry of Finance and Economy, Ministry of Home Affairs.

StatLink 2 https://doi.org/10.1787/888934057077

REVENUE STATISTICS 2019 © OECD 2019

 215

Table 5.20. Latvia: Detailed country table, 1965-2017 Million EUR 1965 Total tax revenue Total tax revenue exclusive of customs duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Personal income tax Solidarity tax 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Risk duty of business 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others Tax on property Tax on land 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Duty for legacies and donations Stamp duty for transactions made in Land Register in relation to legacies and donations Duty for consolidation of ownership and legal cliens in Land Register anent legacies and donations 4320 Gift taxes 4400 Taxes on financial and capital transactions Duties on transactions with privatization vouchers Stamp duty for transactions made in Land Register, which have been collected from juridical persons, except legacies and donations Duty for consolidation of ownership and legal liens in Land Register, which have been collected from juridical persons, except legacies and donations Stamp duty for transactions made in Land Register, which have been collected from physical persons, except legacies and donations Duty for consolidation of ownership and legal liens in Land Register, which have been collected from physical persons, except legacies and donations 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax Subsidised electricity tax 5113 Other Mandatory procurement public service obligation fee 5120 Taxes on specific goods and services

REVENUE STATISTICS 2019 © OECD 2019

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 1 995 1 995 480 376 376 376 0 0 105 105 0 0 669 167 167 0 501 501 0 1 1 0 0 .. .. 0 .. 76 63 0 63 63 0 0 .. .. 0 .. .. ..

2007 6 401 6 364 1 857 1 287 1 287 1 287 0 0 570 570 0 0 1 774 479 479 0 1 283 1 283 0 12 12 0 0 .. .. 4 4 195 106 0 106 106 0 0 .. .. 3 3 0 1

2010 5 162 5 137 1 292 1 116 1 116 1 116 0 0 175 175 0 0 1 554 389 389 0 1 155 1 155 0 9 9 0 0 .. .. 3 3 157 128 0 128 128 0 0 .. .. 3 3 2 0

2013 6 695 6 667 1 690 1 320 1 320 1 320 0 0 370 370 0 0 1 933 531 531 0 1 391 1 391 0 11 11 0 0 .. .. 3 3 221 173 22 151 151 0 0 .. .. 5 5 3 0

2015 7 334 7 294 1 833 1 445 1 445 1 445 0 0 389 389 0 0 2 030 585 585 0 1 432 1 432 0 12 12 0 0 .. .. 3 3 246 197 24 173 173 0 0 .. .. 7 7 4 1

2016 7 812 7 765 2 011 1 587 1 587 1 532 55 0 424 424 0 0 2 067 530 530 0 1 523 1 523 0 13 13 0 0 .. .. 3 3 268 220 32 188 188 0 0 .. .. 8 8 5 1

2017 8 412 8 366 2 204 1 777 1 777 1 712 65 0 427 427 0 0 2 259 627 627 0 1 618 1 618 0 15 15 0 0 .. .. 3 3 278 228 35 193 193 0 0 .. .. 9 9 6 1

..

..

..

..

2

2

2

2

2

2

.. .. .. ..

.. .. .. ..

.. .. .. ..

.. 13 0 0

0 86 0 1

0 26 0 1

0 43 0 1

0 42 0 1

0 40 0 1

0 41 0 1

..

..

..

4

27

13

17

18

17

17

..

..

..

1

8

1

2

2

2

2

..

..

..

7

51

11

23

20

21

21

.. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. 0 770 739 476 476 0 .. 0 0 262

0 .. .. 0 2 535 2 478 1 753 1 727 0 .. 27 27 725

0 .. .. 0 2 132 2 006 1 301 1 202 0 .. 99 99 705

0 .. .. 0 2 821 2 667 1 855 1 690 0 .. 165 165 812

0 .. .. 0 3 182 3 012 2 130 1 876 31 31 223 223 882

0 .. .. 0 3 415 3 242 2 298 2 032 29 29 237 237 944

0 .. .. 0 3 621 3 428 2 440 2 164 31 31 245 245 989

216  1965 5121 Excise duties Excise duty on alcoholic beverages Excise duty on beer Excise duty on oil products Excise duty on tobacco Excise duty on other products Excise duty on coffee and non alcoholic beverages Excise duty / Tax on cars and motorcycles Excise duty on natural gas Tax on electricity 5122 Profits of fiscal monopolies 5123 Customs and import duties Customs duties Levies on imported agricultural products Excise duty of imported goods for omission for free turnover 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Taxes on lotteries and gambling Financial stability fee Passenger departure duty Contributions to the EU Single Resolution Fund Contributions to the fund for the protection of the insured Contributions to the deposit guarantee fund 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Vehicle tax for vehicles which have been registered on physical persons Annual vehicle duty for vehicles which have been registered on physical persons 5212 Paid by others: motor vehicles Tax on cars belonging to enterprises Vehicle tax for vehicles which have been registered on judical persons Annual vehicle duty for vehicles which have been registered on judical persons 5213 Paid in respect of other goods Duty for keeping animals Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards) Business and professional licences State duties and payments for issue of special permits (licences) and registration of documents that commensurate correspondence of professional qualification Lottery and gambling state duty Gambling equipment marking duty Payment for rental of commercial fishing rights Lottery of goods and services organization duty State duty for using numerative rights State duty for keeping oil products` security reserves Tax on natural resources 5220 Non-recurrent taxes Revenue from state-owned greenhouse gas emission unit trade Payment for emission quota trading The fee for the appeal of procurement Toll for the use of motorways 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis

.. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 232 63 4 124 27 14 6 8 0 0 0 21 21 0 0

2007 626 127 15 359 92 32 8 24 0 1 0 33 3 2 28

2010 645 111 25 360 130 18 13 5 1 1 0 14 0 0 14

2013 742 124 24 388 160 24 14 10 22 1 0 2 0 0 2

2015 807 128 27 428 178 25 14 11 20 2 0 2 0 0 3

2016 874 139 32 467 188 25 14 10 22 1 0 -3 -5 0 2

2017 913 162 37 484 191 15 15 0 19 5 0 3 -1 0 4

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

0 0 10 7 0 3 0 0

0 0 66 42 0 0 0 1

0 0 47 22 0 0 0 1

0 0 68 29 5 0 0 1

0 0 72 32 4 0 8 1

0 0 73 34 15 0 7 0

0 0 72 36 11 0 7 0

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

0 0 0 0 32 32 12 0

22 0 0 0 57 57 16 0

24 0 0 0 126 73 34 0

32 0 0 0 154 140 48 48

28 0 0 0 170 142 54 54

16 0 0 0 173 141 55 55

17 .. .. .. 193 156 61 61

..

..

..

12

16

34

0

0

0

0

.. .. ..

.. .. ..

.. .. ..

0 .. ..

20 0 0

22 0 0

45 21 24

46 20 26

51 22 29

52 22 30

..

..

..

..

20

22

0

0

0

0

.. .. ..

.. .. ..

.. .. ..

20 0 0

21 0 0

17 0 0

47 0 1

42 0 1

35 0 1

43 0 1

.. ..

.. ..

.. ..

5 1

6 0

4 0

27 0

20 0

17 0

17 0

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

1 0 0 2 0 0

4 1 0 0 0 0

2 1 0 0 0 0

2 0 0 0 0 24

2 0 1 0 0 16

3 0 1 0 0 13

3 0 1 0 0 12

.. .. ..

.. .. ..

.. .. ..

15 0 ..

15 0 ..

12 53 53

19 14 14

22 28 0

18 33 0

26 37 0

.. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. ..

.. .. .. 0 0 .. .. .. .. 1 995

.. .. .. 0 0 .. .. 37 .. 6 401

0 0 0 0 0 .. .. 25 .. 5 162

0 0 0 0 0 .. .. 28 .. 6 695

11 0 17 0 0 .. .. 40 .. 7 334

15 0 18 0 0 .. .. 47 .. 7 812

12 0 25 0 0 .. .. 46 .. 8 412

REVENUE STATISTICS 2019 © OECD 2019

 217 1965 Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

14 0 0 0 0 0 2 009

1 0 0 0 0 0 6 402

1 0 0 0 0 0 5 163

0 0 0 0 0 0 6 695

0 0 0 0 0 0 7 334

0 0 0 0 0 0 7 813

0 0 0 0 0 0 8 413

.. ..

.. ..

.. ..

12 2 022

51 6 453

36 5 199

59 6 754

80 7 415

87 7 899

97 8 509

.. Not available Note: Year ending 31st December. Data on accrual basis. Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934057096

REVENUE STATISTICS 2019 © OECD 2019

218 

Table 5.21. Lithuania: Detailed country table, 1965-2017 Million EUR 1965 Total tax revenue Total tax revenue exclusive of customs duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Tax on payroll and workforce Tax on income from individual activities Tax on capital income 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others Tax on land from corporations Tax on immovable property 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other Deductions from revenue according to the RoL on the financing of road maintence and development Deductions from revenue according to the RoL Forestry Law Turnover tax on goods Deductions from Ignalina nuclear power plant income generated by sales of electricity Turnover tax on publications of erotic and violent nature Turnover tax on motor cars Turnover tax on goods containing ethyl 5120 Taxes on specific goods and services

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 4 154 4 154 1 111 1 020 1 020 950 40 31 0 90 90 0 0 1 362 107 107 0 1 119 1 119 0 135 135 0 0 .. .. 0 62 61 3 58 3 55 0 .. .. 1 1 0 0 0 .. .. 0 1 619 1 556 1 086 1 005 0 81 81

2007 8 730 8 669 2 625 1 891 1 810 1 628 81 102 81 734 734 0 0 2 643 233 233 0 2 180 2 180 0 230 230 0 0 .. .. 0 83 82 6 76 8 69 0 .. .. 2 2 0 0 0 .. .. 0 3 317 3 238 2 339 2 330 0 8 0

2010 7 961 7 909 1 281 1 005 972 793 36 143 33 276 276 0 0 3 293 641 641 0 2 109 2 109 0 544 544 0 0 .. .. 0 103 102 7 95 9 86 0 .. .. 1 1 0 0 0 .. .. 0 3 232 3 149 2 183 2 180 0 3 0

2013 9 445 9 377 1 726 1 250 1 226 1 008 48 170 24 477 477 0 0 3 791 763 763 0 2 526 2 526 0 502 502 0 0 .. .. 0 97 96 8 88 10 77 0 .. .. 1 1 0 0 0 .. .. 0 3 762 3 685 2 611 2 611 0 0 ..

2015 10 826 10 727 2 013 1 440 1 390 1 148 55 187 50 574 574 0 0 4 338 873 873 0 2 916 2 916 0 549 549 0 0 .. .. 0 126 125 17 108 10 98 0 .. .. 1 1 0 0 0 .. .. 0 4 249 4 176 2 913 2 889 0 24 0

2016 11 548 11 452 2 175 1 548 1 479 1 214 66 199 69 628 628 0 0 4 714 972 972 0 3 193 3 193 0 549 549 0 0 .. .. 0 127 126 17 109 11 98 0 .. .. 1 1 0 0 0 .. .. 0 4 436 4 359 3 052 3 028 0 24 0

2017 12 461 12 360 2 258 1 627 1 558 1 235 79 243 69 631 631 0 0 5 170 1 071 1 071 0 3 512 3 512 0 587 587 0 0 .. .. 0 129 127 25 102 5 97 0 .. .. 2 2 0 0 0 .. .. 0 4 803 4 721 3 336 3 310 0 26 0

..

..

..

0

0

0

..

24

24

26

.. ..

.. ..

.. ..

0 0

0 8

0 3

.. ..

0 0

0 0

0 0

..

..

..

0

0

0

..

0

0

0

.. .. ..

.. .. ..

.. .. ..

0 0 470

0 0 899

0 0 966

.. .. 1 073

0 0 1 263

0 0 1 307

0 0 1 385

REVENUE STATISTICS 2019 © OECD 2019

 219 1965 5121 Excise duties Alcoholic beverages Manufactured tabacco Oil and other oil products Electricity Luxury cars Sugar Other former minor excises Wine and sparkling wine Beer Other alcoholic beverages 5122 Profits of fiscal monopolies 5123 Customs and import duties Taxes on international trades and transactions Imported sugar tax 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Tax on lotteries and gambling Contributions to the Guarantee Fund Deposit and investment insurance tax Resolution Fund Other taxes on specific services 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles Car registration taxes Conveyance taxes 5213 Paid in respect of other goods Pollution taxes Payments by households for licences (not for business purposes) Tax on market place State-imposed fees and charges Other taxes on production 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 428 10 41 230 2 1 25 5 6 24 84 0 41 41 0 0 0 0 .. .. .. .. .. 0 0 0 64 64 0 7 0 7 57 6 5

2007 835 2 121 451 0 0 13 0 23 38 186 0 0 .. .. 0 0 64 9 11 43 0 0 0 0 0 80 80 0 30 0 30 50 18 3

2010 903 10 170 487 3 0 1 0 30 44 158 0 0 .. .. 0 0 63 8 5 48 0 1 0 0 0 83 83 0 13 0 13 70 7 6

2013 996 12 209 534 3 0 7 0 31 38 162 0 0 .. .. 0 0 77 12 12 52 0 2 0 0 0 78 78 0 31 15 16 47 19 2

2015 1 165 6 270 619 4 0 1 0 36 50 179 0 0 .. .. 0 0 98 15 16 56 10 1 0 0 0 74 74 0 32 15 17 42 13 2

2016 1 236 7 291 674 3 0 1 0 35 51 173 0 0 .. .. 0 0 71 14 17 33 7 1 0 0 0 77 77 0 34 15 19 43 13 2

2017 1 339 13 286 730 2 0 1 0 41 79 187 0 0 .. .. 0 0 47 16 0 22 7 1 0 0 0 81 81 0 34 15 19 47 15 2

.. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. ..

2 34 10 0 0 0 .. .. .. .. 4 154

0 22 6 0 0 0 .. .. 61 .. 8 730

0 44 13 0 0 0 .. .. 53 .. 7 961

0 6 21 0 0 0 .. .. 68 .. 9 445

0 5 22 0 0 0 .. .. 99 .. 10 826

0 5 23 0 0 0 .. .. 96 .. 11 548

0 6 24 0 0 0 .. .. 101 .. 12 461

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 0 -39 0 0 4 115

0 0 0 -9 2 0 8 723

0 0 0 -32 2 0 7 932

0 0 0 -17 3 0 9 430

0 0 0 -18 2 0 10 811

0 0 0 -14 2 0 11 536

0 0 0 -3 2 0 12 460

.. ..

.. ..

.. ..

3 4 118

91 8 814

103 8 035

99 9 529

116 10 927

128 11 664

128 12 588

.. Not available Note: Year ending 31st December. Data on an accrual basis. Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934057115

REVENUE STATISTICS 2019 © OECD 2019

220 

Table 5.22. Luxembourg: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Personal income tax - fixed by assessment Supplementary solidarity income tax Tax on wages and salaries Withholding tax on income from capital Special tax on company directors fees Tax on certain income of non-residents Tax withheld on savings income (non-residents) Withholding tax on interest Crisis tax Temporary budgetary balance tax 1120 On capital gains Tax on betting gains 1200 Corporate 1210 On profits Corporation tax Supplementary solidarity corporation tax Trade tax 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Payroll tax 4000 Taxes on property 4100 Recurrent taxes on immovable property Taxes on ownership of lands and buildings 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual Wealth tax 4220 Corporate Wealth tax Holding tax 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Registration taxes Mortgage taxes Stamp duties Tax on contruction in dense sectors Tax on sale of real estate Mortgage tax on salaries Building permits Infrastructure tax Authorisation taxes on oil tanks Tax on secondary residence 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services

1965 266 .. 95 66 66 27 0 36 2 1 0 0 0 0 0 0 .. 29 29 18 0 0 0 0 86 32 .. .. 49 .. .. 5 .. .. 0 .. .. 2 2 16 4 4 .. .. 7 0 .. 7 2 3 1 1 0 4 4 1 0 0 0 0 0 0 0 0 0 .. .. 0 66

1980 1 543 .. 667 417 417 106 10 287 11 2 1 0 0 0 0 0 .. 250 250 168 2 80 0 0 443 175 175 0 243 243 0 25 25 0 0 .. .. 10 10 87 9 9 .. .. 44 0 .. 44 15 29 5 5 0 30 26 3 2 0 0 0 0 0 0 0 0 .. .. 0 336

1990 3 671 .. 1 476 884 884 184 41 601 52 5 1 0 0 0 0 0 .. 592 592 376 8 209 0 0 1 011 388 388 0 494 494 0 129 129 0 0 .. .. 0 .. 309 14 14 .. .. 172 0 .. 172 58 114 11 11 0 112 94 9 2 0 6 1 0 0 0 0 0 .. .. 0 866

2000 8 521 8 494 3 107 1 573 1 573 258 37 1 178 88 11 2 0 0 0 0 0 .. 1 533 1 533 1 031 43 460 0 0 2 223 993 993 0 963 963 0 266 266 0 0 .. .. 0 .. 910 21 21 .. .. 633 0 .. 633 152 481 23 23 0 232 208 12 5 0 7 1 0 0 0 0 0 .. .. 0 2 243

2007 13 416 13 393 4 655 2 678 2 678 389 59 1 910 188 20 1 51 60 0 0 0 .. 1 977 1 977 1 381 58 538 0 0 3 704 1 690 1 690 0 1 577 1 577 0 437 437 0 0 .. .. 0 .. 1 294 27 27 .. .. 878 0 .. 878 172 706 47 47 0 343 288 29 7 1 17 1 0 0 0 0 0 .. .. 0 3 726

2010 15 025 15 008 5 467 3 157 3 157 540 74 2 136 315 26 1 33 31 0 0 0 .. 2 311 2 311 1 646 61 603 0 0 4 352 2 007 2 007 0 1 875 1 875 0 471 471 0 0 .. .. 0 .. 1 062 29 29 .. .. 831 0 .. 831 208 622 50 50 0 152 116 21 5 1 8 1 0 0 0 1 0 .. .. 0 4 104

2013 17 806 17 791 6 275 4 062 4 062 666 268 2 797 223 38 1 40 28 0 0 0 .. 2 213 2 213 1 530 113 569 0 0 5 173 2 337 2 337 0 2 168 2 168 0 667 667 0 0 .. .. 0 .. 1 296 33 33 .. .. 980 0 .. 980 269 710 72 72 0 212 164 28 7 1 10 1 0 0 0 0 0 .. .. 0 5 025

2015 19 271 19 248 7 011 4 716 4 716 721 305 3 227 313 44 1 0 20 0 85 0 .. 2 295 2 295 1 569 120 606 0 0 5 546 2 497 2 497 0 2 334 2 334 0 715 715 0 0 .. .. 0 .. 1 715 36 36 .. .. 1 318 0 .. 1 318 385 933 74 74 0 287 221 39 8 2 16 1 0 0 0 0 0 .. .. 0 4 949

2016 20 221 20 196 7 443 4 984 4 984 774 322 3 365 373 53 1 0 22 0 74 0 .. 2 459 2 459 1 620 121 718 0 0 5 735 2 589 2 589 0 2 406 2 406 0 740 740 0 0 .. .. 0 .. 1 874 37 37 .. .. 1 419 0 .. 1 419 509 910 86 86 0 332 258 46 8 3 16 1 0 0 0 0 0 .. .. 0 5 110

2017 21 405 21 378 7 958 5 056 5 056 822 329 3 424 385 48 1 0 33 0 13 0 .. 2 902 2 902 1 951 149 802 0 0 6 125 2 776 2 776 0 2 555 2 555 0 793 793 0 0 .. .. 0 .. 2 065 38 38 .. .. 1 513 0 .. 1 513 521 992 111 111 0 404 319 56 8 1 18 1 0 0 0 0 0 .. .. 0 5 204

REVENUE STATISTICS 2019 © OECD 2019

 221 1965 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes VAT own resources 5112 Sales tax 5113 Other Turnover tax 5120 Taxes on specific goods and services 5121 Excise duties Excise duties on mineral oils Excise duties on tobacco (part on national production) Autonomous excise duties on mineral oils Tax on the consumption of national alcoholic beverages and spirits Excise duties on tobacco Supplementary tax on fuel Tax on control of domestic fuel Excise duty on liquefied petroleum Excise duty on benzol Excise duties on imported alcoholic beverages Excise duties on beers (national production) Excise duty on fermented fruit beverages Excise duties on fermented sparkling beverages Excise duty on sugar Excise UEBL Excise duties on nationally produced alcoholic beverages Excise duty on Kyoto Excise duty on alcopops 5122 Profits of fiscal monopolies 5123 Customs and import duties Levies on imported agricultural products Customs duty Customs duty + mobiles + C.E.C.A. + anti-dumping Agricultural compensatory amounts 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Tax on betting stakes Tax on insurance Tax on transport Tourist tax Tax on national lottery Tax on casino gambling Tax on bank notes Entertainment tax Contributions to FGDL Contributions to FRL Special tax for insurers in the interest of the rescue service 5127 Other taxes on internat. trade and transactions 5128 Other taxes C.E.C.A. Co-responsibility tax on milk Co-responsibility tax on cereals 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Tax on licenced premises Ship registration tax Dog tax Tax on peddling Tax on ships 5220 Non-recurrent taxes Emission permits Car registration taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes

REVENUE STATISTICS 2019 © OECD 2019

62 33 0 .. 0 33 33 30 26 1 ..

1980 327 179 179 18 0 0 .. 148 134 1 0

1990 846 443 443 75 0 0 .. 403 365 10 8

2000 2 213 1 138 1 138 92 0 0 .. 1 075 1 036 100 24

2007 3 651 2 196 2 196 50 0 0 .. 1 455 1 394 135 66

2010 4 030 2 559 2 559 41 0 0 .. 1 470 1 401 145 70

2013 4 944 3 389 3 389 49 0 0 .. 1 555 1 484 197 85

2015 4 862 3 389 3 389 45 0 0 .. 1 473 1 374 184 81

2016 5 026 3 388 3 388 48 0 0 .. 1 639 1 414 179 92

2017 5 119 3 403 3 403 66 0 0 .. 1 716 1 449 185 95

.. 1

76 5

173 19

414 20

559 21

536 20

530 25

495 28

481 36

497 38

.. .. .. .. .. .. .. .. .. .. .. ..

40 0 0 0 0 3 4 2 0 0 0 1

141 0 0 0 0 5 2 3 1 1 0 1

407 59 2 0 1 5 3 0 0 0 0 0

418 145 3 0 1 6 4 0 0 0 0 0

422 132 3 0 1 5 4 0 0 0 0 0

445 126 2 0 1 7 4 0 0 0 0 0

394 117 2 0 1 8 5 0 0 0 0 0

438 115 2 0 1 10 4 0 0 0 0 0

440 119 2 0 1 10 4 0 0 0 0 0

.. .. 0 1 1 0 0 0 0 0 2 0 1 1 0 0 0 0 0 0 0 0

0 0 0 5 0 0 4 0 0 0 6 0 5 0 0 0 0 0 1 0 0 0

0 0 0 11 0 0 11 0 0 0 22 0 15 0 1 3 3 1 0 0 0 0

0 0 0 0 0 0 0 0 0 0 39 0 23 0 1 4 9 2 0 0 0 0

37 0 0 1 1 0 0 0 0 0 60 0 32 0 2 3 21 2 0 0 0 0

62 0 0 0 0 0 0 0 0 0 69 0 40 0 2 3 23 1 0 0 0 0

62 0 0 0 0 0 0 0 0 0 70 0 45 0 2 0 21 2 0 0 0 0

58 0 0 0 0 0 0 0 0 0 98 0 46 0 3 0 19 0 2 0 29 0

56 0 0 0 0 0 0 0 0 0 225 0 49 0 3 0 18 0 2 77 77 0

58 0 0 0 0 0 0 0 0 0 267 0 60 0 3 0 19 0 2 79 100 5

0 0 .. .. .. 0 3 3 2 1 0 0 0 0 0 0 0 .. .. 0 0

0 4 3 1 0 0 9 8 4 4 0 0 0 0 0 0 0 .. .. 0 0

0 4 4 0 0 0 20 18 9 7 1 0 0 1 0 0 2 0 2 0 8

0 0 .. .. .. 0 30 28 16 11 2 0 1 1 0 0 2 0 2 0 12

0 0 .. .. .. 0 75 68 39 26 2 1 1 1 0 0 7 0 7 0 14

0 0 .. .. .. 0 75 68 39 26 3 1 1 1 0 0 7 0 7 0 22

0 1 0 1 0 0 80 72 40 27 4 1 2 1 0 0 9 3 6 0 23

0 1 0 1 0 0 86 71 41 28 3 1 1 1 0 0 15 7 8 0 51

0 0 0 0 0 0 83 70 40 27 3 1 1 1 0 0 14 5 8 0 59

0 0 0 0 0 0 85 69 40 27 3 1 1 1 0 0 16 7 9 0 54

222  1965 6100 Paid solely by business Supplementary tax on electricity Tax on distribution of electricity Tax on production of electricity Tax on natural gas consumption Tax on enterprise register Tax concerning foreign affairs departments Chancellery stamps VAT reclassified as tax on production Under-compensation of VAT (flat rate system) Tax on water 6200 Other Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in national accounts Tax excluded from national accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: taxes and actual social contributions Imputed social contributions National Accounts: taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. .. .. .. .. .. .. ..

0 0 0 0 0 0 0 0 0 0 0 0 ..

6 0 3 2 0 1 0 1 0 2 2 0 ..

11 2 4 2 0 1 0 2 1 0 0 0 27

13 2 1 1 3 0 2 4 1 0 0 0 23

21 2 1 1 9 0 5 3 1 0 0 0 18

21 2 1 1 11 0 5 2 1 0 0 0 15

28 2 1 0 4 0 4 1 1 0 0 23 23

34 2 1 6 5 0 5 1 1 0 0 25 25

27 2 1 0 4 0 7 1 1 0 0 27 27

.. .. .. 266 ..

.. .. .. 1 543 ..

.. .. .. 3 722 3 671

.. .. .. 8 624 8 521

.. .. .. 13 393 13 416

.. .. .. 14 726 15 025

.. .. .. 17 857 17 806

198 .. .. 19 418 19 271

198 .. .. 20 252 20 221

196 .. .. 21 448 21 405

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 0 0 4 0 3 674

0 0 0 0 18 0 8 539

0 0 0 0 18 0 13 434

0 0 0 0 28 0 15 053

0 0 0 0 34 0 17 840

0 0 0 0 38 0 19 309

0 0 0 0 41 0 20 262

0 0 0 0 44 0 21 449

.. ..

.. ..

267 3 941

287 8 826

429 13 863

507 15 560

567 18 406

671 19 981

706 20 968

749 22 198

.. Not available Note: The civil year ends December 31st. From 1990 onwards, data are on an accrual basis. Under the heading 2000, the difference between the total social security contributions and those collected by the social security parastatals corresponds to the levy for realignment of pensions operated on the remuneration and pensions of employees and former agents of P&T and BCEE; one of these establishments belonging to the "non-corporate and quasi-corporate sector" and the other to the "credit institutions sector". Source: General account of the State.

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 223

Table 5.23. Mexico: Detailed country table, 1965-2017 Million MXN 1965 Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals Tax on income of individuals 1110 On income and profits 1120 On capital gains 1200 Corporate Tax on income of corporations 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 Tax on income Tax on asset Credit on salary Oil yields tax IETU Imposed by activity exploration and extraction of hydrocarbon 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Substitute tax on salary Payroll tax Tax on remuneration to the personal work Tax on professions and fees Tax on operations by contract 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others Property tax 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Alienation of immovable property Transfer of ownership of real estate Purchasing property 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Special tax on production and services Tax on new automobiles Tax on luxury goods and services 5122 Profits of fiscal monopolies

REVENUE STATISTICS 2019 © OECD 2019

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 771 230 .. .. .. .. .. .. .. .. 230 .. .. .. .. .. ..

1990 102 005 34 673 .. .. .. .. .. .. .. .. 34 673 .. .. .. .. .. ..

2000 767 216 276 548 .. .. .. .. .. .. .. .. 276 548 244 841 13 913 17 794 0 0 0

2007 1 382 103 554 099 238 938 238 938 .. .. 217 790 217 790 .. .. 97 370 54 785 15 670 23 177 3 738 0 0

2010 1 716 243 683 604 313 473 313 473 .. .. 246 745 246 745 .. .. 123 386 66 937 -624 9 708 2 296 45 069 0

2013 2 165 501 957 213 425 621 425 621 .. .. 392 199 392 199 .. .. 139 393 89 028 -1 325 1 274 3 210 47 205 0

2015 2 953 480 1 230 555 609 384 609 384 .. .. 592 443 592 443 .. .. 28 728 36 268 -502 993 0 -11 777 3 746

2016 3 343 314 1 427 114 681 784 681 784 .. .. 700 925 700 925 .. .. 44 405 44 225 -918 1 144 0 -4 039 3 994

2017 3 527 123 1 571 954 754 109 754 109 .. .. 769 193 769 193 .. .. 48 652 46 004 -1 069 1 036 0 -1 648 4 330

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

109 .. .. .. .. .. .. .. .. .. 109 .. .. 8 .. .. .. .. .. 15 10 0 10 .. 0 .. .. 0 .. .. 5 .. .. .. 0 .. .. 0 395 388 121 120 0 1 265 45 .. .. .. 0

17 165 .. .. .. .. .. .. .. .. .. 17 165 .. .. 1 797 .. .. .. .. .. 1 914 1 036 0 1 036 .. 0 .. .. 8 8 0 870 .. .. .. 0 .. .. 0 44 837 44 171 26 635 26 635 0 0 17 519 10 072 .. .. .. 0

138 223 .. .. .. .. .. .. .. .. .. 138 223 138 223 0 11 217 0 11 101 65 36 15 13 964 9 948 0 9 948 9 948 0 .. .. 0 .. .. 4 017 1 763 2 236 18 0 .. .. 0 319 612 310 325 189 606 189 606 0 0 120 720 86 163 81 544 4 619 0 0

236 727 .. .. .. .. .. .. .. .. .. 236 727 236 727 0 28 071 0 20 277 7 578 68 148 33 161 19 425 0 19 425 19 425 0 .. .. 0 .. .. 13 736 1 076 8 147 4 513 0 .. .. 0 513 140 491 928 409 013 409 013 0 0 82 915 47 008 41 532 5 476 0 0

277 459 .. .. .. .. .. .. .. .. .. 277 459 277 459 0 36 911 0 27 813 8 841 71 186 38 955 25 724 0 25 724 25 724 0 .. .. 0 .. .. 13 231 1 122 5 027 7 082 0 .. .. 0 651 915 630 123 504 509 504 509 0 0 125 614 86 098 81 427 4 671 0 0

351 993 .. .. .. .. .. .. .. .. .. 351 993 351 993 0 53 042 0 41 184 11 645 50 163 46 238 31 338 0 31 338 31 338 0 .. .. 0 .. .. 14 900 1 271 4 518 9 110 0 .. .. 0 715 811 696 150 556 794 556 794 0 0 139 356 104 111 97 860 6 252 0 0

409 249 .. .. .. .. .. .. .. .. .. 409 249 409 249 0 70 221 0 69 866 152 106 96 57 673 37 961 0 37 961 37 961 0 .. .. 0 .. .. 19 712 1 595 6 671 11 447 0 .. .. 0 1 141 170 1 120 610 707 213 707 213 0 0 413 397 361 538 354 294 7 244 0 0

434 998 .. .. .. .. .. .. .. .. .. 434 998 434 998 0 76 762 0 76 304 225 99 134 63 273 40 357 0 40 357 40 357 0 .. .. 0 .. .. 22 917 1 723 9 593 11 600 0 .. .. 0 1 295 653 1 274 738 791 700 791 700 0 0 483 038 420 448 411 390 9 058 0 0

467 710 .. .. .. .. .. .. .. .. .. 467 710 467 710 0 84 099 0 0 0 0 0 67 836 44 680 0 44 680 44 680 0 .. .. 0 .. .. 23 156 1 623 7 016 14 516 0 .. .. 0 1 283 049 1 262 770 816 048 816 048 0 0 446 722 378 537 367 834 10 703 0 0

224  1965 5123 Customs and import duties Step customs officer Import taxes 5124 Taxes on exports Tax on exports 5125 Taxes on investment goods 5126 Taxes on specific services IDE Tax on lodging Public entertainment tax Tax on lotteries, raffles and gambling Tax on commercials Various indirect taxes 5127 Other taxes on internat. trade and transactions 5128 Other taxes Mining fees 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Tax on motor vehicules 5212 Paid by others: motor vehicles Tax on federal auto transport 5213 Paid in respect of other goods Sport fishing Sport hunting Tax on commercial activities Trade in books and magazines Tax on industrial activities Mining 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Accessories Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment Additional state and local taxes Non-wastable tax credits Non-wastable tax credits against 1000 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 45 .. .. 2 .. 0 8 8 0 0 0 0 0 0 165 .. 2 7 7 3 .. 0 .. 4 .. .. .. .. .. .. 0 0 14 0 14 .. ..

1990 6 998 .. .. 75 .. 0 132 .. .. .. .. .. .. 0 242 .. 17 666 666 567 .. 0 .. 99 .. .. .. .. .. .. 0 0 1 619 0 1 619 .. ..

2000 33 285 423 32 861 4 4 0 1 042 0 504 240 267 4 28 0 226 226 0 9 287 9 287 8 878 8 878 301 301 108 40 3 63 0 2 0 0 0 7 651 0 7 651 5 504 374

2007 33 344 1 156 32 188 3 3 0 2 146 0 1 059 365 705 17 0 0 414 414 0 21 212 21 212 20 692 20 692 275 275 246 98 0 147 0 0 0 0 0 16 905 0 16 905 12 403 222

2010 26 602 2 071 24 531 0 0 0 10 958 8 022 1 384 462 923 166 1 0 1 956 1 956 0 21 793 21 793 21 319 21 319 281 281 193 59 0 50 0 82 1 0 0 27 398 0 27 398 22 206 30

2013 32 324 3 065 29 260 1 1 0 -967 -5 988 1 890 566 1 213 203 1 149 0 3 886 3 886 0 19 661 19 661 19 174 19 174 357 357 130 50 0 26 3 49 1 0 0 41 204 0 41 204 25 301 1 618

2015 45 366 1 270 44 096 1 1 0 1 763 -3 323 2 561 689 1 416 210 209 0 4 730 4 730 0 20 560 20 560 19 880 19 880 439 439 240 62 0 64 1 93 21 0 0 44 612 0 44 612 23 211 4 168

2016 51 889 1 336 50 553 0 0 0 5 630 -1 262 3 009 858 1 828 906 291 0 5 070 5 070 0 20 915 20 915 20 192 20 192 503 503 220 68 0 46 1 78 28 0 0 45 514 0 45 514 28 480 329

2017 53 793 1 463 52 330 0 0 0 7 778 -739 3 598 839 2 717 1 082 282 0 6 613 6 613 0 20 279 20 279 19 530 19 530 554 554 194 71 0 28 0 77 18 0 0 52 475 0 52 475 32 153 281

..

..

..

1 773

4 280

5 162

14 285

17 232

16 705

20 042

.. .. .. .. ..

.. .. .. 771 ..

.. .. .. 102 005 ..

.. .. .. 767 216 ..

59 065 35 888 23 177 1 382 103 ..

40 344 30 635 9 708 1 716 243 ..

41 800 40 526 1 274 2 165 501 ..

43 806 42 813 993 2 953 480 ..

44 851 43 707 1 144 3 343 314 ..

46 793 45 757 1 036 3 527 123 ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. Not available Note: Year ending 31st December. Data are on cash basis. Source: Ministry of Finance, Economic Department.

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 225

Table 5.24. Netherlands: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Income tax Wage tax Dividend tax Directors tax Inhabited house tax 1120 On capital gains Tax on games of chance 1200 Corporate 1210 On profits Corporate income and dividend taxes 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property Municipal immovable property tax Other municipal taxes Contributions polder boards Tax on land 4110 Households Municipal immovable property tax Contributions polder boards Levies on social housing corporations 4120 Others Municipal immovable property tax Contributions polder boards 4200 Recurrent taxes on net wealth 4210 Individual Property tax of individuals 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Estate tax Inheritance tax 4320 Gift taxes 4400 Taxes on financial and capital transactions Stamp duties Registration duties Tax on legal transactions Real estate transfer tax Tax on capital formation 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax

1965 10 860 .. 3 884 3 008 3 007 1 359 1 466 123 14 45 1 1 876 876 876 0 0 3 342 1 659 .. .. 1 371 .. .. 311 .. .. 0 .. .. 0 476 111 -59 66 44 59 .. .. .. .. .. .. .. 86 86 86 0 117 .. .. .. .. 162 44 118 0 0 0 0 .. .. 0 3 110 2 943 1 344 0 0

REVENUE STATISTICS 2019 © OECD 2019

1980 69 982 .. 22 998 18 383 18 364 2 895 14 984 486 0 0 18 18 4 615 4 615 4 615 0 0 26 641 11 018 .. .. 12 465 .. .. 3 158 .. .. 0 .. .. 0 2 509 1 021 821 5 195 0 .. .. .. .. .. .. .. 517 517 517 0 336 304 0 304 32 635 0 0 635 0 0 0 .. .. 0 17 675 16 204 11 081 11 081 0

1990 104 419 .. 33 689 25 806 25 757 2 455 22 258 1 044 0 0 50 50 7 882 7 882 7 882 0 0 39 075 24 109 .. .. 7 837 .. .. 7 129 .. .. 0 .. .. 0 3 816 1 711 1 398 18 295 0 .. .. .. .. .. .. .. 554 554 554 0 522 472 0 472 50 1 030 0 0 1 030 0 0 0 .. .. 0 27 585 25 067 17 216 17 216 0

2000 166 824 165 514 43 256 25 116 25 057 -880 24 433 1 504 0 0 59 59 18 140 18 140 18 140 0 0 64 522 35 305 35 305 0 18 671 18 671 0 10 546 0 10 546 0 .. .. 0 8 797 3 094 .. .. .. .. 1 806 1 651 155 0 1 288 893 395 824 824 824 0 1 483 1 303 0 1 303 180 3 396 0 0 0 2 804 592 0 .. .. 0 48 162 43 561 28 857 28 849 0

2007 220 950 219 271 62 463 41 414 41 276 2 294 37 729 1 253 0 0 138 138 21 049 21 049 21 049 0 0 77 072 40 918 40 918 0 25 925 25 925 0 10 229 0 10 229 0 .. .. 0 10 363 3 488 .. .. .. .. 1 642 1 368 274 0 1 846 1 319 527 30 30 30 0 1 877 1 877 0 1 877 0 4 968 0 0 0 4 925 43 0 .. .. 0 68 405 61 994 42 884 42 873 0

2010 227 911 226 179 63 581 48 992 48 771 2 076 46 102 593 0 0 221 221 14 589 14 589 14 589 0 0 82 732 41 637 41 637 0 29 351 29 351 0 11 744 0 11 744 0 .. .. 0 8 770 4 241 .. .. .. .. 2 058 1 553 429 76 2 183 1 488 695 23 23 23 0 1 721 1 721 0 1 721 0 2 785 0 0 0 2 785 0 0 .. .. 0 70 134 62 515 42 674 42 654 0

2013 238 488 236 732 59 085 44 830 44 592 -1 337 45 546 383 0 0 238 238 14 255 14 255 14 255 0 0 97 372 49 327 49 327 0 31 603 31 603 0 16 442 0 16 442 0 .. .. 0 8 084 5 249 .. .. .. .. 2 802 1 754 492 556 2 447 1 686 761 1 1 1 0 1 730 1 730 0 1 730 0 1 104 0 0 0 1 104 0 0 .. .. 0 71 068 63 274 42 459 42 424 0

2015 255 348 253 082 70 849 52 405 52 167 -2 566 53 953 780 0 0 238 238 18 444 18 444 18 444 0 0 96 426 48 213 48 213 0 34 614 34 614 0 13 599 0 13 599 0 .. .. 0 9 768 6 382 .. .. .. .. 3 741 1 882 514 1 345 2 641 1 809 832 0 .. .. .. 1 614 1 614 0 1 614 0 1 772 0 0 0 1 772 0 0 .. .. 0 75 623 67 049 44 922 44 879 0

2016 272 008 269 655 73 993 50 292 50 162 -5 111 54 962 311 0 0 130 130 23 701 23 701 23 701 0 0 103 902 41 959 41 959 0 36 595 36 595 0 25 348 0 25 348 0 .. .. 0 10 764 6 627 .. .. .. .. 3 929 1 923 532 1 474 2 698 1 848 850 0 .. .. .. 1 845 1 845 0 1 845 0 2 292 0 0 0 2 292 0 0 .. .. 0 80 282 71 559 47 896 47 849 0

2017 285 670 283 250 85 761 61 571 61 442 -1 183 61 844 781 0 0 129 129 24 190 24 190 24 190 0 0 101 913 39 578 39 578 0 37 720 37 720 0 24 615 0 24 615 0 .. .. 0 11 487 6 919 .. .. .. .. 4 154 1 975 561 1 618 2 765 1 898 867 0 .. .. .. 1 841 1 841 0 1 841 0 2 727 0 0 0 2 727 0 0 .. .. 0 83 232 74 399 49 893 49 833 0

226  5113 Other Turnover tax 5120 Taxes on specific goods and services 5121 Excise duties Excise on spirits Excise on beer Excise on sugar Excise on tobacco Excise on wine Registration tax on motor vehicles Excise on soft drinks Levies for nuclear reactor Excise on petrol Excise on other mineral oils Levies on air pollution Taxes on pollution/resources Levies on energy Other excise duties and consumption taxes Other environmental taxes Strategic stockpile tax on mineral oils 5122 Profits of fiscal monopolies 5123 Customs and import duties EU levies on food products MCA levy Remaining import duties 5124 Taxes on exports 5125 Taxes on investment goods Selective investment regulation levy 5126 Taxes on specific services Tax on fire insurance Entertainment tax Tax on insurances Tourist tax Tax on games of chance Flight tax Bank levies Contribution to EU Single Resolution Fund 5127 Other taxes on internat. trade and transactions 5128 Other taxes ESCC levy Sugar contribution Milk levy EU levies on food products Sugar storage duty 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Motor vehicle tax Motor vehicle licence 5212 Paid by others: motor vehicles Motor vehicle tax Motor vehicle licence Heavy motor vehicle tax 5213 Paid in respect of other goods Dog licences Commuter tax Levies on water pollution Permission to sell spirits Sewerage charges Levies on manure surplus Noise nuisance tax civil aviation 5220 Non-recurrent taxes Emission permits 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business Administrative levies 6200 Other Employers tax Tax revenue from Caribbean Netherlands Other taxes on wealth

1965 1 344 1 344 1 600 880 129 34 45 307 14 0 0 0 310 41 0 0 0 0 0 0 0 702 338 0 364 0 0 .. 16 2 14 0 0 0 0 0 0 0 1 1 0 0 0 0 0 167 165 27 27 0 132 132 0 0 6 3 0 1 2 0 0 0 2 .. 0 48 48 48 0 .. .. ..

1980 0 .. 5 123 3 789 463 123 9 839 82 613 59 0 1 280 295 27 0 0 0 0 0 0 971 295 9 667 0 77 77 222 0 0 209 14 0 0 0 0 0 64 5 23 36 0 0 0 1 470 1 470 463 427 36 604 590 14 0 404 23 5 372 5 0 0 0 0 .. 0 159 159 159 0 .. .. ..

1990 0 .. 7 850 5 985 422 259 27 948 91 1 189 186 0 1 684 808 304 68 0 0 0 0 0 1 375 168 0 1 207 0 0 .. 372 0 0 340 32 0 0 0 0 0 118 0 36 82 0 0 0 2 518 2 518 799 744 54 1 044 1 026 18 0 676 27 5 644 0 0 0 0 0 .. 0 254 254 254 0 .. .. ..

2000 8 .. 14 704 13 755 397 263 0 1 590 173 2 875 216 0 3 151 2 139 0 462 2 387 0 34 68 0 0 .. .. .. 0 0 .. 662 0 0 512 83 67 0 0 0 0 287 0 0 0 273 14 0 4 601 4 601 2 288 2 288 0 554 554 0 0 1 759 40 12 1 003 0 650 18 36 0 .. 0 777 410 410 367 331 0 36

2007 11 .. 19 110 17 724 335 310 0 2 136 257 3 647 155 0 4 010 2 965 0 456 3 333 0 35 85 0 0 .. .. .. 0 0 .. 1 041 0 0 807 125 109 0 0 0 0 345 0 0 0 345 0 0 6 411 6 411 3 211 3 211 0 760 760 0 0 2 440 54 21 1 220 0 1 094 -4 55 0 .. 0 968 322 322 646 497 0 149

2010 20 .. 19 841 18 392 331 389 0 2 437 304 2 096 156 0 4 086 3 573 0 356 4 250 0 314 100 0 0 .. .. .. 0 0 .. 1 213 0 0 861 131 221 0 0 0 0 236 0 0 0 236 0 0 7 619 7 619 4 084 4 084 0 976 976 0 0 2 559 59 25 1 127 0 1 304 2 42 0 .. 0 962 326 326 636 609 13 14

2013 35 .. 20 815 17 309 306 413 0 2 228 348 1 159 154 0 3 960 3 630 0 141 4 856 0 13 101 0 0 .. .. .. 0 0 .. 3 253 0 0 2 343 164 239 0 507 0 0 253 0 0 0 253 0 0 7 794 7 751 4 008 4 008 0 959 959 0 0 2 784 67 29 1 182 0 1 463 4 39 43 43 0 1 123 139 139 984 804 100 80

2015 43 .. 22 127 18 020 314 451 0 2 222 354 1 462 207 0 4 109 3 757 0 345 4 679 0 14 106 0 0 .. .. .. 0 0 .. 3 751 0 0 2 375 206 238 0 478 454 0 356 0 0 0 356 0 0 8 574 8 410 4 470 4 470 0 1 069 1 069 0 0 2 871 65 29 1 212 0 1 531 3 31 164 164 0 416 0 .. 416 208 128 80

2016 47 .. 23 663 18 973 324 446 0 2 491 358 1 551 256 0 4 226 3 862 0 364 4 967 0 20 108 0 0 .. .. .. 0 0 .. 4 447 0 0 2 464 210 350 0 921 502 0 243 0 0 0 243 0 0 8 723 8 524 4 500 4 500 0 1 080 1 080 0 0 2 944 67 30 1 244 0 1 584 11 8 199 199 0 714 0 .. 714 530 145 39

2017 60 .. 24 506 19 692 331 447 0 2 397 346 2 000 265 0 4 293 3 875 0 380 5 213 0 35 110 0 0 .. .. .. 0 0 .. 4 571 0 0 2 486 252 340 0 948 545 0 243 0 0 0 243 0 0 8 833 8 633 4 582 4 582 0 1 096 1 096 0 0 2 955 61 32 1 257 0 1 597 7 1 200 200 0 857 0 .. 857 569 153 135

REVENUE STATISTICS 2019 © OECD 2019

 227 1965 Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Wage Tax reductions Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

.. 10 860 ..

1980 .. 69 982 ..

1990 .. 104 419 ..

2000 1 310 165 503 166 824

2007 1 679 .. 220 950

2010 1 732 .. 227 911

2013 1 756 .. 238 488

2015 2 266 .. 255 348

2016 2 353 .. 272 008

2017 2 420 .. 285 670

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

1 400 1 400 0 0 0 0 -70 168 154

0 .. 0 0 0 0 0 220 950

0 .. 0 0 0 0 0 227 911

0 .. 0 0 0 0 0 238 488

0 .. 0 0 0 0 0 255 348

0 .. 0 0 0 0 0 272 008

0 .. 0 0 0 0 0 285 670

.. ..

.. ..

.. ..

3 808 171 962

3 509 224 459

3 545 231 456

3 414 241 902

3 160 258 508

3 584 275 592

3 622 289 292

.. Not available Note: Year ending 31st December. From 1999 data are on accrual basis. Heading 2000: From 1998 the figures include some violuntary contributions and the breakdown between premiums paid by employees (2100) and by selfemployed / non-employed has been estimated. This is also the case for the breakdown between premiums paid on a payroll or on an income tax basis for those years where both apply. Heading 4100: From 1992, there was a structural break in the data for the 'municipal immovable property tax'. The tax ceased to be collected by the central government at that time and the figures are presented on a different type of statistical registration (no longer cash basis). Heading 5110: Includes 358 millions of euros (1969) and 186 millions of euros (1970) in respect of deduction of turnover tax on stocks existing at 1st January 1969. Heading 5213: Small amounts (less than 2.3 millions euros) of hunting and fishing licence receipts which should be classified here have been omitted. Source: Social security contributions and local taxes: Central Bureau of Statistics. Other taxes: Ministry of Finance.

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228 

Table 5.25. New Zealand: Detailed country table, 1965-2017 Million NZD Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 NRWT Property speculation Absentee income tax Interest Dividends Other 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property Local govt rates and services Land tax 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Instrument duty Cheque duty 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax Motor vehicles Other sales tax 5113 Other 5120 Taxes on specific goods and services

1965 1 001 606 394 394 0 207 207 0 5 5 0 0 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 116 84 81 3 .. .. 0 .. .. 23 21 2 9 7 2 0 .. .. 0 280 262 77 0 77 .. .. 0 186

1980 7 594 5 299 4 679 4 679 0 589 589 0 31 24 0 7 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 602 515 503 12 .. .. 0 .. .. 39 37 2 48 40 8 0 .. .. 0 1 693 1 624 776 0 776 231 544 0 849

1990 27 471 16 370 13 177 13 177 0 1 780 1 780 0 1 413 277 0 0 1 028 83 25 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 1 880 1 722 1 550 172 0 172 0 .. .. 80 74 6 78 62 16 0 .. .. 0 9 220 8 680 6 163 6 163 0 .. .. 0 2 517

2000 39 765 23 861 17 126 17 126 0 4 914 4 914 0 1 821 760 0 0 990 71 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 2 112 2 049 2 049 0 .. .. 0 .. .. 2 0 2 61 51 10 0 .. .. 0 13 792 12 887 9 885 9 885 0 .. .. 0 3 002

2007 64 046 40 308 26 965 26 965 0 9 069 9 069 0 4 274 1 506 0 0 2 699 69 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 3 417 3 322 3 322 0 .. .. 0 .. .. 3 0 3 92 85 7 0 .. .. 0 20 290 18 832 15 046 15 046 0 .. .. 0 3 786

2010 62 310 33 494 23 519 23 519 0 7 609 7 609 0 2 366 467 0 0 1 704 195 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 4 119 4 031 4 031 0 .. .. 0 .. .. 2 0 2 86 82 4 0 .. .. 0 24 692 23 107 19 143 19 143 0 .. .. 0 3 964

2013 72 187 39 415 26 555 26 555 0 10 344 10 344 0 2 516 427 0 0 1 643 446 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 4 585 4 492 4 492 0 .. .. 0 .. .. 0 .. .. 93 91 2 0 .. .. 0 28 184 26 344 22 063 22 063 0 .. .. 0 4 281

2015 81 500 44 724 30 298 30 298 0 11 407 11 407 0 3 019 733 0 0 1 660 626 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 5 046 4 962 4 962 0 .. .. 0 .. .. 0 .. .. 84 84 0 0 .. .. 0 31 728 29 584 24 587 24 587 0 .. .. 0 4 997

2016 86 601 48 134 31 869 31 869 0 13 461 13 461 0 2 804 594 0 0 1 468 742 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 5 257 5 178 5 178 0 .. .. 0 .. .. 0 .. .. 79 79 0 0 .. .. 0 33 203 30 925 25 847 25 847 0 .. .. 0 5 078

2017 92 661 51 505 35 020 35 020 0 13 584 13 584 0 2 901 619 0 0 1 530 752 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 5 543 5 436 5 436 0 .. .. 0 .. .. 0 .. .. 107 107 0 0 .. .. 0 35 612 33 220 27 951 27 951 0 .. .. 0 5 269

REVENUE STATISTICS 2019 © OECD 2019

 229 5121 Excise duties On alcoholic beverages Beer Wine Spirits Tobacco Motor vehicles Refined sugar CA petroleum fuels NRF fuel excise Local petroleum fuels CA mileage tax NRF mileage tax Road user charges Energy resources levy 5122 Profits of fiscal monopolies 5123 Customs and import duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Lottery (national) Lottery (overseas) Racing Film hire tax Domestic air travel tax 5127 Other taxes on internat. trade and transactions Foreign fishing vessels tax Foreign travel tax International departure tax 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes Motor vehicle registration Heavy traffic fees Accident compensation levies 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods Local authority fees and charges 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1965 124 37 33 0 4 33 0 2 0 49 0 0 3 0 0 0 49 0 0 13 1 0 12 0 0 0 .. .. .. 0 0 18 18 7 8 0 0 0 3 3 0 0 0 .. ..

1980 548 84 64 0 20 99 0 0 140 121 18 0 0 68 20 0 231 0 0 57 6 0 46 1 3 12 0 0 12 0 0 69 69 47 0 0 0 0 23 23 0 0 0 .. ..

1990 1 929 411 0 0 0 568 7 0 835 0 21 0 0 0 87 0 505 0 0 83 26 0 57 0 0 0 .. .. .. 0 0 539 539 154 285 0 0 0 100 100 0 0 1 0 1

2000 2 148 436 201 100 135 764 0 0 810 0 27 0 0 0 111 0 648 0 0 206 167 0 39 0 0 0 .. .. .. 0 0 905 905 181 532 0 0 0 192 192 0 0 0 .. ..

2007 1 627 573 290 163 120 159 0 0 819 0 30 0 0 0 46 0 1 857 0 0 302 290 0 12 0 0 0 .. .. .. 0 0 1 458 1 458 226 851 0 0 0 381 381 0 0 31 0 31

2010 1 782 622 207 181 234 220 0 0 872 0 32 0 0 0 36 0 1 916 0 0 266 253 0 13 0 0 0 .. .. .. 0 0 1 585 1 585 172 1 016 0 0 0 397 397 0 0 5 0 5

2013 1 854 650 250 204 196 273 0 0 865 0 31 0 0 0 35 0 2 160 0 0 267 254 0 13 0 0 0 .. .. .. 0 0 1 840 1 840 187 1 205 0 0 0 448 448 0 0 3 0 3

2015 2 280 672 262 216 194 362 0 0 1 185 0 33 0 0 0 28 0 2 442 0 0 275 260 0 15 0 0 0 .. .. .. 0 0 2 144 2 144 214 1 381 0 0 0 549 549 0 0 2 0 2

2016 2 231 684 265 218 201 352 0 0 1 137 0 34 0 0 0 24 0 2 550 0 0 297 281 0 16 0 0 0 .. .. .. 0 0 2 278 2 278 223 1 469 0 0 0 586 586 0 0 7 0 7

2017 2 214 699 265 227 207 399 0 0 1 057 0 33 0 0 0 26 0 2 738 0 0 317 301 0 16 0 0 0 .. .. .. 0 0 2 392 2 392 227 1 551 0 0 0 614 614 0 0 1 0 1

.. .. .. .. .. .. 1 001 ..

.. .. .. .. .. .. 7 594 ..

.. .. .. .. .. .. 27 471 ..

1 057 311 746 0 .. .. 39 276 39 765

2 568 873 1 695 0 .. .. 64 273 64 046

2 794 950 1 844 0 .. .. 62 053 62 310

2 582 1 349 1 233 0 .. .. 73 172 72 187

2 352 1 253 1 099 0 .. .. 82 481 81 500

2 313 1 232 1 081 0 .. .. 87 907 86 601

2 195 1 189 1 006 0 .. .. 93 911 92 661

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 873 0 0 0 64 919

0 0 950 0 0 0 63 260

2 265 -4 955 1 349 0 0 461 71 307

2 615 -5 769 1 253 0 0 -1 602 77 997

4 152 -7 111 1 232 0 0 500 85 374

4 080 -7 404 1 189 0 0 -81 90 445

.. ..

.. ..

.. ..

.. ..

0 64 919

0 63 260

2 617 73 924

2 063 80 060

2 030 87 404

1 948 92 393

.. Not available

REVENUE STATISTICS 2019 © OECD 2019

230  Note: For the years before 1989 data are on a fiscal year basis ending 31st March. The figures provided for 1989 and onwards relate to the financial year ending 30th June of the following year. From 1993, data are on accrual basis. Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable. Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax. Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986. Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues. Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component. Source: Local Authorities Statistics, Department of Statistics, Wellington.

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REVENUE STATISTICS 2019 © OECD 2019

 231

Table 5.26. Norway: Detailed country table, 1965-2017 Million NOK Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Employee social security contributions Income taxes 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes Value added tax 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Stamp duty on tobacco Taxes on spirits and wines Excise on beer Excise on petrol Vehicles transfer tax Chocolate and sweets Sugar Non-alcoholic beverages Electric energy Oil and gas products Sales of radio and tv sets Mineral oil Cosmetics Recording equipment Others Taxes on alcoholic beverages Excise on diesel Tax on Co2 emissions, petroleum sector excepted

1965 16 842 7 316 6 671 6 671 1 305 5 366 0 645 .. .. 0 2 009 0 .. .. 1 716 .. .. 293 .. .. 0 .. .. 0 523 100 .. .. 341 235 106 45 .. .. 37 0 .. .. 0 6 928 6 720 3 622 0 .. 0 3 622 3 098 2 338 392 449 162 480 395 123 0 38 89 0 0 0 0 0 210 0 0 0

REVENUE STATISTICS 2019 © OECD 2019

1980 133 499 55 837 38 018 38 018 0 38 018 0 17 819 .. .. 0 28 205 6 639 .. .. 20 454 .. .. 1 112 .. .. 0 .. .. 0 2 295 431 431 0 1 450 907 543 122 122 0 292 0 .. .. 0 47 154 45 882 24 350 24 350 24 350 0 0 21 532 14 914 1 076 2 013 605 2 310 2 761 247 0 120 1 515 3 703 163 113 0 0 288 0 0 0

1990 301 812 106 290 79 068 79 068 0 79 068 0 27 222 .. .. 0 79 362 25 345 .. .. 50 116 .. .. 3 901 .. .. 0 .. .. 0 8 887 2 216 2 216 0 5 118 3 692 1 426 446 446 0 1 107 0 .. .. 0 107 262 102 901 56 656 56 656 56 656 0 0 46 245 37 453 3 750 3 454 2 195 7 057 4 554 551 217 487 3 414 8 729 220 1 098 0 92 1 635 0 0 0

2000 631 576 284 189 152 013 152 013 0 152 013 0 132 176 132 176 0 0 132 170 45 162 45 162 0 79 242 79 242 0 7 766 7 766 0 0 .. .. 0 14 546 2 848 2 724 124 7 703 6 869 834 1 273 1 273 0 2 722 0 .. .. 0 200 671 185 921 124 985 124 166 124 166 0 819 60 936 54 871 6 806 5 217 3 650 9 756 10 956 789 230 1 113 5 091 88 920 490 159 35 1 249 0 4 802 3 520

2007 989 614 474 557 219 726 219 726 0 219 726 0 254 831 254 831 0 0 204 602 68 518 68 518 0 124 307 124 307 0 11 777 11 777 0 0 .. .. 0 27 709 6 335 5 571 764 13 244 10 746 2 498 2 576 2 576 0 5 554 0 .. .. 0 282 746 266 124 189 424 188 705 188 705 0 719 76 700 71 047 6 815 0 0 8 132 22 898 1 078 192 1 024 7 079 92 0 685 0 0 1 821 10 338 6 424 4 469

2010 1 086 662 512 049 256 544 256 544 0 256 544 0 255 505 255 505 0 0 243 015 81 032 81 032 0 148 060 148 060 0 13 923 13 923 0 0 .. .. 0 30 871 8 482 7 109 1 373 14 144 12 169 1 975 2 377 2 377 0 5 868 0 .. .. 0 300 727 284 947 201 802 201 184 201 184 0 618 83 145 76 328 7 768 0 0 7 373 21 835 1 173 196 1 739 8 110 98 0 1 419 0 0 1 965 11 317 8 653 4 682

2013 1 226 149 558 116 304 409 304 409 0 304 409 0 253 707 253 707 0 0 292 278 98 124 98 124 0 177 275 177 275 0 16 879 16 879 0 0 .. .. 0 37 268 10 579 3 693 6 886 17 134 14 039 3 095 2 246 2 246 0 7 309 0 .. .. 0 338 487 321 606 235 771 234 941 234 941 0 830 85 835 78 515 6 375 0 0 6 417 22 229 1 261 201 1 803 8 656 108 0 1 383 0 0 2 060 12 602 10 507 4 913

2015 1 198 232 475 374 335 199 335 199 0 335 199 0 140 175 140 175 0 0 325 569 112 662 112 662 0 191 362 191 362 0 21 545 21 545 0 0 .. .. 0 35 572 12 728 5 437 7 291 14 123 12 902 1 221 295 295 0 8 426 0 .. .. 0 361 717 342 432 256 028 255 181 255 181 0 847 86 404 78 845 7 219 0 0 5 711 19 355 1 324 206 1 972 9 233 103 0 1 986 0 0 2 535 12 969 10 267 5 965

2016 1 207 561 458 170 332 773 332 773 0 332 773 0 125 397 125 397 0 0 331 389 115 358 115 358 0 193 755 193 755 0 22 276 22 276 0 0 .. .. 0 39 232 13 688 6 310 7 378 16 749 14 040 2 709 206 206 0 8 589 0 .. .. 0 378 770 358 841 270 085 269 215 269 215 0 870 88 756 79 456 6 824 0 0 5 491 18 445 1 462 203 2 031 10 795 110 0 1 821 0 0 2 666 13 580 9 563 6 465

2017 1 281 966 499 695 339 076 339 076 0 339 076 0 160 619 160 619 0 0 341 591 119 273 119 273 0 199 302 199 302 0 23 016 23 016 0 0 .. .. 1 891 42 851 14 550 7 067 7 483 18 965 15 409 3 556 91 91 0 9 245 0 .. .. 0 395 938 376 576 284 705 282 784 282 784 1 016 905 91 871 81 252 7 564 0 0 5 597 17 360 1 439 206 2 111 11 575 109 0 1 832 0 0 2 737 13 638 9 924 7 160

232  1965 5122 Profits of fiscal monopolies Profits state wine monopoly Norsk tipping 5123 Customs and import duties Customs revenue Loading and lighthouse dues Other import duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Excise on race tracks Taxes on specific services Pengelotteriet (national lotteries) Excise on lotto games 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods CO2 tax Excise on pharmacies Others Tax on emissions of NOX 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Non-wastable tax credits Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

31 31 0 634 615 11 8 7 0 88 9 34 45 0 0 0 0 208 208 88 108 12 0 6 6 0 0 0 66 0 66

1980 395 30 365 697 689 0 8 105 4 274 195 25 49 121 0 0 952 0 1 272 1 272 458 696 118 0 32 86 0 0 0 8 3 5

1990 751 67 684 1 360 1 305 0 55 227 4 454 1 233 15 150 462 606 0 767 0 4 361 4 361 1 789 2 072 500 0 59 441 0 0 0 11 2 9

2000 2 534 41 2 493 1 944 1 944 0 0 0 0 1 386 88 1 298 0 0 0 201 0 14 750 14 750 4 435 1 346 8 969 3 047 105 5 817 0 0 0 0 .. ..

2007 2 532 32 2 500 2 170 2 170 0 0 112 0 131 119 0 0 12 0 708 0 16 622 16 622 6 699 712 9 211 3 385 153 4 466 1 207 0 0 0 .. ..

2010 3 734 44 3 690 2 505 2 505 0 0 151 0 114 114 0 0 0 0 313 0 15 780 14 305 7 157 539 6 609 2 166 80 4 276 87 1 475 0 0 .. ..

2013 3 800 36 3 764 3 111 3 111 0 0 177 0 140 140 0 0 0 0 92 0 16 881 16 593 8 007 494 8 092 3 293 78 4 656 65 288 0 0 .. ..

2015 3 892 0 3 892 3 305 3 305 0 0 178 0 138 138 0 0 0 0 46 0 19 285 18 501 8 400 352 9 749 4 906 99 4 675 69 784 0 0 .. ..

2016 4 507 0 4 507 3 343 3 343 0 0 209 0 1 193 142 1 051 0 0 0 48 0 19 929 19 445 8 694 344 10 407 5 116 108 5 131 52 484 0 0 .. ..

2017 4 868 0 4 868 3 498 3 498 0 0 233 0 1 972 144 1 828 0 0 0 48 0 19 362 18 798 7 934 339 10 525 5 223 94 5 149 59 564 0 0 .. ..

.. .. .. 16 842 ..

.. .. .. 133 499 ..

.. .. .. 301 812 ..

.. .. .. 575 989 631 576

994 253 741 967 171 989 614

1 229 270 959 1 044 570 1 086 662

1 576 362 1 214 1 247 706 1 226 149

2 959 484 2 475 1 212 199 1 198 232

3 630 636 2 994 1 191 385 1 207 561

3 990 752 3 238 203 170 1 281 966

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 0 0 0 0 631 576

0 0 253 0 0 0 989 867

0 0 270 0 0 0 1 086 932

0 0 362 0 0 0 1 226 511

0 0 484 0 0 0 1 198 716

0 0 636 0 0 0 1 208 197

0 0 752 0 0 0 1 282 718

.. ..

.. ..

.. ..

400 631 976

656 990 523

314 1 087 246

243 1 226 754

195 1 198 911

97 1 208 294

45 1 282 763

.. Not available Note: Year ending 31st December. From 2000, data are on accrual basis. Heading 5211: Up to 1971 this item contains motor vehicle licences paid by both households and enterprises. Heading 5121: From 2005, taxes on alcoholic beverages include both 'taxes on spirits and wines' and 'excise on beer'. Heading 5125: From 1998, revenue from taxes on investments goods is included in item 5121 "Others". Source: Statistics Norway; National Accounts.

StatLink 2 https://doi.org/10.1787/888934057210

REVENUE STATISTICS 2019 © OECD 2019

 233

Table 5.27. Poland: Detailed country table, 1965-2017 Million PLN 1965 Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals Individual income tax Tax on winnings from lottery or gambling 1110 On income and profits 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Rehabilitation fund contribution Wage guarantee fund contribution 4000 Taxes on property 4100 Recurrent taxes on immovable property Agricultural tax-local Forest tax-local Real estate tax-local 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes Inheritance and gift tax-local 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Tax on civil law transactions and stamp tax 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other Turnover tax, of which: On spirits On fuels On tobacco 5120 Taxes on specific goods and services

REVENUE STATISTICS 2019 © OECD 2019

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 246 039 .. 50 268 32 415 32 415 0 .. .. 17 853 .. .. 0 96 386 42 357 .. .. 41 130 .. .. 12 899 .. .. 0 .. .. 1 628 1 508 120 10 584 8 404 720 96 7 588 2 348 6 056 0 .. .. 172 172 .. .. 2 008 2 008 0 .. .. 0 86 880 84 885 51 615 51 615 0 0 .. .. .. .. 33 270

2007 411 175 409 415 93 795 61 471 61 403 68 .. .. 32 324 .. .. 0 140 086 51 929 .. .. 55 472 .. .. 32 685 .. .. 0 .. .. 3 081 2 860 221 17 116 13 515 906 157 12 452 3 613 9 902 0 .. .. 328 328 .. .. 3 273 3 273 0 .. .. 0 154 813 150 093 97 848 97 848 0 0 .. .. .. .. 52 245

2010 454 044 452 417 91 026 62 901 62 818 83 .. .. 28 125 .. .. 0 156 026 60 247 .. .. 65 353 .. .. 30 426 .. .. 0 .. .. 3 720 3 370 350 19 068 16 399 969 165 15 265 4 555 11 844 0 .. .. 290 290 .. .. 2 379 2 379 0 .. .. 0 181 983 175 207 109 717 109 717 0 0 .. .. .. .. 65 490

2013 529 259 527 282 103 567 74 216 74 124 92 .. .. 29 351 .. .. 0 202 629 75 747 .. .. 79 524 .. .. 47 358 .. .. 0 .. .. 3 998 3 633 365 23 120 20 747 1 666 228 18 853 6 289 14 458 0 .. .. 252 252 .. .. 2 121 2 121 0 .. .. 0 192 943 187 498 116 607 116 607 0 0 .. .. .. .. 70 891

2015 582 410 579 587 117 078 83 974 83 861 113 .. .. 33 104 .. .. 0 223 531 88 557 .. .. 87 616 .. .. 47 358 .. .. 0 .. .. 4 028 3 621 407 24 637 22 206 1 579 230 20 397 6 549 15 657 0 .. .. 246 246 .. .. 2 185 2 185 0 .. .. 0 209 666 201 701 125 836 125 836 0 0 .. .. .. .. 75 865

2016 624 168 620 876 124 251 90 071 89 943 128 .. .. 34 180 .. .. 0 236 292 97 132 .. .. 91 910 .. .. 47 250 .. .. 0 .. .. 4 173 3 742 431 25 612 22 723 1 499 296 20 928 6 785 15 938 0 .. .. 279 279 .. .. 2 610 2 610 0 .. .. 0 229 626 221 529 134 554 134 554 0 0 .. .. .. .. 86 975

2017 679 086 675 601 137 481 99 121 98 969 152 .. .. 38 360 .. .. 0 254 968 105 817 .. .. 100 873 .. .. 48 278 .. .. 0 .. .. 4 485 4 020 465 27 101 23 783 1 487 295 22 001 6 945 16 838 0 .. .. 295 295 .. .. 3 023 3 023 0 .. .. 0 250 580 243 209 154 656 154 656 0 0 .. .. .. .. 88 553

234  1965 5121 Excise duties On domestic excise products, of which: On spirits On fuels On tobacco On beer On wine On other products On imported excise products, of which: On spirits On fuels On tobacco On beer On wine On other products 5122 Profits of fiscal monopolies 5123 Customs and import duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Taxes and payments of financial institutions Gambling tax Tax from some financial institutions 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes Abolished taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 27 170 24 213 4 309 11 056 6 143 1 758 459 488 2 957 90 2 031 18 26 71 721 0 5 038 0 0 1 062 443 619 0 0 0 0 1 995 433 0 0 433 1 562 0 293 .. 0 293 .. .. 246 039

2007 49 376 45 752 5 000 22 128 11 973 2 975 378 3 298 3 624 253 2 045 214 12 106 994 0 0 0 0 1 297 189 1 108 0 0 1 572 0 4 720 2 224 0 0 2 224 2 496 0 524 .. 0 524 1 760 .. 411 175

2010 62 016 58 935 6 154 26 545 17 348 3 303 315 5 270 3 081 311 1 051 114 14 133 1 458 0 0 0 0 2 764 1 165 1 599 0 0 710 0 6 776 3 667 0 0 3 667 3 109 0 594 .. 0 594 1 627 .. 454 044

2013 66 310 60 774 7 393 28 184 18 126 3 473 219 3 379 5 536 279 3 481 62 43 149 1 522 0 0 0 0 3 678 2 221 1 457 0 0 903 0 5 445 3 432 0 0 3 432 2 013 0 1 025 .. 0 1 025 1 977 .. 529 259

2015 70 632 62 442 6 655 29 874 17 788 3 547 246 4 332 8 190 267 5 650 86 53 139 1 995 0 0 0 0 4 181 2 858 1 323 0 0 1 052 0 7 965 4 317 0 0 4 317 3 648 0 647 .. 0 647 2 823 .. 582 410

2016 75 644 68 121 7 343 34 001 18 661 3 604 199 4 313 7 523 294 4 494 84 58 161 2 432 0 0 0 0 10 249 4 953 1 421 3 875 0 1 082 0 8 097 4 660 0 0 4 660 3 437 0 922 .. 0 922 3 292 .. 624 168

2017 78 957 73 764 7 727 38 169 18 661 3 604 199 5 491 5 193 323 1 915 51 56 159 2 689 0 0 0 0 8 545 2 564 1 632 4 349 0 1 051 0 7 371 4 084 0 0 4 084 3 287 0 986 .. 0 986 3 485 .. 679 086

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. 246 039

.. .. .. .. .. .. 411 175

.. .. .. .. .. .. 454 044

.. .. .. .. .. .. 529 259

.. .. .. .. .. .. 582 410

.. .. .. .. .. .. 624 168

.. .. .. .. .. .. 679 086

.. ..

.. ..

.. ..

777 252 943

10 848 422 023

13 841 467 885

16 603 545 862

17 423 599 833

17 875 642 043

18 098 697 184

.. Not available Note: Year ending 31st December. From 2002, data are on accrual basis. Source: Ministry of Finance, Economic Department.

StatLink 2 https://doi.org/10.1787/888934057229

REVENUE STATISTICS 2019 © OECD 2019

 235

Table 5.28. Portugal: Detailed country table, 1965-2017 Million EUR 1965 Total tax revenue Total tax revenue exclusive of customs duties 1000 Taxes on income, profits and capital gains 1100 Of individuals Individual income tax 1110 On income and profits 1120 On capital gains 1200 Corporate Corporate income tax Local corporate income tax ("Derrama") Other 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 Tax on wages and professional income Industrial tax Tax on income from movable capital Property income tax Agricultural income tax Complementary income ax Tax on capital gains Taxes abolished by DL 442-A/88 and DL 442-B/88 Other 2000 Social security contributions 2100 Employees 2110 On a payroll basis Compulsory employee's social contributions 2120 On an income tax basis 2200 Employers 2210 On a payroll basis Employers' social contributions 2220 On an income tax basis 2300 Self-employed or non-employed Compulsory social contributions by self-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Contributions for Unemployment Fund Stamp duty on wages and salaries 4000 Taxes on property 4100 Recurrent taxes on immovable property Real estate tax 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes Inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Real estate transfer tax Stamp duty on registrations and mortgages Stamp duty on the raising of capital Stamp duty on real estate transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes VAT

REVENUE STATISTICS 2019 © OECD 2019

99 .. 24 .. .. .. .. .. .. .. .. .. .. 24 2 7 2 3 0 4 0 0 6 22 8 8 8 0 13 13 13 0 0 0 .. .. 0 .. .. 1 1 0 5 0 .. .. .. 0 .. .. 2 2 .. .. 2 2 0 0 0 0 .. .. 0 47 44 0 0 ..

1980 1 798 .. 355 .. .. .. .. .. .. .. .. .. .. 355 93 108 71 23 0 43 3 0 15 531 203 203 203 0 318 318 318 0 10 10 .. .. 0 .. .. 47 47 0 26 0 .. .. .. 0 .. .. 4 4 .. .. 21 21 0 0 0 0 .. .. 0 837 810 290 0 ..

1990 14 825 .. 3 805 2 350 2 350 .. .. 1 182 1 088 84 11 .. .. 273 9 129 1 17 1 58 1 0 58 4 026 1 470 1 470 1 470 0 2 413 2 413 2 413 0 143 143 .. .. 0 .. .. 0 .. .. 402 133 133 .. .. 0 .. .. 74 74 .. .. 195 195 0 0 0 0 .. .. 0 6 555 6 440 2 906 2 899 2 899

2000 39 888 39 684 11 691 6 947 6 947 .. .. 4 744 4 457 287 0 .. .. 0 .. .. .. .. .. .. .. .. .. 10 168 4 286 4 286 .. 0 5 882 5 882 5 882 0 0 .. .. .. 0 .. .. 0 .. .. 1 468 508 508 .. .. 0 .. .. 103 103 .. .. 857 674 34 0 150 0 .. .. 0 16 069 15 634 9 733 9 733 9 733

2007 55 829 55 644 15 443 9 369 9 369 .. .. 6 073 5 760 313 0 .. .. 0 .. .. .. .. .. .. .. .. .. 14 274 6 344 6 344 .. 0 7 930 7 930 7 930 0 0 .. .. .. 0 .. .. 0 .. .. 2 284 1 008 1 008 .. .. 0 .. .. 10 10 .. .. 1 266 973 35 10 249 0 .. .. 0 23 225 22 550 14 333 14 333 14 333

2010 54 708 54 530 14 640 9 638 9 638 .. .. 4 919 4 653 266 0 .. .. 83 0 0 0 0 0 0 83 0 0 15 457 6 670 6 670 .. 0 8 786 8 786 8 786 0 0 .. .. .. 0 .. .. 0 .. .. 1 935 1 101 1 101 .. .. 0 .. .. 2 2 .. .. 832 595 34 1 202 0 .. .. 0 22 004 21 246 13 527 13 527 13 527

2013 58 015 57 872 18 664 13 120 13 120 .. .. 5 545 5 327 217 0 .. .. 0 .. .. .. .. .. .. .. .. .. 15 139 6 403 6 403 .. 0 8 736 8 736 8 736 0 0 .. .. .. 0 .. .. 0 .. .. 1 906 1 337 1 337 .. .. 0 .. .. 2 2 .. .. 567 356 32 0 180 0 .. .. 0 21 684 20 470 13 710 13 710 13 710

2015 61 938 61 780 18 762 13 149 13 149 .. .. 5 614 5 405 208 0 .. .. 0 .. .. .. .. .. .. .. .. .. 16 182 6 992 6 992 .. 0 9 191 9 191 9 191 0 0 .. .. .. 0 .. .. 0 .. .. 2 303 1 529 1 529 .. .. 0 .. .. 0 0 .. .. 774 569 30 0 175 0 .. .. 0 23 924 22 838 15 368 15 368 15 368

2016 63 634 63 460 18 287 12 613 12 613 .. .. 5 674 5 399 275 0 .. .. 0 .. .. .. .. .. .. .. .. .. 16 918 7 233 7 233 .. 0 9 685 9 685 9 685 0 0 .. .. .. 0 .. .. 0 .. .. 2 356 1 503 1 503 .. .. 0 .. .. 0 0 .. .. 853 640 31 0 182 0 .. .. 0 25 254 24 025 15 767 15 767 15 767

2017 67 027 66 840 18 894 12 613 12 613 .. .. 6 281 5 956 325 0 .. .. 0 .. .. .. .. .. .. .. .. .. 17 950 7 619 7 619 .. 0 10 331 10 331 10 331 0 0 .. .. .. 0 .. .. 0 .. .. 2 644 1 589 1 589 .. .. 0 .. .. 0 0 .. .. 1 055 831 32 0 192 0 .. .. 0 26 785 25 495 16 809 16 809 16 809

236  1965 5112 Sales tax General sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Excise duties on tobacco Excise duties on beer Tax on motor vehicle sales Tax on oil products Excise duties on alcoholic beverages Excise duties on alcohol Tax on sugary soft drinks Other 5122 Profits of fiscal monopolies 5123 Customs and import duties Import levies Import surtax Other 5124 Taxes on exports Taxes on Oporto wine exports Other 5125 Taxes on investment goods 5126 Taxes on specific services Tax on insurance premiums Stamp duty on bank transactions Stamp duty on debt related operations, interest and leasing of buildings Stamp duty on insurance premiums Bank levies Other 5127 Other taxes on internat. trade and transactions 5128 Other taxes Stamp taxes (miscellaneous) Other 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Local tax on vehicles 5212 Paid by others: motor vehicles Local tax on vehicles Road taxes 5213 Paid in respect of other goods Gambling tax Tax on the use, carrying and possession of weapons Tax on motor vehicles - compensation Hunting and fishery licenses Fee for the use of water resources Other 5220 Non-recurrent taxes Special tax on motor vehicles Emissions Permits 5300 Unallocable between 5100 and 5200 Miscellaneous taxes on production 6000 Other taxes 6100 Paid solely by business General services and licenses granted to corporations 6200 Other Fees collected by courts of justice Miscellaneous taxes Custom duties collected for the EU Import duties Agricultural levies Levy on sugar and isoglucose Total tax revenue on cash basis Total tax revenue on accrual basis

0 .. 0 44 15 3 1 1 6 0 0 0 4 0 21 14 0 6 0 0 0 0 1 0 1 0

1980 290 290 0 519 295 62 0 59 166 0 0 0 7 0 96 36 26 34 0 0 0 0 38 6 24 0

0 0 2 0 6 6 0 0 4 4 0 .. 2 0 2 2 0 0 2 0 0 0 0 .. .. 0 .. 0 0 0 0 0 0 .. .. .. .. 99 ..

1990

2000

2007

2010

2013

2015

2016

2017

7 7 0 3 534 2 052 362 55 304 1 251 23 0 0 59 0 511 392 1 119 0 .. .. 0 547 47 405 22

0 .. 0 5 901 4 501 1 077 90 1 239 1 969 126 1 0 0 261 1 0 0 0 0 .. .. 0 1 102 131 330 258

0 .. 0 8 217 5 940 1 165 100 1 221 3 325 128 1 0 0 521 1 1 0 0 0 .. .. 0 1 712 170 734 384

0 .. 0 7 719 5 665 1 496 82 832 3 140 114 1 0 0 420 1 1 0 0 0 .. .. 0 1 522 215 601 309

0 .. 0 6 760 4 675 1 387 76 360 2 740 109 1 0 1 419 0 0 0 0 0 .. .. 0 1 567 200 536 276

0 .. 0 7 470 5 209 1 357 75 585 3 069 115 0 0 8 489 0 0 0 0 0 .. .. 0 1 676 218 522 269

0 .. 0 8 258 5 808 1 484 81 687 3 410 132 0 0 12 581 0 0 0 0 0 .. .. 0 1 769 230 543 279

0 .. 0 8 685 6 125 1 542 86 775 3 497 140 0 70 14 638 0 0 0 0 0 .. .. 0 1 817 244 572 294

0 0 8 0 91 91 0 0 27 27 4 4 10 2 8 13 3 0 8 1 0 1 0 .. .. 0 .. 3 2 2

0 0 73 0 424 424 0 0 115 115 15 15 20 6 14 80 72 1 0 4 0 2 0 0 .. 0 .. 37 17 17

248 100 34 0 36 36 0 0 382 382 55 55 67 0 67 260 110 3 0 1 0 146 0 .. .. 53 53 288 107 107

347 48 29 0 43 43 0 0 615 615 94 94 132 0 132 390 140 6 0 1 2 241 0 .. .. 60 60 417 217 217

325 46 25 0 111 111 0 0 718 718 114 114 204 0 204 400 143 4 0 1 13 239 0 .. .. 39 39 495 225 225

289 238 29 0 99 99 0 0 994 937 185 185 342 0 342 409 107 7 0 5 13 278 57 .. 57 219 219 479 234 234

283 353 30 0 96 96 0 0 1 068 988 172 172 366 0 366 450 108 5 0 13 19 306 80 .. 80 19 19 608 354 354

294 384 39 0 100 100 0 0 1 121 1 046 173 173 392 0 392 482 123 5 0 13 19 322 74 .. 74 108 108 644 406 406

310 351 46 0 105 105 0 0 1 250 1 153 178 178 420 0 420 555 170 11 0 12 20 342 97 .. 97 40 40 568 285 285

0 0 0 .. .. .. .. 1 798 ..

20 0 20 .. .. .. .. 14 825 ..

181 175 5 204 170 30 4 .. 39 888

200 189 11 185 156 29 0 .. 55 829

270 254 17 177 157 20 0 .. 54 708

245 219 25 144 119 25 0 .. 58 015

254 252 1 158 158 0 0 .. 61 938

239 238 1 174 173 1 0 .. 63 634

282 274 8 187 187 0 0 .. 67 027

REVENUE STATISTICS 2019 © OECD 2019

 237 1965 Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 0 0 0 0 39 888

0 0 0 0 0 0 55 829

0 0 0 0 0 0 54 708

0 0 0 0 0 0 58 015

0 0 0 0 0 0 61 938

0 0 0 0 0 0 63 634

0 0 0 0 0 0 67 027

.. ..

.. ..

.. ..

3 292 43 181

5 592 61 421

5 906 60 613

5 310 63 326

4 601 66 539

4 707 68 342

4 735 71 763

.. Not available Note: Fiscal year ending 31 December. From 1995, data are on accrual basis. Source: Instituto Nacionale de Estatistica; Conta do Estado, Contas de Gerência dos Fundos e Serviços Autonomos da Administraçao Central; Estatisticas das Financas publicas; Relatorio do Instituto de Gestao Financeira da Seguranta Social, Contas de Gerência das Regioes Autonomas da Madeira e dos Atores.

StatLink 2 https://doi.org/10.1787/888934057248

REVENUE STATISTICS 2019 © OECD 2019

238 

Table 5.29. Slovak Republic: Detailed country table, 1965-2017 Million EUR 1965 Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Wages and salaries withholding Of unicorporated individuals 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees Retirement State employment policy Health insurance Sick leave 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Retirement State employment policy Health insurance Sick leave 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed Retirement State employment policy Health insurance Sick leave 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Real property transfer tax 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 10 626 .. 2 181 1 055 1 055 .. .. 0 813 .. .. 314 4 409 901 .. .. .. .. 901 0 2 850 .. .. .. .. 2 850 0 658 .. .. .. .. 658 0 0 .. .. 0 194 143 55 88 0 .. .. 8 3 5 43 30 0 .. .. 0 3 842 3 621 2 168 2 168 0 0 1 453

2007 18 417 18 282 3 844 1 820 1 820 .. .. 0 1 835 .. .. 189 7 244 1 700 .. .. .. .. 1 700 0 3 914 .. .. .. .. 3 914 0 1 631 .. .. .. .. 1 631 0 0 .. .. 0 245 243 76 168 0 .. .. 0 0 0 1 1 0 .. .. 0 6 948 6 419 4 147 4 147 0 0 2 271

2010 18 972 18 829 3 601 1 790 1 790 .. .. 0 1 659 .. .. 152 8 154 2 077 .. .. .. .. 2 077 0 4 579 .. .. .. .. 4 579 0 1 498 .. .. .. .. 1 498 0 0 .. .. 0 277 277 88 189 0 .. .. 0 0 0 0 0 0 .. .. 0 6 797 6 255 4 182 4 182 0 0 2 073

2013 22 456 22 342 4 471 2 175 2 175 .. .. 0 2 118 .. .. 178 9 847 2 238 .. .. .. .. 2 238 0 5 556 .. .. .. .. 5 556 0 2 054 .. .. .. .. 2 054 0 0 .. .. 0 327 327 105 223 0 .. .. 0 0 0 0 0 0 .. .. 0 7 697 7 051 4 696 4 696 0 0 2 355

2015 25 388 25 269 5 542 2 464 2 464 .. .. 0 2 917 .. .. 162 10 861 2 410 .. .. .. .. 2 410 0 6 283 .. .. .. .. 6 283 0 2 168 .. .. .. .. 2 168 0 0 .. .. 0 335 335 107 228 0 .. .. 0 0 0 0 0 0 .. .. 0 8 531 7 841 5 420 5 420 0 0 2 421

2016 26 266 26 142 5 676 2 679 2 679 .. .. 0 2 818 .. .. 179 11 426 2 644 .. .. .. .. 2 644 0 6 467 .. .. .. .. 6 467 0 2 315 .. .. .. .. 2 315 0 0 .. .. 0 348 348 111 237 0 .. .. 0 0 0 0 0 0 .. .. 0 8 691 7 955 5 420 5 420 0 0 2 536

2017 28 089 27 953 5 959 2 855 2 855 .. .. 0 2 925 .. .. 178 12 325 2 941 .. .. .. .. 2 941 0 7 198 .. .. .. .. 7 198 0 2 186 .. .. .. .. 2 186 0 0 .. .. 0 361 361 115 246 0 .. .. 0 .. .. 0 0 0 .. .. 0 9 308 8 573 5 917 5 917 0 0 2 656

REVENUE STATISTICS 2019 © OECD 2019

 239 1965 5121 Excise duties On hydrocarbon fuels and lubricants On alcohol and liquers On beer On wine On tobacco products On electricity On coal On natural gas 5122 Profits of fiscal monopolies 5123 Customs and import duties Customs duties Import surcharges Other customs revenues 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1980 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2000 971 617 143 43 12 156 0 0 0 0 437 122 315 0 0 0 45 0 0 0 219 219 0 76 143 0 2 0 .. .. ..

2007 2 171 1 118 201 66 4 783 0 0 0 0 1 0 0 0 0 0 99 0 0 0 424 372 0 124 248 53 105 0 .. .. 136

2010 1 931 1 032 197 56 4 602 16 1 24 0 0 0 0 0 0 0 142 0 0 0 409 384 0 127 257 25 134 0 .. .. 143

2013 1 985 1 045 201 56 4 636 17 1 25 0 0 0 0 0 0 6 364 0 0 0 495 466 0 153 313 29 151 0 .. .. 115

2015 2 108 1 139 205 57 4 665 13 0 23 0 0 0 0 0 0 2 310 0 0 0 538 470 0 142 328 68 153 0 .. .. 119

2016 2 174 1 194 209 57 5 672 12 0 25 0 0 0 0 0 0 2 360 0 0 0 581 495 0 145 350 86 155 0 .. .. 124

2017 2 251 1 230 212 57 4 711 11 0 26 0 0 0 0 0 0 3 403 0 0 0 575 500 0 150 350 75 160 0 .. .. 136

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. 10 821 10 626

252 .. .. 0 .. .. 17 993 18 417

276 .. .. 0 .. .. 18 322 18 972

265 .. .. 0 .. .. 21 934 22 456

261 .. .. 0 .. .. 25 555 25 388

263 .. .. 0 .. .. 26 146 26 266

266 .. .. 0 .. .. 27 437 28 089

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

53 0 0 0 0 0 10 679

33 -103 0 0 22 0 18 370

47 -131 0 0 31 0 18 919

0 -148 0 0 17 0 22 326

43 -149 0 0 11 0 25 292

10 -152 0 0 10 0 26 133

10 -157 0 0 10 0 27 952

.. ..

.. ..

.. ..

19 10 699

80 18 449

139 19 058

142 22 468

171 25 463

181 26 314

189 28 141

.. Not available Note: Year ending 31st December. Data are on accrual basis. Source: Ministry of Finance.

StatLink 2 https://doi.org/10.1787/888934057267

REVENUE STATISTICS 2019 © OECD 2019

240 

Table 5.30. Slovenia: Detailed country table, 1965-2017 Million EUR 1965 Total tax revenue Total tax revenue exclusive of customs duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Personal income tax Special contribution for the reconstruction of the Posocje region 1120 On capital gains Taxes on winnings from lottery and gambling 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 Tax on income - copy rights, patents and trademarks Tax on profits due to changes in land use 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Payroll tax Tax on work contracts 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households Property tax on weekend cottages Compensation on the use of building ground - paid by individuals Tax on immovable property of higher value 4120 Others Property tax on buildings Compensation on the use of building ground - paid by legal entities 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate Tax on balance wealth paid by banks 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Taxes on the sale of immovable property - from legal entities Taxes on the sale of immovable property - from individuals 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes Payments for the change of use of agricultural and forest land Granting of easements and the creation of building rights 4600 Other recurrent taxes on property Property tax on boats 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes Value added tax Negative compensation of farmers in a VAT flat rate

.. .. .. .. .. .. ..

1980 .. .. .. .. .. .. ..

1990 .. .. .. .. .. .. ..

2000 6 924 .. 1 280 1 041 1 039 1 039 0

2007 13 030 12 945 3 041 1 919 1 916 1 916 0

2010 13 376 13 317 2 692 2 020 2 017 2 017 0

2013 13 199 13 147 2 285 1 849 1 847 1 847 0

2015 14 118 14 067 2 547 1 977 1 974 1 974 0

2016 14 732 14 680 2 766 2 119 2 116 2 116 0

2017 15 598 15 544 2 980 2 214 2 211 2 211 0

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2 2 216 216 0 24 24 0 2 631 1 446 1 446 0 1 008 1 008 0 177 177 0 0 .. .. 289 272 18 120 81 17 1 16

3 3 1 116 1 116 0 5 5 0 4 724 2 488 2 488 0 1 844 1 844 0 392 392 0 0 .. .. 418 391 27 206 140 38 1 37

3 3 668 668 0 4 4 0 5 382 2 778 2 778 0 2 063 2 063 0 541 541 0 0 .. .. 28 0 28 222 173 46 1 45

3 3 433 433 0 3 2 0 5 269 2 637 2 637 0 2 022 2 022 0 610 610 0 0 .. .. 23 0 23 232 199 61 1 48

3 3 568 568 0 2 2 0 5 606 2 910 2 910 0 2 135 2 135 0 561 561 0 0 .. .. 20 0 20 241 199 56 1 56

3 3 645 645 0 3 3 0 5 842 3 018 3 018 0 2 240 2 240 0 584 584 0 0 .. .. 20 0 20 254 210 63 1 62

3 3 764 764 0 3 2 0 6 240 3 247 3 247 0 2 408 2 408 0 585 585 0 0 .. .. 21 0 21 277 221 64 1 63

.. .. .. ..

.. .. .. ..

.. .. .. ..

0 65 2 63

0 102 3 100

0 127 3 124

13 138 4 134

0 142 4 139

0 147 4 143

0 158 5 153

.. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. ..

4 0 4 4 2 .. .. 23 11

0 .. .. .. 9 .. .. 57 19

0 .. .. .. 14 .. .. 32 7

0 .. .. .. 8 .. .. 23 5

0 .. .. .. 8 .. .. 29 7

0 .. .. .. 8 .. .. 32 8

0 .. .. .. 11 .. .. 41 5

..

..

..

12

38

25

18

23

23

36

.. .. .. ..

.. .. .. ..

.. .. .. ..

10 0 10 10

0 .. .. ..

2 0 2 0

1 0 1 1

4 0 4 2

5 0 5 4

3 0 3 2

..

..

..

0

..

2

1

3

1

2

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

0 0 2 602 2 481 1 641 1 610 1 598 12

0 0 4 556 4 341 2 916 2 916 2 898 18

0 0 4 994 4 779 2 927 2 927 2 924 3

0 0 5 337 4 996 3 048 3 048 3 044 4

0 0 5 653 5 275 3 221 3 221 3 217 5

0 0 5 797 5 414 3 319 3 319 3 314 4

0 0 6 026 5 623 3 483 3 483 3 479 4

REVENUE STATISTICS 2019 © OECD 2019

 241 1965 system 5112 Sales tax Customs duties paid by individuals Special import duties and customs charges 5113 Other Turnover tax on goods Turnover tax on services Special turnover tax on alcohol 5120 Taxes on specific goods and services 5121 Excise duties Alcohol and alcoholic drinks Mineral oil and gas Tobacco Duty free shops - alcohol and alcoholic drinks Duty free shops - tobacco Electric power and coal Tax on the sales of new motor vehicles Tax on the sales of used motor vehicles Additional tax on motor vehicles 5122 Profits of fiscal monopolies 5123 Customs and import duties Import duties Levies on imported agricultural products 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Tax on special gambling (gambling in casinos) Tax on classical gambling (lottery...) Special tax on slot machines Tax on insurance services Sojourn tax Concessions Concessions duties on special gambling (in casinos) Fire protection tax Tax on lottery tickets Tax on financial services FIHO, FSO SOS Tax on balance wealth paid by banks Commodity reserve fund Deposit guarantee Fund, Single Resolution Fund 5127 Other taxes on internat. trade and transactions 5128 Other taxes Sugar levy 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Registration fees on motor vehicles, boats and airplanes paid by individuals 5212 Paid by others: motor vehicles Registration fees on motor vehicles, boats and airplanes paid by legal entities Registration fees on tractors 5213 Paid in respect of other goods Charges on the use of water Taxes on waste pollution Taxes on air pollution - caused by gas and hard fuels Cont. of nuclear power plant to finance its decomposition Indemnity for the restricted use of area on the territory of nuclear power plant Taxes on air pollution Special water tax 5220 Non-recurrent taxes Emission permits 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis

REVENUE STATISTICS 2019 © OECD 2019

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

8 1 7 23 11 12 0 841 581 39 405 97 3 17 0 18 2 0 0 158 151 7 0 0 102 25 1 4 37 3 1 26 4 0 0 0 0 0 0 0 0 0 .. 0 121 121 49 49

0 .. .. 0 .. .. .. 1 425 1 196 71 758 301 0 0 4 60 2 0 0 0 .. .. 0 0 230 64 3 0 65 7 29 55 6 0 0 0 0 0 0 0 0 0 0 0 215 215 87 87

0 .. .. 0 .. .. .. 1 851 1 555 89 1 016 391 0 0 19 40 0 0 0 0 .. .. 0 0 296 53 3 0 69 7 40 47 7 0 0 25 23 0 21 0 0 0 .. 0 216 216 86 86

0 .. .. 0 .. .. .. 1 948 1 579 96 998 425 0 0 31 26 0 3 0 0 .. .. 0 0 369 41 3 0 65 8 90 38 8 3 32 26 10 18 27 0 0 0 .. 0 342 323 109 109

0 .. .. 0 .. .. .. 2 054 1 626 108 1 033 419 0 0 34 26 0 6 0 0 .. .. 0 0 428 48 3 0 82 11 79 37 8 17 57 27 11 2 32 16 0 0 .. 0 378 354 118 118

0 .. .. 0 .. .. .. 2 096 1 670 109 1 086 412 0 0 34 23 0 6 0 0 .. .. 0 0 426 46 3 0 85 12 74 31 8 16 57 23 11 0 32 29 0 0 .. 0 383 363 120 120

0 .. .. 0 .. .. .. 2 140 1 707 113 1 099 428 0 0 32 28 0 7 0 0 .. .. 0 0 432 45 3 0 90 14 69 38 8 16 59 22 11 0 32 26 0 0 .. 0 403 369 122 122

.. ..

.. ..

.. ..

12 12

21 21

20 20

24 24

27 27

28 28

30 30

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

0 59 4 7 3 16

0 107 22 10 8 8

0 110 23 3 10 8

0 189 29 4 10 8

0 209 32 3 13 8

0 215 31 2 13 8

0 218 30 2 15 9

..

..

..

0

7

10

11

12

12

12

.. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. ..

29 0 0 .. 0 0 .. .. .. 6 990 6 924

21 30 0 .. 0 0 .. .. 85 12 937 13 030

23 33 0 .. 0 0 .. .. 59 13 350 13 376

98 29 19 19 0 0 .. .. 52 13 129 13 199

114 27 24 24 0 0 .. .. 52 14 182 14 118

122 27 20 20 0 0 .. .. 53 14 738 14 732

126 24 34 34 0 0 .. .. 54 15 632 15 598

242  1965 Conciliation with National Accounts Additional taxes included in National Accounts Radio and television licence fee Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. ..

0 .. 0 0 0 0 0 6 924

0 .. 0 0 0 0 0 13 030

87 87 0 0 0 0 0 13 463

90 90 0 0 0 0 0 13 290

94 94 0 0 0 0 0 14 212

94 94 0 0 0 0 0 14 827

94 94 0 0 0 0 0 15 692

.. ..

.. ..

.. ..

39 6 962

80 13 110

99 13 562

117 13 407

118 14 330

125 14 952

132 15 823

.. Not available Note: Year ending 31st December. Data are on accrual basis. Source: Statistical Office of the Republic of Slovenia.

StatLink 2 https://doi.org/10.1787/888934057286

REVENUE STATISTICS 2019 © OECD 2019

 243

Table 5.31. Spain: Detailed country table, 1965-2017 Million EUR Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals Personal income tax Income tax of non-residents 1110 On income and profits 1120 On capital gains 1200 Corporate Corporate income tax Income tax of non-residents (legal persons) 1210 On profits Tax on commercial activity Special tax 4 percent Taxes on profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 Local taxes Other taxes 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed Self-employment Unemployment 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property Real State tax (IBI)/Real State tax surcharge Special Real State tax for non-residents Other taxes on property, land or building use 4110 Households 4120 Others Tax on large commercial establishments 4200 Recurrent taxes on net wealth 4210 Individual Wealth tax Real State tax (unoccupied dwellings) 4220 Corporate 4300 Estate, inheritance and gift taxes Inheritance and gift tax 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Taxes on property transactions 4500 Non-recurrent taxes Levy on "Revaluation of Reserve Account" Law 16/2012 4510 On net wealth Tax on land holding gains Urban use tax Extraordinary resource of FGD 4520 Other non-recurrent taxes Special duties Land development contributions Tax on the increase in value of urban terrains Others 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc.

1965 1 238 .. 304 177 .. .. .. .. 114 .. .. .. .. .. .. .. 13 13 .. 350 81 .. .. 269 .. .. 0 .. .. .. .. 0 .. .. 0 79 6 .. .. .. .. .. .. 0 .. .. .. .. 13 .. .. .. 60 60 0 ..

1980 22 002 .. 5 714 4 481 .. .. .. .. 1 119 .. .. .. .. .. .. .. 114 114 .. 10 682 2 376 .. .. 8 306 .. .. 0 .. .. .. .. 0 .. .. 0 1 004 41 41 0 0 .. .. .. 107 107 .. .. 0 90 .. .. .. 767 767 0 ..

1990 103 662 .. 31 763 22 527 22 527 0 .. .. 9 146 9 146 0 .. .. .. .. .. 91 0 .. 36 722 5 976 5 976 0 26 385 26 385 0 4 361 2 492 1 869 .. .. 0 .. .. 0 5 718 1 478 1 478 0 0 .. .. .. 637 637 637 0 0 440 440 .. .. 2 478 2 478 646 ..

2000 218 194 217 223 61 769 41 851 40 969 882 .. .. 19 918 19 616 302 .. .. .. .. .. 0 .. .. 76 046 12 336 12 336 0 54 767 54 767 0 8 943 6 985 1 958 .. .. 0 .. .. 0 14 033 3 990 3 982 8 0 0 0 0 1 414 1 414 1 200 214 0 1 381 1 381 .. .. 6 140 6 140 1 108 ..

2007 397 802 396 080 132 909 81 267 80 514 753 .. .. 51 642 49 750 1 892 .. .. .. .. .. 0 .. .. 128 715 20 582 20 582 0 93 702 93 702 0 14 431 10 280 4 151 .. .. 0 .. .. 0 32 537 7 302 7 267 7 3 0 25 25 2 484 2 484 2 059 425 0 2 905 2 905 .. .. 17 399 17 399 2 447 ..

2010 345 925 344 416 97 241 75 745 75 158 587 .. .. 21 496 19 369 2 127 .. .. .. .. .. 0 .. .. 129 733 20 512 20 512 0 90 708 90 708 0 18 513 10 461 8 052 .. .. 0 .. .. 0 22 841 9 685 9 657 7 0 0 21 21 694 694 110 584 0 2 425 2 425 .. .. 8 228 8 228 1 809 ..

2013 344 097 342 782 100 546 78 343 78 039 304 .. .. 22 203 21 079 1 124 .. .. .. .. .. 0 .. .. 117 929 16 697 16 697 0 82 954 82 954 0 18 278 10 474 7 804 .. .. 0 .. .. 0 24 676 11 845 11 755 8 1 0 81 81 2 080 2 080 1 370 710 0 2 515 2 515 .. .. 5 657 5 657 2 579 386

2015 368 419 366 616 104 662 78 673 78 363 310 .. .. 25 989 24 713 1 276 .. .. .. .. .. 0 .. .. 123 470 18 839 18 839 0 88 382 88 382 0 16 249 11 057 5 192 .. .. 0 .. .. 0 28 155 12 624 12 581 4 1 0 38 38 1 944 1 944 1 184 760 0 2 778 2 778 .. .. 7 255 7 255 3 554 ..

2016 376 227 374 356 105 908 80 347 79 931 416 .. .. 25 561 23 836 1 725 .. .. .. .. .. 0 .. .. 127 523 19 642 19 642 0 91 952 91 952 0 15 929 11 259 4 670 .. .. 0 .. .. 0 28 819 12 861 12 819 5 0 0 37 37 2 043 2 043 1 257 786 0 2 686 2 686 .. .. 7 490 7 490 3 739 ..

2017 396 059 394 129 113 417 86 341 85 855 486 .. .. 27 076 25 217 1 859 .. .. .. .. .. 0 .. .. 134 698 20 669 20 669 0 97 881 97 881 0 16 148 11 670 4 478 .. .. 0 .. .. 0 29 648 13 161 13 120 8 0 0 33 33 2 159 2 159 1 348 811 0 2 710 2 710 .. .. 8 585 8 585 3 033 ..

.. .. .. .. .. .. .. .. .. 0 506 503

.. .. .. .. .. .. .. .. .. 0 4 553 4 552

467 467 .. .. 179 179 0 0 0 38 29 437 26 732

0 .. .. .. 1 108 180 223 705 0 0 65 372 59 278

495 .. 495 .. 1 952 168 368 1 416 0 0 101 907 93 343

192 .. 192 .. 1 617 129 225 1 263 0 0 94 078 86 720

325 .. 90 235 1 868 84 71 1 711 2 0 99 555 91 643

1 006 .. 73 933 2 548 70 61 2 417 0 0 110 140 101 884

997 .. 64 933 2 742 71 80 2 591 0 0 111 938 103 478

330 .. 96 234 2 703 77 55 2 571 0 0 116 241 107 566

REVENUE STATISTICS 2019 © OECD 2019

244  5110 General taxes 5111 Value added taxes Value added tax (VAT) Canary Islands general indirect tax 5112 Sales tax Fees for RTVE (since 2010) Fees from Nat. Commission of Telecomms. Market 5113 Other Cascade tax Excises on luxury expenditure Other import duties Refund of internal taxes 5120 Taxes on specific goods and services 5121 Excise duties Special excises On beer On wine On alcohol On hydrocarbon On tobacco On electricity bills On carbon Tax on retail sales of specific hydrocarbons Tax on oil derived fuels Petrol tax Production and storage of electricity Tax Greenhouse Effect Flourinated Other taxes Canary Islands taxes on national products Taxes on national products in Ceuta and Melilla Fees from the National Energy Commission Contribution to the National Energy Efficiency Fund Special tax on certain means of transport Fee for use of continental waters for electricity production Special duties and other taxes on imported products Other taxes on products 5122 Profits of fiscal monopolies Tobacco Petroleum 5123 Customs and import duties Import duties Tax on Imports of Goods in the Canary Islands Tax on Imports in Ceuta and Melilla Customs duties collected for the EU 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Taxes on betting and gambling Taxes on other specific services Taxes on insurance premiums Tax on deposits of credit institution Ordinary resource DGF Tourist tax EU SRF contribution 5127 Other taxes on internat. trade and transactions 5128 Other taxes EU levies (excluding Customs duties collected for the EU) Others Resource CORES 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes Other taxes on luxury expenses 5211 Paid by households: motor vehicles Car registration tax 5212 Paid by others: motor vehicles Car registration tax

1965 275 0 .. .. 0 .. .. 275 118 96 94 -33 228 69 69 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1980 2 234 0 .. .. 0 .. .. 2 234 1 483 939 832 -1 020 2 317 1 239 1 239 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

1990 16 611 16 304 16 304 0 0 .. .. 307 197 15 128 -33 10 120 6 048 10 87 0 481 4 222 1 123 0 0 0 120 0 0 0 5 0 0 0 0 0 0

2000 38 561 38 546 37 806 740 15 0 15 0 .. .. .. .. 20 717 18 013 0 202 0 821 9 997 4 505 703 0 0 237 6 0 0 18 51 108 13 0 1 323 0

2007 63 978 63 943 62 672 1 271 35 0 35 0 .. .. .. .. 29 365 25 608 0 307 0 1 032 11 785 7 250 1 153 0 1 356 263 5 0 0 23 86 110 27 0 2 159 0

2010 58 769 58 458 57 649 809 311 278 33 0 .. .. .. .. 27 951 24 439 0 302 0 881 10 904 8 028 1 483 0 1 238 220 5 0 0 18 71 105 35 366 736 0

2013 62 232 62 058 60 951 1 107 174 174 0 0 .. .. .. .. 29 411 24 602 0 302 0 779 11 918 7 126 1 560 148 499 267 13 1 278 0 19 75 103 0 150 325 0

2015 70 166 69 982 68 601 1 381 184 184 0 0 .. .. .. .. 31 718 25 990 0 317 0 887 12 478 7 212 1 456 308 0 316 22 1 610 99 20 85 115 0 207 358 453

2016 72 433 72 243 70 705 1 538 190 190 0 0 .. .. .. .. 31 045 25 804 0 327 0 977 12 994 7 137 1 343 243 1 308 24 1 287 96 21 87 112 0 207 406 202

2017 75 933 75 738 74 107 1 631 195 195 0 0 .. .. .. .. 31 633 26 384 0 342 0 897 13 156 7 130 1 387 315 1 332 25 1 511 123 20 90 115 0 207 481 197

0 0 66 21 45 87 87 0 0 0 0 0 7 0 6 0 0 0 0 0 0 0 ..

0 0 132 77 55 561 561 0 0 0 0 0 385 232 153 0 0 0 0 0 0 0 ..

0 0 546 0 546 2 078 1 394 137 36 511 0 0 1 427 1 307 120 0 0 0 0 0 0 22 22

29 0 0 .. .. 74 0 33 41 0 0 0 2 548 1 699 0 849 0 0 0 0 0 82 77

52 0 0 .. .. 93 0 51 42 0 0 0 3 658 2 062 0 1 581 15 0 0 0 0 6 -2

47 0 0 .. .. 84 0 44 40 0 0 0 3 216 1 663 0 1 530 23 0 0 0 0 212 35

40 0 0 .. .. 84 0 45 39 0 0 0 4 511 1 282 0 1 417 236 1 576 0 0 0 214 7

47 0 0 .. .. 96 0 53 43 0 0 0 5 416 1 171 0 1 446 422 1 644 43 690 0 216 15

32 0 0 .. .. 97 0 55 42 0 0 0 4 945 1 318 0 1 475 447 897 82 726 0 199 6

32 23 0 .. .. 101 0 58 43 0 0 0 4 962 1 298 0 1 542 414 923 109 676 0 186 6

.. .. 0 3 3 .. .. .. .. ..

.. .. 0 1 1 .. 0 .. 0 ..

0 0 0 2 633 1 616 .. 461 461 117 117

5 0 0 6 094 4 301 2 1 129 1 129 286 286

8 0 0 8 564 5 355 7 1 698 1 698 430 430

8 169 0 7 358 5 762 4 1 810 1 810 458 458

20 187 0 7 912 6 469 3 1 876 1 876 475 475

34 167 0 8 256 6 424 3 1 729 1 729 466 466

33 160 0 8 460 6 637 3 1 867 1 867 393 393

33 147 0 8 675 6 675 4 1 838 1 838 387 387

REVENUE STATISTICS 2019 © OECD 2019

 245 1965 5213 Paid in respect of other goods Hunting and fishing taxes Economic activity tax Economic activity tax. surchage Advertising Tax on environment and pollution Other taxes on environment Tax on effluent, use of hydrocarbon and mines Other fees paid by households for licences Compensation for local taxes Vehicle inspection duty Municipal fees for private use of public space 5220 Non-recurrent taxes Tax and building permits Urban licenses Greenhouse gas emission trading Parafiscal taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Fees on guarantees Other taxes on production Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

.. .. .. .. .. .. .. .. .. .. .. .. 0 .. .. .. .. 0 0 .. .. .. .. ..

1980 1 .. .. .. .. .. .. .. .. .. .. .. 0 .. .. .. .. 0 49 49 0 .. .. ..

1990 1 038 0 925 0 27 0 0 0 0 86 0 0 1 017 327 0 0 690 72 22 0 22 .. .. ..

2000 2 884 28 1 934 0 0 0 42 45 179 140 6 510 1 793 1 117 451 0 225 0 3 0 3 0 3 971

2007 3 220 28 1 635 0 0 0 131 82 264 176 18 886 3 209 2 227 490 0 492 0 12 0 12 0 12 1 722

2010 3 490 34 1 785 0 0 0 142 47 228 165 17 1 072 1 596 859 260 0 477 0 523 0 523 515 8 1 509

2013 4 115 34 1 701 0 0 0 625 126 206 129 20 1 274 1 443 519 157 138 629 0 76 0 76 0 76 1 315

2015 4 226 30 1 798 0 0 0 563 180 245 118 19 1 273 1 832 575 200 412 645 0 189 0 189 0 189 1 803

2016 4 374 30 1 821 0 0 0 605 189 292 124 21 1 292 1 823 659 231 396 537 0 168 0 168 0 168 1 871

2017 4 446 27 1 849 0 0 0 610 183 323 138 23 1 293 2 000 784 284 451 481 0 125 0 125 0 125 1 930

.. .. .. .. .. .. 1 238 ..

.. .. .. .. .. .. 22 002 ..

.. .. .. .. .. .. 103 662 ..

0 .. .. 0 0 0 213 976 218 194

1 323 522 801 0 0 0 391 946 397 802

1 897 729 1 168 0 0 0 337 383 345 925

774 432 342 0 0 0 342 417 344 097

1 093 546 547 0 0 0 365 916 368 419

1 673 765 908 0 0 0 375 233 376 227

1 803 828 975 11 11 0 393 770 396 059

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 0 -3 454 0 0 214 740

0 0 522 -4 837 0 0 393 487

0 0 729 -8 558 0 0 338 096

0 0 432 -6 501 2 209 0 340 237

0 0 546 -4 851 1 170 0 365 296

0 0 765 -3 794 1 149 0 374 364

0 0 839 -3 209 1 133 0 394 835

.. ..

.. ..

.. ..

5 379 220 119

7 702 401 189

8 916 347 012

8 079 348 316

7 680 372 976

7 335 381 699

7 225 402 060

.. Not available Note: Year ending 31st December. From 2000, data are on accrual basis. From 1981 the figures take into account the classification procedures set out in the OECD Interpretative Guide. Consequently they are not completely comparable with the figures for earlier years though the amounts involved are quite small. Heading 1000: Includes a tax on property 'Contribucion Rustica' which would be more appropriately classified in 4110, and the 'Licencia fiscal industrial and professionales' which, because it is a tax levied by reference to the size of the firm, energy input, etc, would be more appropriately classified in 6000. The data necessary to provide a breakdown is not available. All subdivisions are estimated. Heading 2300: Contributions paid by self-employed were shown under heading 2100 until 1982. Heading 4100: Most of these receipts fall under 4110. Heading 4400: In 1988 revenues from taxes on legal Acts issued by Autonomous Communities (Local) are included in 4400. Heading 5121 comprises certain local levies which may include non-tax revenues. Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda.

StatLink 2 https://doi.org/10.1787/888934057305

REVENUE STATISTICS 2019 © OECD 2019

246 

Table 5.32. Sweden: Detailed country table, 1965-2017 Million SEK Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Coupon tax Duties on foreign artists National income tax individual Local income tax individual Tax reduction individual Other 1120 On capital gains Lottery prize tax 1200 Corporate 1210 On profits Tax on profits not distributed National income tax b.c. list Local income tax b.c. list Special tax on profits Taxes on pension insurance savings 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees Health insurance fees Unemployment insurance fees Pension fees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Survivors pension fees Health insurance fees Unemployment insurance fees Labour market fees Industrial injury insurance fees Seamen's pension fees Part pension fees Supplementary pension fees Parent insurance fees 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed Survivors pension fees Health insurance fees Industrial injury insurance fees Parent insurance fees Supplementary pension fees Reduction 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Special wage tax Child care fees Adult education fees Building research fees Labour welfare fees Labour education fees Labour market fees General wage fees 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households Special tax on real estate 4120 Others Forestry levy Special tax on real estate

1965 40 003 .. 21 956 19 500 19 390 9 4 8 676 9 294 0 1 407 110 110 2 456 2 456 1 1 425 1 030 0 0 0 0 4 851 743 743 0 0 .. .. 3 568 0 717 0 0 132 0 0 2 719 0 .. .. 540 0 260 0 0 280 0 .. .. 0 .. .. 13 0 0 0 13 0 0 0 0 712 10 0 .. 10 10 0

1980 259 216 .. 112 730 106 376 105 866 44 3 31 682 78 134 -3 997 0 510 510 6 354 6 354 10 2 078 4 266 0 0 0 0 74 647 254 9 245 0 .. .. 71 602 20 343 26 005 0 982 1 201 10 1 119 21 458 484 .. .. 2 791 943 992 64 58 734 0 .. .. 0 .. .. 6 759 61 4 740 614 105 257 982 0 0 2 424 16 0 .. 16 16 0

1990 755 953 .. 314 797 291 146 289 598 233 3 70 755 220 072 -1 465 0 1 548 1 548 23 651 23 651 3 19 774 0 3 874 0 0 0 205 867 823 5 818 0 .. .. 196 905 44 181 58 334 0 12 516 4 663 26 2 897 73 129 1 159 .. .. 8 139 1 580 1 702 191 106 4 560 0 .. .. 0 .. .. 18 686 0 13 080 1 555 0 2 033 0 0 2 018 26 630 8 946 3 877 3 877 5 069 423 4 646

2000 1 166 006 1 162 556 475 304 387 531 353 106 2 040 50 32 486 336 304 -18 872 1 098 34 425 60 87 772 87 772 0 74 501 0 0 13 271 0 0 306 974 63 074 0 0 63 074 63 074 0 237 527 14 847 74 097 0 45 975 12 030 30 0 71 335 19 215 237 527 0 5 618 451 1 988 365 573 2 241 0 5 618 0 756 756 0 50 106 22 391 0 0 0 0 0 112 27 603 39 890 23 286 13 321 13 321 9 965 22 9 943

2007 1 482 704 1 477 605 573 698 457 760 408 054 6 306 86 44 326 479 068 -122 029 296 49 707 0 115 937 115 937 0 103 150 0 0 12 787 0 0 388 505 81 088 0 0 81 088 81 088 0 300 010 19 611 100 979 0 48 471 7 844 0 0 97 748 25 356 300 010 0 8 391 662 3 297 264 856 3 312 0 8 391 0 -984 -984 0 83 279 30 225 0 0 0 0 0 156 52 898 36 228 25 899 13 474 13 474 12 424 34 12 390

2010 1 521 312 1 515 899 539 715 423 915 389 372 3 047 89 42 595 522 850 -179 890 681 34 543 0 115 800 115 800 0 103 944 0 0 11 856 0 0 384 668 89 175 0 0 89 175 89 175 0 288 426 20 362 71 292 0 55 443 8 146 0 0 106 828 26 355 288 426 0 7 468 687 2 082 275 888 3 536 0 7 468 0 -401 -401 0 107 515 33 090 0 0 0 0 0 219 74 207 36 509 26 402 11 593 11 593 14 809 18 14 791

2013 1 617 482 1 612 505 559 026 459 078 426 777 4 108 -1 44 664 581 934 -204 632 704 32 301 0 99 948 99 948 0 93 097 0 0 6 850 0 0 376 684 100 861 0 0 100 861 100 861 0 271 449 15 693 58 365 0 39 007 4 022 0 0 119 508 34 854 271 449 0 5 607 442 550 113 960 3 542 0 5 607 0 -1 233 -1 233 0 172 170 36 832 0 0 0 0 0 7 135 331 41 182 31 596 13 422 13 422 18 174 37 18 137

2015 1 809 354 1 803 111 649 780 525 901 456 837 4 615 2 52 480 635 719 -236 613 635 69 064 0 123 878 123 878 0 115 507 0 0 8 371 0 0 404 851 108 356 0 0 108 356 108 356 0 291 646 17 305 64 332 0 37 926 4 431 0 0 129 204 38 448 291 646 0 5 058 443 256 84 603 3 672 0 5 058 0 -209 -209 0 194 121 40 283 0 0 0 0 0 -1 153 839 43 852 32 444 13 320 13 320 19 124 19 19 105

2016 1 938 742 1 932 699 697 616 577 111 502 506 5 718 0 57 839 669 579 -231 424 795 74 605 0 120 505 120 505 0 115 860 0 0 4 646 0 0 438 870 113 340 0 0 113 340 113 340 0 321 430 18 954 78 540 0 41 632 4 856 0 0 135 341 42 108 321 430 0 5 058 444 326 113 663 3 514 0 5 058 0 -958 -958 0 203 432 43 640 0 0 0 0 0 1 159 791 46 254 33 445 13 548 13 548 19 897 14 19 883

2017 2 032 324 2 026 099 736 949 608 328 527 938 6 398 0 62 697 700 078 -241 976 741 80 391 0 128 621 128 621 0 124 419 0 0 4 202 0 0 443 110 118 740 0 0 118 740 118 740 0 320 387 11 983 74 389 0 43 924 3 422 0 0 142 220 44 448 320 387 0 4 819 256 273 58 625 3 606 0 4 819 0 -836 -836 0 233 192 45 977 0 0 0 0 0 1 187 213 45 472 32 876 13 999 13 999 18 877 15 18 863

REVENUE STATISTICS 2019 © OECD 2019

 247 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Taxes on financial and capital transactions Turnover tax on securities Tax on life group insurances 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Taxes on petrol and fuel Special sales tax Sales tax on motor vehicles Tobacco tax Tax on spirits Tax on wine Tax on beer and soft drinks Tax on energy consumption Taxes on electricity from certain sources Tax on wastes Tax on cassette tapes Tax on video recorders Tax on chemicals 5122 Profits of fiscal monopolies Alcohol monopoly wholesale Alcohol monopoly retailing Gaming monopoly retailing 5123 Customs and import duties Customs Agricultural levies 5124 Taxes on exports 5125 Taxes on investment goods Investment tax 5126 Taxes on specific services Betting tax Advertisement tax Tax on gambling Other specific services Tax on charter travelling Tax on air travel 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis

1965 366 361 5 155 143 12 181 181 0 0 0 .. .. 0 12 471 11 808 4 147 0 4 147 0 7 661 5 953 1 420 390 325 1 150 1 548 149 242 729 0 0 0 0 0 72 23 49 0 1 419 1 080 339 0 0 .. 217 79 0 0 138 0 .. 0 0 0 663 663 336 313 14 0 0 0 .. .. .. 40 003 ..

REVENUE STATISTICS 2019 © OECD 2019

1980 717 702 15 545 495 50 1 146 1 146 0 0 0 .. .. 0 62 234 58 474 34 643 34 643 0 0 23 831 19 941 4 229 585 553 3 087 4 431 930 964 5 162 0 0 0 0 0 204 116 88 0 2 433 1 300 1 133 0 0 .. 1 253 223 202 69 656 103 .. 0 0 0 3 760 3 760 1 241 2 476 43 0 0 422 0 422 .. 259 216 ..

1990 3 200 3 135 65 1 433 1 118 315 13 051 6 946 6 105 0 0 .. .. 0 188 709 181 587 112 399 112 399 0 0 69 188 55 332 17 171 1 098 1 983 5 636 6 205 2 922 2 532 16 352 1 018 0 194 221 .. 332 98 234 0 8 308 3 115 5 193 0 40 40 5 176 616 1 073 88 2 938 461 .. 0 0 0 7 122 7 122 2 003 5 055 64 0 0 1 264 0 1 264 .. 755 953 ..

2000 8 223 8 043 180 2 549 2 088 460 5 833 4 878 0 955 0 .. .. 0 288 803 281 370 199 606 197 483 0 2 123 81 764 70 313 39 011 0 195 7 747 4 902 3 567 2 355 11 451 0 1 085 0 0 .. 3 641 0 80 3 561 0 .. .. 0 0 .. 6 472 0 1 116 1 245 4 111 0 .. 0 1 339 0 7 433 7 433 4 969 2 464 0 0 0 1 479 0 1 479 3 450 1 144 233 1 166 006

2007 0 .. .. 23 15 8 10 305 9 414 0 891 0 .. .. 0 394 128 381 045 286 211 282 586 0 3 625 94 834 84 873 44 501 0 3 9 742 4 249 4 001 2 773 18 994 0 609 0 0 .. 3 952 0 296 3 657 0 .. .. 0 0 .. 4 341 0 657 1 315 2 369 0 .. 0 1 668 0 13 083 13 083 7 451 5 632 0 0 0 1 768 0 1 768 5 099 1 465 382 1 482 704

2010 0 .. .. 9 9 0 10 097 8 968 0 1 129 0 .. .. 0 446 071 429 672 326 685 322 603 0 4 082 102 986 91 470 47 426 0 0 10 588 4 324 4 589 3 219 21 035 0 289 0 0 .. 5 068 0 302 4 766 0 .. .. 0 0 .. 5 745 0 335 1 378 4 031 0 .. 0 703 0 16 400 16 400 8 550 7 850 0 0 0 1 421 0 1 421 5 412 1 496 374 1 521 312

2013 0 .. .. -4 -4 0 9 590 8 913 0 678 0 .. .. 0 461 637 445 135 341 952 337 822 0 4 130 103 183 88 168 43 869 0 0 11 136 4 001 4 887 3 329 20 827 0 119 0 0 .. 5 385 0 116 5 269 0 .. .. 0 0 .. 9 072 0 244 1 309 7 520 0 .. 0 559 0 16 502 16 502 8 275 8 227 0 0 0 1 806 0 1 806 4 976 1 611 798 1 617 482

2015 0 .. .. 0 0 0 11 408 10 895 0 513 0 .. .. 0 509 152 490 399 382 712 378 830 0 3 882 107 687 91 572 44 906 0 0 11 825 4 208 5 654 3 895 20 787 0 297 0 0 .. 5 001 0 198 4 803 0 .. .. 0 0 .. 10 587 0 200 1 353 9 034 0 .. 0 527 0 18 752 18 752 10 897 7 855 0 0 0 1 356 0 1 356 6 243 1 768 413 1 809 354

2016 0 .. .. 0 .. .. 12 809 12 331 0 478 0 .. .. 0 544 367 524 670 409 367 404 987 0 4 379 115 304 95 506 47 647 0 0 11 918 4 233 5 724 3 973 21 709 0 302 0 0 .. 5 112 0 289 4 823 0 .. .. 0 0 .. 14 269 0 201 1 455 12 613 0 .. 0 417 0 19 696 19 696 10 082 9 614 0 0 0 2 159 0 2 159 6 044 .. 1 938 742

2017 0 .. .. 0 .. .. 12 596 12 138 0 458 0 .. .. 0 565 119 545 195 427 738 425 053 0 2 685 117 457 97 927 47 145 0 0 11 872 4 327 5 985 4 122 23 557 0 185 0 0 735 4 974 0 282 4 691 0 .. .. 0 0 .. 14 150 0 170 1 485 12 496 0 .. 0 406 0 19 924 19 924 10 884 9 040 0 0 0 2 257 0 2 257 6 225 .. 2 032 324

248  1965 Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

0 0 0 0 8 108 0 1 174 114

0 0 0 0 13 903 0 1 496 607

0 0 0 0 14 884 0 1 536 196

0 0 0 0 15 881 0 1 633 363

0 0 0 0 16 697 0 1 826 051

0 0 0 0 17 986 0 1 956 728

0 0 0 0 19 225 0 2 051 549

.. ..

.. ..

.. ..

0 1 174 114

0 1 496 607

0 1 536 196

0 1 633 363

0 1 826 051

0 1 956 728

0 2 051 549

.. Not available Note: Year ending 31st December. From 2000 data are on accrual basis. Figures prior to 1970 are not strictly comparable with those of later years, though the amounts involved are insignificant. Heading 1000: Receipts are on accrual and not on a cash basis for all years. Heading 2000 includes some voluntary contributions. Source: Monthly reports of central Government Revenues (unpublished) National Audit Bureau, Stockholm. Local Government Finance (SOS), Tax assessment statistics (SOS) , National Central Bureau of Statistics, Stockholm.National Accounts (Statistical Reports), National Bureau of Statistics, Stockholm.

StatLink 2 https://doi.org/10.1787/888934057324

REVENUE STATISTICS 2019 © OECD 2019

 249

Table 5.33. Switzerland: Detailed country table, 1965-2017 Million CHF Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Direct federal tax Military service exemption tax Cantonal tax individuals Municipal tax individuals Withholding tax Coupons 1120 On capital gains Cantonal tax individuals Municipal tax individuals Direct federal tax 1200 Corporate 1210 On profits Direct federal tax Corporate cantonal tax Corporate municipal tax Withholding tax 1220 On capital gains Corporate tax on gains Corporate cantonal tax Corporate municipal tax 1300 Unallocable between 1100 and 1200 Withholding tax Property gains tax Other 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households Cantonal tax on buildings Municipal tax on buildings 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual Cantonal wealth tax Municipal wealth tax 4220 Corporate Direct federal tax on capital Cantonal tax on capital Municipal tax on capital 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Cantonal inheritance tax Municipal inheritance tax 4320 Gift taxes 4400 Taxes on financial and capital transactions Cantonal transfer tax Municipal transfer tax Securities issuance Securities trading Currency effects Securities issuance and trading 4500 Non-recurrent taxes

1965 11 237 4 616 3 748 3 547 245 35 1 473 1 322 358 114 201 84 112 5 868 801 153 363 285 0 67 2 28 37 0 .. .. .. 1 670 716 716 0 747 747 0 208 209 0 0 .. .. 0 1 108 78 78 20 58 0 692 420 206 214 272 21 142 109 142 142 128 14 0 196 48 21 99 19 9 0 0

REVENUE STATISTICS 2019 © OECD 2019

1980 46 385 21 022 18 056 17 622 2 525 103 7 510 6 235 1 249 0 434 229 190 15 2 966 2 818 781 1 230 807 0 148 7 77 64 0 .. .. .. 10 844 4 833 4 833 0 4 897 4 897 0 1 046 1 046 0 68 68 0 0 3 830 304 304 71 233 0 2 201 1 383 739 644 818 92 436 290 393 393 361 32 0 932 245 103 175 409 0 0 0

1990 85 367 40 203 27 824 27 824 4 432 135 12 856 10 402 0 0 0 .. .. .. 6 300 6 300 2 214 2 576 1 510 0 0 .. .. .. 6 079 4 044 2 035 0 19 892 9 312 9 312 0 9 320 9 320 0 1 261 1 261 0 0 .. .. 0 7 586 447 447 125 322 0 3 382 2 194 1 232 962 1 188 0 760 428 896 896 820 76 0 2 245 115 39 0 0 0 2 091 0

2000 127 572 56 411 37 948 37 948 5 713 163 17 592 14 481 0 0 0 .. .. .. 11 323 11 323 4 928 3 989 2 406 0 0 .. .. .. 7 140 6 202 938 0 30 750 14 385 14 385 0 14 398 14 398 0 1 967 1 967 0 0 .. .. 0 12 333 735 735 187 548 0 5 254 3 972 2 241 1 731 1 282 0 821 461 1 215 1 215 1 118 97 0 4 342 144 52 0 0 0 4 146 0

2007 151 923 69 790 47 994 47 994 8 589 138 23 094 16 174 0 0 0 .. .. .. 16 161 16 161 6 800 6 098 3 263 0 0 .. .. .. 5 635 4 211 1 424 0 34 949 16 356 16 356 0 16 371 16 371 0 2 222 2 222 0 0 .. .. 0 12 223 895 895 265 630 0 7 002 5 309 3 145 2 164 1 693 0 1 107 586 869 869 774 96 0 2 562 182 42 405 1 933 0 0 0

2010 163 017 74 439 51 835 51 835 9 880 155 24 957 16 844 0 0 0 .. .. .. 16 378 16 378 8 006 5 445 2 927 0 0 .. .. .. 6 226 4 723 1 502 0 38 369 17 573 17 573 0 17 600 17 600 0 3 197 3 197 0 0 .. .. 0 12 402 968 968 286 682 0 7 105 5 576 3 324 2 252 1 529 0 969 561 974 974 886 88 0 2 428 182 50 779 1 417 0 0 0

2013 173 557 79 271 53 803 53 803 9 655 163 26 273 17 712 0 0 0 .. .. .. 17 815 17 815 8 698 5 985 3 132 0 0 .. .. .. 7 653 5 619 2 033 0 42 654 19 710 19 710 0 19 742 19 742 0 3 202 3 202 0 0 .. .. 0 12 037 1 052 1 052 303 748 0 7 403 5 785 3 532 2 253 1 617 0 1 032 585 966 966 854 112 0 1 671 185 52 182 1 253 0 0 0

2015 181 466 84 376 56 377 56 377 10 394 173 27 185 18 625 0 0 0 .. .. .. 19 443 19 443 9 731 6 294 3 418 0 0 .. .. .. 8 556 6 543 2 014 0 44 073 20 436 20 436 0 20 468 20 468 0 3 169 3 169 0 0 .. .. 0 13 126 1 138 1 138 349 789 0 8 083 6 604 4 044 2 560 1 479 0 947 531 1 088 1 088 964 124 0 1 902 177 52 360 1 314 0 0 0

2016 183 981 85 680 57 072 57 072 10 525 174 27 532 18 841 0 0 0 .. .. .. 20 822 20 822 10 532 6 641 3 649 0 0 .. .. .. 7 786 5 619 2 167 0 44 527 20 627 20 627 0 20 663 20 663 0 3 237 3 237 0 0 .. .. 0 13 531 1 203 1 203 391 811 0 8 688 7 009 4 238 2 771 1 679 0 1 080 599 1 148 1 148 1 018 130 0 1 547 184 52 209 1 102 0 0 0

2017 191 040 90 394 57 817 57 817 10 397 175 28 070 19 175 0 0 0 .. .. .. 20 535 20 535 10 547 6 454 3 534 0 0 .. .. .. 12 042 9 710 2 332 0 44 998 20 887 20 887 0 20 922 20 922 0 3 189 3 189 0 0 .. .. 0 14 439 1 270 1 270 342 927 0 9 002 7 328 4 508 2 820 1 673 0 1 093 580 1 191 1 191 1 042 149 0 1 973 191 60 407 1 315 0 0 0

250  1965 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax Automobile duty Other sales taxes 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Beer tax Excises on tobacco Other price supplements Fuel tax Additional fuel tax Road tax Mineral oil tax on combustibles Automobile duty Tax on distilled spirits Electricity consumption tax 5122 Profits of fiscal monopolies Alcohol monopoly Salt monopoly Water monopoly Other 5123 Customs and import duties Import duties Tobacco duty Additional duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Games in B casinos Confederation Cantonal entertainment tax Municipal entertainment tax Other cantonal expenditure taxes Other municipal expenditure taxes Premium stamp duty Lottery taxes Other 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Paid by households in respect of motor vehicles Paid by households in respect of motorway tax sticker 5212 Paid by others: motor vehicles Paid by others in respect of motor vehicles Paid by others in respect of motorway tax sticker Paid by others in respect of heavy vehicle charge 5213 Paid in respect of other goods Hunting and fishing Cantonal dog license Municipal dog license Cantonal inns Cantonal royalties Other Environmental incentive fees Royalties and concessions 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Exemption tax Other

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. 0 3 843 3 582 1 191 0 1 191 .. .. 0 2 391 1 016 26 190 104 467 229 0 0 0 0 0 158 111 16 30 1 1 104 972 114 18 0 0 113 2 17 11 24 19 40 0 0 0 0 0 261 261 152 .. ..

.. .. 0 10 689 9 863 4 772 0 4 772 .. .. 0 5 091 3 427 33 634 542 955 1 263 0 0 0 0 0 472 354 25 90 3 953 923 6 24 0 0 239 2 37 19 63 6 112 0 0 0 0 0 826 826 501 .. ..

.. .. 616 17 546 15 975 9 871 9 871 0 .. .. 0 6 058 4 604 0 15 1 503 1 334 1 753 0 0 0 0 0 0 .. .. .. .. 1 201 1 201 0 0 0 0 253 2 23 46 .. .. .. 181 0 0 0 46 1 570 1 570 1 075 921 154

.. .. 786 27 864 25 302 16 917 16 594 323 323 0 0 8 337 6 810 0 32 1 783 2 975 2 020 0 0 0 1 0 0 .. .. .. .. 1 096 1 096 0 0 0 0 431 37 27 26 0 0 0 320 20 0 0 47 2 562 2 562 1 573 1 336 237

.. .. 895 34 711 30 669 19 962 19 604 358 358 0 0 10 663 7 805 107 2 247 3 3 076 2 071 0 20 0 281 0 0 .. .. .. .. 1 040 1 040 0 0 0 0 1 818 449 39 18 0 0 645 474 193 0 0 44 4 043 4 043 1 845 1 580 265

.. .. 927 37 216 32 264 21 035 20 662 373 373 0 0 11 191 8 295 112 2 417 0 3 110 2 082 0 20 0 296 259 0 .. .. .. .. 1 079 1 079 0 0 0 0 1 816 381 101 17 0 0 659 459 199 0 0 38 4 952 4 952 1 953 1 667 286

.. .. 946 38 930 33 861 22 870 22 501 369 369 0 0 10 936 8 099 113 2 354 0 3 034 2 025 0 23 0 292 258 0 .. .. .. .. 1 059 1 059 0 0 0 0 1 778 308 73 15 0 0 700 466 216 0 0 55 5 069 5 069 1 977 1 685 292

.. .. 915 39 092 33 760 22 791 22 397 393 393 0 0 10 901 8 056 114 2 255 3 2 864 1 905 0 19 0 279 617 0 .. .. .. .. 1 056 1 056 0 0 0 0 1 789 272 67 15 0 0 715 517 204 0 0 68 5 332 5 328 2 074 1 768 306

.. .. 946 39 351 33 775 22 744 22 396 349 349 0 0 10 960 8 089 131 2 186 3 2 848 1 894 0 17 0 279 731 0 .. .. .. .. 1 134 1 134 0 0 0 0 1 737 274 68 16 0 0 706 472 202 0 0 71 5 576 5 572 2 109 1 801 308

.. .. 1 004 40 243 34 380 23 298 22 902 396 396 0 0 11 011 8 105 112 2 195 3 2 791 1 855 0 18 0 282 847 0 .. .. .. .. 1 103 1 103 0 0 0 0 1 804 273 66 18 0 0 713 532 201 0 0 72 5 862 5 858 2 136 1 819 317

76 .. .. .. 33 9 3 2 12 5 2 0 0 0 0 0 .. .. .. ..

251 .. .. .. 74 20 9 8 24 12 1 0 0 0 0 0 .. .. .. ..

431 367 39 25 64 .. 6 14 0 0 0 3 42 0 0 140 42 98 98 ..

799 686 59 54 190 0 9 21 0 0 33 73 53 0 0 215 65 151 151 ..

1 901 395 66 1 440 296 0 8 25 0 0 33 166 64 0 0 249 75 174 174 ..

2 092 417 72 1 604 907 0 8 30 0 0 30 755 84 0 0 590 274 316 187 130

2 093 421 73 1 599 999 0 10 33 0 0 31 833 93 0 0 664 300 364 191 173

2 054 442 77 1 536 1 199 0 9 35 0 0 24 1 036 94 5 0 799 342 457 190 267

2 059 450 77 1 532 1 404 0 10 38 0 0 15 1 236 105 4 0 891 344 547 201 346

2 249 455 79 1 715 1 473 0 10 43 0 0 13 1 294 114 5 0 966 337 629 199 431

REVENUE STATISTICS 2019 © OECD 2019

 251 Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in national accounts Tax excluded from national accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: taxes and actual social contributions Imputed social contributions National Accounts: taxes and all social contributions

1965 11 237 ..

1980 46 385 ..

.. .. .. .. .. .. .. .. ..

1990

2000

2007

2010

2013

2015

2016

2017

.. 85 367

.. 127 572

.. 151 923

.. 163 017

.. 173 557

.. 181 466

.. 183 981

.. 191 040

.. .. .. .. .. .. ..

0 0 0 -242 0 0 85 126

0 0 0 -733 0 0 126 839

0 0 0 -964 0 0 150 959

0 0 0 -1 101 0 0 161 916

0 0 0 -1 265 0 0 172 292

0 0 0 -1 061 0 0 180 405

0 0 0 -1 001 0 0 182 980

0 0 0 -874 0 0 190 167

.. ..

362 85 488

501 127 340

468 151 427

399 162 315

482 172 774

334 180 739

385 183 365

471 190 638

.. Not available Note: Calendar year ending on 31 December. The data is on an accrual basis. The pre-1970 figures are not strictly comparable with those from the following years which were revised slightly. "Parish taxes" are not reported in these statistics from 1985 onward. In section 1100: payments made in consideration for exemption from military service could be classed under nontax receipts. Section 2000 (Social security contributions) has been revised from 1985 onward to take account of the sectoring of government units adopted when switching to the ESA 95 system of accounts (currently ESA 2010). Consequently, health insurance contributions and those to the Swiss National Accident Insurance Fund are now excluded from section 2000. Source: Financial Statistics, Federal Finance Administration.

StatLink 2 https://doi.org/10.1787/888934057343

REVENUE STATISTICS 2019 © OECD 2019

252 

Table 5.34. Turkey: Detailed country table, 1965-2017 Million TRY 1965 Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Income tax 1120 On capital gains 1200 Corporate 1210 On profits Corporation tax 1220 On capital gains 1300 Unallocable between 1100 and 1200 Fiscal balance tax Capital gains tax on real estate sales 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property Real estate tax 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes Gift and inheritance tax 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions Stamp tax Real estate purchase tax Title deed fees Notary fees 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Sales taxes Domestic production tax Domestic production tax on petrol Production tax on monopoly goods Sugar consumption taxes Motor vehicles purchase tax (Total) Motor vehicles purchase tax Additional motor vehicle purchase tax Revenue from other excises Petroleum consumption tax 5122 Profits of fiscal monopolies

1980 0 0 0 0 0 0 0 0 0 0 0 .. .. 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 0 0 0 .. .. 0 .. .. 0 0 .. .. 0 0 0 0 0 0 .. .. 0 0 0 0 .. .. .. 0 0 0 0 0 0 0 0 0 0 0 0 0

1990 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 0 0 0 .. .. 0 .. .. 0 0 .. .. 0 0 0 0 0 0 .. .. 0 0 0 0 .. .. .. 0 0 0 0 0 0 0 0 0 0 0 0 0

79 26 21 21 21 0 5 5 5 0 0 .. .. 15 6 .. .. 9 .. .. 1 .. .. 0 .. .. 0 2 0 .. .. .. 0 .. .. 0 0 .. .. 2 2 0 0 0 0 .. .. 0 22 22 16 14 0 1 6 1 0 0 0 0 0 1 .. .. 0 0 0

2000 40 263 11 890 8 954 8 954 8 954 0 2 935 2 935 2 935 0 0 .. .. 7 543 2 712 2 712 0 3 619 3 619 0 1 211 1 211 0 0 .. .. 0 1 272 191 191 .. .. 0 .. .. 15 15 .. .. 1 065 818 0 207 40 0 .. .. 0 16 901 16 328 9 735 9 735 0 0 6 593 4 718 0 0 0 0 0 916 498 418 533 3 269 0

2007 203 053 48 197 34 447 34 447 34 447 0 13 751 13 751 13 751 0 0 .. .. 44 052 17 867 17 867 0 20 442 20 442 0 5 743 5 743 0 0 .. .. 0 7 621 1 464 1 464 .. .. 0 .. .. 125 125 .. .. 6 032 3 642 0 2 000 389 0 .. .. 0 96 766 92 605 43 285 43 285 0 0 49 320 39 111 0 0 0 0 0 4 293 4 293 0 12 765 22 052 0

2010 287 873 61 317 40 392 40 392 40 392 0 20 925 20 925 20 925 0 0 .. .. 71 696 26 934 26 934 0 39 363 39 363 0 5 399 5 399 0 0 .. .. 0 11 684 2 669 2 669 .. .. 0 .. .. 215 215 .. .. 8 800 5 083 0 3 329 388 0 .. .. 0 137 252 131 878 62 533 62 533 0 0 69 345 57 285 0 0 0 0 0 6 193 6 193 0 19 395 31 697 0

2013 458 698 92 749 63 761 63 761 63 761 0 28 988 28 988 28 988 0 0 .. .. 125 871 49 831 49 831 0 71 184 71 184 0 4 856 4 856 0 0 .. .. 0 21 280 3 847 3 847 .. .. 0 .. .. 340 340 .. .. 17 093 9 416 0 7 072 606 0 .. .. 0 211 257 203 364 100 723 100 723 0 0 102 641 85 462 0 0 0 0 0 10 565 10 565 0 29 739 45 158 0

2015 586 722 119 144 85 756 85 756 85 756 0 33 388 33 388 33 388 0 0 .. .. 170 282 64 214 64 214 0 95 067 95 067 0 11 001 11 001 0 0 .. .. 0 28 582 5 882 5 882 .. .. 0 .. .. 435 435 .. .. 22 265 12 045 0 9 530 690 0 .. .. 0 259 964 250 261 121 070 121 070 0 0 129 191 105 922 0 0 0 0 0 17 027 17 027 0 38 066 50 830 0

2016 660 007 139 574 96 605 96 605 96 605 0 42 970 42 970 42 970 0 0 .. .. 190 247 72 850 72 850 0 107 905 107 905 0 9 493 9 493 0 0 .. .. 0 31 873 6 729 6 729 .. .. 0 .. .. 619 619 .. .. 24 525 13 419 0 10 381 724 0 .. .. 0 287 948 277 580 130 822 130 822 0 0 146 757 120 399 0 0 0 0 0 18 873 18 873 0 45 230 56 296 0

2017 773 406 165 306 112 401 112 401 112 401 0 52 906 52 906 52 906 0 0 .. .. 226 720 86 410 86 410 0 128 331 128 331 0 11 979 11 979 0 0 .. .. 0 34 857 6 809 6 809 .. .. 0 .. .. 718 718 .. .. 27 331 15 596 0 10 970 765 0 .. .. 0 336 256 324 935 155 680 155 680 0 0 169 256 138 338 0 0 0 0 0 22 017 22 017 0 52 718 63 603 0

REVENUE STATISTICS 2019 © OECD 2019

 253 1965 5123 Customs and import duties Customs duty Customs duty on petrol Production tax on imports Production tax on petrol imports Stamp duty on imports Wharf duty Other 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Bank, insurance transaction tax Transportation tax PTT service tax Tax on football pool Lottery tax 5127 Other taxes on internat. trade and transactions Foreign travel expenditures tax 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes Motor vehicles tax 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles Motor vehicles tax Traffic fees 5213 Paid in respect of other goods 5220 Non-recurrent taxes Building construction tax 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Funds Vocatial Train Pro.F. Tax penalties and fines Municipalities revenue Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. 0 .. 0 0 .. .. .. .. .. .. 0 ..

1980 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. 0 0 0 0 0 0 .. .. .. .. 1 ..

1990 4 1 0 0 0 2 1 0 0 0 1 1 0 0 0 0 0 .. 0 0 0 0 0 .. .. .. .. .. 0 .. 0 13 0 13 .. .. .. .. 79 ..

2000 462 449 0 0 0 0 0 13 0 0 997 997 0 0 0 0 0 .. 416 0 572 359 359 0 359 302 58 0 213 .. 0 2 658 0 2 658 1 938 67 548 106 40 263 ..

2007 2 478 2 441 0 0 0 0 0 37 0 0 7 686 3 149 0 4 211 0 327 0 .. 46 0 4 161 4 161 0 0 4 161 3 521 640 0 0 .. 0 6 417 0 6 417 0 0 4 191 2 227 203 053 ..

2010 3 319 3 240 0 0 0 0 0 80 0 0 4 005 3 571 0 0 0 434 0 .. 4 736 0 5 374 5 374 5 374 0 5 374 5 033 341 0 0 .. 0 5 924 0 5 924 0 0 2 689 3 235 287 873 ..

2013 5 542 5 409 0 0 0 0 0 133 0 0 6 853 6 160 0 0 0 692 0 .. 4 785 0 7 894 7 894 7 894 0 7 894 7 353 540 0 0 .. 0 7 541 0 7 541 0 0 3 175 4 366 458 698 ..

2015 8 521 8 280 0 0 0 0 0 240 0 0 10 014 9 172 0 0 0 842 0 .. 4 734 0 9 703 9 703 9 703 0 9 703 8 949 754 0 0 .. 0 8 750 0 8 750 0 0 3 779 4 971 586 722 ..

2016 9 413 9 065 0 0 0 0 0 348 0 0 11 968 11 068 0 0 0 900 0 .. 4 978 0 10 368 10 368 10 368 0 10 368 9 986 382 0 0 .. 0 10 365 0 10 365 0 0 4 850 5 515 660 007 ..

2017 12 837 12 329 0 0 0 0 0 508 0 0 14 262 13 270 0 0 0 993 0 .. 3 818 0 11 321 11 321 11 321 0 11 321 10 825 496 0 0 .. 0 10 266 0 10 266 0 0 3 838 6 429 773 406 ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. ..

.. Not available Note: From 1982 the data are based on the fiscal year ending 31st December. Before that the data are on a fiscal year basis beginning 1st March. Revenue is reported on a cash basis except for social security contributions which are reported on an assessment basis. The figures under the local tax collections include taxes under ''Municipalities Revenues Law'' and Property tax. They also include transfers to the local authorities from central budget tax revenues under the revenue sharing system. Heading 2000: Before 2003, contributions to some private social security schemes are included in this heading. Source: Bulletin of national accounts and the Budget revenue Bulletin.

StatLink 2 https://doi.org/10.1787/888934057362

REVENUE STATISTICS 2019 © OECD 2019

254 

Table 5.35. United Kingdom: Detailed country table, 1965-2017 Million GBP Total tax revenue Total tax revenue exclusive of custom duties 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Income tax Surtax 1120 On capital gains 1200 Corporate 1210 On profits Petroleum revenue tax Supplementary petroleum duty Corporation tax Corporation tax overspill relief Profits tax Windfall tax Betting tax Non fossil fuel obligation levy 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce Selective employment tax National insurance surcharge Apprenticeship Levy 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households Northern Ireland rates paid to CG Council tax Rates paid to LA 4120 Others National non-domestic rates Rates paid to LA Northern Ireland rates paid to CG London Regional Transport levy LA payments of NNDR NPISH payments of NNDR Crossrail Business rates supplement 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Death duties Development land tax Taxes on other capital transfers Special tax on bank deposits Betterment duty Special charges Special contribution Equal pay on capital transfers 4320 Gift taxes 4400 Taxes on financial and capital transactions Stamp duties 4500 Non-recurrent taxes 4510 On net wealth

1965 10 945 .. 4 050 3 618 3 615 .. .. 3 484 484 .. .. .. .. .. .. .. .. 0 -52 1 685 770 .. .. 831 .. .. 75 .. .. 9 .. .. 0 .. .. .. 1 591 1 228 539 .. .. .. 689 .. .. .. .. .. .. .. 0 .. .. 287 287 .. .. .. .. .. .. .. .. 0 76 .. 0 ..

1980 81 153 .. 30 651 23 868 23 376 23 370 6 492 6 783 6 510 1 799 0 4 712 -1 0 0 0 0 273 0 13 531 5 228 .. .. 8 210 .. .. 317 .. .. -224 .. .. 3 498 0 3 498 0 9 774 8 665 3 687 37 0 3 650 4 978 0 4 925 53 0 0 0 0 0 .. .. 479 479 423 42 14 0 0 0 0 0 0 630 630 0 ..

1990 202 368 .. 79 576 59 506 57 614 57 614 0 1 892 20 070 18 994 941 0 18 053 0 0 0 0 0 1 076 0 34 457 13 296 13 296 0 19 984 19 984 0 1 177 1 177 0 0 .. .. 0 .. .. .. 16 538 13 462 2 373 113 0 2 260 11 089 7 542 2 869 115 47 469 47 0 0 .. .. 1 321 1 321 1 278 6 37 0 0 0 0 0 0 1 755 1 755 0 ..

2000 358 654 356 854 142 197 104 136 101 925 101 925 0 2 211 38 061 35 730 1 540 0 34 190 0 0 0 0 0 2 331 0 60 252 24 175 24 175 0 34 028 34 028 0 2 049 2 049 0 0 .. .. 0 .. .. .. 41 134 30 552 14 205 141 13 991 73 16 347 14 966 149 207 0 889 136 0 0 .. .. 2 215 2 215 2 156 0 59 0 0 0 0 0 0 8 367 8 367 0 ..

2007 508 148 506 074 202 063 151 157 147 309 147 309 0 3 848 50 906 47 615 1 387 0 45 514 0 0 0 590 124 3 291 0 93 210 36 585 36 585 0 53 765 53 765 0 2 860 2 860 0 0 .. .. 0 .. .. .. 63 392 44 891 23 609 265 23 217 127 21 282 19 358 267 353 0 1 111 193 0 0 .. .. 3 867 3 867 3 764 0 50 0 0 0 0 53 0 14 634 14 634 0 ..

2010 514 132 511 199 193 806 147 019 144 502 144 502 0 2 517 46 787 45 911 1 349 0 43 919 0 0 0 568 75 876 0 97 346 38 703 38 703 0 55 887 55 887 0 2 756 2 756 0 0 .. .. 0 .. .. .. 61 768 50 028 25 919 335 25 438 146 24 109 21 602 497 361 0 1 236 245 168 0 .. .. 2 642 2 642 2 592 0 50 0 0 0 0 0 0 9 098 9 098 0 ..

2013 567 150 564 236 201 542 156 570 152 668 152 668 0 3 902 44 972 43 935 1 296 0 41 972 0 0 0 605 62 1 037 0 106 085 41 481 41 481 0 62 019 62 019 0 2 585 2 585 0 0 .. .. 0 .. .. .. 70 094 55 139 27 640 409 27 061 170 27 499 24 611 567 373 0 1 389 342 217 0 .. .. 3 379 3 379 3 293 0 50 0 0 0 0 36 0 11 540 11 540 36 ..

2015 609 653 606 576 214 870 168 873 163 291 163 291 0 5 582 45 997 44 882 -552 0 44 814 0 0 0 595 25 1 115 0 114 067 44 454 44 454 0 66 491 66 491 0 3 122 3 122 0 0 .. .. 0 .. .. .. 76 563 58 185 29 356 384 28 777 195 28 829 25 834 600 398 0 1 389 384 224 0 .. .. 4 442 4 442 4 359 0 50 0 0 0 0 33 0 13 789 13 789 147 ..

2016 644 555 641 237 229 942 176 642 169 582 169 582 0 7 060 53 300 52 022 -768 0 52 093 0 0 0 686 11 1 278 0 121 900 47 304 47 304 0 71 407 71 407 0 3 189 3 189 0 0 .. .. 0 .. .. .. 81 345 60 262 30 598 372 30 018 208 29 664 26 610 629 410 0 1 389 395 231 0 .. .. 4 801 4 801 4 703 0 50 0 0 0 0 48 0 16 023 16 023 259 ..

2017 681 855 678 436 243 181 185 560 177 182 177 182 0 8 378 57 621 56 372 -634 0 56 267 0 0 0 737 2 1 249 0 130 595 50 411 50 411 0 76 748 76 748 0 3 436 3 436 0 0 .. .. 1 842 .. .. 1 842 85 555 62 799 32 273 362 31 693 218 30 526 27 341 675 420 0 1 389 430 271 0 .. .. 5 382 5 382 5 283 0 50 0 0 0 0 49 0 17 099 17 099 275 ..

REVENUE STATISTICS 2019 © OECD 2019

 255 1965 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes Value added tax Adj. to VAT contribution Purchase tax 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Beer Wines, spirits, cider and perry Tobacco Hydrocarbon oil Other excise duties Sugar levy Soft Drinks Levy 5122 Profits of fiscal monopolies 5123 Customs and import duties Custom duties Import duties Agricultural levies Temporary charges of import British Transport Police 5124 Taxes on exports Levies on exports 5125 Taxes on investment goods 5126 Taxes on specific services Betting and gaming National Lottery contributions to fund Air passenger duty Insurance premium tax Bank Levy - Stability Fee Scheme Light Dues 5127 Other taxes on internat. trade and transactions 5128 Other taxes Fossil fuel levy European coal and steel levy Gas levy Car tax Landfill tax Climate change levy Aggregates levy Hydro benefit Renewable energy obligations Channel 4 advertising formula Milk super levy Contracts for Difference 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Motor vehicle duty Boat licences 5212 Paid by others: motor vehicles Motor vehicle levy 5213 Paid in respect of other goods IBA levy Telecommunications regulator fees Gas regulator fees Electricity regulator fees Water regulator fees Rail regulator fees Company registration surplus fees Consumer and credit act fees Levy funded bodies 1936 Tithe Act payments Recurrent taxes paid in respect of other goods

.. 0 3 619 3 406 647 0 .. .. .. 647 0 2 759 2 383 .. .. .. .. .. .. .. 0 343 .. .. .. .. .. 0 .. 0 33 .. .. .. .. .. .. 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 212 212 118 .. .. 74 .. 20 .. .. .. .. .. .. .. .. .. .. ..

REVENUE STATISTICS 2019 © OECD 2019

1980 .. 0 23 699 22 677 11 897 11 897 11 893 4 0 0 0 10 780 8 616 1 029 1 513 2 735 3 327 12 12 .. 0 1 109 0 855 254 0 0 -1 -1 0 456 456 0 0 0 0 0 0 600 0 21 12 83 484 0 0 0 0 0 0 0 0 1 378 1 378 729 726 3 588 588 61 .. .. .. .. .. .. .. .. .. .. ..

1990 .. 0 62 780 59 379 34 136 34 136 33 620 516 0 0 0 25 243 19 707 2 220 2 627 5 541 9 302 17 .. .. 0 1 837 0 1 722 115 0 0 36 36 0 1 022 1 022 0 0 0 0 0 0 2 641 875 11 291 1 464 0 0 0 0 0 0 0 0 0 3 401 3 401 1 841 1 837 4 1 134 1 134 426 134 7 2 5 6 0 12 163 97 0 0

2000

2007

2010

2013

0 0 113 271 108 288 64 302 64 302 64 202 100 0 0 0 43 986 37 315 2 813 3 751 7 666 23 041 0 44 0 0 286 0 0 286 0 0 0 .. 0 5 826 1 522 1 590 940 1 707 0 67 0 559 56 0 0 0 461 0 0 42 0 0 0 0 0 4 983 4 983 2 996 2 992 4 1 614 1 614 373 0 12 0 0 11 14 0 119 217 0 0

0 0 147 409 141 355 92 051 92 051 92 025 26 0 0 0 49 304 40 427 3 042 5 008 7 862 24 512 0 3 0 0 448 0 0 338 0 110 0 .. 0 6 523 959 1 310 1 883 2 306 0 65 0 1 906 0 0 0 0 877 690 339 0 0 0 0 0 0 6 054 6 054 4 096 4 096 0 1 288 1 288 670 0 17 0 0 11 12 0 281 349 0 0

0 0 158 279 150 838 95 946 95 946 95 865 81 0 0 0 54 892 45 454 3 278 6 075 9 076 27 013 0 12 0 0 125 0 0 0 0 125 0 .. 0 7 292 1 092 1 625 2 094 2 401 0 80 0 2 021 0 0 0 0 1 065 666 290 0 0 0 0 0 0 7 441 7 441 4 561 4 561 0 1 279 1 279 1 601 0 12 0 0 12 12 0 480 1 040 0 45

36 0 186 515 178 932 118 044 118 044 118 234 -190 0 0 0 60 888 46 588 3 337 7 063 9 479 26 697 0 12 0 0 128 0 0 0 0 128 0 .. 0 11 601 1 538 1 644 2 960 3 018 2 352 89 0 2 571 0 0 0 0 1 191 1 098 282 0 0 0 0 0 0 7 583 7 583 4 312 4 312 0 1 789 1 789 1 482 0 0 0 0 24 12 0 480 922 0 44

2015 147 0 201 076 193 633 129 443 129 443 129 327 116 0 0 0 64 190 47 294 3 294 7 385 9 190 27 415 0 10 0 0 142 0 0 0 0 142 0 .. 0 13 620 2 053 1 713 3 119 3 294 3 363 78 0 3 134 0 0 0 0 1 028 1 752 354 0 0 0 0 0 0 7 443 7 443 3 823 3 823 0 2 076 2 076 1 544 0 0 0 0 27 12 0 480 970 0 55

2016 259 0 208 050 200 465 133 856 133 856 133 857 -1 0 0 0 66 609 47 951 3 288 7 578 9 087 27 989 0 9 0 0 145 0 0 0 0 145 0 .. 0 15 203 2 329 1 713 3 150 4 827 3 111 73 0 3 310 0 0 0 0 1 024 1 881 405 0 0 0 0 0 0 7 585 7 585 3 784 3 784 0 2 205 2 205 1 596 0 0 0 0 24 12 0 480 1 019 0 61

2017 275 0 217 263 209 481 141 336 141 336 141 590 -254 0 0 0 68 145 48 697 3 443 8 151 9 122 27 973 0 8 0 0 145 0 0 0 0 145 0 .. 0 15 663 2 235 1 713 3 398 5 670 2 568 79 0 3 640 0 0 0 0 904 1 878 375 0 0 0 0 483 0 7 782 7 719 4 012 4 012 0 2 214 2 214 1 493 0 0 0 0 24 12 0 480 915 0 62

256  1965 5220 Non-recurrent taxes Immigration Skills Charge 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Community charge Custom duties collected for the EU Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1980

1990

2000

2007

2010

2013

2015

2016

2017

0 .. 1 0 .. .. .. ..

0 .. -356 0 .. .. .. ..

0 .. 0 9 017 0 9 017 9 017 ..

0 .. 0 0 .. .. .. 1 800

0 .. 0 0 .. .. .. 2 074

0 .. 0 0 .. .. .. 2 933

0 .. 0 0 .. .. .. 2 914

0 .. 0 0 .. .. .. 3 077

0 .. 0 0 .. .. .. 3 318

63 63 0 0 .. .. .. 3 419

.. .. .. .. .. .. 10 945 ..

.. .. .. .. .. .. 81 153 ..

7 454 6 973 481 0 .. .. 202 400 202 368

4 651 1 233 3 418 1 0 1 355 355 358 654

20 031 4 414 15 617 762 549 213 507 907 508 148

28 880 5 542 23 338 1 260 947 313 507 888 514 132

29 710 2 538 27 172 1 470 979 491 559 762 567 150

28 539 2 571 25 968 2 226 800 1 426 599 136 609 653

27 430 2 471 24 959 2 652 919 1 733 632 643 644 555

25 940 2 336 23 604 3 574 1 192 2 382 667 362 681 855

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

1 323 0 6 973 0 3 288 0 213 952

2 062 0 1 233 0 8 103 0 370 052

4 072 0 4 963 0 18 629 0 535 812

4 731 0 6 489 0 21 217 0 546 569

5 816 0 3 517 0 22 438 0 598 921

7 261 0 3 371 0 25 025 0 645 310

8 082 0 3 390 0 25 903 0 681 930

8 861 0 3 528 0 26 678 0 720 147

.. ..

.. ..

3 966 217 918

4 192 374 244

1 360 537 172

1 530 548 099

1 293 600 214

1 563 646 873

1 622 683 552

1 199 721 346

.. Not available Note: Year ending 31st December. From 1990 data are on accrual basis. Corporate income tax revenues for the United Kingdom are based on data provided in July; this was prior to revisions made to the historic Corporation tax data in September, so the revisions are not reflected here. For the latest UK Corporation tax data, please see www.gov.uk/government/statistics/corporationtax-statistics-2019 the main revisions are explained on page 13 of

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/833371/Aug19_Receipts_NS_Bulletin_Final .odt.

Heading 1210: The corporate tax figures include company income tax from 1990 onwards. Heading 2000: Includes some voluntary contributions which cannot be separately identified. Heading 6200: The community charge replaced domestic rates in Scotland in April 1989 and was extended to England and Wales in April 1990. This tax has been classified in heading 6200 as it is a lump-sum tax levied on each adult in a household (domestic rates are classified in heading 4100). Headings for nonwastable tax credits 1110 and 1210 are consistent with the guidelines, and the figures in the data are treated accordingly. The following method is adopted separately for Working Families 'Tax Credit and Disabled Persons Tax Credit' paid from 1999 to 2003. For each calendar, a random sample of awards over-lapping the quarter is taken. Each recipient family's income tax liability for the fiscal year within which the quarter falls is calculated , based on the earned income reported for the award (uprated to the middle of the overlap period). And the result multiplied by the number of days in the overlap period divided by 365. The tax expenditure component is defined as the minimum of this amount and the total amount of award paid in the overlap period. The total amount of award paid and the tax expenditure component are each summed over the sample cases, and the ratio is taken as the tax expenditure ration for the quarter. From 2003, the equivalent breakdown for Child and Working tax credits is based on household survey data. Survey data is used to estimate the breakdown into the tax expenditure and the transfer components for the other smaller tax credits. Source: National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs.

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REVENUE STATISTICS 2019 © OECD 2019

 257

Table 5.36. United States: Detailed country table, 1965-2017 Million USD Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits Individual income tax federal Individual income tax state and local govt. 1120 On capital gains Capital gains federal Capital gains tax state and local govt. 1200 Corporate 1210 On profits Corporate income tax federal Corporate income tax state and local govt. 1220 On capital gains Capital gains tax corp. federal Capital gains tax corp. state and local govt. 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees Federal insurance contribution Act tax Less refund federal Railroad retirement taxes federal Fed. hosp. insur. recpts from railroad retir. Unemployment state tax federal Temp. disability insurance state and local 2110 On a payroll basis 2120 On an income tax basis 2200 Employers Federal insurance contributions act tax Railroad retirement taxes federal Fed. hosp. insur. recpts from railroad retir. Military service credit federal Old-age dis. hosp. insur. fed. employer contr. Unemployment state tax federal Federal unemployment tax Act Railroad unempl. insurance Act tax federal Workmen's compensation state and local Temp. disability insurance state and local 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-employed Federal old-age survivors trust Federal disability insurance trust Federal hospital insurance trust 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households Property tax state and local Other 4120 Others Property tax state and local Other 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes Estate tax less refund federal Estate tax state and local govt. 4320 Gift taxes Gift tax less refund federal Gift tax calculate state and local govt.

1965 167 022 80 284 52 894 50 401 46 492 3 909 2 493 2 300 193 27 390 26 745 24 861 1 884 645 600 45 0 22 192 8 459 8 084 -192 322 0 20 225 .. .. 12 703 7 802 314 0 14 282 3 032 615 152 484 8 .. .. 1 030 0 1 030 0 .. .. 0 .. .. 0 26 529 22 918 8 548 8 548 0 14 370 14 370 0 0 .. .. 3 447 3 080 2 427 653 367 289 78

REVENUE STATISTICS 2019 © OECD 2019

1980 730 672 364 137 285 513 272 879 233 269 39 610 12 634 10 800 1 834 78 624 73 586 60 525 13 061 5 038 4 143 895 0 159 763 67 022 66 221 -507 590 111 127 480 .. .. 87 019 64 768 1 722 111 652 1 453 11 788 3 246 175 3 039 65 .. .. 5 722 4 250 733 739 .. .. 0 .. .. 0 77 913 68 499 28 975 28 975 0 39 524 39 524 0 0 .. .. 8 425 8 149 6 181 1 968 276 209 67

1990 1 552 413 701 731 584 733 552 859 449 239 103 620 31 874 25 900 5 974 116 998 106 134 85 736 20 398 10 864 8 776 2 088 0 396 972 173 860 .. .. .. .. .. .. .. .. 204 102 .. .. .. .. .. .. .. .. .. .. .. .. 19 010 .. .. .. .. .. 0 .. .. 0 182 408 161 533 .. .. .. .. .. .. 0 .. .. 15 755 .. .. .. .. .. ..

2000 2 900 519 1 453 865 1 224 538 1 088 967 895 677 193 290 135 571 111 507 24 064 229 327 170 835 144 590 26 245 58 492 49 506 8 986 0 683 104 305 555 .. .. .. .. .. .. .. .. 343 184 .. .. .. .. .. .. .. .. .. .. .. .. 34 365 .. .. .. .. .. 0 .. .. 0 299 546 254 669 .. .. .. .. .. .. 0 .. .. 35 640 .. .. .. .. .. ..

2007 3 868 612 1 865 205 1 479 085 1 326 736 1 062 755 263 981 152 349 122 036 30 313 386 119 330 597 281 040 49 556 55 523 47 200 8 323 0 907 357 400 941 .. .. .. .. .. .. .. .. 456 602 .. .. .. .. .. .. .. .. .. .. .. .. 49 814 .. .. .. .. .. 0 .. .. 285 463 052 403 688 .. .. .. .. .. .. 0 .. .. 31 927 .. .. .. .. .. ..

2010 3 517 144 1 488 699 1 223 218 1 163 737 910 874 252 863 59 481 46 557 12 924 265 481 239 340 197 785 41 555 26 141 21 602 4 539 0 917 409 406 404 .. .. .. .. .. .. .. .. 461 702 .. .. .. .. .. .. .. .. .. .. .. .. 49 303 .. .. .. .. .. 0 .. .. 2 285 473 422 438 588 .. .. .. .. .. .. 0 .. .. 19 699 .. .. .. .. .. ..

2013 4 291 752 2 016 390 1 664 074 1 556 113 1 235 275 320 838 107 961 85 702 22 259 352 316 313 172 265 274 47 898 39 144 33 157 5 987 0 1 030 099 456 777 .. .. .. .. .. .. .. .. 519 064 .. .. .. .. .. .. .. .. .. .. .. .. 54 258 .. .. .. .. .. 0 .. .. 1 591 503 220 456 790 .. .. .. .. .. .. 0 .. .. 26 178 .. .. .. .. .. ..

2015 4 765 481 2 311 432 1 925 528 1 750 034 1 409 861 340 173 175 494 141 381 34 113 385 904 338 390 289 021 49 369 47 514 40 582 6 932 0 1 126 111 502 663 .. .. .. .. .. .. .. .. 562 307 .. .. .. .. .. .. .. .. .. .. .. .. 61 141 .. .. .. .. .. 0 .. .. 1 745 536 146 487 751 .. .. .. .. .. .. 0 .. .. 25 394 .. .. .. .. .. ..

2016 4 841 950 2 325 796 1 944 820 1 805 073 1 456 929 348 144 139 747 112 794 26 953 380 976 330 632 283 877 46 755 50 344 43 225 7 119 0 1 153 645 517 031 .. .. .. .. .. .. .. .. 574 322 .. .. .. .. .. .. .. .. .. .. .. .. 62 292 .. .. .. .. .. 0 .. .. 1 876 559 055 508 386 .. .. .. .. .. .. 0 .. .. 25 298 .. .. .. .. .. ..

2017 5 227 338 2 363 093 2 025 518 1 826 591 1 477 863 348 727 198 927 160 949 37 979 337 575 293 228 247 250 45 978 44 347 37 393 6 954 0 1 204 453 542 924 .. .. .. .. .. .. .. .. 598 241 .. .. .. .. .. .. .. .. .. .. .. .. 63 288 .. .. .. .. .. 0 .. .. 2 050 837 718 532 221 .. .. .. .. .. .. 0 .. .. 28 118 .. .. .. .. .. ..

258  4400 Taxes on financial and capital transactions Interest equalisation tax federal Document and stock transfer state and local 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc. 5110 General taxes 5111 Value added taxes 5112 Sales tax General sales - general receipts state and local Other state and local 5113 Other 5120 Taxes on specific goods and services 5121 Excise duties Alcohol taxes federal govt. Tobacco taxes federal govt. Airport, airway, highway federal Manufacturer's excise taxes federal govt. Sugar tax federal govt. Other taxes excise federal govt. Undistributed tax deposits federal government Other taxes excise and undist. fed.govt. Less special tax liquor occupations federal Other federal (refunds) Alcohol taxes state and local govt. Tobacco taxes state and local govt. Public utilities state and local govt. Motor fuel taxes state and local govt. Other state and local taxes Coal tonnage tax federal govt. Hazardous substances tax federal Transportation fuels tax federal Boat fuels and equipment tax federal Waste site deposits tax federal Leaking underground storage federal Vaccine injury compens. federal Ozone depletion tax federal Oil spill liability federal Luxury tax federal govt. 5122 Profits of fiscal monopolies Liquor store revenue state and local govt. Liquor store expend. state and local govt. 5123 Customs and import duties Custom duties federal Petroleum import fees federal govt. 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services Amusements state and local govt. Parimutuels state and local govt. Transportation of persons federal Transport of property General and toll telephone federal Foreign insurance policies federal Insurance state and local govt. Employee pension plans federal Inland waterway tax federal Ship departure tax federal 5127 Other taxes on internat. trade and transactions 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5210 Recurrent taxes 5211 Paid by households: motor vehicles Motor vehicle regis. license st. and loc. Motor vehicle oper. license st. and loc. Other motor vehicle

1965 164 15 149 0 .. .. 0 38 017 33 300 8 016 0 8 016 7 981 35 0 25 284 21 209 3 689 2 142 3 559 2 867 97 889 -11 0 -22 -7 949 1 386 871 4 331 469 0 0 0 0 0 0 0 0 0 0 275 1 447 -1 172 1 442 1 442 0 0 0 2 358 23 386 126 0 1 079 0 744 0 0 0 0 0 0 4 717 3 490 1 211 1 056 152 3

1980 989 0 989 0 .. .. 0 128 844 111 810 51 328 0 51 328 51 328 0 0 60 482 45 471 5 601 2 443 6 411 6 122 0 2 152 0 -21 -32 2 642 3 874 5 888 9 822 2 295 272 0 0 0 0 0 0 0 0 0 608 3 200 -2 592 7 436 7 436 0 0 0 6 967 234 731 1 601 92 1 118 75 3 113 3 0 0 0 0 0 17 034 9 501 3 370 2 981 389 0

1990 2 148 .. 2 148 0 .. .. 2 972 271 301 235 233 125 575 0 125 575 125 575 0 0 109 658 64 953 5 228 4 217 0 0 0 0 0 13 316 0 0 3 577 6 009 11 814 20 792 0 0 0 0 0 0 0 0 0 0 0 .. .. .. 17 490 17 490 0 0 0 8 895 671 659 0 0 0 0 7 565 0 0 0 0 18 320 0 36 068 21 262 8 104 .. .. ..

2000 4 389 .. 4 389 0 .. .. 4 848 464 004 404 093 221 358 0 221 358 221 358 0 0 182 735 108 600 7 281 6 741 0 0 0 0 0 32 005 0 0 4 485 8 726 17 989 31 373 0 0 0 0 0 0 0 0 0 0 0 .. .. .. 21 123 21 123 0 0 0 13 857 3 668 326 0 0 0 0 9 863 0 0 0 0 39 155 0 59 910 37 114 11 409 .. .. ..

2007 20 503 .. 20 503 0 .. .. 6 934 632 713 540 291 301 403 0 301 403 301 403 0 0 238 888 137 373 8 571 8 377 0 0 0 0 0 31 747 0 0 5 684 16 433 27 879 38 682 0 0 0 0 0 0 0 0 0 0 0 .. .. .. 28 793 28 793 0 0 0 23 639 7 105 328 0 0 0 0 16 206 0 0 0 0 49 083 0 92 422 68 547 14 996 .. .. ..

2010 7 460 .. 7 460 0 .. .. 7 675 635 329 546 710 295 123 0 295 123 295 123 0 0 251 587 146 582 8 848 17 487 0 0 0 0 0 26 913 0 0 6 197 18 611 28 892 39 634 0 0 0 0 0 0 0 0 0 0 0 .. .. .. 28 603 28 603 0 0 0 23 642 7 082 206 0 0 0 0 16 354 0 0 0 0 52 760 0 88 619 66 440 16 294 .. .. ..

2013 12 171 .. 12 171 0 .. .. 8 081 740 452 640 249 343 853 0 343 853 343 853 0 0 296 396 154 390 9 026 15 830 0 0 0 0 0 33 746 0 0 6 706 18 464 28 544 42 074 0 0 0 0 0 0 0 0 0 0 0 .. .. .. 35 468 35 468 0 0 0 26 899 7 784 193 0 0 0 0 18 922 0 0 0 0 79 639 0 100 203 70 557 17 781 .. .. ..

2015 14 549 .. 14 549 0 .. .. 8 452 790 048 693 108 372 261 0 372 261 372 261 0 0 320 847 156 747 9 515 14 266 0 0 0 0 0 35 288 0 0 7 142 17 977 27 878 44 681 0 0 0 0 0 0 0 0 0 0 0 .. .. .. 38 146 38 146 0 0 0 30 187 8 188 189 0 0 0 0 21 810 0 0 0 0 95 767 0 96 940 74 600 18 767 .. .. ..

2016 16 499 .. 16 499 0 .. .. 8 872 801 578 703 852 380 932 0 380 932 380 932 0 0 322 920 158 927 9 827 13 914 0 0 0 0 0 36 052 0 0 7 180 18 514 27 714 45 726 0 0 0 0 0 0 0 0 0 0 0 .. .. .. 37 558 37 558 0 0 0 32 027 8 367 189 0 0 0 0 23 471 0 0 0 0 94 408 0 97 726 76 878 19 257 .. .. ..

2017 18 159 .. 18 159 250 000 250 000 .. 9 220 820 024 717 817 395 700 0 395 700 395 700 0 0 322 117 160 858 9 985 13 629 0 0 0 0 0 36 608 0 0 7 359 19 128 27 114 47 035 0 0 0 0 0 0 0 0 0 0 0 .. .. .. 38 539 38 539 0 0 0 33 865 8 540 185 0 0 0 0 25 140 0 0 0 0 88 855 0 102 207 79 388 19 726 .. .. ..

REVENUE STATISTICS 2019 © OECD 2019

 259 5212 Paid by others: motor vehicles Motor vehicle regis. license st. and loc. Motor vehicle oper. license st. and loc. 5213 Paid in respect of other goods Misc. fees permit license federal Special tax liquor occupations federal Use tax of certain vehicles federal Use of internat. travel facilities federal Use tax of aircraft federal Corporation in general license st. and loc. Alcoholic beverage license tax st. and loc. Public utilities license tax st. and loc. Amusements license taxes st. and loc. Occupation and business license st. and loc. Wagering occupation tax federal Other license taxes st. and loc. Hunting and fishing license taxes st. and loc. Other 5220 Non-recurrent taxes Severance state and local govt. Poll taxes state and local govt. Other taxes state and local govt. 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Non-wastable tax credits Non-wastable tax credits against 1110 Tax expenditure component Transfer component Non-wastable tax credits against 1210 Tax expenditure component Transfer component Unallocable transfer component Total tax revenue on cash basis Total tax revenue on accrual basis Conciliation with National Accounts Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions

1965 937 937 0 1 342 19 22 99 0 0 528 133 30 7 349 7 10 138 0 1 227 503 9 715 0 0 .. ..

1980 2 343 2 343 0 3 788 0 21 277 92 21 1 388 179 130 69 1 113 12 69 417 0 7 533 4 167 0 3 366 0 15 0 15

1990 3 564 .. .. 9 594 0 0 0 0 0 3 147 264 270 202 3 512 0 229 82 0 14 806 5 224 0 9 582 0 0 .. ..

2000 6 688 .. .. 19 017 0 0 0 0 0 6 736 308 395 196 7 651 0 521 112 0 22 796 5 285 0 17 511 0 0 .. ..

2007 8 484 .. .. 45 067 0 0 0 0 0 10 658 608 1 903 966 16 484 0 8 939 146 0 23 875 12 895 0 10 980 0 0 .. ..

2010 9 108 .. .. 41 038 0 0 0 0 0 9 473 596 1 468 638 17 812 0 6 606 151 0 22 179 11 751 0 10 428 0 0 .. ..

2013 10 071 .. .. 42 705 0 0 0 0 0 7 560 899 1 432 604 19 284 0 8 211 155 0 29 645 18 266 0 11 379 0 0 .. ..

2015 10 661 .. .. 45 172 0 0 0 0 0 6 560 819 1 647 763 20 449 0 9 338 161 0 22 340 9 621 0 12 719 0 0 .. ..

2016 11 000 .. .. 46 621 0 0 0 0 0 6 702 831 1 783 672 21 103 0 9 995 160 0 20 848 7 395 0 13 453 0 0 .. ..

2017 11 303 .. .. 48 359 0 0 0 0 0 6 790 877 1 905 697 21 600 0 10 769 161 0 22 819 8 758 0 14 061 0 0 .. ..

.. .. .. .. .. .. .. 167 022 ..

.. .. .. .. .. .. .. 730 672 ..

6 155 1 800 4 355 .. .. .. .. .. 1 552 413

36 511 9 602 26 909 .. .. .. .. .. 2 900 519

90 439 35 910 54 529 .. .. .. .. 3 842 190 3 868 612

171 630 69 870 101 760 250 240 10 2 420 3 380 068 3 517 144

158 160 41 560 116 600 630 610 20 4 280 4 156 852 4 291 752

156 656 42 826 113 830 577 527 50 4 890 4 702 756 4 765 481

165 120 44 110 121 010 510 450 60 4 350 4 757 319 4 841 950

176 520 48 950 127 570 470 410 60 4 740 4 882 711 5 227 338

.. .. .. .. .. .. ..

.. .. .. .. .. .. ..

.. .. .. .. 11 719 .. 1 564 132

.. .. .. .. 22 562 .. 2 923 081

.. .. .. .. 51 635 .. 3 920 247

.. .. .. .. 61 833 .. 3 578 977

.. .. .. .. 69 903 .. 4 361 655

.. .. .. .. 74 886 .. 4 840 367

.. .. .. .. 82 208 .. 4 924 158

.. .. .. .. 90 166 .. 5 317 504

.. ..

.. ..

3 384 1 567 516

3 727 2 926 808

7 134 3 927 381

9 428 3 588 405

9 438 4 371 093

9 570 4 849 937

9 153 4 933 311

9 147 5 326 651

.. Not available Note: From 1990, data are on a year ending 31st December basis. For years up to and including 1976 the dated covered fiscal years ending 30th June. Between 1977 and 1989, Federal government data covered fiscal years ending 30th September and State & Local government data covered fiscal years ending 30th June. From 1990, data are on accrual basis. There are no separate estimates for the State and Local capital gains tax revenues. Heading 5121: In 1994 through 1996, some Federal excise taxes formerly shown separately were included in 'Other taxes,excises and undistributed, Federal government'. Source: Federal estimates are derived from the US Budget, the Final Monthly Treasury Statement and the Annual Report of the US Treasury Department. The State and Local estimates are derived from Government Finances, published by the Bureau of the Census.

StatLink 2 https://doi.org/10.1787/888934057400

REVENUE STATISTICS 2019 © OECD 2019

260 

5.2. Memorandum tables Table 5.37 shows different sources for financing social benefits, beyond compulsory social security contributions reported in section 5.1. In addition, this table shows also data on other taxes, on voluntary contributions to government and on compulsory contributions to private sector. Table 5.38 shows social security contributions and payroll taxes paid by government. During the revision of the Interpretative Guide in 1984, the question arose of how to treat taxes paid by government. The two most prominent examples of such taxes are social security contributions and payroll taxes paid by government in respect of its employees. After a long discussion it was decided that the data shown in this publication should continue to include taxes paid by government (see §5 of the Interpretative Guide in annex A). Whilst it was recognised that for certain purposes (e.g. to show the cash flow to the government sector from the private sector) it would be appropriate to eliminate taxes paid by one sector of government to another or tax payments between different units of the same sector of government, the view was taken that to record tax flows in the context of the economy as a whole required that taxes paid by government should be included in the data. This treatment ensures that the different resource flows of an economy, including the calculation of the output of government, are measured consistently in after-tax units. Nevertheless, it was decided that data on identifiable taxes paid by government should be separately identified in a memorandum item and this is the purpose of the country tables which follow. The data that are reproduced in the following tables refer to actual compulsory payments made by general government in respect of their employees. Fictive, voluntary and imputed contributions are excluded from these data. The definitions of social security contributions, payroll taxes and general government are those set out in §35 to §41, §42 and §3 to §4 of the Interpretative Guide. Information on the other taxes paid by government (namely property taxes and consumption taxes) is not available in most countries, although it is believed that in all countries taxes based upon payroll are the most important taxes paid by government. In many cases, the data are estimates and are not always constructed on a basis consistent with that used in the main tables.

REVENUE STATISTICS 2019 © OECD 2019

 261

Table 5.37. Financing social benefits Memorandum item on the financing of social security benefits 1965

1980

1990

2000

2007

2010

2013

2015

2016

2017

Australia, million AUD Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

Austria, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

1 548 0 32 0 1 580

9 200 0 135 0 9 335

17 763 0 141 0 17 904

30 510 0 206 0 30 716

38 453 0 256 0 38 709

41 423 0 339 0 41 762

46 845 0 299 0 47 144

49 867 0 321 0 50 188

51 827 0 321 0 52 148

53 917 0 318 0 54 235

Belgium, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

2 018 0 0 0 2 018

10 798 171 41 0 11 009

23 386 644 52 0 24 082

34 636 5 375 54 0 40 065

45 659 13 659 55 0 59 372

50 447 16 772 62 0 67 281

56 355 18 390 74 0 74 819

58 628 12 347 72 0 71 046

57 931 13 041 72 0 71 044

59 594 16 920 73 0 76 587

Canada, million CAD Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

854 1 199 0 0 2 053

10 649 0 0 0 10 649

29 653 0 0 0 29 653

53 109 0 0 0 53 109

73 722 0 0 0 73 722

76 787 0 0 0 76 787

90 394 0 0 0 90 394

96 371 0 0 0 96 371

98 954 0 0 0 98 954

99 346 0 0 0 99 346

Chile, million CLP Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

159 559 0 0 328 102 487 661

576 758 0 0 2 021 631 2 598 389

1 148 647 0 0 3 808 658 4 957 305

1 493 987 0 0 5 408 703 6 902 690

Czech Republic, million CZK Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

341 544 0 1 099 2 837 345 480

573 417 0 974 5 757 580 148

576 029 0 661 6 094 582 784

603 072 0 337 6 424 609 833

659 743 0 386 6 741 666 871

699 604 0 418 7 109 707 132

757 183 0 463 7 585 765 231

Denmark, million DKK Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

690 0 0 145 835

710 0 1 673 554 2 937

101 0 8 087 1 278 9 466

8 453 0 16 633 1 445 26 531

1 286 0 17 061 4 526 22 873

1 815 0 17 192 3 847 22 854

1 618 0 14 655 3 068 19 341

1 378 0 14 721 2 964 19 063

1 197 0 14 833 2 822 18 852

1 060 0 14 891 2 779 18 730

Estonia, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

674 0 0 1 674

1 683 0 0 341 2 024

1 879 0 0 38 1 918

2 077 0 0 268 2 346

2 290 0 0 389 2 679

2 429 0 0 412 2 841

2 636 0 0 429 3 065

Finland, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

93 47 0 0 140

2 776 22 262 123 3 183

10 012 0 632 426 11 070

15 756 404 236 508 16 904

21 384 0 228 631 22 243

22 648 0 254 577 23 479

25 632 0 270 668 26 570

26 639 0 303 645 27 587

27 641 0 308 613 28 562

27 000 0 302 597 27 899

REVENUE STATISTICS 2019 © OECD 2019

1 968 973 2 252 489 2 441 419 2 627 558 0 0 0 0 0 0 0 0 7 583 251 8 914 415 9 648 757 10 263 722 9 552 224 11 166 904 12 090 176 12 891 280

262  1965

1980

1990

2000

2007

2010

2013

76 235 895 0 0 77 130

191 141 2 950 0 0 194 091

231 875 81 001 0 0 312 876

307 663 127 511 0 0 435 174

323 816 137 383 0 0 461 199

356 934 162 838 0 0 519 772

370 375 170 210 0 0 540 585

375 441 171 620 0 0 547 061

387 443 176 209 0 0 563 652

19 876 0 1 946 107 21 929

98 659 0 8 441 690 107 791

170 449 0 13 002 1 462 184 914

299 440 0 23 329 6 120 328 889

320 594 0 20 930 8 243 349 767

353 955 0 6 442 9 386 369 783

392 295 0 7 354 10 444 410 093

424 633 0 8 226 11 202 444 061

445 013 0 8 781 11 615 465 409

466 470 0 9 324 11 699 487 493

Greece, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

37 8 0 0 44

485 0 0 0 485

3 466 0 0 0 3 466

14 284 0 0 0 14 284

24 940 0 0 0 24 940

24 748 0 0 0 24 748

19 354 0 0 0 19 354

18 807 0 0 0 18 807

19 313 0 0 0 19 313

20 746 0 0 0 20 746

Hungary, million HUF Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

1 506 755 188 413 1 273 62 836 1 759 277

3 402 194 85 058 1 762 190 331 3 679 344

3 184 209 74 035 1 585 279 814 3 539 643

3 745 638 245 746 1 503 0 3 992 887

4 293 731 293 773 1 229 0 4 588 733

4 613 936 317 075 1 235 0 4 932 246

4 704 101 316 775 1 163 0 5 022 039

Iceland, million ISK Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

5 0 0 0 5

102 1 047 0 459 1 608

3 607 20 571 0 13 454 37 632

19 680 26 732 0 48 847 95 260

39 594 52 444 0 118 117 210 155

63 599 77 472 0 95 438 236 509

69 899 90 895 0 117 903 278 697

79 707 97 987 0 139 792 317 486

85 370 108 570 0 277 894 471 834

89 649 133 273 0 243 733 466 655

Ireland, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

21 0 0 0 21

578 0 0 0 578

1 729 0 0 0 1 729

3 947 0 0 0 3 947

8 126 0 0 0 8 126

8 442 0 0 0 8 442

9 019 0 0 0 9 019

10 218 0 0 0 10 218

10 717 0 0 0 10 717

11 439 0 0 0 11 439

Israel, million ILS Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

27 565 0 0 0 27 565

37 909 0 0 0 37 909

45 343 0 0 9 100 54 443

53 364 0 0 22 400 75 764

59 561 0 0 28 700 88 261

63 452 0 0 30 700 94 152

66 783 0 0 34 000 100 783

Italy, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

1 881 0 0 0 1 881

22 976 0 0 0 22 976

87 256 0 0 0 87 256

143 629 0 464 0 144 093

200 772 0 567 0 201 339

209 122 0 561 0 209 683

210 462 0 738 0 211 200

214 376 0 750 0 215 126

215 856 0 780 0 216 636

220 622 0 783 0 221 405

Japan, billion JPY Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

1 344 0 0 0 1 344

18 178 0 0 0 18 178

34 613 0 0 0 34 613

47 968 0 0 0 47 968

53 325 0 0 0 53 325

54 461 0 0 0 54 461

59 803 0 0 0 59 803

64 465 0 0 0 64 465

66 614 0 0 0 66 614

68 562 0 0 0 68 562

Korea, billion KRW Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

73 0 0 0 73

3 760 0 0 0 3 760

22 759 0 0 0 22 759

53 588 0 0 0 53 588

69 090 0 0 0 69 090

91 596 0 0 0 91 596

104 693 0 0 0 104 693

112 658 0 0 0 112 658

119 676 0 0 0 119 676

France, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

8 804 0 0 0 8 804

Germany, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

2015

2016

2017

REVENUE STATISTICS 2019 © OECD 2019

 263 1965

1980

1990

2000

2007

2010

2013

2015

2016

2017

Latvia, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

669 12 0 0 682

1 774 51 0 0 1 825

1 554 36 0 0 1 590

1 933 59 0 0 1 992

2 030 80 0 0 2 111

2 067 87 0 0 2 154

2 259 97 0 0 2 356

Lithuania, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

1 362 0 0 0 1 362

2 643 0 2 247 2 892

3 293 0 2 95 3 391

3 791 0 3 149 3 943

4 338 0 2 140 4 480

4 714 0 2 156 4 872

5 170 0 2 173 5 345

Luxembourg, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

86 0 0 0 86

443 0 0 0 443

1 011 0 4 0 1 015

2 223 0 18 0 2 240

3 704 0 18 0 3 722

4 352 0 28 0 4 380

5 173 0 34 0 5 206

5 545 0 38 0 5 583

5 735 0 41 0 5 776

6 125 0 44 0 6 169

Mexico, million MXN Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

109 0 0 25 134

17 165 0 0 3 840 21 005

138 223 0 0 67 352 205 575

236 727 0 0 144 331 381 057

277 459 0 0 146 110 423 569

351 993 0 0 168 111 520 104

409 249 0 0 206 824 616 073

434 998 0 0 224 804 659 803

467 710 0 0 243 726 711 436

Netherlands, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

3 342 0 168 1 266 4 776

26 641 0 1 139 7 642 35 422

39 075 0 163 5 727 44 965

64 522 0 0 37 088 101 610

77 072 0 0 .. 77 072

82 732 0 0 .. 82 732

97 372 0 0 .. 97 372

96 426 0 0 .. 96 426

103 902 0 0 .. 103 902

101 913 0 0 .. 101 913

New Zealand, million NZD Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

Norway, million NOK Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

2 009 1 305 0 0 3 314

28 205 4 256 0 242 32 703

79 362 0 0 339 79 701

132 170 0 0 0 132 170

204 602 0 0 0 204 602

243 015 0 0 0 243 015

292 278 0 0 0 292 278

325 569 0 0 0 325 569

331 389 0 0 0 331 389

341 591 0 0 0 341 591

Poland, million PLN Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

96 386 0 0 0 96 386

140 086 0 0 0 140 086

156 026 0 0 0 156 026

202 629 0 0 0 202 629

223 531 0 0 0 223 531

236 292 0 0 0 236 292

254 968 0 0 0 254 968

Portugal, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

22 0 0 0 22

531 1 0 0 532

4 026 29 0 0 4 055

10 168 434 0 0 10 602

14 274 658 0 0 14 932

15 457 698 0 0 16 154

15 139 970 0 0 16 109

16 182 994 0 0 17 176

16 918 781 0 0 17 699

17 950 797 0 0 18 747

Slovak Republic, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

4 409 0 0 0 4 409

7 244 0 22 701 7 968

8 154 0 31 719 8 904

9 847 0 17 385 10 249

10 861 0 11 413 11 284

11 426 0 10 435 11 871

12 325 0 10 504 12 839

REVENUE STATISTICS 2019 © OECD 2019

264  1965

1980

1990

2000

2007

2010

2013

2015

2016

2017

Slovenia, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

2 631 0 0 0 2 631

4 724 0 0 0 4 724

5 382 0 0 0 5 382

5 269 0 0 0 5 269

5 606 0 0 0 5 606

5 842 0 0 0 5 842

6 240 0 0 0 6 240

Spain, million EUR Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

350 0 0 0 350

10 682 49 0 0 10 731

36 722 0 0 0 36 722

76 046 0 0 0 76 046

128 715 0 0 0 128 715

129 733 0 0 0 129 733

117 929 0 2 209 0 120 138

123 470 0 1 170 0 124 640

127 523 0 1 149 0 128 672

134 698 0 1 133 0 135 831

Sweden, million SEK Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

4 851 1 407 0 0 6 258

74 647 0 0 0 74 647

205 867 0 0 0 205 867

306 974 0 8 108 0 315 082

388 505 0 13 903 0 402 408

384 668 0 14 884 0 399 552

376 684 0 15 881 0 392 565

404 851 0 16 697 0 421 548

438 870 0 17 986 0 456 856

443 110 0 19 225 0 462 335

Switzerland, million CHF Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

1 670 336 95 2 505 4 606

10 844 778 431 9 674 21 727

19 892 1 176 0 20 797 41 865

30 750 4 509 0 29 532 64 791

34 949 6 342 0 41 478 82 769

38 369 6 644 0 45 527 90 541

42 654 7 850 0 49 473 99 977

44 073 7 815 0 52 991 104 878

44 527 7 568 0 54 796 106 892

44 998 7 722 0 56 934 109 655

Turkey, million TRY Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

0 0 0 0 0

0 0 0 0 0

15 0 0 0 15

7 543 0 0 0 7 543

44 052 0 0 0 44 052

71 696 0 0 0 71 696

125 871 0 0 0 125 871

170 282 0 0 0 170 282

190 247 0 0 0 190 247

226 720 0 0 0 226 720

United Kingdom, million GBP Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

1 685 0 0 1 148 2 833

13 531 0 11 13 350 26 892

34 457 0 3 288 7 945 45 690

60 252 0 8 103 8 308 76 663

93 210 0 18 629 9 969 121 808

97 346 0 21 217 9 656 128 219

106 085 0 22 438 6 074 134 597

114 067 0 25 025 5 495 144 587

121 900 0 25 903 2 058 149 861

130 595 0 26 678 48 157 321

United States, million USD Contribution under 2000 heading Other taxes Voluntary contributions to government Compulsory contributions to private sector Total

22 192 0 488 0 22 680

159 763 0 3 407 0 163 170

396 972 0 11 719 0 408 691

683 104 0 22 562 0 705 666

907 357 0 51 635 0 958 992

917 409 0 61 833 0 979 242

1 030 099 0 69 903 0 1 100 002

1 126 111 0 74 886 0 1 200 997

1 153 645 0 82 208 0 1 235 853

1 204 453 0 90 166 0 1 294 619

.. Not available

StatLink 2 https://doi.org/10.1787/888934057419

REVENUE STATISTICS 2019 © OECD 2019

 265

Table 5.38. Social security contributions and payroll taxes paid by government 1965 Australia, million AUD 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Multi-jurisdictional (University) sector1 Total 2000+3000 Total Austria, million EUR2 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Belgium, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Canada, million CAD 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

REVENUE STATISTICS 2019 © OECD 2019

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

0 15 0 0 .. 15 15

4 302 0 0 .. 306 306

0 0 2 0 .. 92 92

0 0 19 0 .. 301 301

0 0 41 0 .. 496 496

0 0 31 0 .. 579 579

0 0 37 0 .. 702 702

0 0 38 0 .. 765 765

0 0 39 0 .. 796 796

0 0 42 0 .. 840 840

48 13 17 11 88

230 166 145 79 619

337 337 292 48 1 015

620 692 699 176 2 186

1 244 988 1 036 203 3 471

1 532 1 179 1 277 226 4 213

1 664 1 255 1 379 250 4 547

1 825 1 376 1 515 264 4 980

1 936 1 454 1 579 277 5 246

2 036 1 531 1 622 279 5 467

0 0 1 0 1 89

49 48 29 0 125 745

134 74 79 39 326 1 341

186 232 301 44 763 2 949

337 351 262 51 1 000 4 471

533 458 359 55 1 405 5 618

558 485 396 61 1 500 6 047

624 492 428 65 1 609 6 589

632 500 433 66 1 632 6 878

621 496 424 67 1 609 7 076

.. .. .. .. ..

536 0 434 89 1 059

211 614 768 176 1 769

259 1 218 1 376 252 3 105

434 1 600 2 151 308 4 493

494 1 786 2 621 361 5 261

531 1 984 3 602 418 6 535

721 2 338 3 960 418 7 437

715 2 330 4 022 406 7 473

744 2 424 4 184 423 7 774

.. .. .. .. .. ..

.. .. .. .. 0 1 059

.. .. .. .. 0 1 769

.. .. .. .. 0 3 105

.. .. .. .. 0 4 493

.. .. .. .. 0 5 261

.. .. .. .. 0 6 535

.. .. .. .. 0 7 437

.. .. .. .. 0 7 473

.. .. .. .. 0 7 774

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

944 3 023 2 225 0 6 192

1 198 4 269 2 806 0 8 273

1 397 5 071 3 390 0 9 857

1 449 5 825 3 912 0 11 186

1 515 6 349 4 205 0 12 070

1 543 6 376 4 362 0 12 281

1 575 6 433 4 401 0 12 409

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

0 173 0 0 173 6 365

0 234 0 0 234 8 507

0 328 0 0 328 10 185

0 362 0 0 362 11 548

0 362 0 0 362 12 432

0 367 0 0 367 12 648

0 375 0 0 375 12 784

266  1965 Chile, million CLP 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Czech Republic, million CZK 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Denmark, million DKK 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Estonia, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

43 210 .. 11 317 106 54 633

107 911 .. 30 218 263 138 392

148 006 .. 41 518 449 189 974

186 652 .. 51 114 550 238 315

205 125 .. 63 603 600 269 328

221 395 .. 76 825 743 298 964

236 530 .. 82 601 801 319 933

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. 54 633

.. .. .. .. .. 138 392

.. .. .. .. .. 189 974

.. .. .. .. .. 238 315

.. .. .. .. .. 269 328

.. .. .. .. .. 298 964

.. .. .. .. .. 319 933

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

28 050 .. 5 660 510 34 220

44 437 .. 8 253 791 53 481

45 439 .. 9 394 938 55 771

46 360 .. 9 448 881 56 689

37 553 .. 41 954 975 80 482

39 814 .. 44 261 1 009 85 085

43 564 .. 47 919 1 056 92 538

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 34 220

.. .. .. .. 0 53 481

.. .. .. .. 0 55 771

.. .. .. .. 0 56 689

.. .. .. .. 0 80 482

.. .. .. .. 0 85 085

.. .. .. .. 0 92 538

.. .. .. .. ..

179 .. 0 0 179

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. .. ..

.. .. .. .. 0 179

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

129 .. 48 0 177

257 .. 156 3 417

315 .. 175 41 532

368 .. 206 24 598

451 .. 235 24 710

469 .. 252 41 762

486 .. 277 64 827

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 177

.. .. .. .. 0 417

.. .. .. .. 0 532

.. .. .. .. 0 598

.. .. .. .. 0 710

.. .. .. .. 0 762

.. .. .. .. 0 827

REVENUE STATISTICS 2019 © OECD 2019

 267 1965 Finland, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. ..

61 .. 170 9 239

196 .. 1 709 33 1 938

908 .. 2 786 75 3 769

1 057 .. 4 061 88 5 206

1 137 .. 4 352 90 5 579

1 226 .. 4 881 102 6 209

1 220 .. 4 868 109 6 197

1 100 .. 4 867 112 6 079

997 .. 4 327 118 5 442

.. .. .. .. .. ..

1 .. 4 0 5 245

.. .. .. .. 0 1 938

.. .. .. .. 0 3 769

.. .. .. .. 0 5 206

.. .. .. .. 0 5 579

.. .. .. .. 0 6 209

.. .. .. .. 0 6 197

.. .. .. .. 0 6 079

.. .. .. .. 0 5 442

.. .. .. .. ..

3 816 .. 2 369 2 594 8 779

8 063 .. 5 542 6 940 20 545

10 466 .. 10 372 10 827 31 665

12 426 .. 15 925 14 035 42 386

12 841 .. 18 065 15 427 46 333

12 825 .. 20 050 16 614 49 489

12 999 .. 21 553 17 399 51 951

13 241 .. 21 852 17 455 52 548

13 880 .. 22 414 17 963 54 257

.. .. .. .. .. ..

836 .. 27 629 1 492 10 271

494 .. 107 2 234 2 835 23 380

854 .. 324 3 413 4 591 36 256

1 558 .. 549 4 531 6 638 49 024

1 611 .. 698 5 028 7 337 53 670

1 697 .. 791 5 374 7 862 57 351

1 768 .. 852 5 522 8 142 60 093

1 796 .. 875 5 522 8 193 60 741

1 892 .. 916 5 624 8 432 62 689

775 293 325 1 495 2 887

1 324 2 611 3 140 456 7 531

2 376 4 647 5 791 767 13 581

1 559 5 359 6 992 1 828 15 738

1 398 5 831 8 435 2 182 17 846

1 674 6 524 9 626 2 495 20 319

1 641 6 963 10 136 2 678 21 419

1 782 7 470 10 933 2 915 23 101

1 802 7 814 11 662 3 013 24 291

1 983 8 150 12 222 3 100 25 455

.. .. .. .. 0 2 887

.. .. .. .. 0 7 531

.. .. .. .. 0 13 581

.. .. .. .. 0 15 738

.. .. .. .. 0 17 846

.. .. .. .. 0 20 319

.. .. .. .. 0 21 419

.. .. .. .. 0 23 101

.. .. .. .. 0 24 291

.. .. .. .. 0 25 455

.. .. .. .. ..

.. .. .. .. ..

124 .. 0 0 124

1 542 .. 0 200 1 742

2 888 .. 0 440 3 328

3 217 .. 0 387 3 604

2 372 .. 0 350 2 722

2 337 .. 0 265 2 602

2 345 .. 0 318 2 663

1 282 .. 0 355 1 637

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 124

.. .. .. .. 0 1 742

.. .. .. .. 0 3 328

.. .. .. .. 0 3 604

.. .. .. .. 0 2 722

.. .. .. .. 0 2 602

.. .. .. .. 0 2 663

.. .. .. .. 0 1 637

France, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Germany, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

1980

Greece, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

REVENUE STATISTICS 2019 © OECD 2019

268  1965 Hungary, million HUF 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Iceland, million ISK 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Ireland, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Israel, million ILS 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

148 251 .. 173 475 4 936 326 661

293 684 .. 343 306 8 052 645 042

255 557 .. 278 385 6 656 540 597

449 428 .. 124 111 2 781 576 320

529 471 .. 147 861 3 058 680 389

556 687 .. 161 082 2 794 720 563

535 993 .. 149 461 1 922 687 375

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

13 901 .. 25 990 406 40 297 366 958

7 287 .. 11 928 162 19 377 664 420

1 011 .. 3 254 8 4 273 544 870

12 435 .. 4 224 101 16 760 593 080

13 706 .. 3 327 0 17 033 697 422

15 342 .. 3 498 102 18 942 739 505

16 067 .. 3 770 96 19 933 707 308

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. ..

21 .. 25 0 46

65 .. 83 1 149

166 .. 277 4 447

460 .. 862 6 1 328

395 .. 805 6 1 205

426 .. 799 6 1 231

497 .. 932 6 1 435

532 .. 998 6 1 536

574 .. 1 077 6 1 657

.. .. .. .. .. ..

.. .. .. .. 0 46

.. .. .. .. 0 149

.. .. .. .. 0 447

.. .. .. .. 0 1 328

.. .. .. .. 0 1 205

.. .. .. .. 0 1 231

.. .. .. .. 0 1 435

.. .. .. .. 0 1 536

.. .. .. .. 0 1 657

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

840 .. 280 0 1 120

1 030 .. 340 0 1 370

1 180 .. 390 0 1 570

1 550 .. 510 0 2 060

1 780 .. 590 0 2 370

2 000 .. 660 0 2 660

2 120 .. 700 0 2 820

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

2 330 .. 660 0 2 990 4 110

3 600 .. 880 0 4 480 5 850

4 180 .. 960 0 5 140 6 710

5 220 .. 1 190 0 6 410 8 470

5 650 .. 1 290 0 6 940 9 310

5 890 .. 1 350 0 7 240 9 900

6 130 .. 1 400 0 7 530 10 350

REVENUE STATISTICS 2019 © OECD 2019

 269 1965 Italy, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Japan, billion JPY 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Korea, billion KRW 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Latvia, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

REVENUE STATISTICS 2019 © OECD 2019

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

0 .. 0 36 679 36 679

0 .. 0 47 394 47 394

0 .. 0 50 627 50 627

0 .. 0 49 827 49 827

0 .. 0 49 251 49 251

0 .. 0 49 881 49 881

0 .. 0 50 628 50 628

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 36 679

.. .. .. .. 0 47 394

.. .. .. .. 0 50 627

.. .. .. .. 0 49 827

.. .. .. .. 0 49 251

.. .. .. .. 0 49 881

.. .. .. .. 0 50 628

.. .. .. .. ..

.. .. .. .. ..

507 .. 1 510 0 2 017

732 .. 2 168 0 2 900

766 .. 2 216 0 2 982

758 .. 2 223 0 2 981

810 .. 2 392 0 3 202

881 .. 2 524 0 3 405

897 .. 2 562 0 3 459

908 .. 2 555 0 3 463

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 2 017

.. .. .. .. 0 2 900

.. .. .. .. 0 2 982

.. .. .. .. 0 2 981

.. .. .. .. 0 3 202

.. .. .. .. 0 3 405

.. .. .. .. 0 3 459

.. .. .. .. 0 3 463

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. 40

.. .. .. .. 156

.. .. .. .. 174

.. .. .. .. 228

.. .. .. .. 262

.. .. .. .. 230

.. .. .. .. 252

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 40

.. .. .. .. 0 156

.. .. .. .. 0 174

.. .. .. .. 0 228

.. .. .. .. 0 262

.. .. .. .. 0 230

.. .. .. .. 0 252

270  1965 Lithuania, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Luxembourg, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Mexico, million MXN 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Netherlands, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

179 .. 174 5 358

327 .. 294 14 635

334 .. 350 16 700

395 .. 347 15 756

426 .. 374 16 816

454 .. 395 16 865

479 .. 414 16 909

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 358

.. .. .. .. 0 635

.. .. .. .. 0 700

.. .. .. .. 0 756

.. .. .. .. 0 816

.. .. .. .. 0 865

.. .. .. .. 0 909

.. .. .. .. ..

.. .. .. .. ..

257 .. 2 7 267

273 .. 4 11 287

413 .. 4 12 429

491 .. 4 12 507

548 .. 4 15 567

651 .. 4 17 671

684 .. 4 18 706

725 .. 4 20 749

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 267

.. .. .. .. 0 287

.. .. .. .. 0 429

.. .. .. .. 0 507

.. .. .. .. 0 567

.. .. .. .. 0 671

.. .. .. .. 0 706

.. .. .. .. 0 749

.. .. .. .. ..

25 0 0 0 25

2 952 0 0 0 2 952

44 879 0 0 0 44 879

94 251 0 0 0 94 251

103 440 0 0 0 103 440

126 518 0 0 0 126 518

145 329 0 0 0 145 329

150 386 0 0 0 150 386

159 491 0 0 0 159 491

.. .. .. .. .. ..

.. .. .. .. 0 25

.. .. .. .. 0 2 952

.. .. .. .. 0 44 879

.. .. .. .. 0 94 251

.. .. .. .. 0 103 440

.. .. .. .. 0 126 518

.. .. .. .. 0 145 329

.. .. .. .. 0 150 386

.. .. .. .. 0 159 491

63 .. 0 7 70

1 366 .. 0 91 1 457

286 .. 0 59 345

.. .. .. .. 2 006

.. .. .. .. 4 310

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. 0 70

.. .. .. .. 0 1 457

.. .. .. .. 0 345

.. .. .. .. 0 2 006

.. .. .. .. 0 4 310

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

REVENUE STATISTICS 2019 © OECD 2019

 271 1965 New Zealand, million NZD 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Norway, million NOK 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Poland, million PLN 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Portugal, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

REVENUE STATISTICS 2019 © OECD 2019

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. ..

1 242 .. 4 538 1 222 7 002

2 859 .. 11 964 3 064 17 887

11 895 .. 24 831 0 36 726

30 530 .. 32 096 0 62 626

36 609 .. 40 979 0 77 588

44 540 .. 53 062 0 97 602

52 914 .. 59 454 0 112 368

51 886 .. 61 195 0 113 081

54 686 .. 63 628 0 118 314

.. .. .. .. .. ..

.. .. .. .. 0 7 002

.. .. .. .. 0 17 887

.. .. .. .. 0 36 726

.. .. .. .. 0 62 626

.. .. .. .. 0 77 588

.. .. .. .. 0 97 602

.. .. .. .. 0 112 368

.. .. .. .. 0 113 081

.. .. .. .. 0 118 314

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

4 566 .. 6 756 279 11 601

6 023 .. 9 856 426 16 305

6 643 .. 11 411 499 18 553

8 231 .. 13 638 514 22 383

9 839 .. 14 384 517 24 740

10 597 .. 15 210 550 26 357

11 096 .. 16 009 590 27 695

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 11 601

.. .. .. .. 0 16 305

.. .. .. .. 0 18 553

.. .. .. .. 0 22 383

.. .. .. .. 0 24 740

.. .. .. .. 0 26 357

.. .. .. .. 0 27 695

.. .. .. .. ..

0 .. 0 4 4

0 .. 33 0 33

0 .. 197 0 197

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. 0

.. .. .. .. .. ..

.. .. .. .. 0 4

.. .. .. .. 0 33

.. .. .. .. 0 197

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

.. .. .. .. 0 0

272  1965 Slovak Republic, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Slovenia, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Spain, million EUR 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total Sweden, million SEK 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

1980

1990

2000

2007

2010

2013

2015

2016

2017

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

489 .. 130 22 642

602 .. 427 26 1 055

785 .. 493 44 1 322

936 .. 562 32 1 530

1 033 .. 650 36 1 719

1 069 .. 691 38 1 798

1 120 .. 739 40 1 899

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 642

.. .. .. .. 0 1 055

.. .. .. .. 0 1 322

.. .. .. .. 0 1 530

.. .. .. .. 0 1 719

.. .. .. .. 0 1 798

.. .. .. .. 0 1 899

.. .. .. .. ..

.. .. .. .. ..

.. .. .. .. ..

161 .. 86 3 250

333 .. 175 7 515

402 .. 195 8 604

402 .. 197 7 606

375 .. 189 6 571

402 .. 203 7 612

422 .. 212 7 641

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. .. ..

55 .. 29 1 85 335

76 .. 36 2 114 629

6 .. 3 0 9 613

7 .. 4 0 11 617

7 .. 4 0 11 582

7 .. 4 0 11 623

7 .. 4 0 11 652

.. .. .. .. ..

387 2 252 396 1 037

989 0 1 819 1 202 4 010

1 401 4 411 2 524 1 284 9 620

1 960 9 426 4 098 484 15 968

2 196 11 002 4 781 527 18 506

2 008 10 218 4 617 498 17 341

2 228 11 243 4 797 496 18 764

2 268 11 689 4 779 496 19 232

2 325 12 464 4 802 491 20 082

.. .. .. .. .. ..

.. .. .. .. 0 1 037

.. .. .. .. 0 4 010

.. .. .. .. 0 9 620

.. .. .. .. 0 15 968

.. .. .. .. 0 18 506

.. .. .. .. 0 17 341

.. .. .. .. 0 18 764

.. .. .. .. 0 19 232

.. .. .. .. 0 20 082

.. .. .. .. ..

7 543 .. 18 149 0 25 692

12 430 .. 49 298 0 61 728

21 153 .. 66 215 0 87 367

25 164 .. 83 877 0 109 040

24 729 .. 82 141 0 106 870

24 595 .. 78 774 0 103 370

25 707 .. 85 373 0 111 079

27 582 .. 93 760 0 121 342

27 612 .. 95 132 0 122 744

.. .. .. .. .. ..

.. .. .. .. 0 25 692

1 527 .. 6 060 0 7 587 69 315

3 453 .. 10 808 0 14 261 101 628

5 394 .. 17 980 0 23 374 132 414

6 912 .. 22 958 0 29 870 136 740

11 242 .. 36 005 0 47 247 150 616

12 326 .. 40 935 0 53 261 164 340

12 785 .. 43 461 0 56 246 177 588

14 531 .. 50 064 0 64 596 187 340

REVENUE STATISTICS 2019 © OECD 2019

 273 1965 Switzerland, million CHF 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

1990

2000

2007

2010

2013

2015

2016

2017

13 34 22 2 71

91 380 270 21 762

224 770 460 4 1 458

293 971 595 14 1 873

375 1 296 745 18 2 434

439 1 524 823 23 2 809

485 1 699 867 25 3 075

489 1 767 911 26 3 193

504 1 797 940 26 3 266

522 1 858 952 26 3 359

.. .. .. .. 0 71

.. .. .. .. 0 762

.. .. .. .. 0 1 458

.. .. .. .. 0 1 873

.. .. .. .. 0 2 434

.. .. .. .. 0 2 809

.. .. .. .. 0 3 075

.. .. .. .. 0 3 193

.. .. .. .. 0 3 266

.. .. .. .. 0 3 359

.. .. .. .. ..

.. .. .. .. ..

9 .. 0 0 9

3 619 .. 0 0 3 619

20 442 .. 0 0 20 442

39 363 .. 0 0 39 363

71 184 .. 0 0 71 184

95 067 .. 0 0 95 067

107 905 .. 0 0 107 905

128 331 .. 0 0 128 331

.. .. .. .. .. ..

.. .. .. .. .. ..

.. .. .. .. 0 9

.. .. .. .. 0 3 619

.. .. .. .. 0 20 442

.. .. .. .. 0 39 363

.. .. .. .. 0 71 184

.. .. .. .. 0 95 067

.. .. .. .. 0 107 905

.. .. .. .. 0 128 331

87 .. 83 0 170

920 .. 926 0 1 846

2 134 .. 1 957 0 4 091

3 122 .. 2 913 0 6 035

5 897 .. 4 908 0 10 805

6 421 .. 5 311 0 11 732

7 054 .. 4 669 0 11 723

7 824 .. 4 542 0 12 366

8 546 .. 4 669 0 13 215

9 301 .. 4 785 0 14 086

.. .. .. .. 0 170

360 .. 410 0 770 2 616

.. .. .. .. 0 4 091

.. .. .. .. 0 6 035

.. .. .. .. 0 10 805

.. .. .. .. 0 11 732

.. .. .. .. 0 11 723

.. .. .. .. 0 12 366

.. .. .. .. 0 13 215

.. .. .. .. 0 14 086

301 699 0 0 1 000

2 053 7 585 0 0 9 638

9 059 19 802 0 0 28 861

11 323 32 814 0 0 44 137

19 628 44 061 0 0 63 689

25 434 45 936 0 0 71 370

25 938 46 832 0 0 72 770

26 722 49 359 0 0 76 081

26 852 50 802 0 0 77 654

27 616 52 250 0 0 79 866

.. .. .. .. 0 1 000

.. .. .. .. 0 9 638

.. .. .. .. 0 28 861

.. .. .. .. 0 44 137

.. .. .. .. 0 63 689

.. .. .. .. 0 71 370

.. .. .. .. 0 72 770

.. .. .. .. 0 76 081

.. .. .. .. 0 77 654

.. .. .. .. 0 79 866

Turkey, million TRY 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total United Kingdom, million GBP 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total United States, million USD 2000 Social security contributions Federal or Central government State/Regional Local government Social Security Funds Total 3000 Taxes on payroll and workforce Federal or Central government State/Regional Local government Social Security Funds Total 2000+3000 Total

1980

.. Not available 1. The multi-jurisdictional sector contains units where jurisdiction is shared between two or more governments, or classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category is public universities. 2. There is a break in the series in 1990. The data are based on ESA 2010 from that year onwards.

StatLink 2 https://doi.org/10.1787/888934057438

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274 

6 Tax revenues by subsectors of general government

Chapter 6 provides comparative information on tax revenues by subsectors of general government as well as summary information for each OECD country.

REVENUE STATISTICS 2019 © OECD 2019

 275

6.1. Comparative tables 1975, 1995, 2000 and 2017 This part of the Report presents comparative data on tax revenues by level of government. The tax data have been attributed to the sub-sectors of general government identified in section A.12 of the Interpretative Guide (see Annex A) and the attribution criteria used are those set out in that guide. The column "supranational" reports the customs duties collected by the twenty-three EU member states on behalf of the European Union. In this section, the averages for 2016 have been calculated excluding the one-off revenues from stability contributions in Iceland.

REVENUE STATISTICS 2019 © OECD 2019

276 

Table 6.1. Tax revenues of sub-sectors of general government as % of total tax revenue (Federal/regional countries) Total 1975 Federal countries Australia Austria Belgium Canada Germany Mexico Switzerland1 United States Unweighted average Regional country Spain1, 2

1995 100.0 100.0 100.0 100.0 100.0 .. 100.0 100.0 100.0 100.0

1975 Federal countries Australia Austria Belgium Canada Germany Mexico Switzerland1 United States Unweighted average Regional country Spain1, 2

80.1 51.7 65.3 47.6 33.5 .. 30.7 45.4 50.6 48.2 1975

Federal countries Australia Austria Belgium Canada Germany Mexico Switzerland1 United States Unweighted average Regional country Spain1, 2

2005 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

2017

Supranational 1995 2005

1975

100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0

.. .. 1.4 .. 1.2 .. .. .. 1.3

100.0 100.0 Central government 1995 2005

100.0

..

77.5 64.7 60.1 39.1 31.4 73.9 31.2 41.4 52.4

2017

1975

82.2 67.2 58.3 44.5 30.5 76.1 35.2 40.9 54.4

80.6 65.8 51.4 40.9 29.5 81.1 36.5 44.5 53.8

15.7 10.6 .. 32.5 22.3 .. 27.0 19.5 21.3

51.5 44.9 Local government 1995 2005

41.3

..

2017

1975

.. 0.4 1.0 .. 0.6 .. .. .. 0.7

2017 .. 0.4 0.9 .. 0.5 .. .. .. 0.6

.. 0.4 1.0 .. 0.6 .. .. .. 0.7

0.5 0.4 State or Regional government 1995 2005

0.7

19.0 1.8 1.8 37.1 21.6 2.8 24.3 20.0 16.1

2017

14.9 1.6 5.1 37.9 21.5 3.2 25.3 20.1 16.2

16.0 1.6 10.8 39.8 23.5 4.1 24.6 18.3 17.3

4.7 14.0 Social Security Funds 1995 2005

15.2 2017

4.2 12.4 4.4 9.9 9.0 .. 20.3 14.7 10.7

3.4 4.1 4.8 9.8 7.4 1.5 17.7 13.3 7.8

2.9 3.1 4.8 9.2 7.8 1.6 15.9 14.6 7.5

3.4 3.0 4.9 10.3 8.6 1.6 15.3 14.2 7.7

0.0 25.3 28.8 10.0 34.0 .. 22.0 20.5 20.1

0.0 29.0 32.2 14.0 39.0 21.8 26.8 25.2 23.5

0.0 27.7 30.9 8.4 39.8 19.0 23.7 24.4 21.7

0.0 29.2 32.0 9.1 37.9 13.3 23.6 23.0 21.0

4.3

8.6

8.2

9.7

47.5

34.7

32.5

33.1

.. Not available 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

StatLink 2 https://doi.org/10.1787/888934057457

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 277

Table 6.2. Tax revenues of sub-sectors of general government as % of total tax revenue (Unitary countries) 1975 Chile Czech Republic Denmark1 Estonia Finland France1 Greece Hungary Iceland Ireland Israel Italy Japan Korea Latvia Lithuania1 Luxembourg Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Sweden Turkey United Kingdom Unweighted average

.. .. 1.0 .. .. 0.7 .. .. .. 2.3 .. .. .. .. .. .. 0.8 1.5 .. .. .. .. .. .. .. .. 1.0 1.2 1975

Chile Czech Republic Denmark1 Estonia Finland France1 Greece Hungary Iceland Ireland Israel Italy Japan Korea Latvia Lithuania1 Luxembourg Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Sweden Turkey United Kingdom Unweighted average

.. .. 29.8 .. 23.5 7.6 3.4 .. 18.7 7.3 .. 0.9 25.6 10.1 .. .. 6.7 1.2 7.7 22.4 .. 0.0 .. .. 29.2 .. 11.1 12.8

Supranational 1995 2005 .. .. 0.5 .. 0.4 0.4 0.6 .. .. 1.5 .. 0.4 .. .. .. .. 0.4 1.3 .. .. .. 0.8 .. .. 0.4 .. 1.0 0.7 Local government 1995 2005 6.5 0.9 31.1 0.8 22.3 10.9 2.0 2.5 20.8 2.7 6.4 5.4 25.2 18.7 19.5 2.3 6.5 3.1 5.3 19.6 8.5 5.4 1.3 6.3 30.9 12.8 3.7 10.4

2017 .. 0.5 0.4 0.7 0.2 0.2 0.4 0.3 .. 0.5 .. 0.3 .. .. 0.7 0.7 0.2 0.9 .. .. 0.4 0.3 0.5 0.3 0.3 .. 0.5 0.4

1975 .. 0.5 0.3 0.6 0.3 0.4 0.5 0.3 .. 0.6 .. 0.6 .. .. 0.6 0.9 0.6 1.1 .. .. 0.5 0.5 0.5 0.4 0.3 .. 0.5 0.5

2017 6.5 1.1 30.4 1.2 20.7 11.4 2.2 6.2 22.9 2.2 7.6 16.6 25.2 17.4 16.7 1.5 4.5 4.0 5.3 13.3 12.7 6.7 2.6 7.4 32.1 7.6 4.7 10.8

.. .. 69.1 .. 56.0 51.2 67.1 .. 81.3 77.4 .. 53.2 45.5 89.0 .. .. 63.6 58.9 92.3 50.6 .. 65.4 .. .. 51.3 .. 70.5 65.2 1975

7.8 1.1 26.4 0.9 23.5 13.3 2.4 5.8 26.5 2.2 7.6 15.5 22.7 17.3 19.2 1.2 4.1 3.0 6.6 15.9 12.7 7.1 1.9 9.4 35.3 9.5 4.9 11.2

.. .. 0.1 .. 20.4 40.6 29.5 .. 0.0 13.1 .. 45.9 29.0 0.9 .. .. 29.0 38.4 0.0 27.0 .. 34.6 .. .. 19.5 .. 17.5 21.6

Central government 1995 2005 89.9 57.7 68.4 84.3 46.6 42.6 66.4 63.8 79.2 83.1 79.6 62.7 41.2 69.2 43.5 71.7 66.5 56.0 94.7 58.4 61.2 72.3 62.5 51.8 46.9 75.1 77.5 65.7 Social Security Funds 1995 2005 3.6 41.4 0.0 14.9 30.8 46.0 31.1 33.6 0.0 12.7 14.0 31.5 33.6 12.1 36.9 26.1 26.6 39.5 0.0 22.0 30.3 21.5 36.2 41.9 21.8 12.1 17.8 23.6

2017 89.0 55.6 69.2 83.0 51.8 39.7 64.5 62.7 77.1 84.9 76.3 52.3 37.9 61.5 54.2 67.5 68.2 60.6 94.7 86.7 50.1 68.6 58.6 55.9 56.4 69.9 76.2 65.7

86.3 55.4 73.2 82.0 48.4 34.2 67.4 62.4 73.5 82.5 76.2 53.6 37.4 57.0 53.2 56.4 67.5 60.2 93.4 84.1 49.2 72.9 55.0 50.7 52.4 61.2 75.5 63.8 2017

4.5 42.8 0.1 15.1 27.2 48.6 32.9 30.7 0.0 12.4 16.1 30.8 36.9 21.2 28.4 30.3 27.2 34.5 0.0 0.0 36.9 24.4 38.3 36.4 11.1 22.4 18.6 23.3

5.9 43.0 0.0 16.6 27.8 52.1 29.6 31.5 0.0 14.7 16.2 30.3 39.9 25.7 26.9 41.5 27.9 35.7 0.0 0.0 37.5 19.5 42.5 39.6 12.1 29.3 19.2 24.6

.. Not available 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.

StatLink 2 https://doi.org/10.1787/888934057476

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278 

Table 6.3. Main central government tax revenues as % of GDP at market prices (Federal/regional countries) 1000 Income & profits 1995

1975 Federal countries Australia Austria Belgium Canada Germany Mexico Switzerland1 United States Unweighted average Regional country Spain1, 2

2017

14.2 6.0 14.2 10.3 4.9 .. 2.1 9.7 8.8

15.7 10.4 14.6 9.8 4.8 3.3 2.6 9.8 8.9

16.8 11.5 12.9 9.7 5.0 7.2 4.6 9.9 9.7

0.1 3.1 0.5 0.0 0.0 .. 0.0 0.0 0.5

3.5

8.5 5110 General taxes 1995

5.6

0.0

1975 Federal countries Australia Austria Belgium Canada Germany Mexico Switzerland1 United States Unweighted average Regional country Spain1, 2

2000+3000 Social security & payroll3 1975 1995 2017

2017

0.6 4.3 0.6 0.0 0.0 0.0 0.0 0.0 0.7

4000 Property 1995

1975

2017

0.1 4.0 0.0 1.0 0.0 0.0 0.0 0.0 0.6

0.1 0.6 1.0 0.0 0.2 .. 0.3 0.3 0.3

0.0 0.4 0.6 0.0 0.0 0.0 0.4 0.2 0.2

0.1 0.3 0.5 0.0 0.0 0.0 0.3 1.4 0.3

0.4 0.3 5120 Specific goods and services 1975 1995 2017

1.1

0.1

0.0

Other taxes 1975

1995

2017

1.7 5.0 6.3 1.9 3.4 .. 2.0 0.0 2.9

2.5 7.6 6.5 2.3 3.5 2.2 3.1 0.0 3.5

3.6 7.7 6.8 1.9 3.5 3.7 3.5 0.0 3.8

4.2 3.9 3.0 2.5 3.1 .. 2.6 1.2 2.9

3.2 2.9 2.8 1.4 3.1 1.6 1.8 1.0 2.2

2.1 3.0 2.6 0.8 2.5 2.0 1.5 0.7 1.9

0.0 0.1 0.4 0.1 0.0 .. 0.0 0.0 0.1

0.1 1.0 0.6 0.0 0.0 0.4 0.1 0.0 0.3

0.4 1.0 0.0 0.0 0.1 0.2 0.5 0.0 0.3

2.5

4.4

5.7

1.5

2.6

2.1

0.0

0.0

0.1

.. Not available Note: Excluding social security contributions accruing to social security funds. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. Spain is constitutionally a non-federal country but has a highly decentralised political structure. 3. These comprise only social security contributions accruing to central government.

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REVENUE STATISTICS 2019 © OECD 2019

 279

Table 6.4. Main central government tax revenues as % of GDP at market prices (Unitary countries) Chile Czech Republic Denmark1 Estonia Finland France1 Greece Hungary Iceland Ireland Israel Italy Japan Korea Latvia Lithuania1 Luxembourg Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Sweden Turkey United Kingdom Unweighted average

Chile Czech Republic Denmark1 Estonia Finland France1 Greece Hungary Iceland Ireland Israel Italy Japan Korea Latvia Lithuania1 Luxembourg Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Sweden Turkey United Kingdom Unweighted average

1000 Income & profits 1975 1995 .. 4.6 .. 8.7 12.2 15.8 .. 10.8 7.1 6.6 5.6 5.6 2.4 5.9 .. 8.5 3.1 5.9 8.4 12.8 .. 12.4 5.1 13.0 6.2 6.4 3.3 5.4 .. 1.7 .. 8.3 12.0 11.9 13.1 10.2 20.0 21.8 3.8 7.0 .. 9.5 3.3 7.4 .. 10.1 .. 4.5 8.3 3.8 .. 4.1 15.3 10.9 8.1 8.7 5110 General taxes 1975 1995 .. 7.4 .. 5.8 6.4 9.1 .. 9.6 5.6 7.7 8.1 7.3 3.4 5.9 .. 7.3 8.4 9.2 4.1 6.7 .. 10.6 3.5 5.3 0.0 1.4 1.9 3.4 .. 8.4 .. 8.2 3.8 4.3 5.4 6.0 2.7 8.1 8.0 8.5 .. 6.1 2.1 6.2 .. 8.2 .. 11.3 4.7 8.8 .. 4.4 3.2 5.6 4.5 7.1

2017 6.9 7.7 18.2 7.2 6.0 5.8 8.9 7.2 10.5 9.8 11.6 11.4 6.2 7.8 3.1 5.4 12.9 11.6 17.8 9.8 4.2 9.1 7.0 4.4 0.8 4.7 11.9 8.4

2017 8.4 7.7 9.5 9.1 9.1 6.6 8.2 9.9 8.9 4.4 8.7 5.8 3.2 3.9 9.0 7.9 6.2 6.8 9.7 8.6 7.8 7.9 7.0 8.1 9.3 4.4 6.9 7.5

2000+3000 Social security & payroll 1975 1995 2017 .. 0.5 0.3 .. 0.0 0.0 0.1 0.3 0.3 .. 6.9 5.7 0.8 0.0 0.0 0.7 1.1 0.5 0.0 0.4 0.0 .. 1.3 1.6 2.0 2.5 3.7 0.2 0.5 0.7 .. 1.7 1.2 0.0 0.1 0.0 0.0 0.0 .. 0.0 0.0 0.0 .. 0.0 0.0 .. 0.0 0.0 0.1 0.1 0.3 0.0 0.0 0.0 0.0 0.0 0.0 0.8 0.6 10.4 .. 0.2 0.2 0.5 1.8 3.0 .. 0.4 0.5 .. 0.5 0.2 1.7 3.6 9.4 .. 0.0 0.0 0.0 0.0 0.1 0.4 0.8 1.5 5120 Specific goods and services 1975 1995 2017 .. 3.3 1.7 .. 4.5 3.3 5.2 5.3 3.9 .. 2.8 4.4 5.8 5.4 4.5 2.8 3.0 1.7 4.3 4.7 4.5 .. 8.5 4.1 9.5 4.3 3.0 7.6 5.0 2.2 .. 1.5 1.8 3.4 4.0 3.7 2.3 1.5 1.6 6.9 3.4 2.4 .. 2.7 3.6 .. 3.0 3.3 2.4 4.3 2.9 2.5 3.0 3.2 4.0 3.0 1.8 6.2 6.2 2.8 .. 6.3 4.4 5.5 5.3 4.1 .. 4.9 3.1 .. 3.2 4.8 4.1 3.6 2.6 .. 0.9 4.9 4.6 4.0 3.3 4.8 4.0 3.2

4000 Property 1995

1975 .. .. 0.8 .. 0.7 0.6 1.8 .. 0.7 0.7 .. 0.8 0.6 0.6 .. .. 1.4 0.7 0.7 0.4 .. 0.5 .. .. 0.4 .. 0.6 0.7

2017 0.6 0.2 0.7 0.1 0.5 0.8 1.1 0.2 1.6 0.7 1.4 1.4 1.1 0.6 0.1 0.0 2.4 0.9 0.2 0.4 0.0 0.3 0.1 0.0 1.2 0.5 1.9 0.7

0.4 0.3 0.5 0.0 0.8 1.1 2.2 0.6 0.4 0.8 0.9 1.4 0.6 1.0 0.2 0.0 3.6 0.8 0.0 0.5 0.0 0.2 0.0 0.0 0.6 0.8 2.6 0.8

Other taxes 1975

1995 .. .. 0.7 .. 0.1 0.2 0.7 .. 0.2 0.6 .. 0.3 0.2 0.6 .. .. 0.2 0.6 0.3 0.5 .. 0.5 .. .. 0.7 .. 0.4 0.4

2017 -0.1 0.9 0.7 0.2 0.4 0.2 0.7 0.2 0.9 0.6 0.7 0.4 0.2 0.5 0.0 0.3 0.2 0.8 0.6 0.7 0.2 0.3 0.9 0.3 0.3 2.5 0.5 0.5

-0.4 0.4 1.2 0.4 0.6 0.1 2.4 0.4 1.1 0.7 0.7 0.3 0.1 0.3 0.7 0.1 0.2 0.9 0.6 0.5 0.2 0.8 0.7 0.9 0.5 0.4 0.4 0.6

.. Not available Note: Excluding social security contributions accruing to social security funds. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.

StatLink 2 https://doi.org/10.1787/888934057514

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280 

Table 6.5. Main central government taxes as % of total tax revenues of central government (Federal/regional countries) 1000 Income & profits 1975 1995 2017 Federal countries Australia Austria Belgium Canada Germany Mexico Switzerland1 United States Unweighted average Regional country Spain1, 2

69.9 32.2 56.0 69.4 42.3 .. 30.2 86.5 55.2

71.4 39.2 57.0 72.5 41.9 44.1 32.3 89.2 56.0

73.0 41.9 56.6 72.6 45.1 55.0 44.2 82.6 58.9

54.5 25.0 45.5 46.7 37.0 .. 24.0 64.9 42.5

40.6

52.8 4000 Property 1995

40.0

26.3

1975 Federal countries Australia Austria Belgium Canada Germany Mexico Switzerland1 United States Unweighted average Regional country Spain1, 2

1975

2017

1100 Individuals 1995 52.4 31.1 47.9 57.7 38.7 .. 17.6 70.7 45.1

2017

1975

50.0 32.0 38.5 52.6 39.8 26.4 15.2 70.4 40.6

15.5 6.9 10.5 20.9 5.2 .. 6.3 21.6 12.4

42.3 24.3 5110 General taxes 1975 1995 2017

14.3

1200 Corporate 1995 19.0 4.8 9.0 13.0 3.2 .. 8.3 18.5 10.8

2017

2000+3000 Social security & payroll 1975 1995 2017

23.0 8.8 18.1 17.3 5.3 26.9 15.1 12.2 15.8

0.3 16.5 2.0 0.0 0.0 .. 0.0 0.0 2.7

2.6 16.2 2.2 0.0 0.0 0.0 0.0 0.0 2.6

0.3 14.6 0.1 7.3 0.0 0.0 0.0 0.0 2.8

10.5 15.7 5120 Specific goods and services 1975 1995 2017

0.0

2.7

2.1

Other taxes 1975

1995

2017

0.6 3.0 3.8 0.0 1.9 .. 4.1 2.4 2.3

0.0 1.4 2.5 0.0 0.1 0.0 5.3 1.8 1.4

0.4 1.2 2.1 0.0 0.1 0.0 2.5 11.7 2.2

8.3 26.7 24.8 12.8 29.1 .. 28.3 0.0 18.6

11.2 28.5 25.3 16.9 31.1 30.0 38.3 0.0 22.7

15.5 27.8 29.7 14.0 31.6 28.5 33.4 0.0 22.6

20.8 20.9 11.7 17.0 26.7 .. 37.3 10.8 20.8

14.4 10.9 10.8 10.6 26.9 21.2 22.6 9.0 15.8

9.2 10.7 11.6 6.2 22.1 15.3 14.9 5.6 12.0

0.1 0.7 1.7 0.7 0.0 .. 0.0 0.2 0.5

0.3 3.8 2.2 0.0 0.0 4.8 1.5 0.0 1.6

1.7 3.8 0.0 0.0 1.1 1.2 5.0 0.0 1.6

12.3

0.5

0.3

29.0

27.5

41.3

17.8

16.3

15.4

0.3

0.2

1.0

.. Not available Note: Excluding social security contributions accruing to social security funds. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 2. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

StatLink 2 https://doi.org/10.1787/888934057533

REVENUE STATISTICS 2019 © OECD 2019

 281

Table 6.6. Main central government taxes as % of total tax revenues of central government (Unitary countries) Chile Czech Republic Denmark1 Estonia Finland France1 Greece Hungary Iceland Ireland Israel Italy Japan Korea Latvia Lithuania1 Luxembourg Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Sweden Turkey United Kingdom Unweighted average

Chile Czech Republic Denmark1 Estonia Finland France1 Greece Hungary Iceland Ireland Israel Italy Japan Korea Latvia Lithuania1 Luxembourg Netherlands New Zealand Norway Poland Portugal Slovak Republic Slovenia Sweden Turkey United Kingdom Unweighted average

1000 Income & profits 1975 1995 2017 .. 28.1 40.0 .. 43.3 40.0 48.1 49.8 54.3 .. 35.6 27.0 35.3 32.0 28.6 31.0 31.3 36.6 18.9 31.2 33.7 .. 32.8 30.1 13.1 24.2 38.0 38.8 48.6 52.7 .. 43.9 46.6 39.0 53.9 50.7 67.2 60.5 52.6 24.7 40.5 50.8 .. 12.9 18.6 .. 42.0 32.1 60.0 51.3 49.6 58.7 48.7 49.9 72.1 64.7 59.5 19.2 30.0 30.1 .. 42.5 25.0 26.7 34.8 36.2 .. 40.9 38.6 .. 22.9 23.8 41.7 17.9 3.5 .. 32.9 30.7 63.5 47.7 47.2 41.1 38.7 38.0 4000 Property 1975 1995 2017 .. 3.7 2.4 .. 1.2 1.3 3.0 2.1 1.5 .. 0.3 0.0 3.4 2.6 3.6 3.2 4.2 7.0 14.1 6.1 8.4 .. 0.8 2.7 2.8 6.4 1.5 3.2 2.6 4.5 .. 4.8 3.6 5.9 5.7 6.2 6.0 10.1 5.2 4.7 4.4 6.4 .. 0.8 1.0 .. 0.0 0.0 7.1 10.2 13.9 3.0 4.2 3.6 2.6 0.7 0.1 2.3 1.6 1.5 .. 0.0 0.0 3.8 1.2 0.7 .. 0.5 0.0 .. 0.2 0.0 2.2 5.8 2.7 .. 3.7 5.2 2.4 8.1 10.2 4.4 3.4 3.5

1100 Individuals 1975 1995 2017 .. 5.8 11.2 .. 22.1 20.7 43.4 37.6 40.1 .. 27.7 21.2 31.0 26.0 19.6 20.7 19.9 21.9 12.7 17.2 23.7 .. 25.3 21.4 10.6 20.4 22.9 32.5 38.5 37.8 .. 33.3 27.1 27.7 41.4 39.9 37.8 35.5 30.0 9.6 24.2 28.3 .. 0.0 9.1 .. 31.6 23.1 43.2 33.2 35.0 45.6 34.2 35.8 58.8 47.5 40.4 16.1 16.9 15.2 .. 31.0 16.0 .. 24.9 24.3 .. 14.3 18.5 .. 19.8 14.1 37.9 5.6 -8.6 .. 25.1 20.9 56.8 37.2 36.1 32.3 25.8 23.9 5110 General taxes 1975 1995 2017 .. 45.1 48.2 .. 28.8 39.7 25.4 28.5 28.2 .. 31.5 33.9 27.9 37.3 43.5 45.1 40.6 41.6 26.9 31.5 31.3 .. 27.9 41.5 35.1 37.8 32.4 19.0 25.4 23.8 .. 37.5 35.2 26.9 22.0 25.6 0.0 13.2 27.2 14.2 25.8 25.3 .. 65.3 54.5 .. 41.3 47.4 19.1 18.6 23.6 24.4 28.8 29.0 9.8 24.0 32.3 40.5 36.3 26.4 .. 27.3 46.3 17.1 29.1 31.4 .. 33.2 38.3 .. 57.0 44.1 23.4 41.3 40.2 .. 36.1 29.0 13.4 24.6 27.5 23.0 33.2 35.1

1200 Corporate 1975 1995 2017 .. 17.3 24.5 .. 21.2 19.3 4.7 7.2 9.8 .. 7.9 5.8 4.3 6.0 9.0 10.1 11.4 14.8 5.0 11.8 7.4 .. 7.0 8.7 2.5 3.8 11.1 6.2 10.1 14.9 .. 10.0 13.3 11.3 13.8 8.9 29.4 25.0 22.6 10.0 15.8 22.4 .. 12.9 9.5 .. 10.4 9.0 16.8 18.0 14.5 13.1 14.5 14.1 12.8 12.5 15.7 3.2 13.0 14.9 .. 11.4 9.0 .. 9.9 11.9 .. 23.9 18.9 .. 2.6 9.7 3.8 12.4 12.1 .. 7.8 9.8 8.8 10.4 11.2 9.5 12.2 13.1 5120 Specific goods and services 1975 1995 2017 .. 20.3 9.9 .. 22.4 16.8 20.5 16.6 11.7 .. 9.3 16.2 28.5 26.0 21.4 15.5 16.7 10.6 33.9 25.2 17.2 .. 32.6 17.3 39.5 17.6 10.7 35.4 19.1 11.9 .. 5.5 7.1 26.2 16.5 16.2 24.7 14.3 14.0 51.8 25.6 15.9 .. 21.0 21.7 .. 15.2 19.6 11.9 18.6 11.1 11.1 14.4 13.6 14.4 8.9 6.0 31.7 26.5 8.5 .. 28.3 26.5 44.3 25.0 16.4 .. 20.0 17.0 .. 15.9 26.3 20.7 16.6 11.0 .. 7.0 32.2 19.0 17.4 13.2 26.8 18.6 15.6

2000+3000 Social security & payroll 1975 1995 2017 .. 3.2 1.6 .. 0.0 0.0 0.2 0.9 0.8 .. 22.6 21.4 4.1 0.1 0.0 3.8 6.4 3.3 0.3 2.2 0.2 .. 4.9 6.7 8.5 10.2 13.5 0.9 2.0 3.5 .. 5.9 4.8 0.0 0.5 0.0 0.0 0.0 .. 0.0 0.0 0.0 .. 0.0 0.1 .. 0.0 0.0 0.7 0.6 1.1 0.0 0.0 0.0 0.0 0.0 0.0 4.0 2.7 31.9 .. 1.1 1.3 3.8 8.3 12.1 .. 1.7 2.5 .. 2.5 1.1 8.5 17.0 40.5 .. 0.0 0.0 0.0 0.0 0.4 2.2 3.4 5.6 Other taxes 1975 .. .. 2.8 .. 0.7 1.4 5.9 .. 1.0 2.8 .. 2.0 2.1 4.6 .. .. 1.2 2.8 1.2 2.4 .. 4.4 .. .. 3.6 .. 1.8 2.5

1995 -0.4 4.2 2.2 0.6 1.9 0.8 3.8 0.9 3.8 2.4 2.4 1.5 1.9 3.7 0.1 1.5 0.8 3.9 1.7 3.0 0.9 1.6 3.6 1.5 1.4 20.3 2.2 2.7

2017 -2.1 2.1 3.5 1.6 2.9 0.8 9.2 1.7 3.8 3.7 2.7 1.3 1.0 1.7 4.1 0.9 0.8 3.9 2.1 1.6 1.0 3.2 3.7 4.7 2.1 2.9 1.5 2.4

.. Not available Note: Excluding social security contributions accruing to social security funds. 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.

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282 

Table 6.7. Main state government tax revenues as % of GDP at market prices (Federal/regional countries) 1000 Income & profits 1975 1995 2017 Federal countries Australia Austria Belgium1 Canada Germany1 Mexico Switzerland2 United States Unweighted average Regional country Spain1, 2, 3

Federal countries Australia Austria Belgium1 Canada Germany1 Mexico Switzerland2 United States Unweighted average Regional country Spain1, 2, 3

0.0 1.7 .. 4.4 4.8 .. 4.7 1.5 2.9

0.0 0.3 0.0 6.3 4.1 0.0 4.8 2.1 2.2

2000 Social security 1975 1995 2017

0.0 0.3 2.3 6.1 4.7 0.0 5.3 2.0 2.6

0.0 0.1 .. 0.0 0.0 .. 0.0 0.0 0.0

0.1 3.6 5110 General taxes 1975 1995 2017

..

..

0.0 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0

3000 Payroll 1995

1975

0.0 0.1 0.1 0.7 0.0 0.0 0.0 0.0 0.1

1.4 0.0 .. 0.0 0.0 .. 0.0 0.0 0.2

0.0 0.0 5120 Specific goods and services 1975 1995 2017

..

1.4 0.1 0.0 0.8 0.0 0.1 0.0 0.0 0.3

2017

4000 Property 1995

1975

2017

1.3 0.1 0.0 0.7 0.0 0.4 0.0 0.0 0.3

1.1 0.1 .. 0.2 0.5 .. 0.9 0.2 0.5

1.5 0.0 0.6 0.8 0.5 0.1 1.0 0.2 0.6

1.9 0.0 1.7 0.6 0.6 0.1 1.2 0.2 0.8

0.0 0.0 5200 Taxes on use of goods 1975 1995 2017

..

0.9 6000 Other taxes 1995

1.0

1975

2017

0.0 1.3 .. 2.0 1.7 .. 0.0 1.5 1.1

0.0 0.0 0.0 2.5 2.8 0.0 0.0 1.8 0.9

0.0 0.0 0.0 2.8 3.2 .. 0.0 1.6 1.1

0.6 0.5 .. 1.7 0.2 .. 0.1 1.1 0.7

0.9 0.1 0.0 2.0 0.1 0.0 0.1 0.9 0.5

0.7 0.1 0.2 1.7 0.1 0.0 0.1 0.8 0.5

0.9 0.2 .. 1.8 0.5 .. 0.4 0.5 0.7

1.6 0.0 0.2 0.5 0.4 0.0 0.4 0.4 0.4

0.7 0.1 0.6 0.5 0.2 0.1 0.4 0.3 0.4

0.0 0.0 .. 0.0 0.0 .. 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

..

0.1

0.2

..

0.3

0.3

..

0.0

0.0

..

0.0

0.0

.. Not available 1. Payments to the European Union are excluded from these comparisons. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

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REVENUE STATISTICS 2019 © OECD 2019

 283

Table 6.8. Main local government tax revenues as % of GDP at market prices (Federal/regional countries) 1000 Income & profits 1975 1995 2017 Federal countries Australia Austria Belgium1 Canada Germany1 Mexico Switzerland2 United States Unweighted average Regional country Spain1, 2, 3

Federal countries Australia Austria Belgium1 Canada Germany1 Mexico Switzerland2 United States Unweighted average Regional country Spain1, 2, 3

0.0 1.7 1.1 0.0 2.1 .. 3.9 0.2 1.3

0.0 0.0 1.4 0.0 2.1 0.0 3.8 0.2 1.0

2000 Social security 1975 1995 2017

0.0 0.0 0.8 0.0 2.6 0.0 3.5 0.2 0.9

0.0 0.1 0.0 0.0 0.0 .. 0.0 0.0 0.0

0.5 0.5 5110 General taxes 1975 1995 2017

0.0

0.4

0.0 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0

1975

0.0 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.5 0.0 0.0 0.3 .. 0.0 0.0 0.1

0.0 0.0 5120 Specific goods and services 1975 1995 2017

0.0

3000 Payroll 1995 0.0 0.8 0.0 0.0 0.0 0.0 0.0 0.0 0.1

2017

1975

4000 Property 1995

2017

0.0 0.9 0.0 0.0 0.0 0.0 0.0 0.0 0.1

1.1 0.5 0.3 2.7 0.6 .. 0.7 3.0 1.3

1.0 0.2 0.4 2.9 0.5 0.1 0.6 2.6 1.0

1.0 0.2 1.2 3.3 0.4 0.2 0.7 2.7 1.2

0.0 0.0 5200 Taxes on use of goods 1975 1995 2017

0.1

0.8 6000 Other taxes 1995

1.5

1975

2017

0.0 0.9 0.0 0.0 0.0 .. 0.0 0.3 0.2

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.4 0.0

0.0 0.0 0.0 0.0 0.2 .. 0.0 0.5 0.1

0.0 0.6 0.3 0.0 0.0 .. 0.0 0.1 0.1

0.0 0.3 0.1 0.0 0.0 0.0 0.0 0.2 0.1

0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.2 0.0

0.0 0.0 0.0 0.1 0.0 .. 0.0 0.1 0.0

0.0 0.1 0.0 0.0 0.0 0.0 0.0 0.2 0.0

.. 0.1 0.0 0.0 0.0 0.0 0.0 0.2 0.0

0.0 0.1 0.0 0.3 0.0 .. 0.0 0.0 0.1

0.0 0.0 0.0 0.4 0.0 0.0 0.0 0.0 0.1

0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.0 0.0

0.2

0.4

0.5

0.0

0.1

0.2

0.0

0.9

0.6

0.0

0.0

0.0

.. Not available 1. Payments to the European Union are excluded from these comparisons. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

StatLink 2 https://doi.org/10.1787/888934057590

REVENUE STATISTICS 2019 © OECD 2019

284 

Table 6.9. Main state government taxes as % of total tax revenues of state government (Federal/regional countries) 1000 Income & profits 1975 1995 2017 Federal countries Australia Austria Belgium1 Canada Germany1 Mexico Switzerland2 United States Unweighted average Regional country Spain1, 2, 3

Federal countries Australia Austria Belgium1 Canada Germany1 Mexico Switzerland2 United States Unweighted average Regional country Spain1, 2, 3

0.0 44.2 .. 43.6 62.8 .. 77.7 31.6 43.3

0.0 42.3 4.7 48.7 51.9 0.0 76.9 38.8 32.9

2000 Social security 1975 1995 2017

0.0 47.1 47.3 46.7 52.9 0.0 76.1 41.6 39.0

0.0 1.8 .. 0.0 0.0 .. 0.0 0.0 0.3

8.6 69.4 5110 General taxes 1975 1995 2017

..

..

0.0 24.0 0.0 0.0 0.0 0.0 0.0 0.0 3.0

3000 Payroll 1995

1975

0.0 19.8 1.1 5.3 0.0 0.0 0.0 0.0 3.3

35.3 0.0 .. 0.0 0.0 .. 0.0 0.0 5.9

0.0 0.0 5120 Specific goods and services 1975 1995 2017

..

25.1 10.2 0.0 6.0 0.0 45.3 0.0 0.0 10.8

2017

4000 Property 1995

1975

2017

29.0 8.5 0.0 5.1 0.0 58.3 0.0 0.2 12.6

26.6 1.8 .. 2.3 6.2 .. 14.3 4.1 9.2

28.1 2.4 70.4 6.0 6.1 44.5 16.3 4.2 22.3

41.4 2.1 36.0 4.9 6.7 18.1 16.9 3.3 16.2

0.0 0.0 5200 Taxes on use of goods 1975 1995 2017

..

58.9 6000 Other taxes 1995

20.0

1975

2017

0.0 33.9 .. 19.6 21.8 .. 0.0 30.8 17.7

0.0 0.0 0.0 19.9 35.4 0.0 0.0 33.2 11.1

0.0 0.0 0.0 21.3 36.6 .. 0.0 31.7 12.8

16.0 13.5 .. 16.8 2.8 .. 1.5 23.6 12.4

17.3 12.2 3.5 15.5 1.8 0.3 0.9 16.1 8.5

14.7 10.7 3.7 12.9 1.1 5.0 1.3 16.3 8.2

22.0 4.4 .. 17.8 6.4 .. 6.4 10.0 11.2

29.5 5.0 21.4 3.8 4.7 6.4 5.7 7.8 10.5

14.9 7.6 11.9 3.8 2.8 13.6 5.0 6.9 8.3

0.0 0.4 .. 0.0 0.0 .. 0.0 0.0 0.1

0.0 3.9 0.0 0.0 0.0 3.5 0.1 0.0 0.9

0.0 4.2 0.0 0.0 0.0 5.0 0.7 0.0 1.2

..

9.2

3.3

..

20.9

6.3

..

2.5

0.9

..

0.0

0.0

.. Not available 1. Payments to the European Union are excluded from these comparisons. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

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Table 6.10. Main local government taxes as % of total tax revenues of local governments (Federal/regional countries) 1000 Income & profits 1975 1995 2017 Federal countries Australia Austria Belgium1 Canada Germany1 Mexico Switzerland2 United States Unweighted average Regional country Spain1, 2, 3

Federal countries Australia Austria Belgium1 Canada Germany1 Mexico Switzerland2 United States Unweighted average Regional country Spain1, 2, 3

0.0 38.9 66.3 0.0 69.4 .. 85.5 4.3 37.8

0.0 1.5 71.3 0.0 79.5 0.5 84.4 5.8 30.4

2000 Social security 1975 1995 2017

0.0 0.0 35.4 0.0 79.4 0.0 81.2 5.8 25.2

0.0 1.3 2.6 0.0 0.0 .. 0.0 0.0 0.5

19.8 16.3 5110 General taxes 1975 1995 2017

0.0

57.3

0.0 8.6 1.9 0.0 0.0 0.0 0.0 0.0 1.3

1975

0.0 5.5 0.2 0.0 0.0 0.0 0.0 0.0 0.7

0.0 11.5 0.0 0.0 9.0 .. 0.0 0.0 2.9

0.0 0.0 5120 Specific goods and services 1975 1995 2017

0.0

3000 Payroll 1995 0.0 49.9 0.0 0.0 0.0 0.2 0.0 0.0 6.3

2017

1975

4000 Property 1995

2017

0.0 68.5 0.0 0.0 0.0 0.0 0.0 0.0 9.8

100.0 11.2 15.0 88.3 20.3 .. 14.3 81.9 47.3

100.0 13.2 19.0 85.7 19.3 77.5 14.2 72.9 50.2

100.0 15.1 57.6 97.3 13.2 74.6 16.3 72.0 55.8

0.0 0.0 5200 Taxes on use of goods 1975 1995 2017

8.5

29.7 6000 Other taxes 1995

44.7

1975

2017

0.0 19.7 0.0 0.2 0.0 .. 0.0 7.1 3.8

0.0 0.0 0.0 0.1 0.0 0.0 0.0 10.8 1.4

0.0 0.0 0.0 0.1 5.8 .. 0.0 12.6 2.6

0.0 14.1 14.6 0.2 0.5 .. 0.2 3.6 4.7

0.0 19.5 6.9 0.0 0.5 16.4 0.2 4.8 6.0

0.0 2.0 6.6 0.1 1.0 2.5 0.1 4.7 2.1

0.0 1.0 1.5 2.1 0.4 .. 0.1 3.1 1.2

0.0 5.2 0.9 1.2 0.3 0.2 0.2 5.6 1.7

.. 5.9 0.2 1.4 0.3 0.0 0.3 5.0 1.9

0.0 2.4 0.0 9.2 0.4 .. 0.0 0.0 1.7

0.0 2.0 0.0 12.9 0.3 5.1 0.9 0.0 2.6

0.0 3.0 0.0 1.0 0.2 22.9 1.9 0.0 3.6

31.0

15.5

16.6

3.2

2.6

5.0

0.0

32.3

17.3

0.0

0.1

0.1

.. Not available 1. Payments to the European Union are excluded from these comparisons. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.

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Table 6.11. Main local government tax revenues as % of GDP at market prices (Unitary countries) Chile Czech Republic1 Denmark1, 2 Estonia1 Finland1 France1, 2 Greece Hungary1 Iceland Ireland1 Israel Italy1 Japan Korea Latvia Lithuania2 Luxembourg1 Netherlands1 New Zealand Norway Poland1 Portugal1 Slovak Republic1 Slovenia1 Sweden1 Turkey United Kingdom1 Unweighted average

Chile Czech Republic1 Denmark1, 2 Estonia1 Finland1 France1, 2 Greece Hungary1 Iceland Ireland1 Israel Italy1 Japan Korea Latvia Lithuania2 Luxembourg1 Netherlands1 New Zealand Norway Poland1 Portugal1 Slovak Republic1 Slovenia1 Sweden1 Turkey United Kingdom1 Unweighted average

1000 Income & profits 1975 1995 2017 .. 0.0 0.0 .. 0.0 0.0 9.5 13.5 10.8 .. 0.0 0.0 8.5 9.5 9.4 0.0 0.0 0.0 0.1 0.0 0.0 .. 0.0 0.0 3.6 4.6 7.9 0.0 0.0 0.0 .. 0.0 0.0 0.2 0.6 1.9 2.8 3.4 3.4 0.3 0.4 0.9 .. 4.9 5.1 .. 0.0 0.0 1.6 2.1 1.5 0.1 0.0 0.0 0.0 0.0 0.0 8.0 7.1 5.3 .. 1.4 2.7 0.0 0.3 0.6 .. 0.0 0.0 .. 1.8 2.5 11.3 14.1 15.3 .. 0.6 0.6 0.0 0.0 0.0 2.9 2.4 2.5 5120 Specific goods and services 1975 1995 2017 .. 0.2 0.2 .. 0.0 0.0 0.0 0.0 0.0 .. 0.0 0.0 0.0 0.0 0.0 0.1 0.3 1.2 0.2 0.1 0.1 .. 0.0 0.0 0.4 0.0 0.0 0.0 .. .. .. 0.0 0.0 .. 0.2 0.5 0.8 0.6 0.4 0.2 0.6 0.3 .. 0.0 0.0 .. .. 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.2 0.0 0.0 0.0 0.0 0.0 .. 0.0 .. 0.0 0.1 0.2 .. 0.1 0.0 .. 0.1 0.1 0.0 0.0 0.0 .. 0.1 0.5 0.0 0.0 0.0 0.1 0.1 0.1

4000 Property 1975 1995 2017 .. 0.5 0.7 .. 0.2 0.2 1.5 1.0 1.3 .. 0.3 0.2 0.0 0.4 0.8 1.2 2.2 3.3 0.0 0.5 0.9 .. 0.3 0.4 0.8 1.2 1.7 2.0 0.7 0.5 .. 2.1 2.4 0.0 0.8 1.2 1.3 2.1 2.0 0.8 2.1 2.2 .. 0.9 0.8 .. 0.3 0.3 0.2 0.1 0.1 0.2 0.7 0.7 2.1 1.7 1.9 0.4 0.8 0.8 .. 1.3 1.4 0.0 0.7 1.2 .. 0.4 0.4 .. 0.5 0.6 0.0 0.0 0.4 .. 0.0 0.3 3.8 1.1 1.6 0.9 0.9 1.0 5200 Taxes on use of goods 1975 1995 2017 .. 0.5 0.7 .. 0.1 0.2 .. .. .. .. 0.0 0.0 0.0 0.0 0.0 0.1 0.3 0.2 0.1 0.0 0.0 .. 0.0 0.1 0.0 0.0 0.3 0.0 .. .. .. 0.1 0.1 0.0 0.3 0.5 0.3 0.3 0.3 0.2 0.4 0.4 .. 0.0 0.0 .. 0.3 0.0 0.0 0.0 0.0 0.1 0.4 0.4 0.1 0.2 0.2 0.0 0.0 0.1 .. 0.4 0.2 0.0 0.1 0.1 .. 0.0 0.0 .. 0.0 0.1 0.0 0.0 0.0 .. 0.0 0.1 0.0 .. .. 0.1 0.1 0.2

1975 .. .. 0.0 .. 0.0 0.0 0.1 .. 0.0 0.0 .. .. 0.0 0.0 .. .. 0.0 0.0 0.0 0.0 .. 0.0 .. .. 0.0 .. 0.0 0.0

5110 General taxes 1995 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.7 0.6 .. 0.0 0.0 0.0 0.0 0.0 .. 0.0 0.0 0.0 0.0 0.0 0.4 0.0 0.0 0.0 0.6 0.0 0.1

2017 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1.7 0.0 .. 0.0 0.5 0.9 0.4 0.0 0.0 0.0 0.0 0.0 0.0 .. 0.3 0.0 0.0 0.0 0.6 0.0 0.2

Other taxes 1975

1995 .. .. 0.0 .. 0.0 1.2 0.1 .. 0.6 0.0 .. 0.0 0.0 0.0 .. .. 0.3 0.0 0.0 0.3 .. 0.0 .. .. 0.0 .. 0.0 0.2

2017 0.0 0.0 0.0 0.0 0.0 1.8 0.0 0.0 0.0 0.1 0.0 0.3 0.1 0.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.7 0.0 0.1

0.0 0.0 0.0 0.0 0.0 1.5 0.0 0.0 0.0 0.0 0.0 1.9 0.1 0.5 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.2 0.0 0.0 0.2 0.0 0.2

.. Not available 1. Payments to the European Union are excluded from these comparisons. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.

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Table 6.12. Main local government tax revenues as % of total tax revenues of local governments (Unitary countries) Chile Czech Republic1 Denmark1, 2 Estonia1 Finland1 France1, 2 Greece Hungary1 Iceland Ireland1 Israel Italy1 Japan Korea Latvia Lithuania2 Luxembourg1 Netherlands1 New Zealand Norway Poland1 Portugal1 Slovak Republic1 Slovenia1 Sweden1 Turkey United Kingdom1 Unweighted average

Chile Czech Republic1 Denmark1, 2 Estonia1 Finland1 France1, 2 Greece Hungary1 Iceland Ireland1 Israel Italy1 Japan Korea Latvia Lithuania2 Luxembourg1 Netherlands1 New Zealand Norway Poland1 Portugal1 Slovak Republic1 Slovenia1 Sweden1 Turkey United Kingdom1 Unweighted average

1000 Income & profits 1975 1995 2017 .. 0.0 0.0 .. 0.0 0.0 86.3 93.3 89.3 .. 0.0 0.0 99.8 95.4 92.1 0.0 0.0 0.0 16.5 0.0 0.0 .. 0.0 0.0 65.1 71.9 80.1 0.0 0.0 0.0 .. 0.0 0.0 80.0 27.6 29.4 54.8 52.7 48.5 23.0 11.1 18.3 .. 83.8 84.8 .. 0.0 0.0 74.6 92.8 92.1 15.4 0.0 0.0 0.0 0.0 0.0 91.9 89.7 86.0 .. 45.5 62.7 50.0 21.8 25.3 .. 0.0 0.0 .. 75.8 75.0 99.6 99.7 97.6 .. 28.1 27.2 0.0 0.0 0.0 47.3 32.9 33.6 5110 General taxes 1975 1995 2017 .. 0.0 0.0 .. 0.0 0.0 0.0 0.0 0.0 .. 2.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 9.0 6.0 0.6 .. 63.5 75.5 0.0 8.8 0.0 0.0 .. .. .. 0.0 0.0 .. 0.0 7.2 0.0 0.0 12.2 0.0 0.0 9.0 .. 0.0 0.0 .. .. 0.0 0.0 0.0 0.0 0.0 0.2 0.7 0.0 0.0 0.0 0.0 0.0 0.0 .. 0.0 .. 0.0 22.5 13.9 .. 0.0 0.0 .. 0.0 0.0 0.0 0.0 0.0 .. 30.8 25.2 0.0 0.0 0.0 0.6 5.4 5.8

1100 Individuals 1975 1995 2017 .. 0.0 0.0 .. 0.0 0.0 86.3 93.3 89.3 .. 0.0 0.0 89.9 85.2 83.9 0.0 0.0 0.0 11.0 0.0 0.0 .. 0.0 0.0 62.0 71.9 80.1 0.0 .. .. .. 0.0 0.0 48.0 0.7 27.7 26.3 30.5 33.5 0.0 7.4 9.9 .. 83.8 84.8 .. .. .. 0.0 0.0 0.0 15.4 0.0 0.0 0.0 0.0 0.0 86.3 81.6 86.0 .. 41.1 52.9 .. 11.1 16.0 .. 0.0 0.0 .. 74.9 75.0 91.5 99.7 97.6 .. 21.4 18.3 0.0 0.0 0.0 34.4 28.1 30.2 5120 Specific goods and services 1975 1995 2017 .. 15.1 14.8 .. 2.5 1.8 0.0 0.0 0.0 .. 0.9 8.5 0.1 0.0 0.0 4.8 7.4 19.7 32.9 10.3 5.3 .. 1.3 1.6 7.9 0.0 0.0 0.0 .. .. .. 0.0 0.0 .. 7.3 7.3 15.1 9.6 6.0 11.7 16.1 5.8 .. 0.0 0.5 .. .. 0.0 0.9 0.9 0.9 2.7 1.4 2.9 6.7 1.8 0.5 0.0 0.0 0.0 .. 0.0 .. 0.0 8.8 6.3 .. 10.3 2.8 .. 2.8 3.7 0.3 0.3 0.0 .. 6.0 22.8 0.0 0.0 0.0 5.5 4.1 4.5

1200 Corporate 1975 1995 2017 .. 0.0 0.0 .. 0.0 0.0 0.0 0.0 0.0 .. 0.0 0.0 9.9 10.2 8.3 0.0 0.0 0.0 0.0 0.0 0.0 .. 0.0 0.0 3.1 0.0 0.0 0.0 .. .. .. 0.0 0.0 32.0 0.5 1.5 28.5 22.2 15.0 0.0 3.7 8.4 .. 0.0 0.0 .. .. .. 74.6 92.8 92.1 0.0 0.0 0.0 0.0 0.0 0.0 5.7 8.2 0.0 .. 4.4 9.8 .. 10.7 9.4 .. 0.0 .. .. 0.0 0.0 8.2 0.0 0.0 .. 6.7 8.9 0.0 0.0 0.0 10.8 6.4 6.4 5200 Taxes on use of goods 1975 1995 2017 .. 40.0 42.5 .. 20.8 40.9 .. .. .. .. 6.7 9.5 0.1 0.1 0.0 3.2 6.9 3.2 18.7 0.4 0.9 .. 4.5 3.6 0.0 0.0 3.3 0.0 .. .. .. 5.9 4.8 2.5 13.8 8.2 4.9 5.0 4.6 10.8 11.5 9.7 .. 0.7 0.6 .. 48.4 13.5 0.0 0.2 0.2 27.7 38.6 34.4 4.2 8.3 10.1 0.0 0.6 1.1 .. 12.4 4.7 50.0 4.0 5.6 .. 1.0 1.1 .. 0.0 2.4 0.1 0.0 0.0 .. 0.5 2.1 0.0 .. .. 8.1 9.6 8.6

1975 .. .. 13.7 .. 0.0 46.0 6.6 .. 15.3 100.0 .. 17.5 24.9 54.5 .. .. 9.3 54.2 89.1 5.2 .. 0.0 .. .. 0.0 .. 100.0 33.5

4000 Property 1995 45.0 76.7 6.7 90.5 4.5 47.8 83.4 28.9 19.3 87.9 94.1 38.6 31.6 58.5 15.5 51.6 5.9 59.9 89.9 9.7 40.6 42.5 83.3 20.7 0.0 2.0 100.0 45.7

2017 42.6 57.2 10.7 81.9 7.8 53.2 93.2 19.3 16.6 93.1 95.2 18.4 27.6 46.6 14.1 86.5 6.7 61.9 89.4 12.9 31.4 48.3 66.6 18.8 2.4 13.9 100.0 45.0

Other taxes 1975 .. .. 0.0 .. 0.0 46.0 16.3 .. 11.7 0.0 .. 0.0 0.2 0.0 .. .. 15.2 0.0 0.0 2.9 .. 0.0 .. .. 0.0 .. 0.0 5.8

1995 0.0 0.0 0.0 0.0 0.0 37.9 0.0 1.8 0.0 12.1 0.0 12.7 1.0 2.8 0.0 0.0 0.2 0.0 0.0 0.0 1.5 0.4 5.4 0.8 0.0 32.7 0.0 4.0

2017 0.0 0.0 0.0 0.0 0.1 23.8 0.0 0.0 0.0 6.9 0.0 29.5 1.1 10.6 0.0 0.0 0.2 0.0 0.0 0.0 1.1 0.6 29.5 0.0 0.0 8.7 0.0 4.2

.. Not available 1. Payments to the European Union are excluded from these comparisons. 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.

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6.2. Country tables 1975, 1985, 1995, 2005 and 2017 This part of the Report presents detailed country information on tax revenues by level of government. The data have been attributed to the sub-sectors of general government identified in section A.12 of the Interpretative Guide (see Annex A) and the attribution criteria used are those set out in that guide.

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Table 6.13. Australia, tax revenues by sub-sectors of government Million AUD 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 11 831 9 213 2 618 0 0 0 0 0 0 54 103 12 0 87 4 0 0 4 932 4 919 1 408 3 511 0 13 0 0 .. .. 16 920 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

0 .. .. 0 0 0 0 0 0 0 883 883 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. 883

Federal government 1995 2005 82 615 175 695 60 602 118 239 22 013 57 456 0 0 0 0 0 0 0 0 0 0 0 0 3 065 369 8 14 0 0 0 0 0 0 8 14 0 0 0 0 30 004 69 360 29 613 67 822 12 970 40 086 16 643 27 736 0 0 391 1 538 0 0 0 0 .. .. .. .. 115 692 245 438 Local government 1995 2005 0 0 .. .. .. .. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 134 8 726 5 134 8 726 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. 5 134 8 726

2015 262 357 191 747 70 610 0 0 0 0 0 0 670 15 0 0 0 15 0 0 104 590 98 301 61 815 36 486 0 6 289 0 0 .. .. 367 632

2017 310 041 212 520 97 521 0 0 0 0 0 0 1 107 1 542 .. 0 0 1 542 0 0 112 113 104 950 65 700 39 250 0 7 163 0 0 .. .. 424 803

1975

2015

2017

1975

0 .. .. 0 0 0 0 0 0 0 16 620 16 620 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. 16 620

0 .. .. 0 0 0 0 0 0 0 18 122 18 122 0 0 0 0 0 0 0 0 0 .. 0 .. 0 .. .. 18 122

State/Regional 2005 2015 0 0 0 .. .. .. .. .. .. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 120 13 095 22 684 7 988 16 940 33 006 1 840 4 559 10 473 0 0 0 0 0 0 6 148 12 381 22 533 0 0 0 0 0 0 13 295 14 479 23 408 4 923 8 188 11 884 0 0 0 4 923 8 188 11 884 0 0 0 8 372 6 291 11 524 0 0 0 0 0 0 .. .. .. .. .. .. 28 403 44 514 79 098 Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. 0 0 0 1995

0 .. .. 0 0 0 0 0 0 1 171 883 217 0 227 439 0 0 1 262 532 0 532 0 730 0 0 .. .. 3 316

0 .. .. 0 0 0 0 0 0 0 0 .. .. .. .. .. .. 0 0 0 0 0 0 0 0 .. .. 0

2017 0 .. .. 0 0 0 0 0 0 24 413 34 869 12 222 0 0 22 647 0 0 24 978 12 390 0 12 390 0 12 588 0 0 .. .. 84 260 2017 0 .. .. 0 0 0 0 0 0 0 0 .. .. .. .. .. .. 0 0 0 0 .. 0 .. 0 .. .. 0

.. Not available

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Table 6.14. Austria, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 3 064 2 381 655 27 352 225 127 0 0 1 217 282 18 226 24 14 0 0 4 554 4 549 2 545 1 991 14 5 0 52 .. .. 9 521

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 887 771 115 0 29 29 0 0 0 262 254 139 35 0 81 0 0 792 769 448 321 0 24 0 55 .. .. 2 279

Federal government 1995 2005 18 452 28 781 14 649 22 126 2 267 5 341 1 536 1 313 4 243 5 720 2 379 2 978 1 830 2 498 34 243 0 0 3 394 4 384 655 801 32 32 58 0 82 140 483 629 0 0 0 0 19 894 29 646 18 639 27 613 13 436 19 421 5 159 8 148 44 45 1 255 2 033 0 0 486 699 .. .. .. .. 47 124 70 031 Local government 1995 2005 46 0 19 0 26 0 0 0 258 267 207 240 50 27 0 0 0 0 1 492 2 035 395 539 395 539 0 0 0 0 0 0 0 0 0 0 738 302 582 134 0 0 582 134 0 0 155 168 0 0 60 103 .. .. .. .. 2 987 3 246

2015 43 419 34 606 7 519 1 295 7 547 3 911 3 350 286 0 6 861 1 247 43 0 12 1 116 76 0 39 720 36 693 26 282 10 408 4 3 027 0 517 .. .. 99 311

2017 42 572 32 510 8 971 1 091 8 038 4 161 3 597 280 0 6 836 1 188 51 0 1 1 110 27 0 42 514 39 245 28 312 10 929 4 3 269 0 551 .. .. 101 699

1975 865 834 31 0 34 34 0 0 0 0 35 15 10 10 0 0 0 1 013 926 662 264 0 87 0 8 .. .. 1 955

2015

2017

1975

0 0 0 0 266 241 26 0 0 2 977 675 675 0 0 0 0 0 353 96 0 96 0 258 0 127 .. .. 4 398

0 0 0 0 258 234 24 0 0 3 192 703 703 0 0 0 0 0 366 91 0 91 0 275 0 142 .. .. 4 661

0 .. .. .. 4 667 1 840 2 375 453 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 4 667

State/Regional 1995 2005 2015 547 742 1 081 459 637 941 88 104 141 0 0 0 311 409 496 310 395 465 0 0 0 1 14 31 0 0 0 132 156 203 31 36 44 31 36 44 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 222 234 362 158 139 216 0 0 0 158 139 216 0 0 0 64 95 146 0 0 0 50 61 93 .. .. .. .. .. .. 1 294 1 638 2 279 Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 21 173 28 912 41 557 8 110 10 751 15 499 10 912 14 037 19 906 2 151 4 125 6 153 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 21 173 28 912 41 557

2017 1 157 1 011 146 0 487 456 0 31 0 210 51 51 0 0 0 0 0 448 262 0 262 0 186 0 103 .. .. 2 456 2017 0 .. .. .. 45 134 16 867 21 665 6 602 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 45 134

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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Table 6.15. Belgium, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 8 534 6 929 1 596 10 299 264 36 0 0 0 583 12 0 178 393 0 0 5 813 5 562 3 776 1 785 0 249 3 0 .. .. 15 230

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 683 675 8 0 27 27 0 0 0 0 154 154 0 0 0 0 0 166 150 0 150 0 16 0 0 .. .. 1 029

Federal government 1995 2005 30 899 45 809 25 973 35 956 4 885 9 811 41 42 1 181 1 904 854 1 125 228 608 99 171 0 0 0 0 1 340 873 25 41 8 189 42 0 1 193 521 73 123 0 0 20 791 29 790 19 607 29 548 13 734 21 340 5 872 8 208 0 0 1 178 234 6 8 0 0 .. .. .. .. 54 211 78 376 Local government 1995 2005 3 058 2 249 3 058 2 249 0 0 0 0 81 23 81 20 0 3 0 0 0 0 0 0 815 3 599 815 3 599 0 0 0 0 0 0 0 0 0 0 332 523 295 437 0 0 295 437 0 0 37 87 0 0 0 0 .. .. .. .. 4 286 6 394

2015 57 132 43 438 13 643 51 2 334 1 372 713 249 0 0 1 861 41 661 0 596 563 0 38 631 38 611 27 578 11 034 0 10 9 0 .. .. 99 958

2017 56 809 38 619 18 127 63 67 0 67 0 0 0 2 063 45 929 0 602 487 0 41 388 41 363 29 763 11 601 0 10 15 0 .. .. 100 327

1975

2015 3 052 3 052 0 0 26 19 6 0 0 0 5 142 5 142 0 0 0 0 0 715 694 0 694 0 22 0 0 .. .. 8 935

2017 3 355 3 355 0 0 20 20 0 0 0 0 5 458 5 458 0 0 0 0 0 644 622 0 622 0 22 0 0 .. .. 9 477

1975

State/Regional 2005 2015 79 0 4 283 79 .. 4 283 0 .. 0 0 .. 0 0 38 11 .. 10 3 .. 27 8 .. 0 0 .. 0 0 0 0 0 1 168 4 669 7 086 83 192 249 0 0 0 647 1 749 3 002 438 2 728 3 763 0 0 72 0 0 0 412 2 044 2 678 58 76 227 0 0 0 58 76 227 0 0 0 355 1 968 2 451 0 0 0 0 68 40 .. 0 0 .. 68 40 1 659 6 819 14 097 Social Security Funds 1995 2005 2015 335 825 1 106 335 825 1 106 0 0 0 0 0 0 28 289 39 256 56 257 8 268 11 558 15 568 17 556 24 332 35 479 2 465 3 366 5 211 0 0 0 0 5 8 121 229 318 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 121 229 318 330 1 237 1 575 330 1 237 1 575 29 373 219 301 865 1 356 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. 29 075 41 552 59 264 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 6 709 1 749 4 347 612 0 0 0 .. .. .. .. .. .. 14 14 0 14 0 0 0 0 .. .. 6 723

2017 9 947 9 947 0 0 230 220 10 0 0 0 7 580 252 0 3 131 4 198 0 0 3 289 781 0 781 0 2 508 0 0 0 0 21 046 2017 1 209 1 209 0 0 59 277 17 502 35 944 5 831 0 8 293 0 0 0 0 0 293 1 728 1 728 194 1 534 0 0 0 0 .. .. 62 514

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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Table 6.16. Canada, tax revenues by sub-sectors of government Million CAD 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 19 047 12 822 5 741 484 0 .. .. .. .. 0 13 0 0 13 0 0 0 8 180 8 180 3 504 4 676 0 0 0 198 0 198 27 438 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

0 .. .. .. 0 .. .. .. .. 0 5 018 4 770 0 0 0 248 0 142 22 10 12 0 120 0 525 437 88 5 685

Federal government 1995 2005 82 237 140 013 65 384 102 366 14 739 32 197 2 114 5 450 0 17 936 .. 7 429 .. 10 507 .. 0 .. 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 31 160 48 551 31 136 48 506 19 167 35 069 11 969 13 437 0 0 24 45 0 0 0 0 .. .. .. .. 113 397 206 500 Local government 1995 2005 0 0 .. .. .. .. .. .. 0 0 .. .. .. .. .. .. .. .. 0 0 24 415 40 495 23 150 37 409 0 0 0 0 0 375 1 265 2 711 0 0 406 833 51 104 40 88 11 16 0 0 355 729 0 0 3 662 1 483 2 946 541 716 942 28 483 42 811

2015 191 684 143 315 41 726 6 643 23 603 9 772 13 831 0 0 0 0 0 .. .. .. .. .. 53 837 53 797 36 958 16 839 0 40 0 0 0 0 269 124

2017 208 461 150 989 49 769 7 703 20 851 8 623 12 228 0 0 0 0 0 .. .. .. .. .. 57 991 57 953 40 222 17 731 0 38 0 0 0 0 287 303

1975 8 165 6 074 2 091 0 0 .. .. .. .. 0 428 85 200 143 0 0 0 10 128 6 800 3 664 3 136 0 3 328 0 0 .. .. 18 721

2015

2017

1975

0 0 0 .. 0 .. .. .. .. 0 65 969 57 241 0 0 1 063 7 665 0 1 149 126 63 63 0 1 023 0 748 0 748 67 866

0 0 0 .. 0 .. .. .. .. 0 70 374 61 001 0 0 1 246 8 127 0 1 189 161 70 91 0 1 028 0 745 0 745 72 308

0 .. .. .. 5 787 2 142 3 527 118 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 5 787

State/Regional 1995 2005 2015 52 373 78 331 123 157 43 428 62 435 96 989 8 944 15 896 26 168 0 0 0 0 11 759 13 892 .. 1 858 1 128 .. 9 901 12 764 .. 0 0 .. 0 0 6 498 9 230 13 256 6 492 9 298 11 809 2 960 2 934 5 410 2 914 3 456 372 3 0 268 0 1 965 3 912 615 943 1 847 0 0 0 42 076 67 537 95 284 37 961 61 316 86 822 21 328 33 353 53 572 16 633 27 963 33 250 0 0 .. 4 115 6 221 8 462 0 0 0 0 0 0 .. .. 0 .. .. 0 107 439 176 156 257 398 Social Security Funds 1995 2005 2015 0 0 0 .. .. 0 .. .. 0 .. .. .. 40 559 38 834 58 876 15 028 18 328 27 785 24 765 18 328 27 785 766 2 177 3 307 0 0 0 0 0 0 0 0 0 .. .. 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 .. .. 0 0 0 0 .. .. 0 .. .. 0 40 559 38 834 58 876

2017 130 405 100 103 30 302 0 14 900 1 278 13 622 0 0 14 331 13 647 5 838 440 304 5 693 1 372 0 106 215 95 607 59 646 35 961 .. 10 608 0 0 0 0 279 498 2017 0 0 0 .. 63 595 30 016 30 016 3 563 0 0 0 0 .. .. .. .. .. 0 .. .. .. .. 0 0 0 0 0 63 595

.. Not available

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 293

Table 6.17. Chile, tax revenues by sub-sectors of government Million CLP 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 2015 1 359 694 5 171 293 11 840 521 281 293 738 620 3 199 876 836 725 3 155 480 6 839 133 241 676 1 277 193 1 801 512 155 855 287 422 434 658 142 001 249 526 370 744 13 854 37 896 63 914 0 0 0 0 0 0 0 0 0 181 432 490 120 379 603 13 044 4 909 15 249 0 0 0 13 245 23 184 92 236 155 143 462 027 272 118 0 0 0 0 0 0 3 179 304 6 831 482 16 181 720 3 169 645 6 811 389 16 129 953 2 187 602 5 391 285 13 273 958 982 043 1 420 104 2 855 995 0 0 0 9 659 20 094 51 767 0 0 0 -29 554 -85 954 -579 308 0 0 0 -29 554 -85 954 -579 308 4 846 730 12 694 362 28 257 194 Local government 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 157 193 411 656 1 041 671 157 193 411 656 1 041 671 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 192 325 514 952 1 415 658 52 690 140 703 385 532 0 0 0 52 690 140 703 385 532 0 0 0 139 635 374 249 1 030 126 0 0 0 0 0 0 .. .. .. .. .. .. 349 518 926 608 2 457 329

2017 12 516 154 3 500 023 7 658 420 1 357 711 506 019 432 377 73 643 0 0 0 738 311 17 289 0 202 376 518 645 0 0 18 227 989 18 175 736 15 069 540 3 106 196 0 52 254 0 -714 253 0 -714 253 31 274 220 2017 0 0 0 0 0 .. .. .. .. 0 1 211 906 1 211 906 0 0 0 0 0 1 630 892 421 444 0 421 444 0 1 209 448 0 0 .. .. 2 842 798

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 193 269 644 295 1 817 831 193 269 644 295 1 817 831 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 193 269 644 295 1 817 831 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 0 0 0 2 121 539 2 121 539 0 0 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 2 121 539

.. Not available

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294 

Table 6.18. Czech Republic, tax revenues by sub-sectors of government Million CZK 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government1 1995 2005 2015 137 616 273 549 329 768 70 361 137 937 164 678 67 255 135 611 165 090 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 3 857 8 050 11 607 0 5 20 0 0 0 393 728 20 3 464 7 317 11 566 0 0 0 0 0 0 175 869 343 554 505 085 162 913 325 662 487 086 91 673 215 118 333 274 71 240 110 544 153 812 0 0 0 12 956 17 892 17 999 0 0 0 545 55 387 0 0 0 545 55 387 317 887 625 207 846 847 Local government 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 3 778 4 987 10 313 3 778 4 987 10 313 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 150 7 395 7 749 124 199 292 0 0 0 124 199 292 0 0 0 1 026 7 196 7 457 0 0 0 0 0 0 .. .. .. .. .. .. 4 928 12 382 18 063

2017 390 566 202 244 188 322 0 0 .. .. .. .. 0 13 092 25 0 13 13 054 0 0 571 225 551 685 387 537 164 148 0 19 540 0 904 0 904 975 787

1975

2017

1975

0 0 0 .. 0 .. .. .. .. 0 10 758 10 758 0 0 0 0 0 8 048 348 0 348 0 7 701 0 0 .. .. 18 806

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 227 871 481 626 659 743 54 536 108 316 133 878 148 342 307 618 417 778 24 993 65 692 108 088 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 227 871 481 626 659 743 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 0 0 .. 757 183 155 827 483 437 117 919 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 757 183

.. Not available Note: Excluding customs duties collected on behalf of the European Union. 1. Tax revenues of the regions are reported under the heading of central government up to and including 1995 and under local government thereafter.

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 295

Table 6.19. Denmark, tax revenues by sub-sectors of government Million DKK 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 28 694 25 904 2 790 0 143 0 142 0 0 0 1 779 16 414 336 936 77 0 29 014 27 338 15 117 12 221 0 1 676 0 0 .. .. 59 630

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 22 171 22 170 1 0 0 .. .. .. .. 0 3 518 3 518 0 0 0 0 0 0 0 0 0 0 .. 0 0 .. .. 25 689

Central government 1995 2005 164 962 258 922 124 613 167 082 23 803 54 597 16 546 37 244 562 1 180 559 1 177 3 3 0 0 0 0 2 262 2 907 7 094 11 801 170 0 930 0 2 372 3 154 3 584 8 613 38 34 0 0 156 578 253 352 149 393 239 951 94 368 154 654 55 026 85 298 0 0 4 739 9 379 2 446 4 021 0 203 .. 203 .. 0 331 457 528 366 Local government 1995 2005 140 762 214 581 140 758 214 581 5 0 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 10 155 17 466 10 155 17 466 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. 0 0 .. .. 0 0 0 0 .. .. .. .. 150 918 232 047

2015 384 883 304 329 57 723 22 832 836 826 10 0 0 5 894 11 084 0 0 5 177 5 907 0 0 301 504 277 791 191 479 86 312 .. 16 537 7 177 320 320 0 704 520

2017 399 164 294 952 71 928 32 284 737 729 8 0 0 5 494 10 793 0 0 4 368 6 426 0 0 319 205 293 774 207 768 86 006 .. 16 895 8 536 272 272 0 735 664

1975

2015 220 815 220 815 0 0 0 0 0 0 0 0 28 085 28 085 0 0 0 0 0 0 .. .. .. .. .. 0 0 .. .. 248 900

2017 236 796 236 796 0 0 0 0 0 0 0 0 28 465 28 465 0 0 0 0 0 0 .. .. .. .. .. 0 0 .. .. 265 260

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 0 529 542 .. 0 0 .. 529 542 .. 0 0 .. 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 0 529 542 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 58 0 58 0 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 58

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 323 0 323 0 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 323

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934057799

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296 

Table 6.20. Estonia, tax revenues by sub-sectors of government Million EUR 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 2015 301 782 1 607 234 622 1 182 67 160 424 0 0 0 191 636 1 181 0 0 0 191 636 1 169 0 0 12 0 0 0 0 0 0 3 0 0 3 .. .. 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 .. .. 350 1 385 2 864 345 1 348 2 790 266 908 1 872 79 440 918 0 0 0 5 37 74 0 0 0 0 0 0 .. .. .. .. .. .. 845 2 803 5 651 Local government 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 7 32 58 7 32 58 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 11 0 2 4 0 0 0 0 2 4 0 0 0 1 5 7 0 0 0 0 0 0 .. .. .. .. .. .. 8 40 69

2017 1 710 1 344 366 0 1 354 0 1 342 13 0 0 0 .. .. .. .. .. .. 3 279 3 178 2 148 1 030 0 100 0 0 .. .. 6 343

1975

2017

1975 0 0 0 0 0 .. .. .. .. 0 58 58 0 0 0 0 0 13 6 0 6 0 7 0 0 .. .. 70

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 149 511 1 110 0 31 99 143 466 1 002 6 14 8 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 149 511 1 110 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 0 0 0 1 282 112 1 161 8 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 1 282

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934057818

REVENUE STATISTICS 2019 © OECD 2019

 297

Table 6.21. Finland, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 1 304 1 146 157 0 0 .. .. .. .. 153 127 0 33 14 80 0 0 2 099 2 082 1 030 1 052 0 16 0 10 0 10 3 693

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 1 547 1 393 154 0 0 .. .. .. .. 0 0 0 0 0 0 0 0 3 1 0 1 0 2 0 0 .. .. 1 550

Central government 1995 2005 2015 6 538 12 885 12 127 5 320 8 791 9 248 1 219 4 094 2 879 0 0 0 25 0 0 0 .. .. 25 .. .. 0 .. .. 0 .. .. 0 0 0 534 1 169 1 414 0 0 0 35 129 0 167 486 631 331 554 783 0 0 0 0 0 0 13 239 21 768 29 722 12 936 21 178 28 666 7 621 13 748 18 974 5 314 7 430 9 692 0 0 0 304 590 1 056 0 0 0 91 68 81 0 0 0 91 68 81 20 427 35 890 43 344 Local government 1995 2005 2015 9 313 13 574 20 244 8 320 12 420 18 576 994 1 154 1 668 0 0 0 0 23 15 .. 4 4 .. 19 11 .. 0 0 .. 0 0 0 0 0 441 725 1 603 441 725 1 603 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 8 2 1 4 1 0 0 0 1 4 1 0 0 0 6 4 1 0 0 0 0 0 0 .. .. .. .. .. .. 9 761 14 330 21 864

2017 13 413 9 175 4 238 0 0 .. .. .. .. 0 1 685 0 0 909 776 0 0 31 762 30 453 20 404 10 049 0 1 309 0 61 0 61 46 921

1975

2017 20 991 19 102 1 889 0 14 4 10 0 0 0 1 774 1 774 0 0 0 0 0 2 1 0 1 0 1 0 0 .. .. 22 781

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 13 492 18 856 26 624 2 536 3 460 6 360 9 447 14 108 18 221 1 509 1 288 2 043 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 13 492 18 856 26 624 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 1 347 278 990 79 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 1 347

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 26 986 7 463 17 575 1 948 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 26 986

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934057837

REVENUE STATISTICS 2019 © OECD 2019

298 

Table 6.22. France, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 13 106 8 743 4 282 80 419 419 0 0 0 1 194 1 372 26 0 616 731 0 0 26 154 25 618 19 077 6 540 0 536 .. 49 32 17 42 294 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

0 0 0 0 0 .. .. .. .. 299 2 876 2 626 .. 0 250 0 .. 496 297 0 297 .. 198 .. 2 577 2 577 0 6 248

Central government 1995 2005 69 134 98 623 43 963 56 862 25 172 41 761 0 0 3 733 5 796 3 733 4 812 0 984 0 0 0 0 10 299 13 117 9 196 16 021 1 849 2 106 1 309 3 053 4 261 9 006 1 777 1 856 0 0 0 0 127 617 165 674 126 699 163 729 89 768 127 096 36 931 36 633 0 0 918 1 945 .. .. 924 3 522 871 3 502 53 21 220 903 302 753 Local government 1995 2005 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. 2 529 5 437 27 105 44 534 23 117 35 989 0 0 0 0 3 988 8 545 0 0 .. .. 8 056 14 708 4 168 12 233 0 0 4 168 12 233 .. .. 3 888 2 475 .. .. 18 971 22 334 18 970 22 334 1 0 56 661 87 013

2015 121 529 75 366 46 163 0 7 941 6 048 1 893 0 0 4 796 23 374 3 112 5 224 12 317 2 721 0 .. 175 528 173 782 141 371 32 411 .. 1 746 .. 1 898 1 892 6 335 066

2017 133 516 79 725 53 791 0 8 336 6 699 1 637 0 0 3 707 25 611 3 310 5 068 14 344 2 889 0 .. 192 028 190 084 151 443 38 641 .. 1 944 .. 1 113 1 107 6 364 311

1975

2015

2017

1975

20 13 7 0 0 .. .. .. .. 9 278 68 949 57 331 0 0 11 618 0 .. 31 014 26 769 0 26 769 .. 4 245 .. 22 093 22 093 0 131 354

18 11 7 0 0 .. .. .. .. 10 275 75 378 60 842 0 0 14 536 0 .. 32 502 27 906 0 27 906 .. 4 596 .. 23 393 23 393 0 141 566

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 14 997 80 173 112 983 14 997 80 173 112 978 0 0 5 0 0 0 217 995 275 433 362 434 65 964 65 369 87 719 135 892 190 090 246 280 16 139 19 975 28 435 0 0 0 36 1 767 20 500 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 5 708 12 776 36 159 5 429 12 393 35 202 1 810 4 271 15 569 3 620 8 122 19 633 .. .. .. 279 383 957 .. .. .. 0 0 568 .. .. 568 .. .. 0 238 737 370 149 532 644 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 0 0 0 33 089 6 683 24 236 2 170 0 107 0 .. .. .. .. .. .. 301 301 248 53 .. 0 .. 0 .. .. 33 497

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 118 174 118 174 0 0 379 107 94 211 257 054 27 842 0 21 733 0 .. .. .. .. .. .. 35 940 34 966 14 911 20 055 .. 974 .. 362 362 0 555 316

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934057856

REVENUE STATISTICS 2019 © OECD 2019

 299

Table 6.23. Germany, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 26 782 23 469 3 314 0 0 .. .. .. .. 0 1 225 0 920 0 305 0 0 35 370 35 370 18 458 16 913 0 0 0 0 .. .. 63 378

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 11 819 9 931 1 888 0 0 .. .. .. .. 1 533 3 461 2 122 911 0 428 0 0 162 94 0 94 0 68 0 67 0 67 17 042

Federal government 1995 2005 90 688 89 383 83 710 77 468 6 978 11 915 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 175 0 0 .. 147 .. 0 .. 28 .. 0 .. 0 .. 125 377 147 967 125 377 147 967 67 178 74 361 58 200 73 170 0 436 0 0 0 0 0 -1 .. 0 .. -1 216 240 237 349 Local government 1995 2005 40 295 46 725 33 761 31 261 6 534 15 464 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 9 794 10 247 7 027 10 247 2 615 0 0 0 151 0 0 0 0 0 448 3 395 271 3 136 0 2 909 271 227 0 0 176 259 0 0 130 79 0 0 130 79 50 666 60 446

2015 143 653 129 712 13 941 0 0 .. .. .. .. 0 324 0 324 0 0 0 0 199 426 188 858 110 451 78 115 292 10 568 0 0 .. 0 343 403

2017 164 077 144 796 19 281 0 0 .. .. .. .. 0 382 0 382 0 0 0 0 199 130 195 566 115 002 80 280 284 3 564 0 1 0 1 363 590

1975 26 428 23 267 3 160 0 0 .. .. .. .. 0 2 606 0 1 993 271 342 0 0 13 082 10 371 9 194 1 177 0 2 711 0 0 .. .. 42 116

2015 73 882 50 328 23 554 0 0 .. .. .. .. 0 13 215 13 215 0 0 0 0 0 5 947 5 615 4 734 881 0 332 0 216 0 216 93 260

2017 83 668 56 657 27 011 0 0 .. .. .. .. 0 13 965 13 965 0 0 0 0 0 7 540 7 182 6 134 1 048 0 358 0 251 0 251 105 424

1975 0 .. .. .. 64 290 28 106 34 609 1 575 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 64 290

State/Regional 1995 2005 2015 77 258 83 503 133 852 71 598 70 916 118 806 5 659 12 587 15 046 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 9 080 8 985 17 537 0 0 0 4 163 97 -2 1 815 4 097 6 290 3 102 4 791 11 249 0 0 0 0 0 0 62 564 75 007 107 912 55 506 66 334 99 781 52 783 62 851 96 751 2 723 3 483 3 030 0 0 0 7 058 8 673 8 131 0 0 0 0 0 0 .. .. .. .. .. 0 148 902 167 495 259 301 Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 268 052 310 301 424 633 117 916 135 775 188 972 133 120 149 191 199 153 17 016 25 335 36 508 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 268 052 310 301 424 633

2017 152 860 132 616 20 244 0 0 .. .. .. .. 0 19 253 0 0 6 114 13 139 0 0 116 891 108 898 105 765 3 133 0 7 993 0 0 .. 0 289 004 2017 0 .. .. .. 466 470 209 593 216 423 40 454 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 466 470

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934057875

REVENUE STATISTICS 2019 © OECD 2019

300 

Table 6.24. Greece, tax revenues by sub-sectors of government Million EUR 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

64 43 17 4 0 .. .. .. .. 1 47 1 0 5 41 0 0 224 205 90 114 0 20 0 0 .. .. 337 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

3 2 0 1 0 .. .. .. .. 0 1 0 0 0 0 0 0 10 7 2 6 0 3 0 0 .. .. 17

Central government 1995 2005 2015 5 456 16 101 14 895 3 011 8 719 10 146 2 067 6 487 3 800 378 895 949 380 1 048 745 380 1 031 744 0 17 1 0 0 0 0 0 0 0 0 0 1 060 2 263 3 931 0 0 3 046 138 284 180 274 258 134 641 1 469 509 0 73 0 7 179 62 10 586 21 526 25 292 9 953 19 454 21 011 5 504 13 605 13 017 4 413 5 772 7 901 36 77 93 385 1 780 3 187 248 292 1 094 0 0 0 .. .. .. .. .. .. 17 482 40 938 44 863 Local government 1995 2005 2015 0 0 0 .. .. .. 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 447 1 208 1 449 180 420 546 267 788 903 0 0 0 0 0 0 0 0 0 0 0 0 89 197 96 87 185 82 32 26 3 55 159 79 0 0 0 2 12 14 0 0 0 0 0 0 .. .. .. .. .. .. 536 1 405 1 545

2017 15 956 11 218 3 510 1 228 71 71 0 0 0 0 3 979 3 057 182 154 577 0 9 27 286 23 068 14 815 8 133 120 3 426 792 0 .. .. 47 292

1975

2017

1975

0 .. 0 0 0 .. .. .. .. 0 1 580 596 984 0 0 0 0 116 101 11 90 0 15 0 0 .. .. 1 696

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 9 0 0 9 0 0 0 0 0 0 7 991 20 288 18 062 4 181 10 206 10 351 3 810 10 082 7 711 0 0 0 0 0 0 0 0 0 66 361 38 32 83 0 0 0 0 0 0 0 34 278 38 0 0 0 0 0 0 124 248 240 102 195 224 86 85 170 16 110 47 0 0 7 22 53 16 0 0 0 0 0 0 .. .. .. .. .. .. 8 181 20 897 18 349 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 0 0 0 148 62 62 0 24 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 148

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 9 9 0 0 20 675 12 130 8 545 0 0 0 0 0 0 0 0 0 0 99 96 79 1 16 3 0 0 .. .. 20 783

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934057894

REVENUE STATISTICS 2019 © OECD 2019

 301

Table 6.25. Hungary, tax revenues by sub-sectors of government Million HUF 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 2015 498 608 1 915 178 2 311 932 383 744 1 449 552 1 698 410 106 259 465 626 613 522 8 605 0 0 69 554 235 148 148 044 18 468 53 611 144 868 51 086 175 013 3 176 0 0 0 0 6 524 0 5 474 39 459 189 051 11 463 63 007 292 950 0 0 55 906 0 0 136 282 1 364 7 678 7 373 10 099 55 329 93 389 0 0 0 0 0 0 924 906 2 869 329 5 104 320 919 500 2 853 878 4 996 899 423 954 1 972 998 3 483 251 495 546 880 880 1 513 648 0 0 0 5 406 15 451 107 421 0 0 0 8 901 44 873 42 803 .. 23 710 21 294 .. 0 0 1 518 905 5 166 993 8 089 100 Local government 1995 2005 2015 0 173 45 0 173 45 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 1 075 1 153 0 17 531 123 929 145 002 6 068 58 836 145 002 0 0 0 1 364 7 932 0 10 099 57 162 0 0 0 0 0 0 0 41 970 388 385 625 570 39 240 337 935 594 855 38 472 334 077 584 380 768 3 858 10 475 0 0 0 2 730 50 450 30 715 0 0 0 0 0 0 .. .. .. .. .. .. 60 576 513 641 770 617

2017 2 750 166 1 951 837 798 329 0 353 194 351 991 1 203 0 0 262 886 247 658 55 042 53 392 9 393 129 831 0 0 5 483 307 5 364 857 3 787 356 1 577 501 0 118 450 0 37 690 22 798 0 9 134 901 2017 35 35 0 0 0 .. .. .. .. 0 163 016 163 016 0 0 0 0 0 683 177 652 333 638 731 13 602 0 30 844 0 0 .. .. 846 228

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 26 307 116 453 0 26 307 116 453 0 0 0 0 0 0 778 467 2 452 562 4 145 687 116 824 530 098 1 639 617 632 478 1 894 306 2 476 925 27 466 2 080 0 1 699 26 078 29 145 0 44 397 10 283 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 103 105 .. .. 103 105 .. .. 29 882 .. .. 73 223 .. .. 0 .. .. 0 .. .. 0 21 605 9 616 14 021 .. .. .. .. .. .. 800 072 2 532 882 4 389 549 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 123 376 123 376 0 0 4 350 907 1 992 717 2 327 797 0 30 393 12 757 0 .. .. .. .. .. .. 118 015 118 015 34 171 83 844 0 0 0 9 891 .. .. 4 614 946

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934057913

REVENUE STATISTICS 2019 © OECD 2019

302 

Table 6.26. Iceland, tax revenues by sub-sectors of government Million ISK 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

68 55 13 0 17 0 17 0 0 27 15 0 5 0 9 0 0 392 387 182 205 0 5 0 0 .. .. 519 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

78 74 4 0 0 .. .. .. .. 0 18 18 0 0 0 0 0 9 9 0 9 0 0 0 14 14 0 119

Central government 1995 2005 27 156 105 705 22 914 70 944 4 242 20 297 0 14 464 11 452 32 777 460 .. 10 992 .. 0 .. 0 32 777 0 324 7 198 13 340 47 0 3 191 2 887 389 866 3 571 9 073 0 248 0 266 66 356 168 295 62 140 157 941 42 358 113 897 19 782 44 044 0 0 4 216 10 354 0 0 0 1 504 .. 565 .. 939 112 162 321 944 Local government 1995 2005 21 170 74 455 21 170 74 455 0 0 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 5 674 13 931 5 674 13 931 0 0 0 0 0 0 0 0 0 0 2 585 6 904 2 585 0 2 585 0 0 0 0 0 0 6 904 0 0 0 93 .. 93 .. 0 29 429 95 383

2015 210 536 127 535 52 544 30 457 79 707 .. .. .. 79 707 6 638 8 786 178 657 2 919 4 327 362 343 259 996 250 095 183 674 66 421 0 9 901 0 38 364 32 477 5 887 604 026

2017 274 572 165 012 79 993 29 566 89 649 .. .. .. 89 649 7 946 10 784 190 346 4 268 4 581 528 871 322 292 311 200 233 951 77 249 0 11 092 0 16 448 10 331 6 117 721 691

1975

2015 170 443 170 443 0 0 0 .. .. .. .. 0 34 701 34 701 0 0 0 0 0 2 832 0 0 0 0 2 832 0 0 0 0 207 976

2017 207 996 207 996 0 0 0 .. .. .. .. 0 43 174 43 174 0 0 0 0 0 8 503 0 0 0 0 8 503 0 0 0 0 259 673

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 .. .. .. .. .. .. 0 0 .. .. .. .. .. .. .. .. 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 .. .. .. .. .. .. 0 0 0 0 .. .. 0 0 .. 0 .. 0 0 0 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 0 .. .. .. .. 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 0

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017

0 .. .. .. 0 .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. .. 0 0 .. 0 0 0 0

0 .. .. .. 0 .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. .. 0 0 .. 0 0 0 0

.. Not available

StatLink 2 https://doi.org/10.1787/888934057932

REVENUE STATISTICS 2019 © OECD 2019

 303

Table 6.27. Ireland, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 456 382 73 0 11 10 0 1 0 0 37 0 5 17 15 0 0 671 639 223 416 0 33 0 0 .. .. 1 175 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

0 .. .. 0 0 .. .. .. .. 0 110 110 0 0 0 0 0 0 .. .. .. 0 .. 0 0 .. .. 110

Central government 1995 2005 2015 7 022 20 080 26 044 5 563 14 568 19 167 1 458 5 511 6 873 0 0 4 87 217 1 568 87 217 1 568 0 0 0 0 0 0 0 0 0 209 332 357 370 2 741 2 530 15 0 475 0 0 169 76 255 401 279 2 486 1 484 0 0 0 0 0 0 6 763 19 122 19 781 6 419 18 106 17 834 3 666 12 373 11 956 2 753 5 733 5 878 0 0 0 344 1 015 1 947 0 0 0 0 0 12 .. .. 0 .. 0 12 14 451 42 492 50 292 Local government 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 56 90 126 56 90 126 0 0 0 0 0 0 0 0 0 0 0 0 408 1 020 1 389 408 1 020 1 389 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 464 1 110 1 515

2017 29 078 20 876 8 198 4 1 502 1 502 0 0 0 431 2 473 477 0 448 1 547 0 0 21 706 19 697 13 111 6 585 0 2 009 0 8 0 8 55 198

1975

2017

1975

0 .. .. .. 100 100 0 0 0 0 1 349 1 349 0 0 0 0 0 0 .. .. .. 0 .. .. 0 .. .. 1 449

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 2 215 6 212 8 524 576 1 397 1 853 1 528 4 427 6 211 111 388 460 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. 0 0 0 .. .. .. 0 0 0 0 0 0 .. .. .. 0 0 0 .. .. .. .. .. .. 2 215 6 212 8 524 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. 0 198 73 125 0 0 0 .. .. .. .. .. .. .. 0 0 0 0 0 0 0 0 .. .. 198

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 9 836 2 138 7 177 522 0 0 0 .. .. .. .. .. .. 0 .. 0 .. 0 0 .. 0 .. .. 9 836

.. Not available Note: Excluding customs duties collected on behalf of the European Union. The personal income tax data shown for the country table for Ireland is different to the ESA2010 presentation as the expenditure component of the payable tax credits are excluded in accordance with the OECD Interpretative Guide.

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Table 6.28. Israel, tax revenues by sub-sectors of government Million ILS 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 37 422 73 082 28 399 47 062 8 514 21 909 509 4 111 0 0 .. .. .. .. .. .. .. .. 5 007 9 920 4 122 5 547 786 322 0 0 0 0 2 049 3 591 1 287 1 634 0 0 38 673 75 932 36 637 70 741 31 975 59 374 4 662 11 367 0 0 2 036 5 191 0 0 0 0 .. .. .. .. 85 224 164 481 Local government 1995 2005 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 6 445 15 689 5 489 13 962 0 0 0 0 0 0 956 1 727 0 0 401 763 0 0 0 0 0 0 0 0 401 763 0 0 0 0 .. .. .. .. 6 846 16 452

2015 113 841 70 760 34 676 8 405 0 .. .. .. .. 13 770 10 593 44 0 0 6 732 3 817 0 136 829 128 277 107 765 20 512 0 8 552 0 0 .. .. 275 033

2017 146 948 85 410 41 909 19 629 0 .. .. .. .. 15 196 11 276 21 0 0 6 642 4 613 0 141 703 133 293 110 971 22 322 0 8 410 0 0 .. .. 315 123

1975

2015

2017

1975

0 0 0 0 0 .. .. .. .. 0 28 210 23 721 0 0 0 4 490 0 1 445 0 0 0 0 1 445 0 0 .. .. 29 656

0 0 0 0 0 .. .. .. .. 0 30 003 24 853 0 0 0 5 150 0 1 524 0 0 0 0 1 524 0 0 .. .. 31 527

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 14 958 34 597 59 561 7 953 19 720 34 692 4 672 10 679 17 247 2 334 4 198 7 622 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 14 958 34 597 59 561 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 0 0 0 66 783 37 884 20 596 8 303 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 66 783

.. Not available Note: The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.

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Table 6.29. Italy, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 3 897 2 767 1 131 0 0 .. .. .. .. 0 587 4 0 39 544 0 0 5 506 5 306 2 685 2 621 0 200 0 1 0 1 9 991

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 134 81 54 0 0 .. .. .. .. 0 29 29 0 0 0 0 0 4 0 .. .. .. 4 0 0 .. .. 168

Central government 1995 2005 128 458 165 580 98 695 131 047 32 890 31 969 -3 127 2 564 0 0 .. .. .. .. .. .. .. .. 1 136 0 13 546 15 717 0 0 4 494 0 587 56 8 464 13 794 0 1 322 0 545 95 323 123 870 92 042 121 824 52 531 80 619 39 245 41 205 323 0 2 802 1 535 479 511 0 0 .. .. .. .. 238 462 305 167 Local government 1995 2005 5 658 18 494 145 16 995 97 1 491 5 416 8 0 0 .. .. .. .. .. .. .. .. 0 0 7 915 13 484 7 449 11 736 0 0 0 5 466 904 0 481 0 358 6 941 30 231 1 505 17 114 0 4 698 1 505 12 416 0 0 2 838 7 512 2 597 5 605 0 34 690 .. 34 690 .. 0 20 514 96 899

2015 195 451 156 320 31 421 7 710 0 .. .. .. .. 0 22 226 3 892 231 638 16 310 303 852 157 330 154 713 93 282 61 431 0 2 191 426 0 .. .. 375 007

2017 197 740 155 673 34 703 7 364 0 .. .. .. .. 0 24 104 3 775 355 778 16 652 1 076 1 468 168 011 162 948 99 812 63 136 0 3 886 1 177 0 .. .. 389 855

1975

2015 30 483 28 302 2 109 72 0 .. .. .. .. 0 24 033 21 666 0 36 935 6 1 390 34 551 15 138 7 410 7 728 0 8 939 10 474 28 072 28 072 0 117 139

2017 33 128 31 280 1 641 207 0 .. .. .. .. 0 20 760 18 294 0 37 1 038 72 1 319 36 595 16 263 8 089 8 174 0 9 285 11 047 22 262 22 262 0 112 745

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 119 612 179 362 214 376 23 036 31 998 39 805 79 716 125 099 143 273 16 860 22 265 31 298 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 119 612 179 362 214 376 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 8 607 1 692 6 915 0 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 8 607

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 220 622 40 872 147 305 32 445 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 220 622

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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Table 6.30. Japan, tax revenues by sub-sectors of government Billion JPY 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 9 747 5 482 4 265 0 0 .. .. .. .. 0 871 0 0 310 561 0 0 3 888 3 579 0 3 579 0 309 0 0 .. .. 14 506

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 4 472 2 147 2 325 0 0 .. .. .. .. 0 2 029 1 848 0 0 181 0 0 1 636 1 234 0 1 234 0 402 0 20 15 5 8 157

Central government 1995 2005 2015 33 255 29 975 31 607 19 515 16 702 18 178 13 740 13 274 13 429 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 5 561 2 735 3 018 406 0 0 0 0 0 2 690 1 566 1 968 2 464 1 169 1 050 0 0 0 0 0 0 16 147 19 580 25 345 15 083 18 424 24 673 7 238 10 583 17 426 7 845 7 840 7 247 0 0 0 1 065 1 157 671 0 0 0 0 0 0 .. .. .. .. .. .. 54 963 52 290 59 969 Local government 1995 2005 2015 17 752 16 655 19 362 10 283 8 520 12 669 7 470 8 135 6 693 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 10 653 10 593 10 382 9 865 10 116 10 005 0 0 0 0 0 0 788 477 377 0 0 0 0 0 0 4 941 7 206 8 942 3 245 5 299 7 198 0 2 551 4 974 3 245 2 747 2 223 0 0 0 1 697 1 907 1 744 0 0 0 329 351 413 307 297 361 22 54 52 33 675 34 805 39 099

2017 33 783 19 276 14 507 0 0 .. .. .. .. 0 3 344 .. 0 2 292 1 052 0 0 27 158 26 499 17 514 8 985 0 659 0 0 0 0 64 284

1975

2017 18 875 13 049 5 826 0 0 .. .. .. .. 0 10 730 10 323 0 0 407 0 0 8 873 7 083 4 735 2 348 0 1 790 0 427 371 56 38 906

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 44 794 50 848 64 465 18 404 20 982 28 224 21 432 23 154 29 479 4 958 6 712 6 763 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 44 794 50 848 64 465 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 9 253 3 436 4 825 992 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 9 253

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 68 562 30 340 31 637 6 585 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 68 562

.. Not available

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 307

Table 6.31. Korea, tax revenues by sub-sectors of government Billion KRW 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 344 134 139 71 0 .. .. .. .. 0 65 0 0 11 49 5 0 920 920 198 722 0 0 0 64 0 64 1 393 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

36 0 0 36 0 .. .. .. .. 0 87 45 0 0 42 0 0 36 19 0 19 0 17 0 0 .. .. 159

Central government 1995 2005 23 000 55 109 13 713 24 766 8 988 30 343 300 0 0 0 .. .. .. .. .. .. .. .. 0 0 2 482 6 769 106 535 0 0 1 029 1 873 1 258 4 363 89 -2 0 0 29 170 63 480 29 170 63 480 14 637 36 118 14 533 27 362 0 0 0 0 0 0 2 121 2 108 0 0 2 121 2 108 56 774 127 466 Local government 1995 2005 1 704 5 500 1 137 2 804 565 2 696 3 0 0 0 .. .. .. .. .. .. .. .. 237 514 8 960 17 928 2 636 4 495 0 0 0 0 6 324 13 433 0 0 0 0 4 218 7 561 2 464 5 589 0 0 2 464 5 589 0 0 1 754 1 972 0 0 198 4 474 0 0 198 4 474 15 316 35 977

2015 106 162 60 828 45 334 0 0 .. .. .. .. 0 15 164 1 666 0 5 044 8 454 0 0 93 127 93 127 54 159 38 968 0 0 0 3 435 0 3 435 217 888

2017 134 685 75 171 59 514 0 0 .. .. .. .. 0 16 946 1 954 0 6 785 8 207 0 0 109 365 109 365 67 087 42 278 0 0 0 4 389 0 4 389 265 385

1975

2015 12 989 6 772 6 217 0 0 .. .. .. .. 1 122 33 461 10 820 0 0 22 641 0 0 17 199 10 127 6 003 4 124 0 7 072 0 6 207 0 6 207 70 978

2017 14 735 7 950 6 785 0 0 .. .. .. .. 1 376 37 460 12 365 0 0 25 095 0 0 19 700 11 928 7 274 4 654 0 7 772 0 7 138 0 7 138 80 409

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 9 913 43 902 104 693 4 539 17 632 44 281 3 918 18 486 47 846 1 456 7 784 12 566 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 9 913 43 902 104 693 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 13 0 13 0 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 13

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 119 676 51 125 54 063 14 488 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 119 676

.. Not available

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308 

Table 6.32. Latvia, tax revenues by sub-sectors of government Million EUR 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

Central government 2005 2015 68 453 677 0 195 289 68 258 389 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 4 3 4 48 44 0 0 0 0 0 0 0 0 3 4 48 42 0 0 0 0 0 0 453 1 553 3 156 453 1 510 2 997 343 1 002 2 130 110 508 867 0 0 0 1 43 159 0 0 0 0 0 0 .. .. .. .. .. .. 525 2 058 3 881 Local government 1995 2005 2015 197 538 1 156 197 538 1 156 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 37 88 197 37 88 197 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 8 18 0 5 7 0 0 0 0 5 7 0 0 0 2 3 11 0 0 0 0 0 0 .. .. .. .. .. .. 236 634 1 371 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 833 405 427 .. 0 .. .. .. .. 3 44 0 0 3 41 0 .. 3 596 3 413 2 440 973 .. 184 0 0 .. .. 4 476

1975

2017 1 372 1 372 0 0 0 .. .. .. .. 0 228 228 0 0 0 0 0 18 8 0 8 .. 9 0 0 .. .. 1 617

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 445 1 079 2 030 12 292 585 433 781 1 432 1 7 12 0 0 0 0 0 0 0 0 4 .. .. .. .. .. .. .. 0 4 .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 445 1 079 2 034 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 2 259 627 1 618 15 0 0 6 .. .. 6 .. .. .. 0 .. .. .. .. .. .. 0 .. .. 2 266

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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 309

Table 6.33. Lithuania, tax revenues by sub-sectors of government Million EUR 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 2015 646 1 871 2 013 487 1 435 1 440 160 437 574 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 1 .. .. 1 .. .. 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 892 2 273 4 220 869 2 235 4 164 635 1 584 2 913 234 651 1 252 0 0 0 24 38 56 0 0 0 0 0 0 .. .. .. .. .. .. 1 539 4 145 6 235 Local government 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 25 72 125 25 71 124 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 23 17 18 0 0 0 .. .. .. .. .. .. .. .. .. 23 17 18 0 0 0 0 0 0 .. .. .. .. .. .. 48 89 143

2017 2 258 1 627 631 0 0 .. .. .. .. 0 1 1 0 0 0 0 .. 4 775 4 714 3 336 1 377 0 61 0 0 .. .. 7 034

1975

2017

1975

0 .. .. .. 0 .. .. .. .. 0 128 126 0 2 0 0 0 20 0 .. .. .. 20 0 0 .. .. 148

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 559 1 864 4 338 17 154 873 537 1 522 2 916 4 188 549 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 559 1 864 4 338 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 5 170 1 071 3 512 587 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 5 170

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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310 

Table 6.34. Luxembourg, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 353 254 99 0 4 3 0 1 0 0 42 0 21 3 18 0 0 189 182 112 70 0 7 0 0 .. .. 588 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

46 0 46 0 0 .. .. .. .. 9 6 6 0 0 0 0 0 1 1 0 1 0 0 0 0 .. .. 62

Central government 1995 2005 2015 1 873 3 454 6 405 1 214 2 162 4 716 659 1 293 1 689 0 0 0 20 89 150 15 89 150 0 0 0 5 0 0 0 0 0 0 0 0 371 928 1 661 0 0 0 268 698 1 318 15 44 74 88 186 269 0 0 0 0 0 0 1 384 3 255 4 909 1 361 3 216 4 824 680 1 826 3 389 680 1 390 1 435 0 0 0 23 39 85 0 0 0 6 11 27 6 10 27 0 0 0 3 655 7 737 13 151 Local government 1995 2005 2015 331 460 606 0 0 0 331 460 606 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 21 35 54 17 26 36 0 0 0 0 0 0 4 10 18 0 0 0 0 0 0 4 8 10 3 7 8 0 0 0 3 7 8 0 0 0 1 1 1 0 0 0 1 2 1 1 2 1 0 0 0 357 505 671

2017 7 156 5 056 2 100 0 159 159 0 0 0 0 2 007 0 1 513 111 384 0 0 5 095 5 011 3 403 1 608 0 84 0 25 25 0 14 442

1975

2017 802 0 802 0 0 .. .. .. .. 0 58 38 0 0 20 0 0 10 8 0 8 0 1 0 1 1 0 871

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 1 464 3 084 5 396 578 1 321 2 347 685 1 375 2 334 200 388 715 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 1 464 3 084 5 396 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 268 102 150 16 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 268

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 5 966 2 618 2 555 793 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 5 966

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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Table 6.35. Mexico, tax revenues by sub-sectors of government Million MXN 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue (collecting government) Adjustment1 Total tax revenue (beneficiary government)

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue (collecting government) Adjustment1 Total tax revenue (beneficiary government)

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Federal government 1995 2005 2015 76 148 402 036 1 230 555 .. 195 869 609 384 .. 135 840 592 443 76 148 70 327 28 728 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 91 452 416 533 1 116 026 88 372 401 580 1 115 525 51 785 318 432 707 213 36 587 83 148 408 312 0 0 0 3 080 14 954 501 0 0 0 5 149 8 616 27 379 0 0 0 5 149 8 616 27 379 172 749 827 186 2 373 960 -49 115 -278 892 -629 130 123 634 548 294 1 744 830 Local government 1995 2005 2015 16 0 0 .. .. .. .. .. .. 16 .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 6 32 1 2 702 15 891 35 193 1 854 10 098 23 715 0 0 0 0 0 0 848 5 793 11 477 0 0 0 0 0 0 582 288 789 575 214 728 0 0 0 572 214 728 3 0 0 7 74 61 0 0 0 179 1 539 10 743 0 0 0 179 1 539 10 743 3 485 17 750 46 726 9 890 60 601 134 892 13 375 78 351 181 617

2017 1 571 954 754 109 769 193 48 652 0 .. .. .. .. 0 0 .. .. .. .. .. .. 1 254 879 1 254 253 816 048 438 205 0 626 0 32 433 0 32 433 2 859 266 -772 418 2 086 849 2017 0 .. .. .. 0 .. .. .. .. 0 41 768 29 113 0 0 12 655 0 0 1 384 1 376 .. 1 376 0 7 0 12 833 0 12 833 55 985 163 933 219 918

1975

State/Regional 2005 2015 1 0 0 .. .. .. .. .. .. 1 .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 2 976 20 429 70 221 2 927 10 905 22 481 2 198 6 544 14 245 0 0 0 2 0 0 727 4 361 8 235 0 0 0 0 0 0 441 2 124 24 355 22 1 364 4 357 0 0 0 22 1 364 4 357 0 0 0 419 760 19 998 0 0 0 228 1 537 6 489 0 0 0 228 1 537 6 489 6 573 34 995 123 545 39 225 218 291 494 239 45 798 253 286 617 784 Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 50 871 206 551 409 249 .. .. .. .. .. .. .. .. .. 50 871 206 551 409 249 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 50 871 206 551 409 249 0 0 0 50 871 206 551 409 249 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 0 .. .. .. 0 .. .. .. .. 84 099 26 068 15 567 0 0 10 501 0 0 26 786 7 141 .. 7 141 0 19 646 0 7 209 0 7 209 144 162 608 485 752 647 2017 0 .. .. .. 467 710 .. .. .. 467 710 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 467 710 0 467 710

.. Not available 1. This adjustment is for taxes collected by Federal government in which States and Local governments have a share. Sub-central government’s shares cannot be identified by type of tax.

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Table 6.36. Netherlands, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 15 075 11 713 3 361 0 0 .. .. .. .. 0 767 50 231 163 323 0 0 9 716 9 113 6 257 2 856 0 604 0 109 109 0 25 667 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

77 77 0 0 0 .. .. .. .. 0 272 272 0 0 0 0 0 153 14 0 14 0 139 0 0 .. .. 502

Central government 1995 2005 2015 33 520 52 640 70 849 23 557 33 905 52 405 9 963 18 735 18 444 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 2 880 6 235 4 731 0 0 1 345 671 60 0 773 1 709 1 614 1 436 4 466 1 772 0 0 0 0 0 0 31 892 57 116 70 161 29 728 54 658 65 990 19 832 36 950 44 879 9 896 17 708 21 111 0 0 0 2 164 2 458 4 171 0 0 0 491 989 416 448 372 0 43 617 416 68 783 116 980 146 157 Local government 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 2 287 4 341 5 037 2 287 4 341 5 037 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 533 3 330 4 652 59 118 249 6 10 43 53 108 206 0 0 0 1 474 3 212 4 403 0 0 0 0 0 0 .. .. .. .. .. .. 3 820 7 671 9 689

2017 85 761 61 571 24 190 0 0 .. .. .. .. 0 6 186 1 618 0 1 841 2 727 0 0 79 185 73 299 49 833 23 466 0 5 886 0 857 0 857 171 989

1975

2017

1975

0 0 0 0 0 .. .. .. .. 0 5 301 5 301 0 0 0 0 0 3 259 312 60 252 0 2 947 0 0 .. .. 8 560

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 48 532 66 547 96 426 32 795 35 383 48 213 5 941 20 595 34 614 9 796 10 569 13 599 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 48 532 66 547 96 426 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 0 0 0 16 732 7 139 7 687 1 905 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 16 732

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 0 0 0 101 913 39 578 37 720 24 615 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 101 913

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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Table 6.37. New Zealand, tax revenues by sub-sectors of government Million NZD 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 2 296 1 874 407 16 0 .. .. .. .. 0 83 3 0 54 25 0 0 807 770 311 459 0 37 0 0 .. .. 3 186 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

0 0 0 0 0 .. .. .. .. 0 237 237 0 0 0 0 0 29 18 0 18 0 11 0 0 .. .. 266

Central government 1995 2005 2015 21 253 37 379 44 724 15 626 24 373 30 298 4 122 9 957 11 407 1 505 3 049 3 019 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 218 86 84 -1 0 0 0 0 0 3 3 0 216 83 84 0 0 0 0 0 0 11 395 18 744 31 146 10 833 17 792 29 551 7 895 14 133 24 587 2 938 3 659 4 964 0 0 0 562 952 1 595 0 0 0 0 14 2 .. 0 0 .. 14 2 32 866 56 223 75 956 Local government 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 1 646 2 825 4 962 1 646 2 825 4 962 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 184 310 582 33 30 33 0 0 0 33 30 33 0 0 0 151 280 549 0 0 0 0 0 0 .. .. .. .. .. .. 1 830 3 135 5 544

2017 51 505 35 020 13 584 2 901 0 .. .. .. .. 0 107 0 0 0 107 0 0 34 965 33 187 27 951 5 236 0 1 778 0 1 0 1 86 578

1975

2017

1975

0 0 0 0 0 .. .. .. .. 0 5 436 5 436 0 0 0 0 0 647 33 0 33 0 614 0 0 .. .. 6 083

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 .. .. .. .. 0 0 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 0 0 0 0 .. .. .. .. 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 0

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017

0 0 0 0 0 .. .. .. .. 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 0

0 0 0 0 0 .. .. .. .. 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 0

.. Not available

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314 

Table 6.38. Norway, tax revenues by sub-sectors of government Million NOK 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 6 495 5 424 1 071 0 1 341 331 1 010 0 0 0 771 0 490 146 135 0 0 25 056 24 367 13 670 10 697 0 689 0 130 124 6 33 793

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 13 725 12 877 848 0 0 .. .. .. .. 0 772 278 494 0 0 0 0 0 0 0 0 0 0 0 432 0 432 14 929

Central government1 1995 2005 2015 67 402 316 851 314 792 38 059 87 503 174 617 29 343 229 348 140 175 0 0 0 6 013 173 151 325 569 1 233 58 320 112 662 4 780 104 794 191 362 0 10 037 21 545 0 0 0 0 0 0 3 497 11 406 13 760 0 228 1 551 1 172 4 741 3 488 975 1 768 295 1 350 4 669 8 426 0 0 0 0 0 0 148 081 232 822 359 737 141 401 220 898 342 432 81 772 153 820 256 028 59 629 67 078 86 404 0 0 0 6 680 11 924 17 305 0 0 0 15 0 0 1 .. .. 14 .. .. 225 008 734 230 1 013 858 Local government 1995 2005 2015 67 978 100 512 160 582 61 784 100 512 160 582 6 194 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 7 352 10 283 21 812 2 792 4 324 11 177 4 560 5 959 10 635 0 0 0 0 0 0 0 0 0 0 0 0 431 2 281 1 980 0 0 0 0 0 0 0 0 0 0 0 0 431 2 281 1 980 0 0 0 0 0 0 .. .. .. .. .. .. 75 761 113 076 184 374

2017 324 701 164 082 160 619 0 341 591 119 273 199 302 23 016 0 1 891 16 542 939 6 267 91 9 245 0 0 393 711 376 576 284 705 91 871 0 17 135 0 0 .. .. 1 078 436 2017 174 994 174 994 0 0 0 .. .. .. .. 0 26 309 13 611 12 698 0 0 0 0 2 227 0 0 0 0 2 227 0 0 .. .. 203 530

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 .. .. .. .. .. .. 84 563 0 30 417 .. 48 396 .. 5 750 .. 0 .. 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 267 0 267 .. 0 .. 267 .. 0 .. 0 .. 0 .. 0 0 .. .. .. .. 84 830 0 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975 2 728 2 728 0 0 15 224 2 949 11 315 960 0 0 0 .. .. .. .. .. .. 51 51 0 51 0 0 0 0 .. .. 18 003

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017

0 .. .. .. 0 .. .. .. .. 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 0

0 .. .. .. 0 .. .. .. .. 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 0

.. Not available 1. The Norwegian National Insurance has been integrated into the Central government sector from the year 2000 onwards.

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 315

Table 6.39. Poland, tax revenues by sub-sectors of government Million PLN 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 32 774 40 398 23 937 24 518 8 837 15 880 0 0 0 0 .. .. .. .. .. .. .. .. 831 2 555 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 43 483 120 438 42 863 120 036 21 051 75 783 21 812 44 253 0 0 620 402 0 0 99 18 0 0 99 18 77 187 163 409 Local government 1995 2005 4 896 23 093 4 427 17 916 469 5 177 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 4 370 14 723 3 579 12 718 0 0 44 242 747 1 763 0 0 0 0 1 340 3 368 0 0 .. .. .. .. .. .. 1 340 3 368 0 0 158 278 0 0 158 278 10 764 41 462

2015 71 381 45 462 25 919 0 0 .. .. .. .. 4 028 0 .. .. .. .. .. .. 205 456 201 630 125 836 75 794 0 3 826 0 0 .. .. 280 865

2017 83 426 53 500 29 926 0 0 .. .. .. .. 4 485 0 .. .. .. .. .. .. 246 414 243 136 154 656 88 480 .. 3 278 0 0 0 .. 334 325

1975

2015 45 697 38 512 7 185 0 0 .. .. .. .. 0 24 637 22 206 0 246 2 185 0 0 4 139 0 .. .. .. 4 139 0 647 0 647 75 120

2017 54 055 45 621 8 434 0 0 .. .. .. .. 0 27 101 23 783 0 295 3 023 0 0 4 093 0 .. .. .. 4 093 0 986 0 986 86 235

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 38 260 120 296 223 531 16 486 49 644 88 557 19 097 46 256 87 616 2 677 24 396 47 358 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 38 260 120 296 223 531 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 254 968 105 817 100 873 48 278 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 254 968

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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316 

Table 6.40. Portugal, tax revenues by sub-sectors of government Million EUR 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

81 .. .. 81 0 .. .. .. .. 12 12 0 0 4 7 0 0 198 187 52 135 0 12 0 2 1 0 304 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

0 .. .. 0 0 .. .. .. .. 0 0 .. .. .. .. .. .. 0 0 0 0 0 0 0 0 .. .. 0

Central government 1995 2005 2015 6 557 11 506 17 516 4 691 7 757 12 316 1 866 3 705 5 199 0 43 0 1 560 1 887 5 304 941 1 629 5 106 619 259 198 0 0 0 0 0 0 0 0 0 226 261 196 0 0 0 0 0 0 57 25 0 169 236 196 0 0 0 0 0 0 10 402 19 638 21 618 10 195 19 220 20 787 5 481 11 846 13 745 4 714 7 374 7 043 0 0 0 178 375 812 30 43 18 98 252 583 18 160 346 81 92 237 18 844 33 544 45 216 Local government 1995 2005 2015 307 725 1 246 156 298 832 151 427 414 0 0 0 2 7 19 2 7 19 0 0 0 0 0 0 0 0 0 0 0 0 599 1 532 2 107 310 827 1 529 0 0 0 0 1 0 289 704 578 0 0 0 0 0 0 499 971 1 128 442 837 872 318 563 629 124 273 243 0 0 0 57 133 256 0 1 0 3 28 11 0 25 9 3 3 3 1 410 3 262 4 511

2017 17 688 11 854 5 834 0 5 901 5 710 191 0 0 0 347 131 0 0 215 0 0 24 390 23 373 15 352 8 021 0 977 40 537 276 261 48 862

1975

2017 1 206 759 447 0 10 10 0 0 0 0 2 297 1 458 0 0 839 0 0 1 228 961 660 301 0 267 0 18 9 9 4 760

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 5 267 11 100 10 860 2 100 4 053 1 867 3 167 7 047 8 993 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 335 823 1 179 335 823 1 179 276 592 994 59 231 184 0 0 0 0 0 0 0 0 0 1 3 14 0 0 0 1 3 14 5 603 11 926 12 053 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 161 62 97 2 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 161

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 12 039 1 899 10 140 0 0 0 0 .. .. .. .. .. .. 1 037 1 031 797 234 0 6 0 12 0 12 13 088

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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 317

Table 6.41. Slovak Republic, tax revenues by sub-sectors of government Million EUR 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 2015 1 993 2 968 5 542 695 1 496 2 464 1 166 1 345 2 917 132 128 162 85 240 253 10 104 58 75 136 195 0 0 0 0 0 0 0 0 0 27 28 0 8 9 0 0 0 0 2 1 0 16 18 0 0 0 0 0 0 0 2 766 5 995 8 349 2 589 5 749 7 829 1 616 3 880 5 420 973 1 870 2 408 0 0 0 177 244 521 0 2 0 0 0 0 .. .. .. .. .. .. 4 870 9 231 14 145 Local government 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 0 0 0 .. .. 0 .. .. 0 .. .. 0 .. .. 0 0 0 0 84 220 335 72 220 335 0 0 0 0 0 0 12 0 0 0 0 0 0 0 0 17 198 182 10 9 12 0 0 0 10 9 12 0 0 0 1 94 17 6 95 153 0 0 0 .. .. .. .. .. .. 101 418 517

2017 5 959 2 855 2 925 178 387 91 295 1 0 0 0 0 0 0 0 0 0 9 109 8 540 5 917 2 624 0 569 0 0 .. .. 15 456

1975

2017

1975

0 .. .. .. 0 0 0 0 0 0 361 361 0 0 0 0 0 181 15 0 15 0 6 160 0 .. .. 542

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 2 817 6 037 10 607 540 1 377 2 352 1 774 3 356 6 087 503 1 304 2 168 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 2 817 6 037 10 607 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 11 938 2 850 6 904 2 184 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 11 938

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934058217

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318 

Table 6.42. Slovenia, tax revenues by sub-sectors of government Million EUR 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 2015 479 1 828 1 528 413 1 029 958 54 795 568 12 5 2 38 42 59 20 24 31 17 15 23 1 3 5 0 0 0 14 521 20 5 3 2 0 0 0 0 3 0 0 0 0 0 0 0 5 0 2 0 0 0 1 554 3 805 5 541 1 524 3 624 5 202 1 192 2 467 3 221 332 1 156 1 981 0 0 0 31 181 339 0 0 0 0 0 0 .. .. .. .. .. .. 2 090 6 199 7 150 Local government 1995 2005 2015 194 559 1 019 192 556 1 019 0 0 0 2 2 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 2 0 0 53 167 239 37 122 199 0 0 0 1 5 8 12 40 29 3 0 3 0 0 0 7 91 96 7 43 57 0 0 0 7 43 57 0 0 0 0 48 39 0 0 0 0 0 0 .. .. .. .. .. .. 256 817 1 354

2017 1 884 1 118 764 3 67 35 26 6 0 21 2 0 0 0 0 2 0 5 927 5 559 3 483 2 076 0 368 0 0 .. .. 7 901

1975

2017 1 096 1 096 0 0 0 .. .. .. .. 0 275 221 0 11 41 2 0 90 55 0 55 0 35 0 0 .. .. 1 461

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 1 690 4 042 5 547 810 2 122 2 879 802 1 572 2 112 78 348 556 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 1 690 4 042 5 547 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 6 173 3 212 2 382 579 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 6 173

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934058236

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 319

Table 6.43. Spain, tax revenues by sub-sectors of government Million EUR 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 1 388 897 490 1 0 .. .. .. .. 0 421 1 0 56 364 0 0 1 609 1 599 990 608 0 10 0 0 0 0 3 418

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 175 131 0 44 0 .. .. .. .. 0 26 26 0 0 0 0 0 104 104 95 10 0 0 0 0 .. .. 305

Federal government 1995 2005 39 836 72 595 31 927 38 102 7 909 34 493 0 0 2 027 3 027 1 017 1 369 1 010 1 658 0 0 0 0 0 0 404 78 6 6 167 37 1 25 230 10 0 0 0 0 33 234 72 725 33 047 72 078 20 732 52 660 12 315 19 418 0 0 187 647 0 0 0 0 .. .. .. .. 75 501 148 425 Local government 1995 2005 2 514 4 892 2 137 3 426 377 1 466 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 3 759 8 869 2 754 6 038 177 431 19 79 166 423 643 1 898 0 0 6 389 13 440 2 293 6 576 1 958 4 718 335 1 858 0 0 4 096 6 864 0 0 8 6 0 0 8 6 12 670 27 207

2015 64 215 39 436 24 779 0 3 505 1 541 1 964 0 0 0 1 186 4 32 211 6 933 0 89 805 88 306 62 527 25 779 0 1 499 0 101 0 101 158 812

2017 65 395 39 712 25 683 0 3 446 1 465 1 981 0 0 0 438 8 56 134 6 234 0 94 307 92 809 67 569 25 240 0 1 498 0 60 0 60 163 646

1975

2015 5 633 4 637 996 0 0 .. .. .. .. 0 16 372 12 581 911 114 145 2 621 0 13 895 7 674 5 815 1 859 0 6 221 0 69 0 69 35 969

2017 6 269 5 165 1 104 0 0 .. .. .. .. 0 17 176 13 120 956 118 183 2 799 0 14 899 8 274 6 366 1 908 0 6 625 0 39 0 39 38 383

1975

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 3 367 645 2 722 0 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 3 367

State/Regional 1995 2005 2015 588 19 503 34 814 457 19 104 34 600 131 399 214 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 4 050 19 273 10 597 0 27 39 419 1 251 1 001 835 2 315 2 453 2 796 15 680 7 104 0 0 0 0 0 0 2 239 7 378 5 750 2 070 7 056 5 214 633 1 455 1 824 1 437 5 601 3 390 0 0 0 169 322 536 0 0 0 0 1 19 .. 0 0 .. 1 19 6 877 46 155 51 180 Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 50 834 107 626 119 965 7 611 16 164 17 298 35 702 78 557 86 418 7 521 12 905 16 249 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. 0 0 0 0 0 0 0 0 0 .. .. .. 0 0 0 0 0 0 50 834 107 626 119 965

2017 41 753 41 464 289 0 0 .. .. .. .. 0 12 034 33 1 147 2 458 8 396 0 0 6 359 5 807 1 998 3 809 0 552 0 26 0 26 60 172 2017 0 .. .. .. 131 252 19 204 95 900 16 148 0 0 0 0 0 0 0 0 0 0 .. .. .. 0 0 0 .. 0 0 131 252

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

StatLink 2 https://doi.org/10.1787/888934058255

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320 

Table 6.44. Sweden, tax revenues by sub-sectors of government Million SEK 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions1 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 28 216 25 626 2 590 0 0 .. .. .. .. 5 723 1 469 11 647 335 476 0 0 31 985 29 820 15 806 14 014 0 2 165 0 260 0 260 67 653

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 1 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 38 415 35 269 3 146 0 0 .. .. .. .. 0 0 .. .. .. .. .. .. 149 119 0 119 0 30 0 0 .. .. 38 564

Central government 1995 2005 72 342 94 015 22 541 -7 974 49 801 101 989 0 0 50 560 212 964 0 0 49 222 209 370 1 338 4 639 0 -1 044 17 800 62 432 23 260 40 116 15 263 25 139 3 583 4 998 1 388 1 092 3 026 8 887 0 0 0 0 237 720 353 163 233 671 342 144 166 557 250 470 67 114 91 674 0 0 4 049 11 019 0 0 1 438 1 347 0 0 1 438 1 347 403 120 764 039 Local government 1995 2005 265 068 435 577 265 068 435 577 0 0 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 786 0 732 0 0 0 732 0 0 0 54 0 0 0 0 0 .. .. .. .. 265 854 435 577

2015 14 061 -109 818 123 878 0 180 723 0 179 056 1 875 -209 194 121 27 917 16 509 0 0 11 408 0 0 509 119 490 367 382 712 107 655 0 18 752 0 1 356 0 1 356 927 296

2017 36 871 -91 750 128 621 0 198 078 0 197 212 1 701 -836 233 192 28 534 15 937 0 0 12 596 0 0 565 085 545 161 427 738 117 423 0 19 924 0 2 257 .. 2 257 1 064 017

1975

2015 635 719 635 719 0 0 0 .. .. .. .. 0 15 935 15 935 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. 651 654

2017 700 078 700 078 0 0 0 .. .. .. .. 0 16 939 16 939 0 0 0 0 0 0 0 0 0 0 0 0 0 .. .. 717 017

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 186 992 151 019 224 129 28 989 74 178 108 356 154 154 74 377 112 589 3 849 2 464 3 183 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 186 992 151 019 224 129 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 .. .. .. 25 756 0 24 203 1 553 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 25 756

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 245 032 118 740 123 174 3 118 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 245 032

.. Not available Note: Excluding customs duties collected on behalf of the European Union. 1. From 1985, social security contributions are classified using the SNA definition of Social security Funds which means that a proportion of these payments are shown under the heading of Central Government. Prior to that year, all such payments were classified under the heading of Social Security.

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Table 6.45. Switzerland, tax revenues by sub-sectors of government Million CHF 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 3 422 2 712 710 0 0 .. .. .. .. 0 463 0 89 0 374 0 0 7 431 7 431 3 205 4 226 0 0 0 0 .. .. 11 316

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 6 403 5 398 1 005 0 0 .. .. .. .. 0 1 068 182 809 27 50 0 0 22 17 0 17 0 5 0 0 .. .. 7 493

Federal government 1995 2005 10 468 16 341 5 699 7 823 2 678 4 519 2 092 4 000 0 0 .. .. .. .. .. .. .. .. 0 0 1 703 2 703 0 0 0 0 0 0 1 703 2 703 0 0 0 0 20 257 28 941 19 763 27 114 12 428 18 429 7 335 8 685 0 0 494 1 827 0 0 0 0 .. .. .. .. 32 428 47 986 Local government 1995 2005 15 575 18 091 13 340 15 326 1 624 2 316 611 450 0 0 .. .. .. .. .. .. .. .. 0 0 2 614 3 251 443 588 1 873 2 393 89 79 42 38 0 0 168 153 97 78 55 26 0 0 29 20 25 6 42 52 0 0 164 223 49 67 115 156 18 451 21 643

2015 26 841 10 567 9 731 6 543 0 .. .. .. .. 0 1 674 0 0 0 1 674 0 0 36 076 33 093 22 791 10 302 0 2 983 0 0 .. .. 64 590

2017 30 829 10 572 10 547 9 710 0 .. .. .. .. 0 1 722 0 0 0 1 722 0 0 37 114 33 692 23 298 10 394 0 3 422 0 75 0 75 69 740

1975 7 756 6 342 1 414 0 0 .. .. .. .. 0 1 428 60 988 270 110 0 0 795 154 0 154 0 641 0 0 .. .. 9 979

2015 22 849 18 625 3 418 806 0 .. .. .. .. 0 4 262 789 3 091 124 52 0 206 133 63 0 15 48 70 0 569 277 292 27 813

2017 23 775 19 175 3 534 1 066 0 .. .. .. .. 0 4 776 927 3 401 149 60 0 240 155 67 0 18 50 87 0 569 273 297 29 275

1975 0 .. .. .. 8 111 3 589 3 618 840 64 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 8 111

State/Regional 1995 2005 2015 19 408 26 544 34 686 16 182 21 289 27 185 2 628 4 627 6 294 598 628 1 207 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 4 116 5 523 7 191 162 230 349 2 467 3 683 4 992 974 824 964 103 157 177 0 0 0 411 629 709 1 706 2 373 2 883 266 447 604 0 0 0 236 410 584 29 37 20 1 440 1 927 2 280 0 0 0 19 23 230 6 7 64 13 16 165 25 249 34 462 44 990 Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 27 831 32 318 44 073 13 021 15 125 20 436 13 032 15 139 20 468 1 778 2 053 3 169 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 27 831 32 318 44 073

2017 35 790 28 070 6 454 1 266 0 .. .. .. .. 0 7 941 342 5 601 1 042 191 0 765 2 974 621 0 599 22 2 353 0 322 64 258 47 027 2017 0 .. .. .. 44 998 20 887 20 922 3 189 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 44 998

.. Not available

StatLink 2 https://doi.org/10.1787/888934058293

REVENUE STATISTICS 2019 © OECD 2019

322 

Table 6.46. Turkey, tax revenues by sub-sectors of government Million TRY 1975 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Central government 1995 2005 433 30 324 330 20 458 103 9 866 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 49 3 626 0 0 0 0 1 78 29 3 548 19 0 0 0 574 71 956 567 69 266 475 30 343 92 38 923 0 0 8 2 691 0 0 259 4 181 0 0 259 4 181 1 316 110 088 Local government 1995 2005 63 4 011 48 2 706 15 1 305 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 4 1 627 0 1 148 0 0 0 10 4 469 0 0 0 0 84 5 649 82 5 295 69 4 014 13 1 281 0 0 1 354 0 0 73 721 0 0 73 721 224 12 008

2015 104 699 75 426 29 272 0 0 .. .. .. .. 0 20 211 0 0 379 19 832 0 0 231 227 222 702 107 451 115 251 0 8 526 0 3 779 0 3 779 359 915

2017 145 307 98 935 46 372 0 0 .. .. .. .. 0 24 620 0 0 630 23 990 0 0 299 432 289 671 137 136 152 534 0 9 761 0 3 838 0 3 838 473 197

1975

2015 14 445 10 330 4 116 0 0 .. .. .. .. 0 8 371 5 882 0 56 2 433 0 0 28 737 27 560 13 619 13 940 0 1 177 0 4 971 0 4 971 56 525

2017 19 999 13 465 6 534 0 0 .. .. .. .. 0 10 237 6 809 0 88 3 341 0 0 36 825 35 264 18 543 16 721 0 1 560 0 6 429 0 6 429 73 490

1975

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 212 35 321 170 282 82 12 128 64 214 110 16 132 95 067 19 7 061 11 001 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 212 35 321 170 282 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 .. .. .. 226 720 86 410 128 331 11 979 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 226 720

.. Not available

StatLink 2 https://doi.org/10.1787/888934058312

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 323

Table 6.47. United Kingdom, tax revenues by sub-sectors of government Million GBP 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 16 716 14 936 2 310 -530 0 .. .. .. .. -1 619 44 0 307 266 2 0 8 982 8 502 3 515 4 987 0 698 -218 0 .. .. 26 316 1975

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

0 0 0 0 0 .. .. .. .. 0 4 127 3 978 0 0 0 0 149 0 .. .. .. .. .. .. 0 .. .. 4 127

Central government 1995 2005 92 147 177 672 71 973 130 135 20 174 47 537 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 15 730 32 583 12 369 19 523 0 0 1 441 3 150 1 920 9 910 0 0 0 0 85 507 135 553 81 175 130 157 47 539 83 444 33 636 46 713 0 .. 4 332 5 396 0 0 0 0 .. .. .. .. 193 384 345 808 Local government 1995 2005 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. 0 0 9 303 21 255 9 303 21 255 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 .. .. .. .. 9 303 21 255

2015 214 870 168 873 45 997 0 0 .. .. .. .. 0 46 620 28 389 0 4 442 13 789 0 0 201 066 193 623 129 443 64 180 .. 7 443 0 0 .. .. 462 556

2017 243 181 185 560 57 621 0 0 .. .. .. .. 1 842 52 423 29 942 0 5 382 17 099 0 0 217 255 209 473 141 336 68 137 .. 7 782 0 0 .. .. 514 701

1975

2015

2017

1975

0 0 0 0 0 .. .. .. .. 0 29 943 29 796 0 0 0 147 0 0 .. .. .. .. .. .. 0 .. .. 29 943

0 0 0 0 0 .. .. .. .. 0 33 132 32 857 0 0 0 275 0 0 .. .. .. .. .. .. 0 .. .. 33 132

State/Regional 2005 2015 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. Social Security Funds 1995 2005 2015 0 0 0 0 0 0 0 0 0 0 0 0 44 397 84 459 114 067 18 646 35 159 44 454 24 210 46 475 66 491 1 541 2 825 3 122 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 44 397 84 459 114 067 1995

.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

0 0 0 0 6 540 2 562 4 068 195 -285 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 6 540

2017 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2017 0 0 0 0 130 595 50 411 76 748 3 436 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 130 595

.. Not available Note: Excluding customs duties collected on behalf of the European Union.

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324 

Table 6.48. United States, tax revenues by sub-sectors of government Million USD 1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 163 072 122 386 40 686 0 0 .. .. .. .. 0 4 613 0 0 4 611 2 0 0 20 773 20 442 0 20 442 0 331 0 0 .. .. 188 458

1000 Taxes on income, profits and capital gains 1100 Of individuals 1200 Corporate 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2200 Employers 2300 Self-employed or non-employed 2400 Unallocable between 2100, 2200 and 2300 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4200 Recurrent taxes on net wealth 4300 Estate, inheritance and gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5120 Taxes on specific goods and services 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Total tax revenue

1975 2 635 .. .. .. 0 .. .. .. .. 0 50 040 50 040 0 0 0 0 0 8 389 6 518 4 322 2 196 0 1 871 0 0 .. .. 61 064

Federal government 1995 2005 2015 750 144 1 268 412 1 880 845 594 213 948 921 1 551 242 155 931 319 490 329 603 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 14 948 24 989 20 191 0 0 0 0 0 0 14 948 24 989 20 191 0 0 0 0 0 0 0 0 0 75 553 99 411 140 371 75 553 99 411 140 371 0 0 0 75 553 99 411 140 371 0 0 0 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. 840 645 1 392 812 2 041 407 Local government 1995 2005 2015 15 795 28 272 40 049 13 308 22 481 31 841 2 487 5 791 8 208 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 197 392 359 344 486 957 195 339 342 203 475 711 0 0 0 30 114 138 50 13 570 6 303 0 0 0 1 973 3 457 4 805 57 507 108 696 150 006 42 269 76 976 117 029 29 316 53 842 84 688 12 953 23 134 32 341 0 0 0 15 238 31 720 32 977 0 0 0 0 0 0 .. .. .. .. .. .. 270 695 496 313 677 012

2017 1 923 455 1 638 812 284 643 0 0 .. .. .. .. 0 273 151 0 0 23 151 0 250 000 0 131 464 131 464 0 131 464 0 0 0 0 .. .. 2 328 070 2017 42 787 34 315 8 472 0 0 .. .. .. .. 0 532 699 519 094 0 100 8 262 0 5 243 164 448 127 685 93 074 34 611 0 36 763 0 0 .. .. 739 934

1975 25 509 .. .. .. 0 .. .. .. .. 0 3 284 1 451 0 1 418 415 0 0 52 032 43 960 24 916 19 044 0 8 072 0 0 .. .. 80 825 1975 0 .. .. .. 85 039 36 382 45 241 3 416 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 85 039

State/Regional 1995 2005 2015 157 598 275 728 390 538 128 429 226 576 342 445 29 169 49 152 48 093 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. 0 0 1 745 16 880 28 808 28 998 7 240 9 037 12 040 0 0 0 5 061 5 322 5 065 2 386 11 711 8 246 0 0 0 2 193 2 738 3 647 232 033 377 795 499 671 200 495 323 137 435 708 135 132 218 917 287 573 65 363 104 220 148 135 0 0 0 31 538 54 658 63 963 0 0 0 0 0 0 .. .. .. .. .. .. 406 511 682 331 920 952 Social Security Funds 1995 2005 2015 0 0 0 .. .. .. .. .. .. .. .. .. 510 476 831 410 1 126 111 221 800 362 829 502 663 261 805 423 936 562 307 26 871 44 645 61 141 0 0 0 0 0 0 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 0 0 0 .. .. .. .. .. .. 510 476 831 410 1 126 111

2017 396 851 352 391 44 460 0 0 .. .. .. .. 2 050 31 868 13 127 0 4 867 9 897 0 3 977 524 112 458 668 302 626 156 042 0 65 444 0 0 .. .. 954 881 2017 0 .. .. .. 1 204 453 542 924 598 241 63 288 0 0 0 .. .. .. .. .. .. 0 .. .. .. .. .. .. 0 .. .. 1 204 453

.. Not available

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Annex A. The OECD Classification of Taxes and Interpretative Guide

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326 

Table of Contents A.1.

The OECD Classification of Taxes

A.2.

Coverage

A.3.

Basis of reporting

A.4.

General classification criteria

A.5.

Commentaries on items of the list

A.6.

Conciliation with National Accounts

A.7.

Memorandum item on the financing of social security benefits

A.8.

Memorandum item on identifiable taxes paid by government

A.9.

Relation of OECD classification of taxes to national accounting systems

A.10. Relation of OECD classification of taxes to the international monetary fund system A.11. Comparison of the OECD classification of taxes with other international classifications A.12. Attribution of tax revenues by subsectors of general government A.13. Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes

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A.1 the OECD Classification of Taxes 1.

1000. Taxes on income, profits and capital gains 1100. Taxes on income, profits and capital gains of individuals 1110. On income and profits 1120. On capital gains 1200. Corporate taxes on income, profits and capital gains 1210. On income and profits 1220. On capital gains 1300. Unallocable as between 1100 and 1200

2.

2000. Social security contributions 2100. Employees 2110. On a payroll basis 2120. On an income tax basis 2200. Employers 2210. On a payroll basis 2220. On an income tax basis 2300. Self-employed or non-employed 2310. On a payroll basis 2320. On an income tax basis 2400. Unallocable as between 2100, 2200 and 2300 2410. On a payroll basis 2420. On an income tax basis

3.

3000. Taxes on payroll and workforce

4.

4000. Taxes on property 4100. Recurrent taxes on immovable property 4110. Households 4120. Other 4200. Recurrent taxes on net wealth 4210. Individual 4220. Corporate 4300. Estate, inheritance and gift taxes 4310. Estate and inheritance taxes 4320. Gift taxes

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328  4400. Taxes on financial and capital transactions 4500. Other non-recurrent taxes on property 4510. On net wealth 4520. Other non-recurrent taxes 4600. Other recurrent taxes on property 5.

5000. Taxes on goods and services 5100. Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services 5110. General taxes 5111. Value added taxes 5112. Sales taxes 5113. Turnover and other general taxes on goods and services 5120. Taxes on specific goods and services 5121. Excises 5122. Profits of fiscal monopolies 5123. Customs and import duties 5124. Taxes on exports 5125. Taxes on investment goods 5126 . Taxes on specific services 5127. Other taxes on international trade and transactions 5128. Other taxes on specific goods and services 5130. Unallocable as between 5110 and 5120 5200. Taxes on use of goods, or on permission to use goods or perform activities 5210. Recurrent taxes 5211. Paid by households in respect of motor vehicles 5212. Paid by others in respect of motor vehicles 5213. Other recurrent taxes 5220. Non-recurrent taxes 5300. Unallocable as between 5100 and 5200

6.

6000. Other taxes 6100. Paid solely by business 6200. Paid by other than business or unidentifiable

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A.2 Coverage General criteria 1. In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. 2. The term “tax” does not include fines, penalties and compulsory loans paid to government. Borderline cases between tax and non-tax revenues in relation to certain fees and charges are discussed in §11–14. 3. General government consists of the central administration, agencies whose operations are under its effective control, state and local governments and their administrations, certain social security schemes and autonomous governmental entities, excluding public enterprises. This definition of government follows that of the 2008 System of National Accounts (SNA).1 In that publication, the general government sector and its sub-sectors are defined in Chapter 4, paragraphs 4.117 to 4.165. 4. Extra-budgetary units are part of the general government system. These are general government entities with individual budgets that are not fully covered by the main or general budget. These entities operate under the authority or control of a central, state, or local government. Extra-budgetary entities may have their own revenue sources, which may be supplemented by grants (transfers) from the general budget or from other sources. Even though their budgets may be subject to approval by the legislature, similar to that of budgetary accounts, they have discretion over the volume and composition of their spending. Such entities may be established to carry out specific government functions, such as road construction, or the nonmarket production of health or education services. Budgetary arrangements vary widely across countries, and various terms are used to describe these entities, but they are often referred to as “extrabudgetary funds” or “decentralised agencies.” 5. Compulsory payments to supra-national bodies and their agencies are no longer included as taxes as from 1998, with some exceptions. However, custom duties collected by EU member states on behalf of the European Union are still identified as memorandum items and included in overall tax revenue amounts in the country tables (Chapter 5) of the country in which they are collected. (See §99). In countries where the church forms part of general government church taxes are included, provided they meet the criteria set out in §1 above. As the data refer to receipts of general government, levies paid to non-government bodies, welfare agencies or social insurance schemes outside general government, trade unions or trade associations, even where such levies are compulsory, are excluded. Compulsory payments to general government earmarked for such bodies are, however, included, provided that the government is not simply acting in an agency capacity. 2 Profits from fiscal monopolies are distinguished from those of other public enterprises and are treated as taxes because they reflect the exercise of the taxing power of the state by the use of monopoly powers (see §65–67), as are profits received by the government from the purchase and sale of foreign exchange at different rates (see §74). 6. Taxes paid by governments (e.g., social security contributions and payroll taxes paid by governments in their capacity as an employer, consumption taxes on their purchases or taxes on their property) are not excluded from the data provided. However, where it is possible to identify the amounts of revenue involved,3 they are shown in Table 5.38 of this Report. 7. The relationship between this classification and that of the System of National Accounts (SNA) is set out in Sections A.9 and A.11 below. Because of the differences between the two classifications, the data shown in national accounts are sometimes calculated or classified differently from the practice set out in this guide. These and other differences are mentioned where appropriate (e.g., in §30 below) but it is not possible to refer to all of them. There may also be some differences between this classification and REVENUE STATISTICS 2019 © OECD 2019

330  that employed domestically by certain national administrations (e.g., see §12 below), so that OECD and national statistics data may not always be consistent: any such differences, however, are likely to be very slight in terms of amounts of revenues involved.

Social security contributions 8. Compulsory social security contributions, as defined in §39, and paid to general government, are treated here as tax revenues. Being compulsory payments to general government they clearly resemble taxes. They may, however, differ from other taxes in that the receipt of social security benefits depends, in most countries, upon appropriate contributions having been made, although the size of the benefits is not necessarily related to the amount of the contributions. Better comparability between countries is obtained by treating social security contributions as taxes, but they are listed under a separate heading so that they can be distinguished in any analysis. 9. The strict dividing line between tax revenues (compulsory unrequited payments to general government) and non-tax compulsory payments (NTCPs) (payments that are either requited or made to other institutions) is clearly defined. However, within the range of different compulsory payments to governments existing across countries, it is not always straightforward in practice to decide whether specific payments are either taxes or NTCPs. For example, compulsory pension savings that are controlled by general government and that accumulate on an individual account earning a market return or a rate that compensates for inflation would at first sight be categorised as NTCPs as opposed to taxes. However, even these payments might still be ‘unrequited’ and therefore classify as taxes instead of NTCPs (for example if these pension savings are not paid out when the taxpayer dies before reaching the pension age and the funds are then used to provide a minimum pension to all taxpayers that are insured). These issues result in the social security revenue figures reported for most countries being based on the premise that all types of compulsory payments to general government are judged to some extent to have a redistributional element. It should be noted that this conclusion is based on a typically broad interpretation of the term ‘unrequited’ in the tax definition. 10. Social security contributions which are either voluntary or not payable to general government (see §1) are not treated as taxes, though in some countries, as indicated in the country footnotes, there are difficulties in completely eliminating voluntary contributions and certain compulsory payments to the private sector from the revenue figures. Imputed social security contributions are also not treated as taxes.

Fees, user charges and licence fees 11. Apart from vehicle licence fees, which are universally regarded as taxes, it is not easy to distinguish between those fees and user charges which are to be treated as taxes and those which are not, since, whilst a fee or charge is levied in connection with a specific service or activity, the strength of the link between the fee and the service provided may vary considerably, as may the relation between the amount of the fee and the cost of providing the service. Where the recipient of a service pays a fee clearly related to the cost of providing the service, the levy may be regarded as requited and under the definition of §1 would not be considered as a tax. In the following cases, however, a levy could be considered as ‘unrequited’: a) where the charge greatly exceeds the cost of providing the service; b) where the payer of the levy is not the receiver of the benefit (e.g., a fee collected from slaughterhouses to finance a service which is provided to farmers); c) where government is not providing a specific service in return for the levy which it receives even though a licence may be issued to the payer (e.g., where the government grants a hunting, fishing or shooting licence which is not accompanied by the right to use a specific area of government land);

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 331 d) where benefits are received only by those paying the levy but the benefits received by each individual are not necessarily in proportion to his payments (e.g., a milk marketing levy paid by dairy farmers and used to promote the consumption of milk). 12. In marginal cases, however, the application of the criteria set out in §1 can be particularly difficult. The solution adopted — given the desirability of international uniformity and the relatively small amounts of revenue usually involved — is to follow the predominant practice among tax administrations rather than to allow each country to adopt its own view as to whether such levies are regarded as taxes or as non-tax revenue.4 13. A list of the main fees and charges in question and their normal5 treatment in this publication is as follows: Non-tax revenues: Taxes within heading 5200

court fees; driving licence fees; harbour fees; passport fees; radio and television licence fees where public authorities provide the service permission to perform such activities as distributing films; hunting, fishing and shooting; providing entertainment or gambling facilities; selling alcohol or tobacco; permission to own dogs or to use or own motor vehicles or guns; severance taxes

14. In practice it may not always be possible to isolate tax receipts from non-tax revenue receipts when they are recorded together. If it is estimated that the bulk of the receipts derive from non-tax revenues, the whole amount involved is treated as a non-tax revenue; otherwise, such government receipts are included and classified according to the rules provided in §32 below.

Royalties 15. The ownership of subsoil assets in the form of deposits of minerals or fossil fuels (coal, oil, or natural gas) depends upon the way in which property rights are defined by law and also on international agreements in the case of deposits below international waters. In some cases, either the ground below which the mineral deposits are located, the deposits themselves or both may belong to a local or central government unit. 16. In such cases, these general government units may grant leases to other institutional units that permit them to extract these deposits over a specified period of time in return for a payment or series of payments. These payments are often described as ‘royalties’ but they are essentially rent that accrues to owners of natural resources in return for putting these assets at the disposal of other units for specified periods of time. The rent may take the form of periodic payments of fixed amounts, irrespective of the rate of extraction, or, more commonly, they may be a function of the quantity, volume, or value of the asset extracted. Enterprises engaged in exploration on government land may make payments to general government units in exchange for the right to undertake test drilling or otherwise investigate the existence and location of subsoil assets. Such payments are also recorded as rents even though no extraction may take place. These payments are therefore classified as non-tax revenues. 17. The same principles apply when other institutional units are granted leases that permit them to fell timber in natural forests on land owned by general government units. These payments are also classified as non-tax revenues. 18. These rents or royalties paid to general government should not be confused with taxes on income and profits, severance taxes, business licenses, or other taxes. If the payments are levied on the profits from the extraction activity, then they should be classified as taxes on incomes, profits and gains (1000). In addition, any severance payments that are imposed on the extraction of minerals and fossil fuels from reserves owned privately or by another government should be classified as taxes. Payments related to the gross value of production should be classified as other taxes on goods and services (5128). Payments for

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332  a license or permit to conduct extraction operations should be classified as taxes on use of goods and on permission to use goods or perform activities (5213).

Fines and penalties 19. In principle, fines and penalties charged on overdue taxes or penalties imposed for the attempted evasion of taxes should not be recorded as tax revenues. However it may not be possible to separate payments of fines or other penalties from the revenues from the taxes to which they relate. In this case the fines and penalties relating to a particular tax are recorded together with the revenues from that tax and fines and penalties paid with revenue from unidentifiable taxes are classified as other taxes in Category 6000. Fines not relating to tax offences (e.g., for parking offences), or not identifiable as relating to tax offences, are also not treated as tax revenues.

A.3 Basis of reporting Accrual reporting 20. The data reported in this publication for recent years are predominantly recorded on an accrual basis, i.e. recorded at the time that the tax liability was created. Further information is provided in the footnotes to the country table in Chapter 5 of the Report. 21. However, data for earlier years are still predominantly recorded on a cash basis, i.e. at the time at which the payment was received by government. Thus, for example, taxes withheld by employers in one year but paid to the government in the following year and taxes due in one year but actually paid in the following year are both included in the receipts of the second year. Corrective transactions, such as refunds, repayments and drawbacks, are deducted from gross revenues of the period in which they are made. 22. Data on tax revenues are recorded without offsets for the administrative expenses connected with tax collection. Similarly, where the proceeds of tax are used to subsidise particular members of the community, the subsidy is not deducted from the yield of the tax, though the tax may be shown net of subsidies in the national records of some countries. 23. As regards fiscal monopolies (heading 5122), only the amount actually transferred to the government is included in government revenues. However, if any expenditures of fiscal monopolies are considered to be government expenditures (e.g., social expenditures undertaken by fiscal monopolies at the direction of the government) they are added back for the purpose of arriving at tax revenue figures (see §65 below).

The distinction between tax and expenditure provisions 24. Because this publication is concerned only with the revenue side of government operations, no account being taken of the expenditure side, a distinction has to be made between tax and expenditure provisions. Normally there is no difficulty in making this distinction as expenditures are made outside the tax system and the tax accounts and under legislation separate from the tax legislation. In borderline cases, cash flow is used to distinguish between tax provisions and expenditure provisions. Insofar as a provision affects the flow of tax payments from the taxpayer to the government, it is regarded as a tax provision and is taken into account in the data shown in this publication. A provision which does not affect this flow is seen as an expenditure provision and is disregarded in the data recorded in this publication. 6 25. Tax allowances, exemptions and deductions against the tax base clearly affect the amount of tax paid to the government and are therefore considered as tax provisions. At the other extreme, those subsidies which cannot be offset against tax liability and which are clearly not connected with the REVENUE STATISTICS 2019 © OECD 2019

 333 assessment process, do not reduce tax revenues as recorded in this publication. Tax credits are amounts deductible from tax payable (as distinct from deductions from the tax base). Two types of tax credits are distinguished, those (referred to here as wastable tax credits) which are limited to the amount of the tax liability and therefore cannot give rise to a payment by the authorities to the taxpayer, and those (referred to as non-wastable tax credits) which are not so limited, so that the excess of the credit over the tax liability can be paid to the taxpayer.7 A wastable tax credit, like a tax allowance, clearly affects the amount of tax paid to the government, and is therefore considered as a tax provision. The practice followed for nonwastable tax credits8 is to distinguish between the ‘tax expenditure component’, 9 which is that portion of the credit that is used to reduce or eliminate a taxpayer’s liability, and the ‘transfer component’, which is the portion that exceeds the taxpayer’s liability and is paid to that taxpayer. Reported tax revenues should be reduced by the amount of the tax expenditure component but not by the amount of the transfer component. In addition, the amounts of the tax expenditure and transfer components should be reported as memorandum items in the country tables. Countries that are unable to distinguish between the tax expenditure and transfer components should indicate whether or not the tax revenues have been reduced by the total of these components, and provide any available estimates of the amounts of the two components. Further information is given in Chapter 1 of the Report, which illustrates the effect of alternative treatments of non-wastable tax credits on tax to GDP.

Calendar and fiscal years 26. National authorities whose fiscal years do not correspond to the calendar year show data, where possible, on a calendar year basis to permit maximum comparability with the data of other countries. There remain a few countries where data refer to fiscal years. For these the GDP data used in the comparative tables also correspond to the fiscal years.

A.4 General classification criteria The main classification criteria 27. The classification of receipts among the main headings (1000, 2000, 3000, 4000, 5000 and 6000) is generally governed by the base on which the tax is levied: 1000 income, profits and capital gains; 2000 and 3000 earnings, payroll or number of employees; 4000 property; 5000 goods and services; 6000 multiple bases, other bases or unidentifiable bases. Where a tax is calculated on more than one base, the receipts are, where possible, split among the various headings (see §32 and §81). The headings 4000 and 5000 cover not only taxes where the tax base is the property, goods or services themselves but also certain related taxes. Thus, taxes on the transfer of property are included in 4400 10 and taxes on the use of goods or on permission to perform activities in 5200. In headings 4000 and 5000 a distinction is made in certain sub-headings between recurrent and non-recurrent taxes: recurrent taxes are defined as those levied at regular intervals (usually annually) and non-recurrent taxes are levied once and for all (see also §47 to §50, §53, §54 and §79 for particular applications of this distinction). 28. Earmarking of a tax for specific purposes does not affect the classification of tax receipts. However, as explained in §39 on the classification of social security contributions, the conferment of an entitlement to social benefits is crucial to the definition of the 2000 main heading. 29.

The way that a tax is levied or collected (e.g., by use of stamps) does not affect classification.

Classification of taxpayers 30. In certain sub-headings distinctions are made between different categories of taxpayers. These distinctions vary from tax to tax:

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334  a) Between individuals and corporations in relation to income and net wealth taxes The basic distinction is that corporation income taxes, as distinct from individual income taxes, are levied on the corporation as an entity, not on the individuals who own it, and without regard to the personal circumstances of these individuals. The same distinction applies to net wealth taxes on corporations and those on individuals. Taxes paid on the profits of partnerships and the income of institutions, such as life insurance or pension funds, are classified according to the same rule. They are classified as corporate taxes (1200) if they are charged on the partnership or institution as an entity without regard to the personal circumstances of the owners. Otherwise, they are treated as individual taxes (1100). Usually, there is different legislation for the corporation taxes and for the individual taxes. 11 The distinction made here between individuals and corporations does not follow the sector classification between households, enterprises, and so on of the System of National Accounts for income and outlay accounts. The SNA classification requires certain unincorporated businesses 12 to be excluded from the household sector and included with non-financial enterprises and financial institutions. The tax on the profits of these businesses, however, cannot always be separated from the tax on the other income of their owners, or can be separated only on an arbitrary basis. No attempt at this separation is made here and the whole of the individual income tax is shown together without regard to the nature of the income chargeable. b) Between households and others in relation to taxes on immovable property Here the distinction is that adopted by the SNA for the production and consumption expenditure accounts. The distinction is between households as consumers (i.e. excluding non-incorporated business) on the one hand and producers on the other hand. However, taxes on dwellings occupied by households, whether paid by owner-occupiers, tenants or landlords, are classified under households. This follows the common distinction made between taxes on domestic property versus taxes on business property. Some countries are not, however, in a position to make this distinction. c) Between households and others in relation to motor vehicle licences Here the distinction is between households as consumers on the one hand and producers on the other, as in the production and consumption expenditure accounts of the SNA. d) Between business and others in relation to the residual taxes (6000) The distinction is the same as in c) above between producers on the one hand and households as consumers on the other hand. Taxes which are included under the heading 6000 because they involve more than one tax base or because the tax base does not fall within any of the previous categories but which are identifiable as levyable only on producers and not on households are included under ‘business’. The rest of the taxes which are included under the heading 6000 are shown as ‘other’ or non-identified.

Surcharges 31. Receipts from surcharges in respect of particular taxes are usually classified with the receipts from the relevant tax whether or not the surcharge is temporary. If, however, the surcharge has a characteristic which would render it classifiable in a different heading of the OECD list, receipts from the surcharge are classified under that heading separately from the relevant tax.

Unidentifiable tax receipts and residual sub-headings 32. .A number of cases arise where taxes cannot be identified as belonging entirely to a heading or sub-heading of the OECD classification and the following practices are applied in such cases: a) The heading is known, but it is not known how receipts should be allocated between subheadings: receipts are classified in the appropriate residual sub-heading (1300, 2400, 4520, 4600, 5130, 5300 or 6200).

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 335 b) It is known that the bulk of receipts from a group of taxes (usually local taxes) is derived from taxes within a particular heading or sub-heading, but some of the taxes in the group whose amount cannot be precisely ascertained may be classifiable in other headings or sub-headings: receipts are shown in the heading or sub-heading under which most of the receipts fall. c) Neither the heading nor sub-heading of a tax (usually local) can be identified: the tax is classified in 6200 unless it is known that it is a tax on business in which case it is classified in 6100.

A.5 Commentaries on items of the list 1000 — Taxes on income, profits and capital gains 33. This heading covers taxes levied on the net income or profits (i.e. gross income minus allowable tax reliefs) of individuals and enterprises. Also covered are taxes levied on the capital gains of individuals and enterprises, and gains from gambling. 34.

Included in the heading are: a) taxes levied predominantly on income or profits, though partially on other bases. Taxes on various bases which are not predominantly income or profits are classified according to the principles laid down in §32 and §81; b) taxes on property, which are levied on a presumed or estimated income as part of an income tax (see also §47(a), (c) and (d)); c) compulsory payments to social security fund contributions that are levied on income but do not confer an entitlement to social benefits. When such contributions do confer an entitlement to social benefits, they are included in heading 2000 (see §39); d) receipts from integrated scheduler income tax systems are classified as a whole in this heading, even though certain of the scheduler taxes may be based upon gross income and may not take into account the personal circumstances of the taxpayer.

35. The main subdivision of this heading is between levies on individuals (1100) and those on corporate enterprises (1200). Under each subdivision a distinction is made between taxes on income and profits (1110 and 1210), and taxes on capital gains (1120 and 1220). If certain receipts cannot be identified as appropriate to either 1100 or 1200, or if in practice this distinction cannot be made (e.g., because there are no reliable data on the recipients of payments from which withholding taxes are deducted) they are classified in 1300 as not-allocable.

Treatment of credits under imputation systems 36. Under imputation systems of corporate income tax, a company’s shareholders are wholly or partly relieved of their liability to income tax on dividends paid by the company out of income or profits liable to corporate income tax. In countries with such systems,13 part of the tax on the company’s profits is available to provide relief against the shareholders’ own tax liability. The relief to the shareholder takes the form of a tax credit, the amount of which may be less than, equal to, or more than the shareholder’s overall tax liability. If the tax credit exceeds this tax liability the excess may be payable to the shareholder. As this type of tax credit is an integral part of the imputation system of corporate income tax, any payment to the shareholders is treated as a repayment of tax and not as expenditure (compare the treatment of other tax credits described in §25).

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336  37. As the tax credit under imputation systems (even when exceeding tax liability) is to be regarded as a tax provision, the question arises whether it should be deducted from individual income tax receipts (1110) or corporate income tax receipts (1210). In this Report, the full amount of corporate income tax paid is shown under 1210 and no imputed tax is included under 1110. Thus, the full amount of the credit reduces the amount of 1110 whether the credit results in a reduction of personal income tax liability or whether an actual refund is made because the credit exceeds the income tax liability. (Where, however, such tax credits are deducted from corporation tax in respect of dividends paid to corporations the amounts are deducted from the receipts of 1210).

1120 and 1220 — Taxes on capital gains 38. These sub-headings comprise taxes imposed on capital gains, 1120 covering those levied on the gains of individuals and 1220 those levied on the gains of corporate enterprises, where receipts from such taxes can be separately identified. In many countries this is not the case and the receipts from such taxes are then classified with those from the income tax. Heading 1120 also includes taxes on gains from gambling.

2000 — Social security contributions 39. Classified here are all compulsory payments that confer an entitlement to receive a (contingent) future social benefit. Such payments are usually earmarked to finance social benefits and are often paid to institutions of general government that provide such benefits. However, such earmarking is not part of the definition of social security contributions and is not required for a tax to be classified here. However, conferment of an entitlement is required for a tax to be classified under this heading. So, levies on income or payroll that are earmarked for social security funds but do not confer an entitlement to benefit are excluded from this heading and shown under personal income taxes (1100) or taxes on payroll and workforce (3000). Taxes on other bases, such as goods and services, which are earmarked for social security benefits are not shown here but are classified according to their respective bases because they generally confer no entitlement to social security benefits. 40. Contributions for the following types of social security benefits would, inter alia, be included: unemployment insurance benefits and supplements, accident, injury and sickness benefits, old-age, disability and survivors’ pensions, family allowances, reimbursements for medical and hospital expenses or provision of hospital or medical services. Contributions may be levied on both employees and employers. 41. Contributions may be based on earnings or payroll (‘on a payroll basis’) or on net income after deductions and exemptions for personal circumstances (‘on an income tax basis’), and the revenues from the two bases should be separately identified if possible. However, where contributions to a general social security scheme are on a payroll basis, but the contributions of particular groups (such as the selfemployed) cannot be assessed on this basis and net income is used as a proxy for gross earnings, the receipts may still be classified as being on a payroll basis. In principle, this heading excludes voluntary contributions paid to social security schemes. When separately identifiable these are shown in the memorandum item on the financing of social security benefits. In practice, however, they cannot always be separately identified from compulsory contributions, in which case they are included in this heading. 42. Contributions to social insurance schemes which are not institutions of general government and to other types of insurance schemes, provident funds, pension funds, friendly societies or other saving schemes are not considered as social security contributions. Provident funds are arrangements under which the contributions of each employee and of the corresponding employer on his/her behalf are kept in a separate account earning interest and withdrawable under specific circumstances. Pension funds are separately organised schemes negotiated between employees and employers and carry provisions for

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 337 different contributions and benefits, sometimes more directly tied to salary levels and length of service than under social security schemes. When contributions to these schemes are compulsory or quasi-compulsory (e.g., by virtue of agreement with professional and union organisations) they are shown in the memorandum item (refer to Table 5.37 of the Report). 43. Contributions by government employees and by governments in respect of their employees, to social security schemes classified within general government are included in this heading. Contributions to separate schemes for government employees, which can be regarded as replacing general social security schemes, are also regarded as taxes.14 Where, however, a separate scheme is not seen as replacing a general scheme and has been negotiated between the government, in its role as an employer, and its employees, it is not regarded as social security and contributions to it are not regarded as taxes, even though the scheme may have been established by legislation. 44. This heading excludes ‘imputed’ contributions, which correspond to social benefits paid directly by employers to their employees or former employees or to their representatives (e.g., when employers are legally obliged to pay sickness benefits for a certain period). 45. Contributions are divided into those of employees (2100), employers (2200), and self-employed or non-employed (2300), and then further sub-divided according to the basis on which they are levied. Employees are defined for this purpose as all persons engaged in activities of business units, government bodies, private non-profit institutions, or other paid employment, except the proprietors and their unpaid family members in the case of unincorporated businesses. Members of the armed forces are included, irrespective of the duration and type of their service, if they contribute to social security schemes. The contributions of employers are defined as their payments on account of their employees to social security schemes. Where employees or employers are required to continue the payment of social security contributions when the employee becomes unemployed these contributions, data permitting, are shown in 2100 and 2200 respectively. Accordingly, the sub-heading 2300 is confined to contributions paid by the self-employed and by those outside of the labour force (e.g., disabled or retired individuals).

3000 — Taxes on payroll and workforce 46. These consist of taxes payable by enterprises assessed either as a proportion of the wages or salaries paid or as a fixed amount per person employed. They do not include compulsory social security contributions paid by employers or any taxes paid by employees themselves out of their wages or salaries

4000 — Taxes on property 47. This heading covers recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions. The following kinds of tax are excluded from this heading: a) taxes on capital gains resulting from the sale of a property (1120 or 1220); b) taxes on the use of goods or on permission to use goods or perform activities (5200); see §76; c) taxes on immovable property levied on the basis of a presumed net income which take into account the personal circumstances of the taxpayer. They are classified as income taxes along with taxes on income and capital gains derived from property (1100); d) taxes on the use of property for residence, where the tax is payable by either proprietor or tenant and the amount payable is a function of the user’s personal circumstances (pay, dependants, and so on). They are classified as taxes on income (1100);

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338  e) taxes on building in excess of permitted maximum density, taxes on the enlargement, construction or alteration of certain buildings beyond a permitted value and taxes on building construction. They are classified as taxes on permission to perform activities (5200); f)

taxes on the use of one’s own property for special trading purposes like selling alcohol, tobacco, meat or for exploitation of land resources (e.g., United States severance taxes). They are classified as taxes on permission to perform activities (5200).

4100 — Recurrent taxes on immovable property 48. This sub-heading covers taxes levied regularly in respect of the use or ownership of immovable property.  

 

these taxes are levied on land and buildings; they can be in the form of a percentage of an assessed property value based on a national rental income, sales price, or capitalised yield; or in terms of other characteristics of real property, ( for example size or location ) from which a presumed rent or capital value can be derived. such taxes can be levied on proprietors, tenants, or both. They can also be paid by one level of government to another level of government in respect of property under the jurisdiction of the latter. debts are not taken into account in the assessment of these taxes, and they differ from taxes on net wealth in this respect.

49. Taxes on immovable property are further sub-divided into those paid by households (4110) and those paid by other entities (4120), according to the criteria set out in §30(b) above.

4200 — Recurrent taxes on net wealth 50. This sub-heading covers taxes levied regularly (in most cases annually) on net wealth, i.e. taxes on a wide range of movable and immovable property, net of debt. It is sub-divided into taxes paid by individuals (4210) and taxes paid by corporate enterprises (4220) according to the criteria set out in §30(a) above. If separate figures exist for receipts paid by institutions, the tax payments involved are added to those paid by corporations.

4300 — Estate, inheritance and gift taxes 51. This sub-heading is divided into taxes on estates and inheritances (4310) and taxes on gifts (4320).15 Estate taxes are charged on the amount of the total estate whereas inheritance taxes are charged on the shares of the individual recipients; in addition the latter may take into account the relationship of the individual recipients to the deceased.

4400 — Taxes on financial and capital transactions 52. This sub-heading comprises, inter alia, taxes on the issue, transfer, purchase and sale of securities, taxes on cheques, and taxes levied on specific legal transactions such as validation of contracts and the sale of immovable property. The heading does not include: a) taxes on the use of goods or property or permission to perform certain activities (5200); b) fees paid to cover court charges, charges for birth, marriage or death certificates, which are normally regarded as non-tax revenues (see §11); c) taxes on capital gains (1000); d) recurrent taxes on immovable property (4100); e) recurrent taxes on net wealth (4200); REVENUE STATISTICS 2019 © OECD 2019

 339 f)

once-and-for-all levies on property or wealth (4500).

4500 — Other non-recurrent taxes on property16 53. This sub-heading covers once-and-for-all, as distinct from recurrent, levies on property. It is divided into taxes on net wealth (4510) and other non-recurrent taxes on property (4520). Heading 4510 would include taxes levied to meet emergency expenditures, or for redistribution purposes. Heading 4520 would cover taxes levied to take account of increases in land value due to permission given to develop or provision of additional local facilities by general government, any taxes on the revaluation of capital and once-and-for-all taxes on particular items of property.

4600 — Other recurrent taxes on property 54. These rarely exist in OECD member countries, but the heading would include taxes on goods such as cattle, jewellery, windows, and other external signs of wealth.

5000 — Taxes on goods and services 55. All taxes and duties levied on the production, extraction, sale, transfer, leasing or delivery of goods, and the rendering of services (5100), or in respect of the use of goods or permission to use goods or to perform activities (5200) are included here. The heading thus covers: a) multi-stage cumulative taxes; b) general sales taxes — whether levied at manufacture/production, wholesale or retail level; c) value-added taxes; d) excises; e) taxes levied on the import and export of goods; f)

taxes levied in respect of the use of goods and taxes on permission to use goods, or perform certain activities;

g) taxes on the extraction, processing or production of minerals and other products. 56. Borderline cases between this heading and heading 4000 (taxes on property) and 6100 (other taxes on business) are referred to in §47, §52 and §78. Residual sub-headings (5300) and (5130) cover tax receipts which cannot be allocated between 5100 and 5200 and between 5110 and 5120, respectively; see §32.

5100 — Taxes on the production, sale, transfer, leasing and delivery of goods and rendering of services 57. This sub-heading consists of all taxes, levied on transactions in goods and services on the basis of their intrinsic characteristics (e.g., value, weight of tobacco, strength of alcohol, and so on) as distinct from taxes imposed on the use of goods, or permission to use goods or perform activities, which fall under 5200.

5110 — General taxes on goods and services 58. This sub-heading includes all taxes, other than import and export duties (5123 and 5124), levied on the production, leasing, transfer, delivery or sales of a wide range of goods and/or the rendering of a wide range of services, irrespective of whether they are domestically produced or imported and irrespective of the stage of production or distribution at which they are levied. It thus covers value-added taxes, sales taxes and multi-stage cumulative taxes. Receipts from border adjustments in respect of such taxes when REVENUE STATISTICS 2019 © OECD 2019

340  goods are imported are added to gross receipts for this category, and repayments of such taxes when goods are exported are deducted. These taxes are subdivided into 5111 value-added taxes, 5112 sales taxes, 5113 turnover and other general taxes on goods and services. 59. Borderline cases arise between this heading and taxes on specific goods (5120) when taxes are levied on a large number of goods, for example, the United Kingdom purchase tax (repealed in 1973) and the Japanese commodity tax (repealed in 1988). In conformity with national views, the former United Kingdom purchase tax is classified as a general tax (5112) and the former Japanese commodity tax as excises (5121).

5111 — Value-added taxes 60. All general consumption taxes charged on value-added are classified in this sub-heading, irrespective of the method of deduction and the stages at which the taxes are levied. In practice, all OECD countries with value-added taxes normally allow immediate deduction of taxes on purchases by all but the final consumer and impose tax at all stages. In some countries the heading may include certain taxes, such as those on financial and insurance activities, either because receipts from them cannot be identified separately from those from the value-added tax, or because they are regarded as an integral part of the value-added tax, even though similar taxes in other countries might be classified elsewhere (e.g., 5126 as taxes on services or 4400 as taxes on financial and capital transactions).

5112 — Sales taxes 61. All general taxes levied at one stage only, whether at manufacturing or production, wholesale or retail stage are classified here.

5113 — Turnover and other general taxes on goods and services 62. These are multi-stage cumulative taxes and taxes where elements of consumption taxes are combined with multistage taxes. These taxes are levied each time a transaction takes place without deduction for taxes paid on inputs. Multi-stage taxes can be combined with elements of value-added or sales taxes.

5120 — Taxes on specific goods and services 63. Excises, profits generated and transferred from fiscal monopolies, and customs and imports duties as well as taxes on exports, foreign exchange transactions, investment goods and betting stakes and special taxes on services, which do not form part of a general tax of 5110, are included in this category.

5121 — Excises 64. Excises are taxes levied as a product specific unit tax on a predefined limited range of goods. Excises are usually levied at differentiated rates on nonessential or luxury goods, alcoholic beverages, tobacco, and energy. Excises may be imposed at any stage of production or distribution and are usually assessed as a specific charge per unit based on characteristics by reference to the value, weight, strength, or quantity of the product. Included are special taxes on individual products such as sugar, sugar beets, matches, and chocolates; taxes levied at varying rates on a certain range of goods; and taxes levied on tobacco goods, alcoholic drinks, motor fuels, and hydrocarbon oils. If a tax collected principally on imported goods also applies, or would apply, under the same law to comparable domestically produced goods, then the revenue from this tax is classified as arising from excises rather than from import duties. This principle applies even if there is no comparable domestic production or no possibility of such production. Taxes on the use of utilities such as water, electricity, gas, and energy are regarded as excises rather than taxes on REVENUE STATISTICS 2019 © OECD 2019

 341 specific services (5126). Excises exclude those taxes that are levied as general taxes on goods and services (5110); profits of fiscal monopolies (5122); customs and other import duties (5123); or taxes on exports (5124).

5122 — Profits of fiscal monopolies 65. This sub-heading covers that part of the profits of fiscal monopolies which is transferred to general government or which is used to finance any expenditures considered to be government expenditures (see §23). Amounts are shown when they are transferred to general government or used to make expenditures considered to be government expenditures. 66. Fiscal monopolies reflect the exercise of the taxing power of government by the use of monopoly powers. Fiscal monopolies are non-financial public enterprises exercising a monopoly in most cases over the production or distribution of tobacco, alcoholic beverages, salt, matches, playing cards and petroleum or agricultural products (i.e. on the kind of products which are likely to be, alternatively or additionally, subject to the excises of 5121), to raise the government revenues which in other countries are gathered through taxes on dealings in such commodities by private business units. The government monopoly may be at the production stage or, as in the case of government-owned and controlled liquor stores, at the distribution stage. 67. Fiscal monopolies are distinguished from public utilities such as rail transport, electricity, post offices, and other communications, which may enjoy a monopoly or quasi-monopoly position but where the primary purpose is normally to provide basic services rather than to raise revenue for government. Transfers from such other public enterprises to the government are considered as non-tax revenues. The traditional concept of fiscal monopoly is not generally extended to include state lotteries, the profits of which are usually accordingly regarded as non-tax revenues. However, they can be included as tax revenues if the prime reason for their operation is to raise revenues to finance government expenditure. Fiscal monopoly profits are distinguished from export and import monopoly profits (5127) transferred from marketing boards or other enterprises dealing with international trade.

5123 — Customs and other import duties 68. Taxes, stamp duties and surcharges restricted by law to imported products are included here. Also included are levies on imported agricultural products which are imposed in member countries of the European Union and amounts paid by certain of these countries under the Monetary Compensation Accounts (MCA) system.16 Starting from 1998, customs duties collected by European Union member states on behalf of the European Union are no longer reported under this heading in the country tables (in Chapter 5 of the Report). Excluded here are taxes collected on imports as part of a general tax on goods and services, or an excise applicable to both imported and domestically produced goods.

5124 — Taxes on exports 69. In the 1970s, export duties were levied in Australia, Canada and Portugal as a regular measure and they have been used in Finland for counter-cyclical purposes. Some member countries of the European Union pay, as part of the MCA system, a levy on exports (see note 16 to §68). Where these amounts are identifiable, they are shown in this heading. This heading does not include repayments of general consumption taxes or excises or customs duties on exported goods, which should be deducted from the gross receipts under 5110, 5121 or 5123, as appropriate.

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342  5125 — Taxes on investment goods 70. This sub-heading covers taxes on investment goods, such as machinery. These taxes may be imposed for a number of years or temporarily for counter-cyclical purposes. Taxes on industrial inputs which are also levied on consumers [e.g., the Swedish energy tax which is classified under (5121)] are not included here.

5126 — Taxes on specific services 71. All taxes assessed on the payment for specific services, such as taxes on insurance premiums, banking services, gambling and betting stakes (e.g., from horse races, football pools, lottery tickets), transport, entertainment, restaurant and advertising charges, fall into this category. Taxes levied on the gross income of companies providing the service (e.g., gross insurance premiums or gambling stakes received by the company) are also classified under this heading. Tax revenues from bank levies and payments to deposit insurance and financial stability schemes are provisionally included here for the 2012 edition. The detailed classification is set out in §108. 72.

Excluded from this sub-heading are: a) taxes on services forming part of a general tax on goods and services (5110); b) taxes on electricity, gas and energy (5121 as excises); c) taxes on individual gains from gambling (1120 as taxes on capital gains of individuals and non-corporate enterprises) and lump-sum taxes on the transfer of private lotteries or on the permission to set up lotteries (5200); 17 d) taxes on cheques and on the issue, transfer or redemption of securities (4400 as taxes on financial and capital transactions).

5127 — Other taxes on international trade and transactions 73. This sub-heading covers revenue received by the government from the purchase and sale of foreign exchange at different rates. When the government exercises monopoly powers to extract a margin between the purchase and sales price of foreign exchange, other than to cover administrative costs, the revenue derived constitutes a compulsory levy exacted in indeterminate proportions from both purchaser and seller of foreign exchange. It is the common equivalent of an import duty and export duty levied in a single exchange rate system or of a tax on the sale or purchase of foreign exchange. Like the profits of fiscal monopolies and import or export monopolies transferred to government, it represents the exercise of monopoly powers for tax purposes and is included in tax revenues. 74. The sub-heading covers also the profits of export or import monopolies, which do not however exist in OECD countries, taxes on purchase or sale of foreign exchange, and any other taxes levied specifically on international trade or transactions.

5128 — Other taxes on specific goods and services 75. This item includes taxes on the extraction of minerals, fossil fuels and other exhaustible resources from deposits owned privately or by another government together with any other unidentifiable receipts from taxes on specific goods and services. Taxes on the extraction of exhaustible resources are usually a fixed amount per unit of quality or weight, but can be a percentage of value. The taxes are recorded when the resources are extracted. Payments from the extraction of exhaustible resources from deposits owned by the government unit receiving the payment are classified as rent.

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 343 5200 — Taxes on use of goods or on permission to use goods or perform activities 76. This sub-heading covers taxes which are levied in respect of the use of goods as distinct from taxes on the goods themselves. Unlike the latter taxes – reported under 5100 –, they are not assessed on the value of the goods but usually as fixed amounts. Taxes on permission to use goods or to perform activities are also included here, as are pollution taxes not based upon the value of particular goods. It is sometimes difficult to distinguish between compulsory user charges and licence fees which are regarded as taxes and those which are excluded as non-tax revenues. The criteria which are employed are noted in §11–12. 77. Although the sub-heading refers to the ‘use’ of goods, registration of ownership rather than use may be what generates liability to tax, so that the taxes of this heading may apply to the ownership of animals or goods rather than their use (e.g., race horses, dogs and motor vehicles) and may apply even to unusable goods (e.g., unusable motor vehicles or guns). 78.

Borderline cases arise with: a) taxes on the permission to perform business activities which are levied on a combined income, payroll or turnover base and, accordingly, are classified following the rules in §81; b) taxes on the ownership or use of property of headings 4100, 4200 and 4600. The heading 4100 is confined to taxes on the ownership or tenancy of immovable property and – unlike the taxes of 5200 – they are related to the value of the property. The net wealth taxes and taxes on chattels of 4200 and 4600 respectively are confined to the ownership rather than the use of assets, apply to groups of assets rather than particular goods and again are related to the value of the assets,

5210 — Recurrent taxes on use of goods and on permission to use goods or perform activities 79. The principal characteristic of taxes classified here is that they are levied at regular intervals and that they are usually fixed amounts. The most important item in terms of revenue receipts is vehicle licence taxes. This sub-heading also covers taxes on permission to hunt, shoot, fish or to sell certain products and taxes on the ownership of dogs and on the performance of certain services, provided that they meet the criteria set out in §11–12. The sub-divisions of 5210 are user taxes on motor vehicles paid by households (5211) and those paid by others (5212). Sub-heading 5213 covers dog licences and user charges for permission to perform activities such as selling meat or liquor when the levies are on a recurring basis. It also covers recurrent general licences for hunting, shooting and fishing where the right to carry out these activities is not granted as part of a normal commercial transaction (e.g., the granting of the licence is not accompanied by the right to use a specific area which is owned by government).

5220 — Non-recurrent taxes on use of goods and on permission to use goods or perform activities 80. This section covers non-recurrent taxes levied on the use of goods or on permission to use goods or perform activities and taxes levied each time goods are used. It includes taxes levied on the emission or discharge into the environment of noxious gases, liquids or other harmful substances. 

Payments for tradable emission permits issued by governments under cap and trade schemes should be recorded here at the time the emissions occur. No revenue should be recorded for permits that governments issue free of charge. The accrual basis of recording means that there can be a timing difference between the cash being received by government for the permits and the time the emission occurs. In the national accounts, this timing gives rise to a financial liability for government during the period.

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344  

Payments made for the collection and disposal of waste or noxious substances by public authorities should be excluded as they constitute a sale of services to enterprises.

81. Other taxes falling under heading 5200 that are not levied recurrently are also included here. Thus, once-and-for-all payments for permission to sell liquor or tobacco or to set up betting shops are included provided they meet the criteria set out in §11–12.

6000 — Other taxes 82. Taxes levied on a base, or bases, other than those described under headings 1000, 3000, 4000 and 5000, or on bases of which cannot be considered to be related to any one of these headings, are included here. Where taxes are levied on a multiple base and it is possible to estimate the receipts related to each base the separate amounts are included under the appropriate headings. If separate amounts cannot be estimated and it is known that most of the receipts are derived from one base, the whole of the receipts are classified according to that base. Otherwise, they are classified here. Other revenues included here are presumptive taxes not included elsewhere in the classification system, taxes on individuals in the form of a poll tax or capitation tax, stamp taxes not related to financial and capital transactions nor falling exclusively on a single category of transaction, expenditure taxes where personal deductions or exemptions are applied and unidentifiable tax receipts. A subdivision is made between taxes levied wholly or predominantly on business (6100) and those levied on others (6200).

A.6 Conciliation with National Accounts 83. This section of the tables provides a re-conciliation between the OECD calculation of total tax revenues and the total of all taxes and social contributions paid to general government as recorded in the country’s National Accounts. Where the country is a member of the European Union (EU), the comparison is between the OECD calculation of total tax revenues and the sum of tax revenues and social contributions recorded in the combination of the general government and the institutions of the EU sectors of the National Accounts.

A.7 Memorandum item on the financing of social security benefits 84. In view of the varying relationship between taxation and social security contributions and the cases referred to in §39 to §45, a memorandum item collects together all payments earmarked for social securitytype benefits, other than voluntary payments to the private sector. Data are presented as follows (refer Table 5.37 of the Report): a) Taxes of 2000 series. b) Taxes earmarked for social security benefits. c) Voluntary contributions to the government. d) Compulsory contributions to the private sector. Guidance on the breakdown of (a) to (d) above is provided in §39 to §45.

A.8 Memorandum item on identifiable taxes paid by government 85. Identifiable taxes actually paid by government are presented in a memorandum item classified by the main headings of the OECD classification of taxes. In the vast majority of countries, only social security contributions and payroll taxes paid by government can be identified. These are, however, usually the most important taxes paid by governments (refer to Table 5.38 of the Report).

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 345

A.9 Relation of OECD classification of taxes to national accounting systems 86. A system of national accounts (SNA) seeks to provide a coherent framework for recording and presenting the main flows relating respectively to production, consumption, accumulation and external transactions of a given economic area, usually a country or a major region within a country. Government revenues are an important part of the transactions recorded in SNA. The final version of the 2008 SNA was jointly published by five international organisations: the United Nations, the International Monetary Fund, the European Union, the Organisation for Economic Co-operation and Development, and the World Bank in August 2009. The System is a comprehensive, consistent and flexible set of macroeconomic accounts. It is designed for use in countries with market economies, whatever their stage of economic development, and also in countries in transition to market economies. The important parts of the SNA’s conceptual framework and its definitions of the various sectors of the economy have been reflected in the OECD’s classification of taxes. 87. There are, however, some differences between the OECD classification of taxes and SNA concepts that are listed below. They arise because the aim of the former is to provide the maximum disaggregation of statistical data on what are generally regarded as taxes by tax administrations. a) OECD includes compulsory social security contributions paid to general government in total tax revenues. Imputed and voluntary contributions plus those paid to private funds are not treated as taxes (§8 and §10 above); b) there are different points of view on whether or not some levies and fees are classified as taxes (§11 and §12 above); c) OECD excludes imputed taxes or subsidies resulting from the operation of official multiple exchange rates or from the central bank paying a rate of interest on required reserves that is different from other market rates; d) there are differences in the treatment of non-wastable tax credits 88. As noted in §1 and §2, headings 1000 to 6000 of the OECD list of taxes cover all unrequited payments to general government, other than compulsory loans and fines. Such unrequited payments including fines, but excluding compulsory loans can be obtained from adding together the following figures in the 2008 SNA 

value-added type taxes (D.211);



taxes and duties on imports, excluding VAT (D.212);



export taxes (D.213);



taxes on products, excluding VAT, import and export taxes (D.214);



other taxes on production (D.29);



taxes on income (D.51);



other current taxes (D.59);



social contributions (D.61), excluding voluntary contributions;



capital taxes (D.91).

A.10 The OECD classification of taxes and the International Monetary Fund (GFS) system 89. The coverage and valuation of tax revenues in the GFS system and the 2008 SNA are very similar. Therefore, the differences between the OECD classification and that of the 2008 SNA (see §87 above) also apply to the GFS. In addition the International Monetary Fund subdivides the OECD 5000 heading

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346  into section IV (Domestic Taxes on Goods and Services) and section V (Taxes on International Trade and Transactions). This reflects the fact that while the latter usually yield insignificant amounts of revenue in OECD countries, this is not the case in many non-OECD countries.

A.11 Comparison of the OECD classification of taxes with other international classifications 90. The table below describes an item by item comparison of the OECD classification of taxes and the classifications used in the following: a) System of National Accounts (2008 SNA); b) European System of Accounts (2010 ESA); c) IMF Government Finance Statistics Manual (GFSM2014). 91. These comparisons represent those that would be expected to apply in the majority of cases. However in practice some flexibility should be used in their application. This is because in particular cases, countries can adopt varying approaches to the classification of revenues in National Accounts.

OECD Classification

1000 1100 1110 1120 1200 1210 1220 1300 2000 2100 2200 2300 2400 3000 4000 4100 4110 4120 4200 4210 4220 4300 4310 4320 4400 4500 4600 5000 5100 5110

Taxes on income, profits and capital gains Individuals Income and profits Capital gains Corporations Income and profits Capital gains Unallocable as between 1100 and 1200 Social security contributions Employees Employers Self-employed, non-employed Unallocable as between 2100, 2200 and 2300 Taxes on payroll and workforce Taxes on property Recurrent taxes on immovable property Households Other Recurrent net wealth taxes Individual Corporations Estate, inheritance and gift taxes Estate and inheritance taxes Gift taxes Taxes on financial and capital transactions Other non-recurrent taxes on property Other recurrent taxes on property Taxes on goods and services Taxes on production, sale and transfer of goods and services General taxes on goods and services 5111 Value-added taxes

2008 SNA

GFSM2014

2010 ESA

D51-8.61a D51-8.61c, d

D51A D51C, D

1111 1111

D51-8.61b D51-8.61c

D51B D51C

1112 1112 1113

D613-8.85 D611-8.83 D613-8.85

D613 D611 D613

D29-7.97a

D29C

1211 1212 1213 1214 112

D59-8.63a D29-7.97b

D59A D29A

1131 1131

D59-8.63b D59-8.63b

D59A D59A

1132 1132

D91-10.207b D91-10.207b D59-7.96d; D29-7.97e

D91A D91A D214B, C

D91-10.207a D59-8.63c

D91B D59A

1133 1133 114114; 1161 1135 1136

D211-7.89

D211; D29G

11411

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Sales taxes

5113

5121

Other general taxes on goods and services Taxes on specific goods and services Excises

5122 5123 5124 5125 5126

Profits of fiscal monopolies Customs and other import duties On exports On investment goods On specific services

5127

Other taxes on international trade and transactions

5120

D2122-7.94a; D214-7.96a D214-7.96a

D21224; D214I

11412

D214I

11413

D2122-7.94b; D214-7.96b D214-7.96e D2121-7.93 D213-7.95a

D21223; D214A, B, D D214J D2121; D21221, 2 D214K

1142

D2122-7.94c; D2147.96c D2122-7.94d D297.95b D29-7.97g D59-8.64d

D21225; D214E, F, G, H; D29F D21226; D29D; D59E

Other taxes on specific goods and services 5130 Unallocable between 5110 and 5120 Taxes on use of goods and on permission to use goods or perform activities Recurrent taxes on use of goods and on 5210 permission to use goods or perform activities 5211 Motor vehicle taxes households 5212 Motor vehicles taxes others 5213 Other recurrent taxes on use of goods and on permission to use goods or perform activities 5220 Non-recurrent taxes on permission to use goods or perform activities Unallocable as between 5100 and 5200 Other taxes Payable solely by business Payable by other than business, or unidentifiable 5128

5200

5300 6000 6100 6200

1143 1151 1152-4 1144; 1156 1153; 11556 1146

D59-8.64c D29-7.97d D29-7.97c, d, f D598.64c

D59D D214D; D29B D29B, E, F; D59D

11451 11451 11452

11452

D59-8.64a, b

D59B, C

1161 1162

A.12 Attribution of tax revenues by sub-sectors of general government 92. The OECD classification requires a breakdown of tax revenues by sub-sectors of government. The definition of each sub-sector and the criteria to be used to attribute tax revenues between these subsectors are set out below. They follow the guidance of the 2008 SNA and GFSM 2014.

Sub-sectors of general government to be identified a) Central government 93. The central government sub-sector includes all governmental departments, offices, establishments and other bodies which are agencies or instruments of the central authority whose competence extends over the whole territory, with the exception of the administration of social security funds. Central government therefore has the authority to impose taxes on all resident and non-resident units engaged in economic activities within the country. b) State, provincial or regional government 94. This sub-sector consists of intermediate units of government exercising a competence at a level below that of central government. It includes all such units operating independently of central government

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348  in a part of a country’s territory encompassing a number of smaller localities, with the exception of the administration of social security funds. In unitary countries, regional governments may be considered to have a separate existence where they have substantial autonomy to raise a significant proportion of their revenues from sources within their control and their officers are independent of external administrative control in the actual operation of the unit’s activities. 95. At present, federal countries comprise the majority of cases where revenues attributed to intermediate units of government are identified separately. Spain is the only unitary country in this position. In the remaining unitary countries, regional revenues are included with those of local governments. c)

Local government

96. This sub-sector includes all other units of government exercising an independent competence in part of the territory of a country, with the exception of the administration of social security funds. It encompasses various urban and/or rural jurisdictions (e.g., local authorities, municipalities, cities, boroughs, districts). d) Social security funds 97. Social security funds form a separate sub-sector of general government. The social security subsector is defined in the 2008 SNA by the following extracts from paragraphs 4.124 to 4.126 and 4.147: “Social security schemes are social insurance schemes covering the community as a whole or large section of the community that are imposed and controlled by government units. The schemes cover a wide variety of programmes, providing benefits in cash or in kind for old age, invalidity or death, survivors, sickness and maternity, work injury, unemployment, family allowance, health care, etc. There is not necessarily a direct link between the amount of the contribution paid by an individual and the benefits he or she may receive.” (Paragraph 4.124). “When social security schemes are separately organised from the other activities of government units and hold their assets and liabilities separately from the latter and engage in financial transactions on their own account they qualify as institutional units that are described as social security funds.” (Paragraph 4.125). “The amounts raised, and paid out, in social security contributions and benefits may be deliberately varied in order to achieve objectives of government policy that have no direct connection with the concept of social security as a scheme to provide social benefits to members of the community. They may be raised or lowered in order to influence the level of aggregate demand in the economy, for example. Nevertheless, so long as they remain separately constituted funds, they must be treated as separate institutional units in the SNA. (Paragraph 4.126). “The social security funds sub-sector (of general government) consists of the social security funds operating at all levels of government. Such funds are social insurance schemes covering the community as a whole or large section of the community that are imposed by government units.” (Paragraph 4.147). 98. This definition of social security funds is followed in the OECD classification with the two following exceptions which are excluded  

Schemes imposed by government and operated by bodies outside the general government sector, as defined in §3 of this manual; and Schemes to which all contributions are voluntary.

Supra-national Authorities 99. This sub-sector covers the revenue-raising operations of supra-national authorities within a country. In practice, the only relevant supra-national authority in the OECD area is that of the institutions of the European Union (EU). As from 1998, supra-national authorities are no longer included in the

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 349 Revenue Statistics, to achieve consistency with the SNA definition of general government which excludes them. For example, income taxes and social security contributions collected by European Institutions and paid by European civil servants who are resident of EU member countries should not be included. However the specific levies paid by the member states of the EU continue to be included in total tax revenues and they are shown under this heading. Criteria to be used for the attribution of tax revenues 100. When a government collects taxes and pays them over in whole or in part to other governments, it is necessary to determine whether the revenues should be considered to be those of the collecting government which it distributes to others as grants, or those of the beneficiary governments which the collecting government receives and passes on only as their agent. The criteria to be used in the attribution of revenues are set out in §101 to §104 which replicate paragraphs 3.70 to 3.73 from the 2008 SNA. 101.

In general, a tax is attributed to the government unit that a) exercises the authority to impose the tax (either as a principal or through the delegated authority of the principal), b) has final discretion to set and vary the rate of the tax

102. Where an amount is collected by one government for and on behalf of another government, and the latter government has the authority to impose the tax, and set and vary its rate, then the former is acting as an agent for the latter and the tax is reassigned. Any amount retained by the collecting government as a collection charge should be treated as a payment for a service. Any other amount retained by the collecting government, such as under a tax-sharing arrangement, should be treated as a current grant. If the collecting government was delegated the authority to set and vary the rate, then the amount collected should be treated as tax revenue of this government. 103. Where different governments jointly and equally set the rate of a tax and jointly and equally decide on the distribution of the proceeds, with no individual government having ultimate overriding authority, then the tax revenues are attributed to each government according to its respective share of the proceeds. If an arrangement allows one government unit to exercise ultimate overriding authority, then all of the tax revenue is attributed to that unit. 104. There may also be the circumstance where a tax is imposed under the constitutional or other authority of one government, but other governments individually set the tax rate in their jurisdictions. The proceeds of the tax generated in each respective government’s jurisdiction are attributed as tax revenues of that government.

Levies paid by member states of the European Union 105.

The levies paid by the member states of the EU take the form specific levies which include

a) custom duties and levies on agricultural goods (5123), b) gross monetary compensation accounts (5123 if relating to imports and 5124 if relating to exports); and c) Steel, coal, sugar and milk levies (5128). 106.  

The custom duties collected by member states on behalf of the EU are recorded on a gross of collection fee basis; using figures adjusted so that duties are shown on a ‘final destination’ as opposed to a ‘country of first entry’ basis where such adjustments can be made. These adjustments concern in particular duties collected at important (sea) ports. Although the EU duties are collected by the authorities of

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350  the country of first entry, when possible these duties should be excluded from the revenue of the collecting country and be included in the revenue of the country of final destination 107. This is the specific EU levy that most clearly conforms to the attribution criterion described in §99 above. Consequently as from 1998, these amounts are footnoted as a memorandum item to the EU member state country tables (in Chapter 5) and no longer shown under heading 5123. However the figures are included in the total tax revenue figures on the top line for all the relevant years shown in the tables.

A.13 Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes 108. The OECD have adopted the following interim approach to reporting revenue from bank levies plus deposit insurance and stability fees for the 2012 and subsequent editions of OECD Revenue Statistics. It is recommended that the amounts should be recorded under category 5126. 



 



Compulsory payments of stability fees, bank levies and deposit insurance should generally be treated as tax revenues where the payments are made to General Government and allocated to the governments’ consolidated or general funds so that the Government is free to make immediate use of the money for the purposes that it chooses. This principle would apply regardless of whether the Government is promising to make payments to guarantee the banks’ customer deposits in some future contingency. If the compulsory payments are made to general government and placed in funds that are earmarked to be entirely channelled back to the sector of the economy that comprises the companies that are subject to the payment, they would still generally be treated as tax revenues on the grounds that the funds would be available for the government and would reduce its budget deficit, the fee is unrequited for an individual entity and the amounts raised could be unrelated to any eventual pay out to depositors or expenditure on wider support for the financial sector. Payments to made to the smaller long-standing schemes for insuring ‘retail’ deposits, where the payment levels are consistent with the costs of insurance should be classified as fee for service. Any payments which involve governments realising the assets of a failed institution or receiving a priority claim on its assets in liquidation in order to fund payments of compensation to customers for their lost deposits would be treated as a fee for a service as opposed to tax revenues. Compulsory payments that are made to funds operated outside the government sector and nonstate institutions backed by the deposit takers and all payments to voluntary schemes should not be treated as tax revenues.

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Notes 1.

All references to SNA are to the 2008 edition.

2.

See section A.12 of this guide for a discussion of the concept of agency capacity.

3.

It is usually possible to identify amounts of social security contributions and payroll taxes, but not other taxes paid by government.

4.

If, however, a levy which is considered as non-tax revenue by most countries is regarded as a tax — or raises substantial revenue — in one or more countries, the amounts collected are footnoted at the end of the relevant country tables, even though the amounts are not included in total tax revenues.

5.

Names, however, can frequently be misleading. For example, though a passport fee would normally be considered a non-tax revenue, if a supplementary levy on passports (as is the case in Portugal) were imposed in order to raise substantial amounts of revenue relative to the cost of providing the passport, the levy would be regarded as a tax under 5200.

6.

A more detailed explanation of this distinction can be found in the special feature, ‘Current issues in reporting tax revenues’, in the 2001 edition of the Revenue Statistics.

7.

Sometimes the terms ‘non-refundable’ and ‘refundable’ are used, but it may be considered illogical to talk of ‘refundable’ when nothing has been paid.

8.

A different treatment, however, is accorded to non-wastable tax credits under imputation systems of corporate income tax (§36–38).

9.

This is not strictly a true tax expenditure in the formal sense. Such tax expenditures require identification of a benchmark tax system for each country or, preferably, a common international benchmark. In practice it has not been possible to reach agreement on a common international benchmark.

10.

Unless based on the profit made on a sale, in which case they would be classified as capital gains taxes under 1120 or 1220.

11.

In some countries the same legislation applies to both individual and corporate enterprises for particular taxes on income. However, the receipts from such taxes are usually allocable between individuals and enterprises and can therefore be shown in the appropriate sub-heading.

12.

For example, “…sufficiently self-contained and independent that they behave in the same way as corporations…….(including) keeping a complete set of accounts” (2008 SNA, section 4.44).

13.

In Canada — a country also referred to as having an imputation system — the (wastable) tax credit for the shareholder is in respect of domestic corporation tax deemed to have been paid whether or not a corporation tax liability has arisen. As there is no integral connection between the corporation tax liability and the credit given against income tax under such systems, these credits for dividends are treated, along with other tax credits, on the lines described in §25.

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352  14.

This may also apply where a scheme for government employees existed prior to the introduction of a general social security scheme.

15.

In the 2008 SNA these are regarded as capital transfers and not as taxes (see section A.8).

16.

This is the system by which the European Union adjusts for differences between the exchange rates used to determine prices under the Common Market Agricultural Policy and actual exchange rates. Payments under the system may relate to imports or exports and where these amounts are separately identifiable they are shown under the appropriate heading (5123 or 5124). In this Report, these amounts are shown gross (i.e. without deducting any subsidies paid out under the MCA system).

17.

Transfers of profits of State lotteries are regarded as non-tax revenues (see also §67).

REVENUE STATISTICS 2019 © OECD 2019

AVAILABLE ON LINE

Revenue Statistics 1965-2018 SPECIAL FEATURE: IDENTIFYING ENVIRONMENTALLY RELATED TAXES IN REVENUE STATISTICS Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. ALSO AVAILABLE ON LINE The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD Tax Statistics (https://doi.org/10.1787/tax-data-en).

Consult this publication on line at https://doi.org/10.1787/0bbc27da-en. This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases. Visit www.oecd-ilibrary.org for more information.

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