National Accounts of OECD Countries, General Government Accounts 2012
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National Accounts of OECD Countries, General Government Accounts 2012

The 2012 edition of National Accounts of OECD Countries: General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 1993 (SNA 1993) for all countries except Australia ( SNA 2008). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonized international classification, COFOG.

These detailed accounts are available for the general government sector. Data also cover the following sub-sectors, according to availability: central government, state government, local government and social security funds.

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Table II – Detailed taxes and social contribution receipts: Czech Republic You or your institution have access to this content

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National Accounts of OECD Countries, General Government Accounts 2012 - © OECD 2012

Czech Republic
‌IIDetailed taxes and social contribution receipts
Million CZK
‌‌
‌‌
2004
2005
2006
2007
2008
2009
2010
2011
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
1 046 847
 
1 101 754
 
1 174 891
 
1 302 565
 
1 313 530
 
1 246 342
 
1 263 016
 
1 311 922
 
2
Total tax receipts and actual social contributions
1 046 444
 
1 101 357
 
1 174 486
 
1 302 266
 
1 313 245
 
1 245 514
 
1 262 416
 
1 311 183
 
3
Total tax receipts
594 046
 
619 622
 
650 108
 
725 851
 
714 357
 
686 683
 
685 210
 
719 610
 
4
Taxes on production and imports
325 889
 
342 959
 
353 114
 
395 155
 
406 509
 
414 765
 
422 510
 
440 366
 
5
Taxes on products
312 702
 
330 001
 
339 618
 
380 956
 
392 473
 
400 548
 
406 197
 
423 941
 
6
Value added type taxes
202 069
 
210 610
 
208 831
 
226 787
 
254 763
 
254 022
 
258 838
 
265 237
 
7
Taxes and duties on imports, excluding VAT
29 682
 
28 321
 
30 871
 
38 204
 
33 809
 
43 866
 
44 308
 
66 281
 
8
Import duties
3 888
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
9
Taxes on imports, excluding VAT and import duties
25 794
 
28 321
 
30 871
 
38 204
 
33 809
 
43 866
 
44 308
 
66 281
 
10
Levies on imported agricultural products
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
11
Monetary compensatory amounts on imports
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Excise duties
25 794
 
28 321
 
30 871
 
38 204
 
33 809
 
43 866
 
44 308
 
66 281
 
13
General sales taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
14
Taxes on specific services
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
15
Profits of import monopolies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
16
Taxes on products, except VAT, import and export taxes
80 951
 
91 070
 
99 916
 
115 965
 
103 901
 
102 660
 
103 051
 
92 423
 
17
Excise duties and consumption taxes
73 409
 
82 200
 
90 023
 
104 314
 
92 311
 
93 388
 
94 132
 
83 492
 
18
Stamp taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
19
Taxes on financial and capital transactions
6 426
 
7 727
 
8 683
 
10 326
 
10 168
 
7 918
 
7 757
 
7 903
 
20
Car registration taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
21
Taxes on entertainment
89
 
78
 
71
 
74
 
77
 
76
 
67
 
71
 
22
Taxes on lotteries, gambling and betting
553
 
622
 
686
 
776
 
865
 
834
 
637
 
467
 
23
Taxes on insurance premiums
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
24
Other taxes on specific services
405
 
428
 
432
 
456
 
456
 
417
 
431
 
468
 
25
General sales or turnover taxes
69
 
15
 
21
 
19
 
24
 
27
 
27
 
22
 
26
Profits of fiscal monopolies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
27
Export duties and monetary compensatory amounts on exports
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
28
Other taxes on products n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
29
Other taxes on production
13 187
 
12 958
 
13 496
 
14 199
 
14 036
 
14 217
 
16 313
 
16 425
 
30
Taxes on land, buildings or other structures
4 366
 
4 197
 
4 211
 
4 256
 
4 299
 
5 283
 
7 453
 
7 227
 
31
Taxes on the use of fixed assets
6 389
 
6 143
 
6 649
 
7 027
 
6 941
 
5 999
 
6 065
 
6 562
 
32
Total wage bill and payroll taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
33
Taxes on international transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
34
Business and professional licences
18
 
14
 
0
 
17
 
18
 
17
 
17
 
17
 
35
Taxes on pollution
929
 
898
 
787
 
928
 
801
 
1 238
 
1 208
 
1 119
 
36
Under-compensation of VAT (flat rate system)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
37
Other taxes on production n.e.c.
1 485
 
1 706
 
1 849
 
1 971
 
1 977
 
1 680
 
1 570
 
1 500
 
38
Current taxes on income and wealth
267 535
 
275 926
 
296 189
 
330 232
 
307 592
 
271 683
 
262 473
 
274 819
 
39
Taxes on income
265 040
 
272 998
 
293 114
 
327 008
 
304 361
 
268 351
 
259 114
 
271 577
 
40
Taxes on individual or household income including holding gains
136 375
 
138 009
 
139 401
 
155 829
 
142 413
 
136 024
 
131 710
 
142 788
 
41
Taxes on individual or household income excl. holding gains
136 375
 
138 009
 
139 401
 
155 829
 
142 413
 
136 024
 
131 710
 
142 788
 
42
Taxes on individual or household holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
43
Taxes on income or profits of corporations including holding gains
128 665
 
134 989
 
153 713
 
171 179
 
161 948
 
132 327
 
127 404
 
128 789
 
44
Taxes on income or profits of corporations excl. holding gains
128 665
 
134 989
 
153 713
 
171 179
 
161 948
 
132 327
 
127 404
 
128 789
 
45
Taxes on holding gains of corporations
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
46
Other taxes on holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
47
Taxes on holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
48
Taxes on winnings from lottery or gambling
0
 
0
 
0
 
0
 
0
 
158
 
..
 
..
 
49
Other taxes on income n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
50
Other current taxes
2 495
 
2 928
 
3 075
 
3 224
 
3 231
 
3 332
 
3 359
 
3 242
 
51
Current taxes on capital
659
 
877
 
902
 
935
 
946
 
1 140
 
1 349
 
1 308
 
52
Poll taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
53
Expenditure taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
54
Payments by households for licences
0
 
0
 
0
 
..
 
..
 
..
 
..
 
..
 
55
Taxes on international transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
56
Other current taxes n.e.c.
1 836
 
2 051
 
2 173
 
2 289
 
2 285
 
2 192
 
2 010
 
1 934
 
57
Capital taxes
622
 
737
 
805
 
464
 
256
 
235
 
227
 
4 425
 
58
Taxes on capital transfers
613
 
728
 
801
 
460
 
250
 
224
 
218
 
4 409
 
59
Capital levies
9
 
9
 
4
 
4
 
6
 
11
 
9
 
16
 
60
Other capital taxes n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
61
Actual social contributions
452 398
 
481 735
 
524 378
 
576 415
 
598 888
 
558 831
 
577 206
 
591 573
 
62
Employers' actual social contributions
289 772
 
308 662
 
332 377
 
363 777
 
380 108
 
350 029
 
367 741
 
377 530
 
63
Compulsory
289 760
 
308 650
 
332 362
 
363 760
 
380 092
 
350 015
 
367 727
 
377 514
 
64
Voluntary
12
 
12
 
15
 
17
 
16
 
14
 
14
 
16
 
65
Employees' actual social contributions
101 323
 
108 316
 
116 556
 
127 662
 
133 235
 
112 156
 
116 818
 
120 070
 
66
Compulsory
101 323
 
108 316
 
116 556
 
127 662
 
133 235
 
112 156
 
116 818
 
120 070
 
67
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
..
 
..
 
68
Social contributions by self- and non-employed persons
61 303
 
64 757
 
75 445
 
84 976
 
85 545
 
96 646
 
92 647
 
93 973
 
69
Compulsory
60 460
 
63 874
 
74 545
 
84 002
 
84 663
 
96 011
 
91 986
 
93 550
 
70
Voluntary
843
 
883
 
900
 
974
 
882
 
635
 
661
 
423
 
71
Imputed social contributions
403
 
397
 
405
 
299
 
285
 
828
 
600
 
739
 
72
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
762 982
 
775 431
 
823 973
 
917 084
 
916 493
 
859 886
 
871 905
 
910 162
 
2
Total tax receipts and actual social contributions
762 639
 
775 108
 
823 688
 
916 852
 
916 224
 
859 426
 
871 600
 
909 817
 
3
Total tax receipts
462 857
 
456 770
 
481 374
 
540 747
 
524 134
 
508 197
 
507 352
 
535 821
 
4
Taxes on production and imports
270 375
 
272 299
 
282 647
 
318 875
 
319 672
 
327 882
 
332 414
 
348 188
 
5
Taxes on products
263 083
 
265 275
 
275 232
 
310 992
 
312 028
 
320 691
 
325 092
 
340 893
 
6
Other taxes on production
7 292
 
7 024
 
7 415
 
7 883
 
7 644
 
7 191
 
7 322
 
7 295
 
7
Current taxes on income and wealth
191 869
 
183 743
 
197 926
 
221 412
 
204 212
 
180 091
 
174 720
 
183 224
 
8
Taxes on income
190 958
 
182 765
 
196 919
 
220 359
 
203 182
 
178 944
 
173 632
 
182 213
 
9
Other current taxes
911
 
978
 
1 007
 
1 053
 
1 030
 
1 147
 
1 088
 
1 011
 
10
Capital taxes
613
 
728
 
801
 
460
 
250
 
224
 
218
 
4 409
 
11
Actual social contributions
299 782
 
318 338
 
342 314
 
376 105
 
392 090
 
351 229
 
364 248
 
373 996
 
12
Imputed social contributions
343
 
323
 
285
 
232
 
269
 
460
 
305
 
345
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
131 249
 
162 925
 
168 852
 
185 171
 
190 237
 
178 840
 
178 139
 
184 173
 
2
Total tax receipts and actual social contributions
131 189
 
162 852
 
168 734
 
185 104
 
190 223
 
178 486
 
177 858
 
183 789
 
3
Total tax receipts
131 189
 
162 852
 
168 734
 
185 104
 
190 223
 
178 486
 
177 858
 
183 789
 
4
Taxes on production and imports
55 514
 
70 660
 
70 467
 
76 280
 
86 837
 
86 883
 
90 096
 
92 178
 
5
Taxes on products
49 619
 
64 726
 
64 386
 
69 964
 
80 445
 
79 857
 
81 105
 
83 048
 
6
Other taxes on production
5 895
 
5 934
 
6 081
 
6 316
 
6 392
 
7 026
 
8 991
 
9 130
 
7
Current taxes on income and wealth
75 666
 
92 183
 
98 263
 
108 820
 
103 380
 
91 592
 
87 753
 
91 595
 
8
Taxes on income
74 082
 
90 233
 
96 195
 
106 649
 
101 179
 
89 407
 
85 482
 
89 364
 
9
Other current taxes
1 584
 
1 950
 
2 068
 
2 171
 
2 201
 
2 185
 
2 271
 
2 231
 
10
Capital taxes
9
 
9
 
4
 
4
 
6
 
11
 
9
 
16
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
60
 
73
 
118
 
67
 
14
 
354
 
281
 
384
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.5 SOCIAL SECURITY FUNDS
 
 
 
 
 
 
 
 
1
Total receipts
152 616
 
163 398
 
182 066
 
200 310
 
206 800
 
207 616
 
212 972
 
217 587
 
2
Total tax receipts and actual social contributions
152 616
 
163 397
 
182 064
 
200 310
 
206 798
 
207 602
 
212 958
 
217 577
 
3
Total tax receipts
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4
Taxes on production and imports
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5
Taxes on products
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
6
Other taxes on production
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
7
Current taxes on income and wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
8
Taxes on income
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
9
Other current taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
10
Capital taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
11
Actual social contributions
152 616
 
163 397
 
182 064
 
200 310
 
206 798
 
207 602
 
212 958
 
217 577
 
12
Imputed social contributions
0
 
1
 
2
 
0
 
2
 
14
 
14
 
10
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
Not available
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Note: Detailed metadata at:http://metalinks.oecd.org/navol4/20121212/78b0.
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Countries Covered:
Czech Republic
 
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