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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From chapter Estonia
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Table II – Detailed taxes and social contribution receipts: Estonia You or your institution have access to this content

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

Estonia
‌IIDetailed taxes and social contribution receipts
Million EUR
‌‌
‌‌
2004
2005
2006
2007
2008
2009
2010
2011
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
2 948
 
3 400
 
4 076
 
5 007
 
5 136
 
4 919
 
4 869
 
5 214
 
2
Total tax receipts and actual social contributions
2 939
 
3 389
 
4 064
 
4 991
 
5 115
 
4 896
 
4 844
 
5 188
 
3
Total tax receipts
1 936
 
2 242
 
2 710
 
3 308
 
3 224
 
3 076
 
2 965
 
3 253
 
4
Taxes on production and imports
1 167
 
1 460
 
1 764
 
2 111
 
1 947
 
2 032
 
1 995
 
2 206
 
5
Taxes on products
1 105
 
1 388
 
1 677
 
2 010
 
1 835
 
1 922
 
1 890
 
2 098
 
6
Value added type taxes
736
 
955
 
1 193
 
1 399
 
1 264
 
1 201
 
1 238
 
1 340
 
7
Taxes and duties on imports, excluding VAT
352
 
411
 
456
 
577
 
537
 
697
 
619
 
711
 
8
Import duties
1
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
9
Taxes on imports, excluding VAT and import duties
351
 
411
 
456
 
577
 
537
 
697
 
619
 
711
 
10
Levies on imported agricultural products
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
11
Monetary compensatory amounts on imports
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Excise duties
351
 
411
 
456
 
577
 
537
 
697
 
619
 
711
 
13
General sales taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
14
Taxes on specific services
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
15
Profits of import monopolies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
16
Taxes on products, except VAT, import and export taxes
16
 
23
 
28
 
35
 
34
 
23
 
34
 
47
 
17
Excise duties and consumption taxes
0
 
0
 
0
 
0
 
..
 
..
 
..
 
..
 
18
Stamp taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
19
Taxes on financial and capital transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
20
Car registration taxes
3
 
4
 
5
 
5
 
3
 
3
 
4
 
6
 
21
Taxes on entertainment
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
22
Taxes on lotteries, gambling and betting
13
 
19
 
23
 
30
 
31
 
18
 
21
 
19
 
23
Taxes on insurance premiums
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
24
Other taxes on specific services
..
 
..
 
..
 
..
 
..
 
3
 
5
 
5
 
25
General sales or turnover taxes
0
 
0
 
0
 
0
 
0
 
0
 
6
 
17
 
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
63
 
72
 
87
 
101
 
112
 
110
 
104
 
108
 
30
Taxes on land, buildings or other structures
30
 
32
 
33
 
35
 
48
 
48
 
51
 
52
 
31
Taxes on the use of fixed assets
4
 
4
 
4
 
4
 
4
 
4
 
4
 
4
 
32
Total wage bill and payroll taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
33
Taxes on international transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
34
Business and professional licences
3
 
1
 
3
 
2
 
1
 
1
 
1
 
1
 
35
Taxes on pollution
16
 
25
 
35
 
44
 
43
 
41
 
31
 
34
 
36
Under-compensation of VAT (flat rate system)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
37
Other taxes on production n.e.c.
10
 
11
 
12
 
15
 
17
 
16
 
18
 
18
 
38
Current taxes on income and wealth
769
 
782
 
946
 
1 197
 
1 277
 
1 045
 
970
 
1 047
 
39
Taxes on income
769
 
782
 
946
 
1 197
 
1 277
 
1 045
 
970
 
1 047
 
40
Taxes on individual or household income including holding gains
608
 
622
 
747
 
936
 
1 011
 
789
 
776
 
846
 
41
Taxes on individual or household income excl. holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
42
Taxes on individual or household holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
43
Taxes on income or profits of corporations including holding gains
161
 
160
 
200
 
261
 
266
 
256
 
194
 
201
 
44
Taxes on income or profits of corporations excl. holding gains
55
 
57
 
52
 
65
 
59
 
39
 
35
 
37
 
45
Taxes on holding gains of corporations
107
 
103
 
147
 
196
 
208
 
218
 
159
 
164
 
46
Other taxes on holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
47
Taxes on holding gains
107
 
103
 
147
 
196
 
208
 
218
 
159
 
164
 
48
Taxes on winnings from lottery or gambling
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
49
Other taxes on income n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
50
Other current taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
51
Current taxes on capital
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
52
Poll taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
53
Expenditure taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
54
Payments by households for licences
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
55
Taxes on international transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
56
Other current taxes n.e.c.
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
57
Capital taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
58
Taxes on capital transfers
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
59
Capital levies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
60
Other capital taxes n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
61
Actual social contributions
1 002
 
1 147
 
1 354
 
1 683
 
1 891
 
1 819
 
1 879
 
1 935
 
62
Employers' actual social contributions
963
 
1 103
 
1 315
 
1 635
 
1 836
 
1 723
 
1 742
 
1 789
 
63
Compulsory
963
 
1 103
 
1 315
 
1 635
 
1 836
 
1 723
 
1 742
 
1 789
 
64
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
65
Employees' actual social contributions
27
 
31
 
22
 
28
 
31
 
75
 
116
 
127
 
66
Compulsory
27
 
31
 
22
 
28
 
31
 
75
 
116
 
127
 
67
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
68
Social contributions by self- and non-employed persons
13
 
14
 
17
 
21
 
24
 
22
 
21
 
19
 
69
Compulsory
13
 
14
 
17
 
21
 
24
 
22
 
21
 
19
 
70
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
71
Imputed social contributions
9
 
11
 
12
 
16
 
21
 
23
 
24
 
26
 
72
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
2 115
 
2 443
 
2 939
 
3 589
 
3 502
 
3 393
 
3 343
 
3 594
 
2
Total tax receipts and actual social contributions
2 106
 
2 432
 
2 927
 
3 573
 
3 481
 
3 370
 
3 319
 
3 568
 
3
Total tax receipts
1 546
 
1 796
 
2 167
 
2 632
 
2 430
 
2 383
 
2 312
 
2 555
 
4
Taxes on production and imports
1 131
 
1 421
 
1 722
 
2 065
 
1 887
 
1 972
 
1 927
 
2 127
 
5
Taxes on products
1 104
 
1 388
 
1 677
 
2 010
 
1 835
 
1 922
 
1 885
 
2 082
 
6
Other taxes on production
27
 
33
 
45
 
55
 
52
 
51
 
42
 
45
 
7
Current taxes on income and wealth
415
 
375
 
446
 
567
 
543
 
411
 
386
 
428
 
8
Taxes on income
415
 
375
 
446
 
567
 
543
 
411
 
386
 
428
 
9
Other current taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
10
Capital taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
11
Actual social contributions
560
 
636
 
760
 
942
 
1 051
 
986
 
1 007
 
1 012
 
12
Imputed social contributions
9
 
11
 
12
 
16
 
21
 
23
 
24
 
26
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
390
 
446
 
543
 
676
 
794
 
693
 
653
 
698
 
2
Total tax receipts and actual social contributions
390
 
446
 
543
 
676
 
794
 
693
 
653
 
698
 
3
Total tax receipts
390
 
446
 
543
 
676
 
794
 
693
 
653
 
698
 
4
Taxes on production and imports
36
 
40
 
42
 
46
 
60
 
59
 
68
 
79
 
5
Taxes on products
0
 
0
 
0
 
0
 
0
 
0
 
6
 
17
 
6
Other taxes on production
36
 
39
 
42
 
46
 
60
 
59
 
62
 
63
 
7
Current taxes on income and wealth
354
 
407
 
501
 
630
 
734
 
634
 
585
 
619
 
8
Taxes on income
354
 
407
 
501
 
630
 
734
 
634
 
585
 
619
 
9
Other current taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
10
Capital taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
 
II.5 SOCIAL SECURITY FUNDS
 
 
 
 
 
 
 
 
1
Total receipts
442
 
511
 
594
 
742
 
840
 
833
 
873
 
922
 
2
Total tax receipts and actual social contributions
442
 
511
 
594
 
742
 
840
 
833
 
873
 
922
 
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
442
 
511
 
594
 
742
 
840
 
833
 
873
 
922
 
12
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
Not available
Note: Detailed metadata at:http://metalinks.oecd.org/navol4/20121212/f9c3.
Disclaimer: http://oe.cd/disclaimer

 
Countries Covered:
Estonia
 
Visit the OECD web site