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: Luxembourg You or your institution have access to this content

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

Luxembourg
‌IIDetailed taxes and social contribution receipts
Million EUR
‌‌
‌‌
2004
2005
2006
2007
2008
2009
2010
2011
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
10 441
 
11 583
 
12 378
 
13 598
 
14 274
 
14 439
 
15 293
 
16 193
 
2
Total tax receipts and actual social contributions
10 205
 
11 325
 
12 106
 
13 308
 
13 963
 
14 100
 
14 933
 
15 821
 
3
Total tax receipts
7 250
 
8 151
 
8 730
 
9 598
 
9 973
 
9 851
 
10 557
 
11 079
 
4
Taxes on production and imports
3 644
 
3 991
 
4 266
 
4 662
 
4 651
 
4 527
 
4 769
 
5 053
 
5
Taxes on products
3 185
 
3 421
 
3 576
 
3 904
 
4 039
 
3 965
 
4 091
 
4 395
 
6
Value added type taxes
1 626
 
1 824
 
1 916
 
2 106
 
2 305
 
2 382
 
2 460
 
2 643
 
7
Taxes and duties on imports, excluding VAT
1 262
 
1 270
 
1 301
 
1 335
 
1 371
 
1 299
 
1 327
 
1 423
 
8
Import duties
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
9
Taxes on imports, excluding VAT and import duties
1 262
 
1 270
 
1 301
 
1 335
 
1 371
 
1 299
 
1 327
 
1 423
 
10
Levies on imported agricultural products
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
11
Monetary compensatory amounts on imports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
12
Excise duties
1 262
 
1 270
 
1 301
 
1 335
 
1 371
 
1 299
 
1 327
 
1 423
 
13
General sales taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
14
Taxes on specific services
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
15
Profits of import monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
16
Taxes on products, except VAT, import and export taxes
297
 
327
 
360
 
463
 
364
 
284
 
304
 
330
 
17
Excise duties and consumption taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
18
Stamp taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
19
Taxes on financial and capital transactions
236
 
261
 
297
 
394
 
288
 
205
 
220
 
247
 
20
Car registration taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
21
Taxes on entertainment
2
 
2
 
2
 
2
 
2
 
1
 
2
 
2
 
22
Taxes on lotteries, gambling and betting
20
 
21
 
24
 
24
 
26
 
27
 
26
 
27
 
23
Taxes on insurance premiums
27
 
31
 
30
 
32
 
36
 
39
 
40
 
38
 
24
Other taxes on specific services
2
 
2
 
2
 
3
 
3
 
3
 
3
 
4
 
25
General sales or turnover taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
26
Profits of fiscal monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
27
Export duties and monetary compensatory amounts on exports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
28
Other taxes on products n.e.c.
10
 
9
 
4
 
8
 
8
 
8
 
13
 
12
 
29
Other taxes on production
459
 
570
 
691
 
759
 
611
 
563
 
678
 
658
 
30
Taxes on land, buildings or other structures
22
 
24
 
24
 
25
 
25
 
27
 
27
 
28
 
31
Taxes on the use of fixed assets
13
 
13
 
15
 
27
 
28
 
30
 
27
 
26
 
32
Total wage bill and payroll taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
33
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
34
Business and professional licences
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
35
Taxes on pollution
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
36
Under-compensation of VAT (flat rate system)
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
37
Other taxes on production n.e.c.
424
 
534
 
652
 
707
 
558
 
506
 
624
 
603
 
38
Current taxes on income and wealth
3 566
 
4 116
 
4 416
 
4 889
 
5 269
 
5 272
 
5 738
 
5 983
 
39
Taxes on income
3 397
 
3 914
 
4 226
 
4 655
 
5 040
 
4 992
 
5 467
 
5 665
 
40
Taxes on individual or household income including holding gains
1 825
 
2 162
 
2 546
 
2 678
 
3 036
 
2 917
 
3 157
 
3 517
 
41
Taxes on individual or household income excl. holding gains
1 825
 
2 162
 
2 546
 
2 678
 
3 036
 
2 917
 
3 157
 
3 517
 
42
Taxes on individual or household holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
43
Taxes on income or profits of corporations including holding gains
1 571
 
1 753
 
1 680
 
1 977
 
2 003
 
2 075
 
2 311
 
2 148
 
44
Taxes on income or profits of corporations excl. holding gains
1 571
 
1 753
 
1 680
 
1 977
 
2 003
 
2 075
 
2 311
 
2 148
 
45
Taxes on holding gains of corporations
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
46
Other taxes on holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
47
Taxes on holding gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
48
Taxes on winnings from lottery or gambling
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
49
Other taxes on income n.e.c.
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
50
Other current taxes
169
 
202
 
190
 
234
 
230
 
280
 
271
 
318
 
51
Current taxes on capital
136
 
167
 
152
 
174
 
171
 
214
 
211
 
259
 
52
Poll taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
53
Expenditure taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
54
Payments by households for licences
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
55
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
56
Other current taxes n.e.c.
33
 
34
 
38
 
60
 
58
 
66
 
60
 
59
 
57
Capital taxes
41
 
44
 
48
 
47
 
53
 
52
 
50
 
43
 
58
Taxes on capital transfers
41
 
44
 
48
 
47
 
53
 
52
 
50
 
43
 
59
Capital levies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
60
Other capital taxes n.e.c.
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
61
Actual social contributions
2 955
 
3 174
 
3 375
 
3 709
 
3 990
 
4 249
 
4 376
 
4 742
 
62
Employers' actual social contributions
1 293
 
1 379
 
1 456
 
1 580
 
1 695
 
1 809
 
1 878
 
2 029
 
63
Compulsory
1 293
 
1 379
 
1 456
 
1 580
 
1 695
 
1 809
 
1 878
 
2 029
 
64
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
65
Employees' actual social contributions
1 224
 
1 397
 
1 508
 
1 675
 
1 816
 
1 917
 
1 991
 
2 160
 
66
Compulsory
1 224
 
1 397
 
1 508
 
1 675
 
1 816
 
1 917
 
1 991
 
2 160
 
67
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
68
Social contributions by self- and non-employed persons
438
 
399
 
412
 
455
 
478
 
523
 
506
 
553
 
69
Compulsory
427
 
387
 
399
 
441
 
459
 
498
 
478
 
523
 
70
Voluntary
11
 
12
 
13
 
14
 
20
 
26
 
28
 
31
 
71
Imputed social contributions
236
 
257
 
272
 
291
 
311
 
339
 
361
 
371
 
72
Capital transfers for taxes and social cont., unlikely to be collected
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
7 040
 
7 963
 
8 534
 
9 362
 
9 727
 
9 634
 
10 350
 
10 819
 
2
Total tax receipts and actual social contributions
6 820
 
7 722
 
8 277
 
9 087
 
9 432
 
9 312
 
10 006
 
10 465
 
3
Total tax receipts
6 747
 
7 646
 
8 197
 
9 002
 
9 342
 
9 213
 
9 903
 
10 338
 
4
Taxes on production and imports
3 605
 
3 952
 
4 219
 
4 612
 
4 603
 
4 481
 
4 724
 
5 006
 
5
Taxes on products
3 168
 
3 405
 
3 552
 
3 878
 
4 017
 
3 945
 
4 074
 
4 377
 
6
Other taxes on production
437
 
547
 
667
 
734
 
586
 
536
 
651
 
630
 
7
Current taxes on income and wealth
3 102
 
3 650
 
3 930
 
4 344
 
4 686
 
4 680
 
5 128
 
5 288
 
8
Taxes on income
2 938
 
3 454
 
3 746
 
4 117
 
4 464
 
4 407
 
4 864
 
4 978
 
9
Other current taxes
164
 
196
 
184
 
227
 
222
 
273
 
264
 
310
 
10
Capital taxes
41
 
44
 
48
 
47
 
53
 
52
 
50
 
43
 
11
Actual social contributions
72
 
77
 
81
 
85
 
91
 
99
 
103
 
127
 
12
Imputed social contributions
220
 
241
 
256
 
275
 
295
 
323
 
345
 
354
 
13
Capital transfers for taxes and social cont., unlikely to be collected
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
507
 
509
 
538
 
600
 
635
 
642
 
658
 
746
 
2
Total tax receipts and actual social contributions
503
 
505
 
534
 
596
 
631
 
638
 
654
 
742
 
3
Total tax receipts
503
 
505
 
534
 
596
 
631
 
638
 
654
 
742
 
4
Taxes on production and imports
39
 
40
 
48
 
51
 
48
 
46
 
44
 
47
 
5
Taxes on products
17
 
16
 
24
 
26
 
22
 
19
 
17
 
18
 
6
Other taxes on production
22
 
24
 
24
 
25
 
25
 
27
 
27
 
28
 
7
Current taxes on income and wealth
464
 
466
 
486
 
546
 
584
 
592
 
610
 
695
 
8
Taxes on income
459
 
460
 
480
 
538
 
576
 
585
 
604
 
687
 
9
Other current taxes
5
 
6
 
6
 
8
 
8
 
7
 
7
 
8
 
10
Capital taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
11
Actual social contributions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
12
Imputed social contributions
4
 
4
 
4
 
4
 
4
 
4
 
4
 
4
 
13
Capital transfers for taxes and social cont., unlikely to be collected
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
 
II.5 SOCIAL SECURITY FUNDS
 
 
 
 
 
 
 
 
1
Total receipts
2 895
 
3 110
 
3 306
 
3 636
 
3 911
 
4 163
 
4 285
 
4 628
 
2
Total tax receipts and actual social contributions
2 883
 
3 098
 
3 295
 
3 624
 
3 899
 
4 151
 
4 272
 
4 615
 
3
Total tax receipts
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4
Taxes on production and imports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5
Taxes on products
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6
Other taxes on production
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
7
Current taxes on income and wealth
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
8
Taxes on income
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
9
Other current taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
10
Capital taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
11
Actual social contributions
2 883
 
3 098
 
3 295
 
3 624
 
3 899
 
4 151
 
4 272
 
4 615
 
12
Imputed social contributions
12
 
13
 
12
 
12
 
12
 
12
 
12
 
13
 
13
Capital transfers for taxes and social cont., unlikely to be collected
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
Not available
Note: Detailed metadata at:http://metalinks.oecd.org/navol4/20121212/290c.
Disclaimer: http://oe.cd/disclaimer

 
Countries Covered:
Luxembourg
 
Visit the OECD web site