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: Poland You or your institution have access to this content

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

Poland
‌IIDetailed taxes and social contribution receipts
Million PLN
‌‌
‌‌
2004
2005
2006
2007
2008
2009
2010
2011
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
289 024
 
319 881
 
355 327
 
406 519
 
433 960
 
424 074
 
446 505
 
490 600
 
2
Total tax receipts and actual social contributions
292 131
 
323 366
 
359 153
 
407 890
 
435 245
 
425 428
 
447 911
 
492 215
 
3
Total tax receipts
178 088
 
202 276
 
230 069
 
267 245
 
290 667
 
272 985
 
290 930
 
317 628
 
4
Taxes on production and imports
118 951
 
133 671
 
150 519
 
166 302
 
180 576
 
172 659
 
192 347
 
210 153
 
5
Taxes on products
106 360
 
117 349
 
129 130
 
148 366
 
160 687
 
151 566
 
170 220
 
186 680
 
6
Value added type taxes
64 844
 
74 311
 
84 588
 
96 152
 
100 229
 
97 908
 
107 912
 
120 822
 
7
Taxes and duties on imports, excluding VAT
5 375
 
3 955
 
3 630
 
4 073
 
3 544
 
3 242
 
3 501
 
3 803
 
8
Import duties
1 631
 
187
 
343
 
477
 
173
 
281
 
420
 
508
 
9
Taxes on imports, excluding VAT and import duties
3 744
 
3 768
 
3 287
 
3 596
 
3 371
 
2 961
 
3 081
 
3 295
 
10
Levies on imported agricultural products
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
11
Monetary compensatory amounts on imports
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Excise duties
3 744
 
3 768
 
3 287
 
3 596
 
3 371
 
2 961
 
3 081
 
3 295
 
13
General sales taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
14
Taxes on specific services
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
15
Profits of import monopolies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
16
Taxes on products, except VAT, import and export taxes
36 141
 
39 083
 
40 912
 
48 141
 
56 914
 
50 416
 
58 807
 
62 055
 
17
Excise duties and consumption taxes
34 753
 
37 461
 
39 403
 
45 461
 
53 339
 
47 997
 
56 501
 
59 760
 
18
Stamp taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
19
Taxes on financial and capital transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
20
Car registration taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
21
Taxes on entertainment
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
22
Taxes on lotteries, gambling and betting
791
 
784
 
884
 
1 108
 
1 404
 
1 576
 
1 600
 
1 505
 
23
Taxes on insurance premiums
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
24
Other taxes on specific services
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
25
General sales or turnover taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
26
Profits of fiscal monopolies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
27
Export duties and monetary compensatory amounts on exports
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
28
Other taxes on products n.e.c.
597
 
838
 
625
 
1 572
 
2 171
 
843
 
706
 
790
 
29
Other taxes on production
12 591
 
16 322
 
21 389
 
17 936
 
19 889
 
21 093
 
22 127
 
23 473
 
30
Taxes on land, buildings or other structures
9 045
 
8 704
 
9 724
 
9 902
 
10 978
 
11 489
 
11 993
 
12 733
 
31
Taxes on the use of fixed assets
1 097
 
1 776
 
1 587
 
1 588
 
1 650
 
1 558
 
1 645
 
1 681
 
32
Total wage bill and payroll taxes
..
 
..
 
..
 
2 860
 
3 373
 
3 429
 
3 369
 
3 819
 
33
Taxes on international transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
34
Business and professional licences
539
 
574
 
567
 
613
 
642
 
697
 
733
 
740
 
35
Taxes on pollution
..
 
..
 
..
 
1 057
 
1 135
 
1 930
 
1 936
 
1 926
 
36
Under-compensation of VAT (flat rate system)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
37
Other taxes on production n.e.c.
1 910
 
5 268
 
9 511
 
1 916
 
2 111
 
1 990
 
2 450
 
2 574
 
38
Current taxes on income and wealth
58 907
 
68 363
 
79 295
 
100 615
 
109 747
 
100 013
 
98 293
 
107 196
 
39
Taxes on income
54 282
 
63 184
 
74 130
 
94 030
 
102 785
 
93 202
 
91 430
 
99 904
 
40
Taxes on individual or household income including holding gains
33 703
 
38 711
 
48 665
 
61 579
 
68 146
 
62 334
 
63 094
 
68 067
 
41
Taxes on individual or household income excl. holding gains
..
 
..
 
..
 
61 579
 
68 146
 
62 334
 
63 094
 
68 067
 
42
Taxes on individual or household holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
43
Taxes on income or profits of corporations including holding gains
20 522
 
24 416
 
25 405
 
32 383
 
34 551
 
30 785
 
28 253
 
31 744
 
44
Taxes on income or profits of corporations excl. holding gains
..
 
..
 
..
 
32 383
 
34 551
 
30 785
 
28 253
 
31 744
 
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
57
 
57
 
60
 
68
 
88
 
83
 
83
 
93
 
49
Other taxes on income n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
50
Other current taxes
4 625
 
5 179
 
5 165
 
6 585
 
6 962
 
6 811
 
6 863
 
7 292
 
51
Current taxes on capital
3 051
 
4 014
 
3 337
 
3 854
 
4 374
 
4 652
 
4 638
 
5 015
 
52
Poll taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
53
Expenditure taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
54
Payments by households for licences
633
 
26
 
19
 
71
 
75
 
83
 
85
 
91
 
55
Taxes on international transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
56
Other current taxes n.e.c.
941
 
1 139
 
1 809
 
2 660
 
2 513
 
2 076
 
2 140
 
2 186
 
57
Capital taxes
230
 
242
 
255
 
328
 
344
 
313
 
290
 
279
 
58
Taxes on capital transfers
230
 
242
 
255
 
328
 
344
 
313
 
290
 
279
 
59
Capital levies
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
60
Other capital taxes n.e.c.
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
61
Actual social contributions
114 043
 
121 090
 
129 084
 
140 645
 
144 578
 
152 443
 
156 981
 
174 587
 
62
Employers' actual social contributions
45 633
 
48 415
 
51 371
 
56 549
 
58 887
 
62 972
 
66 928
 
71 065
 
63
Compulsory
45 633
 
48 415
 
51 371
 
56 549
 
58 887
 
62 972
 
66 928
 
71 065
 
64
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
65
Employees' actual social contributions
45 990
 
47 656
 
51 727
 
56 192
 
55 962
 
57 264
 
57 752
 
69 603
 
66
Compulsory
45 990
 
47 656
 
51 727
 
56 192
 
55 962
 
57 264
 
57 752
 
69 603
 
67
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
68
Social contributions by self- and non-employed persons
22 420
 
25 019
 
25 986
 
27 904
 
29 729
 
32 207
 
32 301
 
33 919
 
69
Compulsory
22 420
 
25 019
 
25 986
 
27 904
 
29 729
 
32 207
 
32 301
 
33 919
 
70
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
71
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
72
Capital transfers for taxes and social cont., unlikely to be collected
3 107
 
3 485
 
3 826
 
1 371
 
1 285
 
1 354
 
1 406
 
1 615
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
139 751
 
160 092
 
183 043
 
212 957
 
231 662
 
216 501
 
233 722
 
256 148
 
2
Total tax receipts and actual social contributions
140 984
 
161 551
 
184 750
 
212 957
 
231 662
 
216 501
 
233 722
 
256 148
 
3
Total tax receipts
140 984
 
161 551
 
184 750
 
212 957
 
231 662
 
216 501
 
233 722
 
256 148
 
4
Taxes on production and imports
106 360
 
121 237
 
137 143
 
152 320
 
165 491
 
156 596
 
175 610
 
192 700
 
5
Taxes on products
106 360
 
117 349
 
129 130
 
148 366
 
160 687
 
151 566
 
170 220
 
186 680
 
6
Other taxes on production
..
 
3 888
 
8 013
 
3 954
 
4 804
 
5 030
 
5 390
 
6 020
 
7
Current taxes on income and wealth
34 624
 
40 314
 
47 607
 
60 637
 
66 171
 
59 905
 
58 112
 
63 448
 
8
Taxes on income
34 242
 
40 377
 
47 624
 
60 652
 
66 164
 
59 903
 
58 109
 
63 442
 
9
Other current taxes
382
 
-63
 
-17
 
-15
 
7
 
2
 
3
 
6
 
10
Capital taxes
8
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
1 233
 
1 459
 
1 707
 
..
 
..
 
..
 
..
 
..
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
36 399
 
39 925
 
44 388
 
54 288
 
59 005
 
56 484
 
57 208
 
61 480
 
2
Total tax receipts and actual social contributions
37 104
 
40 725
 
45 319
 
54 288
 
59 005
 
56 484
 
57 208
 
61 480
 
3
Total tax receipts
37 104
 
40 725
 
45 319
 
54 288
 
59 005
 
56 484
 
57 208
 
61 480
 
4
Taxes on production and imports
12 591
 
12 434
 
13 376
 
13 982
 
15 085
 
16 063
 
16 737
 
17 453
 
5
Taxes on products
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
6
Other taxes on production
12 591
 
12 434
 
13 376
 
13 982
 
15 085
 
16 063
 
16 737
 
17 453
 
7
Current taxes on income and wealth
24 283
 
28 049
 
31 688
 
39 978
 
43 576
 
40 108
 
40 181
 
43 748
 
8
Taxes on income
20 040
 
22 807
 
26 506
 
33 378
 
36 621
 
33 299
 
33 321
 
36 462
 
9
Other current taxes
4 243
 
5 242
 
5 182
 
6 600
 
6 955
 
6 809
 
6 860
 
7 286
 
10
Capital taxes
230
 
242
 
255
 
328
 
344
 
313
 
290
 
279
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
705
 
800
 
931
 
..
 
..
 
..
 
..
 
..
 
 
II.5 SOCIAL SECURITY FUNDS
 
 
 
 
 
 
 
 
1
Total receipts
112 874
 
119 864
 
127 896
 
139 274
 
143 293
 
151 089
 
155 575
 
172 972
 
2
Total tax receipts and actual social contributions
114 043
 
121 090
 
129 084
 
140 645
 
144 578
 
152 443
 
156 981
 
174 587
 
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
114 043
 
121 090
 
129 084
 
140 645
 
144 578
 
152 443
 
156 981
 
174 587
 
12
Imputed social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
13
Capital transfers for taxes and social cont., unlikely to be collected
1 169
 
1 226
 
1 188
 
1 371
 
1 285
 
1 354
 
1 406
 
1 615
 
..
Not available
|
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Note: Detailed metadata at:http://metalinks.oecd.org/navol4/20121212/a969.
Disclaimer: http://oe.cd/disclaimer

 
Countries Covered:
Poland
 
Visit the OECD web site