National Accounts of OECD Countries, General Government Accounts 2013
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National Accounts of OECD Countries, General Government Accounts 2013

The 2013 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). 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 2013 - © OECD 2013

Luxembourg
‌IIDetailed taxes and social contribution receipts
Million EUR
‌‌
‌‌
‌2005‌
‌2006‌
‌2007‌
‌2008‌
‌2009‌
‌2010‌
‌2011‌
‌2012‌
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
11 583
 
12 377
 
13 598
 
14 274
 
14 417
 
15 270
 
16 168
 
17 179
 
2
Total tax receipts and actual social contributions
11 325
 
12 106
 
13 307
 
13 963
 
14 078
 
14 909
 
15 783
 
16 778
 
3
Total tax receipts
8 151
 
8 730
 
9 598
 
9 973
 
9 831
 
10 538
 
11 082
 
11 861
 
4
Taxes on production and imports
3 991
 
4 266
 
4 662
 
4 651
 
4 507
 
4 749
 
5 033
 
5 510
 
5
Taxes on products
3 421
 
3 576
 
3 904
 
4 039
 
3 945
 
4 072
 
4 375
 
4 828
 
6
Value added type taxes
1 824
 
1 915
 
2 106
 
2 305
 
2 362
 
2 441
 
2 621
 
3 029
 
7
Taxes and duties on imports, excluding VAT
1 270
 
1 301
 
1 335
 
1 370
 
1 299
 
1 326
 
1 423
 
1 453
 
8
Import duties
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
9
Taxes on imports, excluding VAT and import duties
1 270
 
1 301
 
1 335
 
1 370
 
1 299
 
1 326
 
1 423
 
1 453
 
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
1 270
 
1 301
 
1 335
 
1 370
 
1 299
 
1 326
 
1 423
 
1 453
 
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
327
 
360
 
463
 
364
 
284
 
304
 
332
 
347
 
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
261
 
297
 
394
 
288
 
205
 
220
 
249
 
258
 
20
Car registration taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
21
Taxes on entertainment
2
 
2
 
2
 
2
 
1
 
1
 
2
 
2
 
22
Taxes on lotteries, gambling and betting
21
 
24
 
24
 
26
 
27
 
26
 
27
 
25
 
23
Taxes on insurance premiums
31
 
30
 
32
 
36
 
39
 
40
 
38
 
42
 
24
Other taxes on specific services
2
 
2
 
3
 
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.
9
 
4
 
8
 
8
 
8
 
13
 
12
 
16
 
29
Other taxes on production
570
 
690
 
759
 
611
 
563
 
678
 
658
 
681
 
30
Taxes on land, buildings or other structures
23
 
24
 
25
 
25
 
27
 
27
 
28
 
28
 
31
Taxes on the use of fixed assets
13
 
15
 
27
 
28
 
30
 
27
 
26
 
25
 
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.
534
 
652
 
707
 
558
 
506
 
624
 
603
 
628
 
38
Current taxes on income and wealth
4 116
 
4 416
 
4 889
 
5 269
 
5 272
 
5 738
 
6 005
 
6 280
 
39
Taxes on income
3 914
 
4 226
 
4 655
 
5 040
 
4 992
 
5 467
 
5 688
 
5 952
 
40
Taxes on individual or household income including holding gains
2 162
 
2 546
 
2 678
 
3 036
 
2 917
 
3 157
 
3 539
 
3 695
 
41
Taxes on individual or household income excl. holding gains
2 162
 
2 546
 
2 678
 
3 036
 
2 917
 
3 157
 
3 539
 
3 695
 
42
Taxes on individual or household holding gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
43
Taxes on income or profits of corporations including holding gains
1 753
 
1 680
 
1 977
 
2 003
 
2 075
 
2 311
 
2 148
 
2 257
 
44
Taxes on income or profits of corporations excl. holding gains
1 753
 
1 680
 
1 977
 
2 003
 
2 075
 
2 311
 
2 148
 
2 257
 
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
202
 
190
 
234
 
230
 
280
 
271
 
317
 
328
 
51
Current taxes on capital
167
 
152
 
174
 
171
 
214
 
211
 
259
 
271
 
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.
34
 
38
 
60
 
58
 
66
 
59
 
58
 
58
 
57
Capital taxes
44
 
47
 
47
 
53
 
52
 
50
 
43
 
71
 
58
Taxes on capital transfers
44
 
47
 
47
 
53
 
52
 
50
 
43
 
71
 
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
3 174
 
3 375
 
3 709
 
3 990
 
4 247
 
4 371
 
4 701
 
4 917
 
62
Employers' actual social contributions
1 379
 
1 456
 
1 580
 
1 695
 
1 809
 
1 877
 
2 011
 
2 153
 
63
Compulsory
1 379
 
1 456
 
1 580
 
1 695
 
1 809
 
1 877
 
2 011
 
2 153
 
64
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
65
Employees' actual social contributions
1 397
 
1 508
 
1 675
 
1 816
 
1 917
 
1 991
 
2 127
 
2 283
 
66
Compulsory
1 397
 
1 508
 
1 675
 
1 816
 
1 917
 
1 991
 
2 127
 
2 283
 
67
Voluntary
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
68
Social contributions by self- and non-employed persons
398
 
412
 
454
 
478
 
521
 
503
 
564
 
481
 
69
Compulsory
387
 
399
 
440
 
459
 
496
 
475
 
532
 
460
 
70
Voluntary
12
 
13
 
14
 
20
 
25
 
28
 
31
 
21
 
71
Imputed social contributions
257
 
272
 
291
 
311
 
339
 
361
 
385
 
401
 
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
7 963
 
8 534
 
9 362
 
9 727
 
9 614
 
10 331
 
10 819
 
11 709
 
2
Total tax receipts and actual social contributions
7 722
 
8 277
 
9 087
 
9 432
 
9 292
 
9 987
 
10 451
 
11 323
 
3
Total tax receipts
7 646
 
8 196
 
9 002
 
9 342
 
9 193
 
9 883
 
10 338
 
11 191
 
4
Taxes on production and imports
3 952
 
4 219
 
4 612
 
4 603
 
4 462
 
4 705
 
4 985
 
5 464
 
5
Taxes on products
3 405
 
3 552
 
3 878
 
4 017
 
3 925
 
4 054
 
4 355
 
4 810
 
6
Other taxes on production
547
 
667
 
734
 
586
 
536
 
651
 
629
 
654
 
7
Current taxes on income and wealth
3 650
 
3 930
 
4 344
 
4 685
 
4 680
 
5 128
 
5 311
 
5 656
 
8
Taxes on income
3 454
 
3 746
 
4 117
 
4 463
 
4 407
 
4 864
 
5 001
 
5 335
 
9
Other current taxes
196
 
184
 
227
 
222
 
273
 
264
 
310
 
321
 
10
Capital taxes
44
 
47
 
47
 
53
 
52
 
50
 
43
 
71
 
11
Actual social contributions
77
 
81
 
85
 
91
 
98
 
103
 
113
 
132
 
12
Imputed social contributions
241
 
256
 
275
 
295
 
323
 
345
 
368
 
386
 
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
509
 
537
 
600
 
635
 
642
 
658
 
747
 
674
 
2
Total tax receipts and actual social contributions
505
 
534
 
596
 
631
 
638
 
654
 
743
 
670
 
3
Total tax receipts
505
 
534
 
596
 
631
 
638
 
654
 
743
 
670
 
4
Taxes on production and imports
40
 
48
 
51
 
48
 
46
 
44
 
49
 
46
 
5
Taxes on products
16
 
24
 
26
 
22
 
19
 
17
 
20
 
18
 
6
Other taxes on production
23
 
24
 
25
 
25
 
27
 
27
 
28
 
28
 
7
Current taxes on income and wealth
466
 
486
 
546
 
584
 
592
 
610
 
695
 
624
 
8
Taxes on income
460
 
480
 
538
 
576
 
585
 
603
 
687
 
617
 
9
Other current taxes
5
 
6
 
8
 
8
 
7
 
7
 
7
 
7
 
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
3 110
 
3 306
 
3 636
 
3 911
 
4 161
 
4 280
 
4 602
 
4 796
 
2
Total tax receipts and actual social contributions
3 098
 
3 295
 
3 624
 
3 899
 
4 148
 
4 268
 
4 588
 
4 786
 
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
3 098
 
3 295
 
3 624
 
3 899
 
4 148
 
4 268
 
4 588
 
4 786
 
12
Imputed social contributions
13
 
12
 
12
 
12
 
12
 
12
 
13
 
11
 
13
Capital transfers for taxes and social cont., unlikely to be collected
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
..
Not available
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