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: Switzerland You or your institution have access to this content

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

Switzerland
‌IIDetailed taxes and social contribution receipts
Million CHF
‌‌
‌‌
‌2005‌
‌2006‌
‌2007‌
‌2008‌
‌2009‌
‌2010‌
‌2011‌
‌2012‌
 
II.1 GENERAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
135 552
 
142 831
 
149 442
 
158 760
 
159 098
 
160 727
 
166 226
 
165 534
 
2
Total tax receipts and actual social contributions
135 812
 
143 102
 
149 717
 
159 248
 
159 552
 
161 161
 
166 709
 
166 068
 
3
Total tax receipts
103 513
 
109 764
 
114 806
 
122 596
 
121 691
 
122 972
 
126 801
 
125 352
 
4
Taxes on production and imports
33 284
 
34 809
 
35 987
 
37 177
 
36 100
 
37 896
 
38 554
 
38 486
 
5
Taxes on products
30 497
 
31 990
 
33 071
 
33 977
 
32 864
 
34 212
 
34 937
 
34 811
 
6
Value added type taxes
18 062
 
18 976
 
19 648
 
20 481
 
19 804
 
20 657
 
21 617
 
22 025
 
7
Taxes and duties on imports, excluding VAT
6 291
 
6 372
 
6 511
 
6 628
 
6 519
 
6 611
 
6 504
 
6 517
 
8
Import duties
974
 
1 027
 
1 040
 
1 017
 
1 033
 
1 079
 
1 046
 
1 044
 
9
Taxes on imports, excluding VAT and import duties
5 317
 
5 345
 
5 470
 
5 610
 
5 486
 
5 532
 
5 458
 
5 473
 
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
5 007
 
5 025
 
5 112
 
5 247
 
5 174
 
5 159
 
5 049
 
5 061
 
13
General sales taxes
310
 
320
 
358
 
363
 
312
 
373
 
408
 
412
 
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
6 144
 
6 642
 
6 913
 
6 869
 
6 540
 
6 944
 
6 816
 
6 269
 
17
Excise duties and consumption taxes
2 206
 
2 320
 
2 350
 
2 352
 
2 148
 
2 529
 
2 378
 
2 572
 
18
Stamp taxes
3 006
 
3 207
 
3 327
 
3 316
 
3 151
 
3 204
 
3 207
 
2 487
 
19
Taxes on financial and capital transactions
11
 
12
 
13
 
14
 
13
 
15
 
15
 
15
 
20
Car registration taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
21
Taxes on entertainment
53
 
55
 
53
 
48
 
66
 
57
 
50
 
51
 
22
Taxes on lotteries, gambling and betting
745
 
842
 
937
 
971
 
959
 
923
 
935
 
909
 
23
Taxes on insurance premiums
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
24
Other taxes on specific services
37
 
37
 
36
 
17
 
17
 
17
 
17
 
18
 
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.
87
 
167
 
197
 
150
 
186
 
200
 
213
 
217
 
29
Other taxes on production
2 787
 
2 819
 
2 916
 
3 200
 
3 236
 
3 684
 
3 617
 
3 676
 
30
Taxes on land, buildings or other structures
414
 
414
 
453
 
466
 
477
 
494
 
493
 
493
 
31
Taxes on the use of fixed assets
1 785
 
1 848
 
1 892
 
1 998
 
2 016
 
2 065
 
2 109
 
2 093
 
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
212
 
206
 
211
 
145
 
156
 
151
 
125
 
113
 
35
Taxes on pollution
174
 
152
 
159
 
385
 
374
 
763
 
673
 
750
 
36
Under-compensation of VAT (flat rate system)
129
 
125
 
128
 
130
 
133
 
131
 
136
 
149
 
37
Other taxes on production n.e.c.
74
 
75
 
75
 
76
 
81
 
80
 
81
 
77
 
38
Current taxes on income and wealth
69 326
 
74 114
 
77 950
 
84 544
 
84 596
 
84 102
 
87 388
 
85 991
 
39
Taxes on income
60 827
 
65 182
 
68 391
 
74 664
 
74 622
 
74 039
 
77 145
 
75 700
 
40
Taxes on individual or household income including holding gains
44 387
 
45 283
 
48 121
 
49 862
 
51 256
 
51 901
 
52 212
 
52 704
 
41
Taxes on individual or household income excl. holding gains
44 387
 
45 283
 
48 121
 
49 862
 
51 256
 
51 901
 
52 212
 
52 704
 
42
Taxes on individual or household holding gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
43
Taxes on income or profits of corporations including holding gains
11 363
 
14 745
 
16 117
 
17 611
 
16 562
 
16 316
 
17 346
 
17 524
 
44
Taxes on income or profits of corporations excl. holding gains
11 363
 
14 745
 
16 117
 
17 611
 
16 562
 
16 316
 
17 346
 
17 524
 
45
Taxes on holding gains of corporations
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
46
Other taxes on holding gains
1 078
 
1 208
 
1 424
 
1 430
 
1 524
 
1 499
 
1 637
 
1 638
 
47
Taxes on holding gains
1 078
 
1 208
 
1 424
 
1 430
 
1 524
 
1 499
 
1 637
 
1 638
 
48
Taxes on winnings from lottery or gambling
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
49
Other taxes on income n.e.c.
4 000
 
3 947
 
2 730
 
5 760
 
5 280
 
4 323
 
5 950
 
3 835
 
50
Other current taxes
8 499
 
8 932
 
9 559
 
9 880
 
9 974
 
10 063
 
10 243
 
10 291
 
51
Current taxes on capital
6 512
 
6 910
 
7 483
 
7 761
 
7 786
 
7 859
 
7 988
 
8 014
 
52
Poll taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
53
Expenditure taxes
276
 
282
 
290
 
300
 
314
 
313
 
324
 
315
 
54
Payments by households for licences
1 515
 
1 542
 
1 587
 
1 617
 
1 645
 
1 674
 
1 712
 
1 752
 
55
Taxes on international transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
56
Other current taxes n.e.c.
195
 
199
 
199
 
203
 
230
 
217
 
218
 
210
 
57
Capital taxes
903
 
841
 
869
 
875
 
995
 
974
 
859
 
875
 
58
Taxes on capital transfers
903
 
841
 
869
 
875
 
995
 
974
 
859
 
875
 
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
32 299
 
33 338
 
34 911
 
36 652
 
37 861
 
38 189
 
39 908
 
40 716
 
62
Employers' actual social contributions
14 606
 
15 172
 
15 927
 
16 810
 
17 346
 
17 497
 
18 373
 
18 804
 
63
Compulsory
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
64
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
65
Employees' actual social contributions
14 595
 
15 161
 
15 916
 
16 798
 
17 332
 
17 483
 
18 358
 
18 789
 
66
Compulsory
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
67
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
68
Social contributions by self- and non-employed persons
3 097
 
3 005
 
3 068
 
3 044
 
3 184
 
3 209
 
3 178
 
3 123
 
69
Compulsory
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
70
Voluntary
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
71
Imputed social contributions
278
 
294
 
328
 
346
 
362
 
386
 
363
 
368
 
72
Capital transfers for taxes and social cont., unlikely to be collected
537
 
565
 
604
 
834
 
816
 
820
 
846
 
903
 
 
II.2 CENTRAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
48 390
 
51 916
 
52 971
 
59 185
 
57 908
 
58 725
 
61 036
 
59 233
 
2
Total tax receipts and actual social contributions
48 362
 
51 891
 
52 945
 
59 366
 
58 068
 
58 886
 
61 208
 
59 484
 
3
Total tax receipts
48 362
 
51 891
 
52 945
 
59 366
 
58 068
 
58 886
 
61 208
 
59 484
 
4
Taxes on production and imports
31 709
 
33 171
 
34 235
 
35 469
 
34 315
 
36 100
 
36 760
 
36 677
 
5
Taxes on products
29 970
 
31 398
 
32 422
 
33 331
 
32 169
 
33 527
 
34 237
 
34 091
 
6
Other taxes on production
1 739
 
1 772
 
1 813
 
2 138
 
2 146
 
2 573
 
2 523
 
2 586
 
7
Current taxes on income and wealth
16 653
 
18 721
 
18 710
 
23 898
 
23 753
 
22 786
 
24 449
 
22 806
 
8
Taxes on income
16 377
 
18 439
 
18 420
 
23 598
 
23 439
 
22 473
 
24 125
 
22 491
 
9
Other current taxes
276
 
282
 
290
 
300
 
314
 
313
 
324
 
315
 
10
Capital taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
28
 
24
 
26
 
25
 
26
 
24
 
22
 
21
 
13
Capital transfers for taxes and social cont., unlikely to be collected
0
 
0
 
0
 
207
 
185
 
185
 
194
 
271
 
 
II.3 STATE GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
33 526
 
35 198
 
37 785
 
38 644
 
38 701
 
39 309
 
40 349
 
40 822
 
2
Total tax receipts and actual social contributions
33 679
 
35 357
 
37 940
 
38 828
 
38 874
 
39 459
 
40 531
 
40 991
 
3
Total tax receipts
33 679
 
35 357
 
37 940
 
38 828
 
38 874
 
39 459
 
40 531
 
40 991
 
4
Taxes on production and imports
1 045
 
1 102
 
1 202
 
1 229
 
1 285
 
1 283
 
1 272
 
1 296
 
5
Taxes on products
490
 
553
 
614
 
602
 
645
 
633
 
647
 
668
 
6
Other taxes on production
556
 
550
 
587
 
627
 
639
 
650
 
625
 
628
 
7
Current taxes on income and wealth
31 810
 
33 513
 
35 965
 
36 828
 
36 680
 
37 291
 
38 484
 
38 912
 
8
Taxes on income
26 472
 
27 949
 
29 974
 
30 792
 
30 676
 
31 198
 
32 311
 
32 648
 
9
Other current taxes
5 338
 
5 563
 
5 991
 
6 036
 
6 005
 
6 093
 
6 173
 
6 264
 
10
Capital taxes
824
 
742
 
773
 
771
 
910
 
886
 
775
 
783
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
172
 
184
 
213
 
198
 
209
 
237
 
218
 
223
 
13
Capital transfers for taxes and social cont., unlikely to be collected
325
 
343
 
368
 
382
 
382
 
387
 
400
 
392
 
 
II.4 LOCAL GOVERNMENT
 
 
 
 
 
 
 
 
1
Total receipts
21 336
 
22 378
 
23 772
 
24 276
 
24 625
 
24 503
 
24 930
 
24 760
 
2
Total tax receipts and actual social contributions
21 472
 
22 515
 
23 922
 
24 402
 
24 749
 
24 627
 
25 061
 
24 878
 
3
Total tax receipts
21 472
 
22 515
 
23 922
 
24 402
 
24 749
 
24 627
 
25 061
 
24 878
 
4
Taxes on production and imports
530
 
536
 
551
 
479
 
500
 
513
 
523
 
513
 
5
Taxes on products
38
 
39
 
34
 
44
 
50
 
53
 
53
 
52
 
6
Other taxes on production
493
 
497
 
516
 
435
 
451
 
461
 
470
 
461
 
7
Current taxes on income and wealth
20 863
 
21 880
 
23 276
 
23 819
 
24 163
 
24 025
 
24 455
 
24 273
 
8
Taxes on income
17 978
 
18 794
 
19 997
 
20 274
 
20 508
 
20 369
 
20 709
 
20 561
 
9
Other current taxes
2 885
 
3 087
 
3 278
 
3 545
 
3 656
 
3 656
 
3 746
 
3 712
 
10
Capital taxes
79
 
99
 
96
 
104
 
85
 
88
 
84
 
91
 
11
Actual social contributions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
12
Imputed social contributions
76
 
84
 
87
 
120
 
125
 
124
 
121
 
122
 
13
Capital transfers for taxes and social cont., unlikely to be collected
212
 
222
 
236
 
245
 
249
 
248
 
252
 
240
 
 
II.5 SOCIAL SECURITY FUNDS
 
 
 
 
 
 
 
 
1
Total receipts
32 300
 
33 340
 
34 913
 
36 654
 
37 863
 
38 191
 
39 911
 
40 719
 
2
Total tax receipts and actual social contributions
32 299
 
33 338
 
34 911
 
36 652
 
37 861
 
38 189
 
39 908
 
40 716
 
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
32 299
 
33 338
 
34 911
 
36 652
 
37 861
 
38 189
 
39 908
 
40 716
 
12
Imputed social contributions
2
 
2
 
2
 
2
 
2
 
2
 
3
 
3
 
13
Capital transfers for taxes and social cont., unlikely to be collected
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
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