4. Country tables, tax revenues, 1990-2021

Country tax revenue tables, 1990-2021

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2021.

Figures referring to 1998-99, 2001-06, 2008-09 and 2011-15 in Tables 4.1 to 4.29 have been omitted because of lack of space. Full time series can be accessed at https://stats.oecd.org/ within the theme Public Sector, Taxation and Market Regulation/Taxation/Revenue Statistics Asian and Pacific Economies.

Table 4.1. Armenia: Details of tax revenue
Million AMD
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	..	..	697 866	1 065 644	1 078 294	1 158 078	1 258 121	1 464 300	1 385 199	1 586 900
1000 Taxes on income, profits and capital gains	..	..	151 753	423 881	459 965	451 204	526 726	591 614	559 929	584 920
1100 Of individuals	..	..	73 940	320 221	332 779	341 227	356 639	410 348	411 165	426 317
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	77 813	103 660	127 187	109 977	170 087	181 266	148 763	158 603
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	105 336	10 876	13 372	15 816	17 381	18 672	24 758	42 963
2100 Employees	..	..	105 336	10 876	13 372	15 816	17 381	18 672	24 758	42 963
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	394 444	619 606	591 702	665 153	747 330	834 264	776 501	915 966
5100 Taxes on production, sale, transfer, etc	..	..	374 410	587 201	558 393	628 029	709 468	788 405	743 055	849 060
5110 General taxes on goods and services	..	..	285 681	435 793	406 347	427 075	459 559	503 375	498 187	588 401
5111 Value added taxes	..	..	285 681	423 933	391 088	408 784	438 219	474 377	471 588	555 986
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	11 859	15 260	18 291	21 339	28 998	26 599	32 414
5120 Taxes on specific goods and services	..	..	88 729	151 408	152 045	200 954	249 910	285 029	244 868	260 659
5121 Excises	..	..	15 270	48 989	59 745	82 325	108 962	127 535	123 556	113 138
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	27 843	61 487	55 428	72 562	80 236	95 147	68 261	84 840
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	20 722	9 676	9 491	5 949	6 463	4 086	0	0
Patent payment	..	..	0	6 571	6 288	5 949	6 463	4 086	0	0
Flat-sum payment	..	..	20 722	3 105	3 203	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	24 895	31 256	27 381	40 118	54 249	58 261	53 051	62 682
Environmental tax and natural resource use payment	..	..	0	31 256	27 381	40 118	54 249	58 261	53 051	62 682
Flat-sum payment for tobacco products	..	..	24 895	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	20 035	32 405	33 310	37 125	37 862	45 860	33 446	66 905
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	46 333	11 282	13 255	25 905	-33 316	19 750	24 011	43 052
Other tax revenue	..	..	46 333	11 282	13 255	25 905	21 990	21 206	24 385	47 183
Transitional tax overpayments	..	..	0	0	0	0	-55 306	-1 456	-374	-4 132
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: .. Not available
Year ending 31st December.
Data are on a cash basis.
Category 'Personal income tax from individuals' includes the tax withheld by employers from the remuneration paid to employees.
Category 'Flat-sum payment for tobacco products' substitutes VAT, excise tax and customs duty for the products imported into the Republic of Armenia, and VAT and excise tax for the products manufactured in the Republic of Armenia.
Source: State Revenue Committee, Armenia.
StatLink https://stat.link/7xs0d4

Table 4.2. Australia: Details of tax revenue
Million AUD
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	214 753	298 028	356 747	460 729	484 020	526 007	557 151	548 914	590 730	..
1000 Taxes on income, profits and capital gains	124 427	175 695	202 184	261 345	277 446	308 737	334 829	324 826	348 274	..
1100 Of individuals	80 991	118 239	138 163	191 720	198 479	212 461	229 434	230 798	236 926	..
1110 On income and profits	80 991	118 239	138 163	191 720	198 479	212 461	229 434	230 798	236 926	..
1120 On capital gains	0	0	0	0	0	0	0	0	0	..
1200 Corporate	43 436	57 456	64 021	69 625	78 967	96 276	105 395	94 028	111 348	..
1210 On profits	43 436	57 456	64 021	69 625	78 967	96 276	105 395	94 028	111 348	..
Income tax on companies	42 221	56 284	62 549	67 794	76 991	94 294	103 296	91 918	109 819	..
Dividend and interest taxes	846	1 172	1 472	1 831	1 976	1 982	2 099	2 110	1 529	..
Other withholding taxes	369	..	..	..	..	..	..	..	..	..
1220 On capital gains	0	0	0	0	0	0	0	0	0	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	..
2100 Employees	0	0	0	0	0	0	0	0	0	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	9 624	13 464	18 492	23 354	23 799	25 520	26 923	25 701	26 383	..
4000 Taxes on property	18 825	25 680	33 498	49 168	52 066	52 942	53 114	53 982	59 509	..
4100 Recurrent taxes on immovable property	9 067	13 285	19 907	26 649	28 745	30 305	32 694	33 803	34 471	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
Estate duty central government	..	..	..	..	..	..	..	..	..	..
St. and loc. estate probate and succession	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	9 758	12 395	13 591	22 519	23 321	22 637	20 420	20 179	25 038	..
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	..
5000 Taxes on goods and services	61 877	83 189	102 573	126 862	130 709	138 808	142 285	144 405	156 564	..
5100 Taxes on production, sale, transfer, etc.	56 179	75 360	90 824	109 050	111 934	118 867	122 053	123 639	135 100	..
5110 General taxes	25 830	39 436	48 146	60 680	63 029	65 700	66 829	65 720	75 298	..
5111 Value added taxes	23 854	38 468	46 910	59 177	61 505	64 062	65 147	64 048	73 297	..
5112 Sales tax	1 976	968	1 236	1 503	1 524	1 638	1 682	1 672	2 001	..
5113 Other	0	0	0	0	0	0	0	0	0	..
5120 Taxes on specific goods and services	30 349	35 924	42 678	48 370	48 905	53 167	55 224	57 919	59 802	..
5121 Excise duties	19 768	22 796	26 689	22 541	22 773	23 673	24 486	24 065	25 856	..
Excises central government	19 019	21 927	25 803	21 625	21 895	22 763	23 488	23 116	24 503	..
Statutory corporate payments	295	273	452	405	335	346	435	480	819	..
Primary production charges	454	596	434	511	543	564	563	469	534	..
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	..
5123 Customs and import duties	4 606	4 988	5 828	14 046	14 196	15 690	15 944	19 507	18 123	..
Customs duties central government	4 606	4 988	5 828	14 046	14 196	15 690	15 944	19 507	18 123	..
5124 Taxes on exports	0	14	11	11	11	0	0	0	0	..
Customs duties on coal exports	..	0	0	0	0	..	..	..	..	..
Other	..	14	11	11	11	..	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	..
5126 Taxes on specific services	5 975	8 126	10 150	11 772	11 925	13 804	14 794	14 347	15 823	..
Taxes race meetings	301	353	373	265	233	265	411	596	795	..
Poker machines	2 074	2 846	3 125	3 684	3 717	3 881	3 986	3 202	3 935	..
Lotteries	890	1 013	1 141	1 362	1 286	1 330	1 632	1 676	1 813	..
Levies on fire insurance companies	574	812	1 232	786	803	812	806	932	1 115	..
Other	2 136	3 102	4 279	5 675	5 886	7 516	7 959	7 941	8 165	..
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	..
5200 Taxes on use of goods and perform activities	5 698	7 829	11 749	17 812	18 775	19 941	20 232	20 766	21 464	..
5210 Recurrent taxes	5 698	7 829	11 749	15 898	16 730	17 915	17 902	18 609	19 831	..
5211 Paid by households: motor vehicles	2 748	3 813	5 064	7 253	7 519	7 709	7 914	8 128	8 479	..
5212 Paid by others: motor vehicles	1 285	1 783	2 397	2 649	2 755	3 077	3 072	3 174	3 653	..
Fees on motor vehicle registry	778	1 099	1 499	1 530	1 596	1 838	1 864	1 975	2 201	..
Drivers licences	0	0	0	0	0	0	0	0	0	..
Stamp duty on vehicle registry	506	684	898	1 119	1 159	1 239	1 208	1 199	1 452	..
5213 Paid in respect of other goods	1 665	2 233	4 288	5 996	6 456	7 129	6 916	7 307	7 699	..
Broadcasting tv licences	210	290	150	128	0	52	52	37	14	..
Business franchise lic. tobac. fuel	227	2	0	1	0	1	0	0	0	..
Other taxes	1 129	1 939	4 136	5 846	6 433	7 040	6 819	7 265	7 675	..
Liquor taxes	97	3	1	22	23	36	45	5	10	..
Dog licenses	0	0	0	0	0	0	0	0	0	..
5220 Non-recurrent taxes	0	0	0	1 914	2 046	2 026	2 330	2 157	1 633	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: .. Not available
Data are on a fiscal year basis beginning 1st July.
From 1998 taxes are recorded on an accrual basis; prior to that they were on a cash basis.
Direct taxes paid by public trading enterprises are excluded from receipts.
The figures for total tax revenue do not match the published totals in Taxation Revenue Australia. The latter is based on an accrual IMF GFS methodology and there are some differences between that and the OECD equivalent.
Heading 5213 includes radio and television licenses fees, though these are usually not regarded as a tax revenue in the OECD list.
Headings for non-wastable tax credits 1110 and 1210 include the private health insurance tax offset, family benefit, baby bonus tax offsets (paid during the 2003-04 budget year), film tax offset, and research and development tax offsets. The estimation of non-wastable credits into the expenditure and transfer components is in accordance with the OECD guidelines on the treatment and the data for this memorandum item has been provided by the Australian Taxation Office.
Source: Australian Bureau of Statistics.
StatLink https://stat.link/hd319e

Table 4.3. Bangladesh: Details of tax revenue
Million BDT
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	209 490	378 475	911 182	1 839 968	2 018 284	2 339 088	2 497 270	2 467 352	3 093 116	..
1000 Taxes on income, profits and capital gains	59 506	111 740	352 411	833 254	847 425	940 510	1 004 792	1 037 012	1 343 180	..
1100 Of individuals	19 638	26 413	98 932	253 798	209 198	206 378	247 706	248 090	339 550	..
1110 On income and profits	19 638	26 413	98 932	253 798	209 198	206 378	247 706	248 090	339 550	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	15 371	45 208	131 143	259 491	318 351	360 581	336 180	370 870	509 330	..
1210 On profits	15 371	45 208	131 143	259 491	318 351	360 581	336 180	370 870	509 330	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	24 498	40 119	122 336	319 964	319 876	373 551	420 906	418 052	494 300	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	..
4000 Taxes on property	0	0	0	0	0	0	0	0	0	..
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	149 984	266 735	558 771	1 006 714	1 170 859	1 398 578	1 492 478	1 430 341	1 749 936	..
5100 Taxes on production, sale, transfer, etc	149 984	266 735	558 771	1 006 714	1 170 859	1 398 578	1 492 478	1 430 341	1 749 936	..
5110 General taxes on goods and services	63 798	123 582	301 907	554 500	638 489	757 662	873 720	860 973	1 033 131	..
5111 Value added taxes	63 798	123 582	301 907	554 500	638 489	757 662	873 720	860 973	1 033 131	..
5112 Sales tax	0	0	0	0	0	0	0	0	0	..
5113 Other	0	0	0	0	0	0	0	0	0	..
5120 Taxes on specific goods and services	86 186	143 153	256 864	452 215	532 370	640 916	618 757	569 367	716 805	..
5121 Excises	33 694	62 292	136 974	261 913	311 106	377 759	364 795	324 463	408 880	..
Supplementary duty (SD)	33 694	62 292	136 974	261 913	311 106	377 759	364 795	324 463	408 880	..
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	..
5123 Customs and import duties	51 007	78 254	115 769	180 118	210 692	243 198	242 695	235 595	304 565	..
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	..
5126 Taxes on specific services	1 485	2 607	4 120	10 184	10 572	19 959	11 267	9 310	3 359	..
Travel tax	1 485	2 607	4 120	10 184	10 572	19 959	11 267	9 310	3 359	..
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	..
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	0	0	0	0	..
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: .. Not available
Data are on a fiscal year basis ending 31st June. For example, the data for 2020 represent 1 July 2020 to 31 June 2021.
The data are on a cash basis.
Data for fiscal year 2021 are not available.
Source: National Board of Revenue of Bangladesh.
StatLink https://stat.link/omq6kb

Table 4.4. Bhutan: Details of tax revenue
Million BTN
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	1 851	3 692	10 816	18 518	19 649	23 181	22 461	18 398	15 748	21 369
1000 Taxes on income, profits and capital gains	1 217	1 833	6 925	10 337	10 355	11 808	11 956	10 941	9 632	13 326
1100 Of individuals	66	113	705	1 764	953	1 335	1 543	2 291	1 367	1 964
1110 On income and profits	66	113	705	1 764	953	1 335	1 543	2 291	1 367	1 964
Salary income	..	..	..	1 617	696	1 111	1 270	..	..	..
Rental income	..	..	..	32	34	37	43	..	..	..
Dividends and interest	..	..	..	92	125	106	122	..	..	..
Other income	..	..	..	23	97	80	108	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	1 151	1 720	6 220	8 573	9 402	10 473	10 412	8 651	8 265	11 362
1210 On profits	1 151	1 720	6 220	8 573	9 402	10 473	10 412	8 651	8 265	11 362
Corporate income tax	920	1 363	5 110	7 430	8 149	9 014	9 022	7 512	7 225	10 064
Druk Holdings and Investments (DHI)	0	0	1 372	..	..	..	..	..	..	..
Druk Green Power Corporation Limited (DGPC)	0	778	1 953	..	..	..	..	..	..	..
Bhutan Power Corporation Limited (BPC)	0	0	346	..	..	..	..	..	..	..
Others	920	585	1 439	..	..	..	..	..	..	..
Business income tax	232	357	1 110	1 143	1 254	1 459	1 390	1 139	1 040	1 298
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	22	44	105	57	-80	-9	74	-32	14	-12
Health contribution	22	44	105	57	-80	-9	74	-32	14	-12
4000 Taxes on property	5	9	6	67	55	34	33	27	119	125
4100 Recurrent taxes on immovable property	5	9	6	4	3	7	7	5	9	9
4110 Households	5	9	6	4	3	7	7	5	9	9
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	63	52	28	25	22	110	116
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	596	1 801	3 760	8 056	9 318	11 348	10 399	7 462	5 983	7 930
5100 Taxes on production, sale, transfer, etc	596	1 801	3 760	7 765	8 974	10 953	9 978	7 117	5 579	7 473
5110 General taxes on goods and services	309	663	1 636	3 575	3 796	4 270	4 714	4 922	4 085	5 576
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	309	663	1 636	3 575	3 796	4 270	4 714	4 922	4 085	5 576
Goods and commodities	..	..	..	1 979	1 710	1 315	1 370	1 486	2 468	3 573
Beer	..	..	..	767	952	1 137	1 212	1 438	1 024	1 202
Vehicles	..	..	..	0	0	540	643	757	321	0
Petroleum products	..	..	..	234	434	414	522	296	0	520
Hotels and restaurants	..	..	..	318	393	448	500	440	55	75
Telecom services	..	..	..	178	179	223	252	323	3	0
Cement	..	..	..	50	70	92	97	97	59	75
Aerated water	..	..	..	26	35	76	94	85	121	91
Entertainment services	..	..	..	23	23	26	25	0	34	40
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	287	1 138	2 124	4 190	5 178	6 683	5 264	2 196	1 494	1 898
5121 Excises	130	880	1 605	2 483	3 580	4 834	3 406	803	342	386
Distillery products	130	123	321	539	663	885	906	680	342	..
Excise duty refund from India	0	756	1 284	1 944	2 917	3 949	2 500	123	0	..
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	139	242	483	1 605	1 472	1 712	1 704	1 280	1 149	1 502
Customs duty on goods and commodities and customs service charge	..	..	..	597	563	773	678	468	555	510
Fuel	..	..	..	348	411	405	525	401	293	466
Motor vehicles	..	..	..	659	499	534	501	411	301	526
5124 Taxes on exports	13	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	5	16	35	103	126	137	154	112	4	9
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	291	344	395	422	345	404	457
5210 Recurrent taxes	..	..	..	259	303	323	351	290	331	379
5211 Paid by households: motor vehicles	..	..	..	172	198	214	238	193	196	245
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	87	105	110	114	97	135	134
5220 Non-recurrent taxes	..	..	..	32	41	72	70	54	74	77
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	11	5	20	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: .. Not available
Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2021 represent the period from July 2021 to June 2022.
The data are on a cash basis.
Heading 1100: Figures for 2019, 2020 and 2021 include a small amount of fines and penalties which are not considered tax revenues by the OECD and could not be separated from other personal income tax revenues.
Heading 1200: Figures for 2019 and 2021 include a small amount of fines and penalties which are not considered tax revenues by the OECD and could not be separated from other corporate income tax revenues.
Heading 4110: Property taxes related to “SEZ/Protected Area/Special Area” have been added to this heading in this edition.
Source: Ministry of Finance, Bhutan.
StatLink https://stat.link/6kwbyn

Table 4.5. Cambodia: Details of tax revenue
Million KHR
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	..	2 032 849	3 440 971	11 468 515	12 800 088	15 192 684	18 560 887	23 821 776	20 881 713	19 874 770
1000 Taxes on income, profits and capital gains	..	222 384	290 876	2 472 094	2 952 788	3 798 294	4 367 432	5 467 480	6 110 374	6 219 331
1100 Of individuals	..	50 421	197 724	753 929	835 720	1 031 691	1 106 117	1 296 595	1 343 255	1 334 585
1110 On income and profits	..	50 421	197 724	753 929	835 720	1 031 691	1 106 117	1 296 595	1 343 255	1 334 585
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	171 963	93 153	1 718 165	2 117 068	2 766 603	3 261 315	4 170 885	4 767 119	4 884 746
1210 On profits	..	171 963	93 153	1 718 165	2 117 068	2 766 603	3 261 315	4 170 885	4 767 119	4 884 746
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	0	0	437 990	365 151	563 393	794 284	1 103 579	981 380	906 867
4100 Recurrent taxes on immovable property	..	..	..	95 025	91 568	108 472	134 017	161 581	153 965	161 847
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	342 964	273 583	454 921	660 267	941 997	827 415	745 019
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	1 804 697	3 146 690	8 550 924	9 476 106	10 823 127	13 388 678	17 234 748	13 769 113	12 728 646
5100 Taxes on production, sale, transfer, etc	..	1 804 697	2 095 323	8 353 361	9 242 602	10 552 076	13 083 945	16 866 195	13 337 004	12 285 114
5110 General taxes on goods and services	..	730 329	940 348	3 639 882	4 142 807	4 734 680	5 581 051	7 272 114	6 380 770	5 752 233
5111 Value added taxes	..	719 084	940 348	3 612 478	4 142 115	4 734 640	5 580 970	7 272 100	6 380 768	5 752 233
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	11 245	0	27 403	692	40	81	14	2	0
5120 Taxes on specific goods and services	..	1 074 368	1 154 975	4 713 480	5 099 795	5 817 395	7 502 894	9 594 081	6 956 234	6 532 881
5121 Excises	..	380 007	902 367	2 568 103	3 095 077	3 832 780	5 128 519	6 674 530	4 750 955	4 399 607
5122 Profits of fiscal monopolies	..	0	261	0	0	0	0	0	0	0
5123 Customs and import duties	..	551 280	0	1 808 836	1 957 120	1 920 676	2 303 136	2 848 269	2 174 133	2 087 208
5124 Taxes on exports	..	96 691	118 637	180 241	31 364	45 512	51 473	48 779	23 807	43 521
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	46 389	132 307	156 300	16 233	18 427	19 767	22 504	7 339	2 545
5127 Other taxes on internat. trade and transactions	..	0	1 404	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	0	1 051 366	197 563	233 504	271 052	304 733	368 553	432 110	443 532
5210 Recurrent taxes	..	..	1 051 366	197 563	233 504	271 052	304 733	368 553	432 110	443 532
5211 Paid by households: motor vehicles	..	..	1 032 930	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	18 436	197 563	233 504	271 052	304 733	368 553	432 110	443 532
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	5 768	3 405	7 508	6 044	7 870	10 494	15 970	20 845	19 926
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	5 768	3 405	7 508	6 044	7 870	10 494	15 970	20 845	19 926
Note: .. Not available
Year ending 31st December.
The data are on an accrual basis.
Local government revenue data are not available before 2012.
Heading 2000: Social security contribution data are not available.
Source: Ministry of Economy and Finance of Cambodia.
StatLink https://stat.link/z42kfa

Table 4.6. China: Details of tax revenue
Billion CNY
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	..	..	7 321	12 492	13 035	14 437	15 640	21 791	20 349	24 180
1000 Taxes on income, profits and capital gains	..	..	1 896	3 958	4 315	4 899	5 484	5 416	5 446	6 293
1100 Of individuals	..	..	484	862	1 009	1 197	1 387	1 039	1 157	1 399
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	1 412	3 097	3 306	3 703	4 097	4 377	4 289	4 894
Enterprise income tax	..	..	1 284	2 713	2 885	3 212	3 532	3 730	3 643	4 204
Land appreciation tax	..	..	128	383	421	491	564	647	647	690
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	5 999	4 922	6 910
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	5 999	4 922	6 910
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	540	1 153	1 099	1 208	1 321	1 386	1 505	1 691
4100 Recurrent taxes on immovable property	..	..	190	419	448	496	528	518	490	540
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	190	419	448	496	528	518	490	540
House property tax	..	..	89	205	222	260	289	299	284	328
Urban and town land use tax	..	..	100	214	226	236	239	220	206	213
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	351	734	651	712	793	868	1 015	1 150
Stamp tax on securities transactions	..	..	54	255	125	107	98	123	177	248
Other stamp duties	..	..	50	89	96	114	122	123	131	160
Deed tax	..	..	246	390	430	491	573	621	706	743
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	4 885	7 381	7 621	8 329	8 836	8 990	8 476	9 286
5100 Taxes on production, sale, transfer, etc	..	..	4 769	7 105	7 345	8 081	8 601	8 736	8 229	9 051
5110 General taxes on goods and services	..	..	3 730	5 397	5 688	6 284	6 734	6 581	6 170	6 720
5111 Value added taxes	..	..	2 614	3 466	4 538	6 284	6 734	6 581	6 170	6 720
Domestic VAT	..	..	2 109	3 111	4 071	5 638	6 153	6 235	5 679	6 352
Import VAT	..	..	1 049	1 253	1 278	1 597	1 688	1 512	1 391	1 660
Urban maintenance and construction tax	..	..	189	389	403	436	484	482	461	522
Refund of VAT for export	..	..	-733	-1 287	-1 215	-1 387	-1 591	-1 648	-1 361	-1 814
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	1 116	1 931	1 150	0	0	0	0	0
Business tax	..	..	1 116	1 931	1 150	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	1 039	1 707	1 658	1 797	1 867	2 155	2 059	2 331
5121 Excises	..	..	794	1 348	1 302	1 362	1 420	1 684	1 627	1 822
Domestic excise tax	..	..	607	1 054	1 022	1 023	1 063	1 256	1 203	1 388
Import excise tax	..	..	0	0	0	0	0	69	62	72
Motor vehicles purchase tax	..	..	179	279	267	328	345	350	353	352
Leaf tobacco tax	..	..	8	14	13	12	11	11	11	12
Refund of excise tax for export	..	..	0	0	0	0	0	-2	-2	-2
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	203	256	260	300	285	289	256	281
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	42	103	95	135	163	182	175	229
Resources tax	..	..	42	103	95	135	163	182	175	229
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	116	276	276	248	235	254	246	235
5210 Recurrent taxes	..	..	24	61	68	77	83	88	95	102
Vehicle and vessel tax	..	..	24	61	68	77	83	88	95	102
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	92	214	208	170	152	166	152	132
Cultivated land use tax	..	..	89	210	203	165	132	139	126	107
Vessel tonnage tax	..	..	3	5	5	5	5	5	5	6
Environmental protection tax	..	..	0	0	0	0	15	22	21	20
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: .. Not available
Year ending 31st December.
The data are on a cash basis
Heading 2000: Social security contribution data for China include contributions from old-age insurance, medical insurance, unemployment insurance and employment injury insurance. The figures also include contributions to individual accounts, which are not considered as tax revenues by the OECD, as disaggregation is not available. Data are not available before 2019.
Heading 5111: In years prior to 2019, import VAT also includes import excise tax as they cannot be distinguished. Similarly, before 2019, refund of VAT for export also includes refund of excise tax for export as they cannot be distinguished. In both cases, the VAT portion accounts for the majority of combined revenues. The heading "Urban maintenance and construction tax" is a surtax of both VAT and excises, but it is not possible to distinguish revenues between the two sources. It is classified under heading 5111 as VAT is the main source of these revenues. A small portion of urban maintenance and construction tax should be attributed to the central government. This portion has been identified since 2019 but it is not possible to separate the central and local portions in previous years.
Heading 5128: A small portion of resources tax should be attributed to the central government. This portion has been identified since 2019 but it is not possible to separate the central and local portions in previous years.
Source: Ministry of Finance of China.
StatLink https://stat.link/6j0qnc

Table 4.7. Cook Islands: Details of tax revenue
Thousand NZD
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	..	76 374	91 161	117 445	126 010	142 539	163 423	141 406	90 254	106 580
1000 Taxes on income, profits and capital gains	..	29 951	35 916	41 090	42 210	52 127	63 029	47 495	36 108	32 882
1100 Of individuals	..	19 370	26 277	27 696	26 055	30 039	38 432	30 025	19 396	26 228
1110 On income and profits	..	19 370	26 277	27 696	26 055	30 039	38 432	30 025	19 396	26 228
Net Income Tax	..	19 370	26 361	24 768	24 298	28 197	36 929	28 757	17 842	24 759
Withholding Tax	..	0	-84	2 928	1 757	1 842	1 504	1 268	1 554	1 469
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	10 582	9 638	13 394	16 155	22 089	24 596	17 470	16 712	6 654
1210 On profits	..	10 582	9 638	13 394	16 155	22 089	24 596	17 470	16 712	6 654
1220 On capital gains of corporates	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	46 422	55 246	76 355	83 800	90 411	100 394	93 911	54 146	73 698
5100 Taxes on production, sale, transfer, etc	..	45 801	54 398	75 495	82 703	89 199	99 252	93 095	52 940	73 492
5110 General taxes on goods and services	..	30 268	37 444	54 708	58 140	63 330	72 958	68 579	36 574	57 105
5111 Value added taxes	..	30 258	37 381	54 659	58 124	63 330	72 958	68 579	36 574	57 105
VAT revenues (gross)	..	37 728	45 454	67 855	70 574	82 054	86 189	82 242	49 989	..
VAT refunds	..	-5 042	-4 365	-7 433	-7 796	-9 965	-3 697	-3 959	-8 571	..
VAT on Crown Appropriations	..	-2 428	-3 707	-5 763	-4 653	-8 759	-9 535	-9 704	-9 499	..
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	10	63	49	16	0	0	0	0	0
5120 Taxes on specific goods and services	..	15 533	16 955	20 787	24 564	25 869	26 294	24 516	16 366	16 387
5121 Excises	..	0	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	13 597	11 052	12 320	14 330	15 098	14 566	15 407	13 408	11 967
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	1 935	5 903	8 468	10 234	10 771	11 729	9 109	431	4 420
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	2 527	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	621	847	860	1 097	1 212	1 142	816	1 206	206
5210 Recurrent taxes	..	204	207	229	209	291	271	323	282	206
5211 Paid by households: motor vehicles	..	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	204	207	229	209	291	271	323	282	206
5220 Non-recurrent taxes	..	417	640	631	888	922	871	493	924	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: .. Not available
Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2021 represent the period from July 2021 to June 2022.
The data are on a cash basis.
Figures exclude tax revenues collected by sub-national governments as the data are not available.
Source: Ministry of Finance and Economic Management of the Cook Islands.
StatLink https://stat.link/r9s8dz

Table 4.8. Fiji: Details of tax revenue
Million FJD
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	..	..	1 304	2 318	2 387	2 679	2 739	2 637	1 607	1 346
1000 Taxes on income, profits and capital gains	..	..	426	598	730	845	769	712	509	443
1100 Of individuals	..	..	184	211	222	231	224	202	182	165
1110 On income and profits	..	..	184	187	198	200	177	182	163	144
PAYE	..	..	184	159	167	167	146	152	137	125
Social responsibility tax	..	..	0	8	11	10	8	7	6	4
Fringe benefit tax	..	..	0	20	21	24	22	23	19	15
1120 On capital gains	..	..	0	24	23	31	47	20	20	21
1200 Corporate	..	..	242	386	508	614	545	510	326	277
1210 On profits	..	..	242	386	508	614	545	510	326	277
Company Tax	..	..	161	291	348	445	385	358	232	195
Dividend and Withholding	..	..	73	85	105	121	120	119	93	68
Provisional tax	..	..	11	10	49	59	61	68	32	15
Other income taxes	..	..	30	45	44	49	57	49	33	45
Income tax refunds	..	..	-34	-45	-38	-60	-78	-83	-63	-46
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	71	78	78	92	79	42	0
4100 Recurrent taxes on immovable property	..	..	..	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	71	78	78	92	79	42	0
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	878	1 650	1 580	1 757	1 879	1 846	1 057	903
5100 Taxes on production, sale, transfer, etc	..	..	877	1 648	1 578	1 755	1 877	1 844	1 056	903
5110 General taxes on goods and services	..	..	526	958	774	864	882	892	518	479
5111 Value added taxes	..	..	496	893	653	744	789	804	496	478
VAT revenues (gross)	..	..	646	1 204	943	987	1 049	1 014	733	678
VAT refunds	..	..	-150	-311	-290	-243	-259	-210	-237	-200
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	31	65	121	121	93	88	22	0
5120 Taxes on specific goods and services	..	..	350	690	804	890	995	952	538	424
5121 Excises	..	..	88	145	246	313	394	370	185	134
Environmental levy	..	..	0	0	67	108	161	166	55	20
Import excises	..	..	20	43	47	54	61	41	13	4
Domestic excises	..	..	81	106	134	154	174	167	125	112
Other excises	..	..	5	2	2	2	2	2	1	0
Rebates	..	..	-17	-6	-5	-5	-4	-6	-9	-3
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	252	392	398	419	441	420	305	281
5124 Taxes on exports	..	..	9	10	10	10	9	8	8	8
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	143	150	148	150	154	39	2
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	2	2	2	2	2	2	1	0
5210 Recurrent taxes	..	..	2	1	1	2	2	2	1	0
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	2	1	1	2	2	2	1	0
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: .. Not available
Year ending 31st December.
The data are on a cash basis.
Figures exclude tax revenues collected by sub-national governments as the data are not available.
The resource tax and the tourist VAT refund registration fee (about 0.9% of GDP in 2021) are not included in tax revenues. These revenues are considered as non-tax revenue in accordance with the OECD classification, as set out in the Interpretative Guide in Annex A.
Source: Revenue and Customs Service of Fiji.
StatLink https://stat.link/tvkgb8

Table 4.9. Georgia: Details of tax revenue
Million GEL
	2000	2005	2010	2015	2016	2017	2018	2019	2020	2021
Total tax revenue	894	2 412	4 868	8 011	8 786	9 909	10 445	11 860	10 979	13 550
1000 Taxes on income, profits and capital gains	189	501	1 778	3 248	3 470	3 676	3 984	4 349	4 246	4 791
1100 Of individuals	108	291	1 202	2 223	2 414	2 919	3 247	3 483	3 327	3 776
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	80	210	576	1 025	1 056	757	737	866	919	1 015
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	145	429	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	145	429	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	429	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	0	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	46	60	192	290	363	395	441	474	434	511
4100 Recurrent taxes on immovable property	46	60	192	290	363	395	441	474	434	511
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	474	1 418	2 834	4 445	4 426	5 645	5 966	6 825	6 227	8 128
5100 Taxes on production, sale, transfer, etc	464	1 408	2 834	4 445	4 426	5 645	5 966	6 825	6 227	8 128
5110 General taxes on goods and services	289	987	2 203	3 506	3 286	4 123	4 427	5 239	4 533	6 173
5111 Value added taxes	289	987	2 203	3 506	3 286	4 123	4 427	5 239	4 533	6 173
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	175	421	631	940	1 140	1 523	1 539	1 586	1 694	1 955
5121 Excises	95	286	548	822	1 009	1 421	1 452	1 498	1 615	1 865
Tobacco	..	82	248	377	555	650	669	724	785	878
Alcoholic beverages	..	21	41	71	79	74	74	72	67	86
Petroleum	..	83	96	95	129	265	275	275	257	295
Diesel	..	27	49	82	87	203	226	224	199	235
Kerosene and other oil products	..	5	8	10	9	17	18	20	21	26
Natural gas for cars	..	0	5	21	13	30	35	31	22	21
Motor cars engine volume	..	42	60	117	111	109	123	118	140	185
Other excises	..	26	41	49	27	73	32	34	124	138
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	53	124	70	69	70	72	73	79	74	86
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	11	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	13	49	61	30	14	9	5	4
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	14	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	10	10	0	0	0	0	0	0	0	0
5210 Recurrent taxes	10	10	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	9	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	10	1	0	0	0	0	0	0	0	0
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	40	3	64	27	527	193	54	212	73	120
6100 Paid solely by business	..	..	..	..	..	..	..	..	..