5. Detailed country tables, 1965-2020

Abstract

Chapter 5 provides detailed country information on tax revenues for each OECD country.

5.1. Tax revenues

In all the following tables, the symbol (..) indicates not available or not applicable. The main series in this chapter cover a selection of years between 1965 and 2020. A complete series is available online. Data for 1955 and 1960 (for nineteen OECD countries) are provided in Part V of the 1998 edition of this Report.

Table 5.1. Australia: Details of tax revenue, 1965-2020
Million AUD
	1965	1980	1990	2000	2007	2010	2013	2015	2019	2020
Total tax revenue	5 024	39 878	116 500	214 753	346 772	356 747	431 200	460 729	548 914	590 730
1000 Taxes on income, profits and capital gains	2 547	22 383	66 542	124 427	206 134	202 184	246 073	261 345	324 826	348 274
1100 Of individuals	1 729	17 532	50 062	80 991	127 587	138 163	169 972	191 720	230 798	236 926
1110 On income and profits	1 729	17 532	49 888	80 991	127 587	138 163	169 972	191 720	230 798	236 926
1120 On capital gains	0	0	174	0	0	0	0	0	0	0
1200 Corporate	818	4 851	16 480	43 436	78 547	64 021	76 101	69 625	94 028	111 348
1210 On profits	818	4 851	16 315	43 436	78 547	64 021	76 101	69 625	94 028	111 348
Income tax on companies	791	4 574	15 220	42 221	76 655	62 549	74 535	67 794	91 918	109 819
Dividend and interest taxes	17	161	899	846	1 892	1 472	1 566	1 831	2 110	1 529
Other withholding taxes	0	116	196	369	..	..	..	..	..	..
1220 On capital gains	0	0	165	0	0	0	0	0	0	0
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	0	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	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	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	157	1 988	7 115	9 624	16 407	18 492	22 210	23 354	25 701	26 383
4000 Taxes on property	576	3 105	10 427	18 825	31 130	33 498	40 929	49 168	53 982	59 509
4100 Recurrent taxes on immovable property	341	1 886	6 148	9 067	15 615	19 907	23 603	26 649	33 803	34 471
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	137	175	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	131	174	..	..	..	..	..	..	..	..
Estate duty central government	36	17	..	..	..	..	..	..	..	..
St. and loc. estate probate and succession	95	157	..	..	..	..	..	..	..	..
4320 Gift taxes	7	1	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	98	1 044	4 279	9 758	15 515	13 591	17 326	22 519	20 179	25 038
4500 Non-recurrent taxes	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	1 744	12 402	32 416	61 877	93 101	102 573	121 988	126 862	144 405	156 564
5100 Taxes on production, sale, transfer, etc.	1 508	11 097	27 213	56 179	84 104	90 824	101 312	109 050	123 639	135 100
5110 General taxes	370	2 102	9 365	25 830	44 739	48 146	54 711	60 680	65 720	75 298
5111 Value added taxes	0	0	0	23 854	43 634	46 910	53 409	59 177	64 048	73 297
5112 Sales tax	370	2 102	9 365	1 976	1 105	1 236	1 302	1 503	1 672	2 001
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	1 138	8 995	17 848	30 349	39 365	42 678	46 601	48 370	57 919	59 802
5121 Excise duties	781	6 183	11 975	19 768	24 357	26 689	26 472	22 541	24 065	25 856
Excises central government	752	5 834	10 359	19 019	23 526	25 803	25 648	21 625	23 116	24 503
Statutory corporate payments	0	83	378	295	231	452	343	405	480	819
Primary production charges	29	266	1 238	454	600	434	481	511	469	534
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	271	1 799	3 319	4 606	6 070	5 828	9 280	14 046	19 507	18 123
Customs duties central government	271	1 799	3 319	4 606	6 070	5 828	9 280	14 046	19 507	18 123
5124 Taxes on exports	1	117	57	0	10	11	10	11	0	0
Customs duties on coal exports	0	85	54	..	0	0	0	0	..	..
Other	1	32	3	..	10	11	10	11	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	85	896	2 497	5 975	8 928	10 150	10 839	11 772	14 347	15 823
Taxes race meetings	31	240	651	301	359	373	326	265	596	795
Poker machines	16	140	295	2 074	3 009	3 125	3 238	3 684	3 202	3 935
Lotteries	7	122	325	890	1 118	1 141	1 250	1 362	1 676	1 813
Levies on fire insurance companies	16	157	363	574	937	1 232	740	786	932	1 115
Other	15	237	863	2 136	3 505	4 279	5 285	5 675	7 941	8 165
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 perform activities	236	1 305	5 203	5 698	8 997	11 749	20 676	17 812	20 766	21 464
5210 Recurrent taxes	197	1 260	5 109	5 698	8 997	11 749	20 676	15 898	18 609	19 831
5211 Paid by households: motor vehicles	65	448	1 373	2 748	4 381	5 064	6 533	7 253	8 128	8 479
5212 Paid by others: motor vehicles	65	351	937	1 285	2 005	2 397	2 357	2 649	3 174	3 653
Fees on motor vehicle registry	46	312	794	778	1 165	1 499	1 338	1 530	1 975	2 201
Drivers licences	12	30	111	0	0	0	0	0	0	0
Stamp duty on vehicle registry	6	9	32	506	839	898	1 019	1 119	1 199	1 452
5213 Paid in respect of other goods	67	461	2 799	1 665	2 611	4 288	11 786	5 996	7 307	7 699
Broadcasting tv licences	37	21	125	210	288	150	157	128	37	14
Business franchise lic. tobac. fuel	0	221	2 016	227	0	0	2	1	0	0
Other taxes	2	12	33	1 129	2 321	4 136	11 603	5 846	7 265	7 675
Liquor taxes	28	206	603	97	2	1	24	22	5	10
Dog licenses	0	1	22	0	0	0	0	0	0	0
5220 Non-recurrent taxes	39	45	94	0	0	0	0	1 914	2 157	1 633
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	195	2 585	991	323	460	414	363
Tax expenditure component	..	..	..	175	178	110	215	334	292	252
Transfer component	..	..	..	20	2 407	881	108	126	122	111
Non-wastable tax credits against 1210	..	..	..	0	4 564	5 726	7 914	8 951	10 190	9 727
Tax expenditure component	..	..	..	..	1 922	2 253	2 147	3 438	3 471	3 258
Transfer component	..	..	..	..	2 642	3 473	5 767	5 513	6 719	6 469
Total tax revenue on cash basis	5 024	39 878	116 500	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	214 753	346 772	356 747	431 200	460 729	548 914	590 730
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	175	2 100	2 363	2 362	3 772	3 763	3 510
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	214 928	348 872	359 110	433 562	464 501	552 677	594 240
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	214 928	348 872	359 110	433 562	464 501	552 677	594 240
.. Not available
Note: 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/uk1ipy

Table 5.2. Austria: Details of tax revenue, 1965-2020
Million EUR
	1965	1980	1990	2000	2007	2010	2013	2015	2019	2020
Total tax revenue	6 210	29 759	54 040	90 324	115 146	121 192	138 099	148 469	169 250	160 711
Total tax revenue exclusive of taxes collected for the EU	..	..	54 040	89 897	114 728	120 843	137 741	147 841	168 564	159 995
1000 Taxes on income, profits and capital gains	1 584	7 959	13 797	25 553	34 319	34 021	39 792	44 796	49 888	44 597
1100 Of individuals	1 240	6 899	11 326	19 890	25 741	27 098	31 474	35 841	38 262	35 595
1110 On income and profits	1 240	6 899	11 326	19 890	25 741	27 098	31 474	35 841	38 262	35 595
Income tax	415	1 576	2 501	3 202	3 253	3 358	3 737	4 274	5 592	4 210
Special income tax	0	0	0	0	0	0	0	0	0	0
Wage tax	417	4 626	7 823	15 630	20 607	21 783	25 669	28 429	29 631	28 686
Tax on industry and trade	196	402	454	7	0	0	0	0	0	0
Tax on capital yields	2	14	46	354	970	938	981	1 979	1 683	1 342
Contribution to chambers	60	279	501	697	910	1 018	1 087	1 159	1 355	1 358
Water supply fund	151	0	0	0	0	0	0	0	0	0
Contribution emergency fund	0	0	0	0	0	0	0	0	0	0
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	334	1 049	1 930	4 157	6 622	5 519	6 963	7 659	10 795	8 182
1210 On profits	334	1 049	1 930	4 157	6 622	5 519	6 963	7 659	10 795	8 182
Corporation tax	195	698	998	3 865	6 094	4 978	6 377	6 752	9 995	7 526
Tax on industry and trade	83	254	624	10	0	1	0	0	0	0
Special tax on income	0	0	0	0	0	0	0	0	0	0
Tax on capital yields	5	33	108	118	346	347	370	684	561	447
Water supply fund	35	0	0	0	0	0	0	0	0	0
Contribution emergency fund	0	0	0	0	0	0	0	0	0	0
Contribution to chambers	14	58	200	164	182	193	216	224	240	210
Directors tax	2	6	0	0	0	0	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	10	12	540	1 506	1 956	1 405	1 354	1 295	830	819
Fines related to tax offences	10	12	18	33	77	99	73	70	85	28
Tax on interest	0	0	522	1 473	1 879	1 305	1 282	1 225	746	791
2000 Social security contributions	1 548	9 200	17 763	30 510	38 453	41 423	46 845	49 867	59 083	59 094
2100 Employees	686	3 792	7 512	12 477	15 612	16 846	18 931	20 115	23 778	23 857
2110 On a payroll basis	..	..	..	12 477	15 612	16 846	18 931	20 115	23 778	23 857
Health insurance contributions	..	..	..	2 606	3 326	3 675	4 082	4 347	5 206	5 249
Pension insurance contributions	..	..	..	6 410	8 274	8 986	10 183	10 896	13 216	13 350
Pension contributions, civil servants	..	..	..	1 489	1 579	1 625	1 672	1 629	1 553	1 504
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	2 803	3 040	3 567	3 504
Health insurance contributions, local government employees	..	..	..	100	130	156	169	181	206	222
Special unemployment insurance contributions	..	..	..	17	19	20	22	23	29	29
2120 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2200 Employers	721	4 563	8 768	14 651	18 091	19 421	21 922	23 281	27 826	27 733
2210 On a payroll basis	..	..	..	14 651	18 091	19 421	21 922	23 281	27 826	27 733
Health insurance contributions	..	..	..	2 667	3 395	3 669	4 075	4 339	5 197	5 240
Pension insurance contributions	..	..	..	7 888	10 214	11 145	12 642	13 549	16 475	16 648
Pension contributions, civil servants	..	..	..	438	376	361	297	298	261	244
Accident insurance contributions	..	..	..	952	1 157	1 254	1 409	1 394	1 527	1 459
Unemployment insurance contributions	..	..	..	1 854	2 284	2 385	2 803	3 040	3 567	3 504
Health insurance contributions, local government employees	..	..	..	101	141	157	170	181	207	222
Contributions to sickness benefit fund	..	..	..	341	0	0	0	0	0	0
Special pension contributions, nightshift workers	..	..	..	11	18	15	31	38	44	46
Contributions to insolvency fund	..	..	..	381	488	416	473	419	394	234
Special unemployment insurance contributions construction workers	..	..	..	17	19	20	22	23	154	136
2220 On an income tax basis	..	..	..	0	0	0	0	0	0	0
2300 Self-employed or non-employed	141	845	1 482	3 382	4 750	5 155	5 993	6 470	7 479	7 504
2310 On a payroll basis	..	..	..	3 382	4 750	5 155	5 993	6 470	7 479	7 504
Health insurance contributions	..	..	..	1 971	2 724	3 090	3 441	3 664	4 142	4 219
Pension insurance contributions	..	..	..	1 117	1 527	1 524	1 973	2 210	2 712	2 574
Pension contributions, civil servants (retired)	..	..	..	116	274	297	315	317	308	311
Accident insurance contributions	..	..	..	77	85	88	95	98	110	178
Health insurance contributions, local government employees	..	..	..	101	140	156	169	181	206	222
2320 On an income tax basis	..	..	..	0	0	0	0	0	0	0
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	472	2 097	3 259	5 788	7 266	8 359	9 489	10 040	10 775	10 447
Emplr. contr. equaliz. of family.burdens	318	1 397	2 147	3 140	3 915	4 762	5 319	5 623	5 548	5 389
Tax on sum of wages	82	375	669	1 735	2 238	2 402	2 742	2 911	3 471	3 326
Promotion residential buildings	44	217	389	595	754	811	915	965	1 157	1 149
Tax on employment (Vienna undergr.)	0	20	21	21	22	22	67	65	70	69
Special levy for households allowances	26	80	0	0	0	0	0	0	0	0
Disabled persons equalization levy	2	8	34	54	83	91	138	148	160	163
Contributions to chambers	0	0	0	242	253	271	308	327	369	352
4000 Taxes on property	246	858	1 473	1 206	1 572	1 555	2 341	1 965	2 158	2 195
4100 Recurrent taxes on immovable property	92	231	355	526	626	682	736	761	829	861
4110 Households	47	66	84	87	92	93	105	107	133	142
Duty on farms	9	15	20	20	20	20	29	30	40	32
Farm contr. equaliz. of family burdens	5	6	6	6	6	6	6	6	8	30
Farm contribution to chambers	14	23	32	32	39	40	43	44	51	49
Contr. residential buildings reconstruction	4	0	0	0	0	0	0	0	0	0
Land tax A	16	22	25	28	26	26	26	26	34	31
4120 Others	45	165	271	440	534	589	631	654	696	719
Tax on vacant plots	1	4	5	5	5	6	6	6	6	5
Land tax B	44	161	266	435	529	583	625	649	690	714
4200 Recurrent taxes on net wealth	103	401	642	1	0	0	0	0	0	0
4210 Individual	37	140	189	1	..	..	..	..	..	..
Capital tax	25	109	189	1	..	..	..	..	..	..
Contribution emergency fund	0	0	0	0	..	..	..	..	..	..
Tax on industry and trade	10	26	0	0	..	..	..	..	..	..
Contribution to chambers	2	6	0	0	..	..	..	..	..	..
4220 Corporate	66	260	453	0	..	..	..	..	..	..
Capital tax	24	139	322	0	..	..	..	..	..	..
Capital death duty	20	53	131	0	..	..	..	..	..	..
Contribution emergency fund	0	0	0	0	..	..	..	..	..	..
Tax on industry and trade	19	56	0	0	..	..	..	..	..	..
Contribution to chambers	3	13	0	0	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	16	50	77	111	155	35	19	12	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	35	176	399	568	791	828	858	1 116	1 318	1 320
Land transfer tax	30	150	251	452	644	727	790	1 014	1 317	1 319
Capital transfer tax	5	27	148	115	147	102	67	102	1	1
4500 Non-recurrent taxes	0	0	0	0	0	10	728	76	11	14
4510 On net wealth	..	..	..	..	..	0	717	4	0	0
Withholding tax	..	..	..	..	..	..	717	4	0	0
4520 Other non-recurrent taxes	..	..	..	..	..	10	11	72	11	14
Foundation tax	..	..	..	..	..	10	11	72	11	14
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	2 321	9 379	17 034	26 497	32 609	34 740	38 701	41 064	46 533	43 690
5100 Taxes on production, sale, transfer, etc.	2 275	9 006	16 169	24 616	30 180	32 114	35 721	37 633	42 488	39 625
5110 General taxes	1 160	5 984	11 229	16 857	20 941	22 711	24 920	26 282	30 426	28 437
5111 Value added taxes	0	5 984	11 229	16 857	20 941	22 711	24 920	26 282	30 426	28 437
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	1 160	0	0	0	0	0	0	0	0	0
Turnover tax	664	..	..	..	..	..	..	..	..	..
Additional federal levy-turnover	332	..	..	..	..	..	..	..	..	..
Additional lieu invoice stp.	164	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	1 115	2 996	4 873	7 721	9 236	9 400	10 800	11 348	12 057	11 186
5121 Excise duties	610	2 219	3 290	5 484	6 760	6 921	7 598	7 749	8 217	7 246
Tax on beer	39	44	56	161	200	198	193	189	190	194
Tax on wine	7	0	0	0	0	0	0	0	0	0
Tax on sparkling wine	1	7	25	25	1	1	1	19	24	13
Tax on tobacco	188	519	820	1 197	1 446	1 502	1 664	1 782	1 891	1 983
Tax on mineral oils	50	136	1 426	2 726	3 689	3 854	4 173	4 218	4 480	3 579
Additional federal levy mineral oils	202	876	0	0	0	0	0	0	0	0
Special duty alcoholic drinks	0	142	193	0	0	0	0	0	0	0
Special duty vehicles	0	0	0	0	0	0	0	0	0	0
Duty on starch products	0	4	13	0	0	0	0	0	0	0
Beverage tax	46	216	364	178	3	-1	-1	0	0	0
Other receipts-Market Organisation Act	26	35	9	0	1	0	0	0	0	0
Transport equality levy	0	5	1	0	0	0	0	0	0	0
Market Organisation Act - milk	35	177	192	0	0	0	0	0	0	0
Market Organisation Act - livestock	0	0	0	0	0	0	0	0	0	0
Market Organisation Act - grain	16	23	142	0	0	0	0	0	0	0
Duty promotion milk distrib.	0	34	13	0	0	0	0	0	0	0
Special tax on mineral oils	0	0	37	0	0	0	0	0	0	0
Duty on vehicles (fuel consumption)	0	0	0	433	457	453	455	395	555	440
Agricultural fund	0	0	0	23	16	18	18	17	17	17
Tax on energy	0	0	0	562	764	726	886	931	866	836
Social contributions to the artists' fund	0	0	0	0	11	6	7	13	7	8
Duty on exceeding milk-quota	0	0	0	36	24	6	26	11	0	0
Car registration taxes	0	0	0	143	148	158	175	174	188	175
5122 Profits of fiscal monopolies	37	57	52	130	122	129	324	328	400	380
Duty on spirits	5	14	17	130	122	129	130	120	154	138
Federal monopolies salt	1	0	0	0	0	0	0	0	0	0
Federal monopolies spirits	30	43	35	0	0	0	0	0	0	0
Federal monopolies gambling	0	0	0	0	0	0	194	208	246	242
5123 Customs and import duties	332	354	677	351	390	340	328	415	488	474
Customs duties	310	237	418	352	390	339	328	415	488	474
Other import duties	0	21	61	0	0	0	0	0	0	0
Contribution promote foreign trade	10	63	171	0	0	0	0	0	0	0
Import equalization duties	12	33	27	0	0	0	0	0	0	0
5124 Taxes on exports	8	36	1	0	0	0	0	0	0	0
Contribution to promote foreign trade	8	36	1	..	..	..	..	..	..	..
5125 Taxes on investment goods	0	33	0	0	0	0	0	0	0	0
5126 Taxes on specific services	129	297	854	1 720	1 967	2 005	2 545	2 852	2 951	3 086
Insurance tax	25	135	384	745	993	1 017	1 056	1 122	1 215	1 240
Transport tax	63	0	0	0	0	0	0	0	0	0
Duty on casinos	2	28	64	105	71	55	45	70	114	80
Fire protection tax	5	24	50	45	54	56	57	61	67	67
Advertisement tax	7	31	65	62	0	0	0	0	0	0
Entertainment tax	2	2	2	5	8	9	21	18	0	0
Tax on tourism	8	43	71	103	142	171	182	186	261	235
Amusement tax	13	17	51	73	94	107	84	30	18	9
Announcement tax	3	18	40	81	0	1	0	0	0	0
Tax on interest yields	0	0	0	0	0	0	0	0	0	0
Tax on gambling stakes - licences	0	0	116	197	202	221	251	254	273	276
Tax on advertisement	0	0	0	33	108	110	110	107	106	88
Levy on dangerous waste	0	0	10	71	72	51	53	56	69	100
Duty for airways security	0	0	0	28	56	30	0	0	0	0
Tax on gambling stakes - gains	0	0	0	171	166	176	0	0	0	0
Flight Charge	0	0	0	0	0	0	98	109	72	23
Financial Institutions Stability Fees	0	0	0	0	0	0	588	640	558	724
SRF Contributions	..	..	0	0	0	0	0	198	198	242
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	34	-3	4	4	4	0	0
Levy on sugar	..	..	..	34	-3	4	4	4	..	..
5130 Unallocable between 5110 and 5120	0	26	66	38	3	4	2	4	5	2
Fines related to tax offenses	..	26	66	38	3	4	2	4	5	2
5200 Taxes on use of goods and perform activities	46	373	865	1 881	2 429	2 626	2 980	3 431	4 045	4 065
5210 Recurrent taxes	38	335	757	1 733	2 253	2 416	2 715	3 124	3 564	3 631
5211 Paid by households: motor vehicles	22	156	366	811	1 173	1 293	1 482	1 814	2 106	2 172
5212 Paid by others: motor vehicles	13	41	97	298	370	334	352	421	487	496
5213 Paid in respect of other goods	3	138	294	624	710	789	881	890	971	963
Hunting and fishing duties	1	4	7	10	10	10	19	22	25	15
Dog tax	1	4	6	8	10	11	17	18	21	21
Contribution to promotion of arts	1	3	8	71	120	132	147	143	163	162
Tax on radio and tv - licenses	0	15	46	450	571	636	698	708	763	765
Road transport duty	0	112	226	84	0	0	0	0	0	0
5220 Non-recurrent taxes	8	38	108	147	175	210	265	307	481	434
Certain user fees; taxes on emission of noxious gases	8	38	108	147	175	210	265	307	481	434
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	38	266	714	770	928	1 095	931	737	814	688
Tax on financial institutions	0	0	123	-3	0	0	0	0	0	0
Administration duties	4	17	32	278	366	521	517	302	341	352
Stamp fees	7	46	76	135	92	84	27	32	35	25
Contributions of interested persons	0	0	130	0	0	0	0	0	0	0
Parking duty	0	0	6	0	0	0	0	0	0	0
Contrbutions to students' associations	0	0	0	4	8	11	12	11	15	14
Duty on contribution to political parties	0	0	0	0	-1	1	0	0	0	0
Other fees, taxes on production n.e.c.	0	0	0	272	346	353	227	252	264	223
Embossing fee	0	0	0	0	1	1	1	1	1	0
Other taxes	28	202	347	82	115	124	145	137	153	70
Compensation levy according to the Vienna Tree Protection Act	..	..	0	1	1	2	1	2	5	3
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	352	390	339	328	415	488	474
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	..	198	198	242
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	650	650	650	570	540	330	330
Tax expenditure component	..	..	..	590	450	422	341	295	210	210
Transfer component	..	..	..	60	200	228	229	245	120	120
Non-wastable tax credits against 1210	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 210	29 759	54 040	90 299	115 045	120 735	137 970	148 036	168 681	158 726
Total tax revenue on accrual basis	..	..	..	90 324	115 146	121 192	138 099	148 469	169 250	160 711
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	..	..	..	..	..	..	..
Taxes excluded from National Accounts	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	..	..	590	450	422	341	295	210	210
Capital transfer for uncollected revenue	..	..	..	..	..	..	..	..	..	-517
Voluntary social security contributions	..	..	..	206	256	339	299	321	336	344
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	91 120	115 853	121 953	138 739	149 085	169 796	160 748
Imputed social contributions	..	..	..	2 485	2 177	2 106	1 972	1 925	1 703	1 640
National Accounts: Taxes and all social contributions	..	..	..	93 605	118 030	124 060	140 711	151 010	171 499	162 388
.. Not available
Note: Year ending 31st December. From 1995 data are on accrual basis. The pre-1995 figures are not in all cases comparable with those from the following years (due to the switch to the new System of National Accounts implemented only from 1995 onwards).
Source: Statistics Austria.
StatLink https://stat.link/b0dgvi

Table 5.3. Belgium: Details of tax revenue, 1965-2020
Million EUR
	1965	1980	1990	2000	2007	2010	2013	2015	2019	2020
Total tax revenue	6 421	37 443	70 408	112 710	147 861	156 317	177 657	184 374	203 451	195 051
Total tax revenue exclusive of taxes collected for the EU	..	..	..	111 675	146 411	155 042	176 479	182 758	201 498	193 310
1000 Taxes on income, profits and capital gains	1 774	15 379	25 983	43 461	52 854	53 313	62 762	65 572	71 827	69 113
1100 Of individuals	1 317	13 626	22 538	35 318	41 020	44 027	50 518	51 877	54 027	54 104
1110 On income and profits	1 317	13 626	22 538	35 318	41 020	44 027	50 518	51 877	54 027	54 104
Immovable income withholding tax	148	532	1 053	1 857	0	0	0	0	0	0
Movable income withholding tax	119	1 062	3 014	1 755	2 351	2 426	4 314	4 104	3 700	3 120
Earned income withholding tax	740	9 119	15 422	27 778	36 022	39 829	44 686	45 658	47 635	48 443
Advance payments PIT	125	1 776	2 144	1 959	1 747	1 611	1 508	1 547	1 586	1 474
Non residents tax	0	-2	4	585	792	810	841	926	1 133	1 235
Assessments PIT	183	1 128	878	774	-915	-1 697	-1 988	-1 512	-1 337	-1 445
Special social contributions	0	0	19	602	957	1 032	1 117	1 106	1 267	1 223
Other income taxes	0	12	2	8	65	17	41	48	42	54
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	397	1 744	3 405	8 065	11 749	9 249	12 192	13 644	17 730	14 941
1210 On profits	397	1 744	3 405	8 065	11 749	9 249	12 192	13 644	17 730	14 941
Immovable income withholding tax (corporate)	33	0	0	0	0	0	0	0	0	0
Movable income withholding tax (corporate)	41	367	1 206	527	686	315	477	466	354	200
Advance payments (corporate)	262	1 273	2 735	7 112	9 733	7 691	7 930	8 539	14 622	12 426
Assessments (corporate)	60	79	-553	404	1 270	1 196	3 662	4 466	2 571	2 246
Non residents tax (corporate)	0	-6	18	17	41	43	113	154	191	46
Other income taxes (corporate)	0	32	-2	5	19	4	10	19	-7	24
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	61	9	40	77	85	38	52	51	71	68
Former income taxes	51	0	0	0	0	0	0	0	0	0
Penalties	3	0	0	0	0	0	0	0	0	0
Other	7	9	40	77	85	38	52	51	71	68
2000 Social security contributions	2 018	10 798	23 386	34 865	45 929	50 674	56 527	58 812	63 203	62 276
2100 Employees	569	3 130	7 152	10 932	13 847	14 996	16 476	17 036	19 071	18 846
2110 On a payroll basis	..	3 130	7 152	10 932	13 847	14 996	16 476	17 036	19 071	18 846
On gross wages	..	3 130	7 062	10 932	13 847	14 996	16 476	17 036	19 071	18 846
On social benefits	..	0	89	0	0	0	0	0	0	0
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	1 320	6 791	14 689	21 027	28 216	31 041	34 915	36 240	37 902	37 325
2210 On a payroll basis	..	6 791	14 689	21 027	28 216	31 041	34 915	36 240	37 902	37 325
Contributions by government	..	1 059	1 769	3 105	4 493	5 381	6 678	7 686	8 557	8 698
Contributions by other sectors	..	5 732	12 920	17 922	23 723	25 661	28 236	28 554	29 345	28 627
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	129	877	1 546	2 906	3 866	4 637	5 136	5 537	6 230	6 104
Self-employed	..	803	1 230	2 053	2 678	3 342	3 703	3 975	4 327	4 088
Unemployed	..	0	0	0	0	0	0	0	0	0
Retired	..	29	198	709	1 012	1 134	1 324	1 449	1 778	1 890
Other	..	45	118	144	176	161	109	113	125	127
2310 On a payroll basis	..	877	1 546	2 906	3 866	4 637	5 136	5 537	6 230	6 104
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
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	6	7	8	8	9	5
Levy on public mandates	..	..	..	..	6	7	8	8	9	5
4000 Taxes on property	240	1 161	2 679	5 282	10 550	11 252	13 805	14 408	16 358	15 615
4100 Recurrent taxes on immovable property	2	210	599	1 164	4 146	4 632	5 187	5 433	6 145	6 057
4110 Households	0	26	63	102	2 779	3 115	3 478	3 651	4 174	4 127
4120 Others	2	184	536	1 063	1 367	1 517	1 710	1 782	1 971	1 930
Tax on non profit institutions	2	7	17	41	32	33	38	41	47	50
Immovable income withholding tax (corporate)	0	177	519	929	1 269	1 416	1 584	1 651	1 830	1 794
Regional tax (Brussels)	0	0	0	94	66	68	88	90	94	86
4200 Recurrent taxes on net wealth	0	0	0	92	253	237	451	661	922	984
4210 Individual	..	..	..	0	0	0	0	0	0	0
4220 Corporate	..	..	..	92	253	237	451	661	922	984
4300 Estate, inheritance and gift taxes	75	309	504	1 101	2 053	2 269	3 096	2 996	2 936	2 967
4310 Estate and inheritance taxes	69	281	475	1 042	1 702	1 939	2 634	2 504	2 400	2 411
4320 Gift taxes	6	29	29	59	351	330	463	492	536	556
4400 Taxes on financial and capital transactions	163	633	1 478	2 669	3 704	3 493	3 886	4 358	5 379	4 961
Registration duties	153	527	1 213	1 967	3 325	3 210	3 542	3 899	4 911	4 403
Mortgage duties	2	10	29	37	76	75	72	93	95	84
Court duties	2	8	29	38	31	34	37	41	32	19
Economic expansion fund	0	0	0	0	0	0	0	0	0	0
Tax on stock exchange transactions	4	31	92	386	234	134	193	287	298	413
Tax on stock exchange listings	2	4	21	0	0	0	0	0	0	0
Tax on bearer securities	0	0	0	79	3	0	6	0	0	0
Stamp duties	0	53	94	161	35	40	36	38	42	42
4500 Non-recurrent taxes	0	0	0	74	163	327	877	643	456	321
4510 On net wealth	..	..	..	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	..	..	..	74	163	327	877	643	456	321
Tax on long term savings	..	..	..	74	163	194	207	413	342	203
Voluntary disclosure tax	..	..	..	0	0	0	0	0	0	0
Voluntary disclosure tax (Diamond)	..	..	..	0	0	0	0	0	0	0
Voluntary disclosure tax (bis)	..	..	..	0	0	133	614	152	28	26
Voluntary disclosure tax (ter)	..	..	..	0	0	0	54	78	85	92
Special contribution on credit associations	..	..	..	0	0	0	2	0	0	0
4600 Other recurrent taxes on property	0	8	99	182	232	294	309	318	522	325
Levy for fighting the non-use of an electric power production site by a producer	..	..	..	0	-16	0	0	0	0	0
Transfer to the Fund for Industrial Accidents of recognized private insurance corporations	..	..	..	182	249	294	309	318	305	297
Tax on securities accounts	..	..	..	0	0	0	0	0	217	27
5000 Taxes on goods and services	2 386	10 105	18 360	29 103	38 462	41 035	44 509	45 535	52 054	48 043
5100 Taxes on production, sale, transfer, etc.	2 187	9 606	17 387	27 000	36 091	38 646	42 079	43 043	49 165	45 293
5110 General taxes	1 355	6 321	11 570	18 258	24 411	25 882	27 979	28 170	32 563	30 008
5111 Value added taxes	0	6 321	11 547	18 132	24 140	25 628	27 738	27 952	32 181	29 761
VAT	..	6 293	11 491	18 132	24 140	25 628	27 738	27 952	32 181	29 761
Vehicle immatriculation tax	..	28	56	0	0	0	0	0	0	0
5112 Sales tax	0	0	23	126	271	253	241	219	381	247
5113 Other	1 355	0	0	0	0	0	0	0	0	0
Taxes assimilated to stamp duties	1 355	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	832	3 285	5 818	8 742	11 680	12 764	14 100	14 873	16 602	15 285
5121 Excise duties	531	1 997	3 478	5 690	7 367	7 783	8 036	8 649	9 990	9 031
Mineral oil	278	1 109	2 017	3 392	3 891	4 148	4 072	4 556	5 426	4 401
Liquified gases and benzol	0	4	0	0	0	0	0	0	0	0
Tobacco	132	501	868	1 342	1 821	1 885	2 197	2 262	2 404	2 451
Spirits	23	123	191	206	225	235	272	318	311	344
Consumption tax on alcohol and spirits	26	54	0	0	0	0	0	0	0	0
Fermented sparkling beverages	1	7	11	24	39	57	77	92	104	90
Fermented fruit beverages	18	57	88	101	115	116	132	148	174	186
Beer	38	93	170	208	191	188	183	194	200	180
Non-alcoholic beverages	10	44	113	148	49	54	58	56	183	186
Coffee, sugar and syrup	5	5	22	13	12	13	15	14	15	15
Levy on energy	0	0	0	193	341	383	337	343	340	321
Intermediate alcoholic products	0	0	0	32	28	26	26	26	25	26
Inspection fee on domestic fuel oil	0	0	0	29	43	51	41	36	30	32
Ecotax	0	0	0	2	1	0	1	0	0	0
Levy on packaging	0	0	0	0	296	320	332	336	349	372
Federal contribution on electricity and natural gas	0	0	0	0	311	292	281	269	430	430
Environmental charge	0	0	0	0	5	15	14	1	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	272	627	809	960	1 388	1 234	1 185	1 373	1 683	1 440
Import duties	206	0	0	0	0	0	0	0	0	0
Levies on agricultural products	63	0	0	0	0	0	0	0	0	0
ECSC levies	2	0	0	0	0	0	0	0	0	0
EU levies, import duties	0	383	716	932	1 365	1 210	1 149	1 368	1 683	1 440
EU levies on agricultural products	0	244	93	28	23	23	36	5	0	0
5124 Taxes on exports	0	1	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	29	452	937	1 365	2 044	2 454	3 136	3 210	3 320	3 398
Gambling and betting tax	9	47	51	45	64	77	73	80	107	93
Insurance levy	19	404	885	1 282	1 930	2 123	2 285	2 307	2 512	2 566
Bill-posting tax	0	0	1	1	3	3	3	3	3	3
Deposit insurance	0	0	0	36	48	252	609	441	428	435
Resolution fund	..	..	..	0	0	0	167	380	270	301
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	208	593	726	881	1 294	1 743	1 640	1 609	1 416
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	199	496	966	2 096	2 363	2 384	2 420	2 482	2 877	2 738
5210 Recurrent taxes	199	496	966	1 887	2 032	2 005	2 023	2 032	1 973	1 934
Traffic tax	100	368	712	1 413	1 693	1 702	1 830	1 851	1 897	1 880
5211 Paid by households: motor vehicles	0	204	458	889	1 051	1 054	1 148	1 163	1 270	1 260
5212 Paid by others: motor vehicles	0	164	254	525	642	648	683	689	626	620
5213 Paid in respect of other goods	99	127	254	474	338	303	193	181	76	54
Tax on entertainment devices	6	20	20	71	56	58	74	56	53	30
Tax on pubs	1	5	24	18	0	0	0	0	0	0
Hunting tax	2	0	0	0	0	0	0	0	0	0
Local taxes	90	15	19	38	99	112	10	22	23	24
Radio and television licence fees	0	87	191	347	184	133	108	103	0	0
5220 Non-recurrent taxes	0	0	0	209	332	379	397	451	904	804
Vehicle registration tax	..	..	..	209	332	379	360	349	497	455
Vehicle registration tax (households)	..	..	..	139	221	252	240	233	331	303
Vehicle registration tax (others)	..	..	..	70	111	126	120	116	166	152
Emission permits	..	..	..	0	0	0	36	101	407	349
5300 Unallocable between 5100 and 5200	0	3	7	7	7	6	10	9	13	12
6000 Other taxes	2	0	0	0	61	36	46	40	0	0
6100 Paid solely by business	0	..	..	..	0	0	0	0	..	..
6200 Other	2	..	..	..	61	36	46	40	..	..
Fines and interest	2	..	..	..	0	0	0	0	..	..
Memorandum items
Customs duties collected on behalf of the EU	..	..	..	960	1 388	1 234	1 185	1 373	1 683	1 440
SRF contributions collected on behalf of the EU	..	..	..	..	..	..	167	380	270	301
Other taxes collected on behalf of the EU	..	..	..	75	62	42	-7	9	..	..
Taxes and compulsory social security contributions paid by EU civil servants	..	..	..	310	521	685	665	731	879	939
Taxes paid by EU civil servants: income taxes	..	..	..	174	270	345	336	370	446	477
Taxes paid by EU civil servants: compulsory social security contributions	..	..	..	136	250	340	330	360	433	462
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	..	348	1 037	1 492	830	1 113	1 126
Tax expenditure component	..	..	..	..	78	588	1 077	537	863	868
Transfer component	..	..	..	..	270	449	415	293	250	258
Non-wastable tax credits against 1210	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Total tax revenue on cash basis	6 421	37 438	70 268	..	..	..	..	..	..	..
Total tax revenue on accrual basis	..	37 443	70 408	112 710	147 861	156 317	177 657	184 374	203 451	195 051
Conciliation with National Accounts
Additional taxes included in National Accounts	..	107	447	1 300	1 740	2 458	3 362	3 670	4 898	5 219
National lottery profits	..	107	262	279	225	243	215	206	185	185
Water levies	..	0	66	378	119	137	122	104	142	135
Sanitel levy	..	0	0	14	13	15	14	6	8	12
Levy on industrial waste	..	0	27	74	68	54	46	55	81	76
Levy on manure	..	0	0	11	11	5	5	1	2	4
Levy on household waste	..	0	0	20	..	..	..	..	..	..
Earned income withholding tax (EU)	..	0	93	174	270	345	336	370	446	477
Social contributions (EU)	..	0	0	136	250	340	330	360	433	462
Imputed social contributions (EU)	..	0	0	213	431	508	511	554	663	703
Green certificates	..	..	..	..	354	812	1 777	1 959	2 333	2 433
Contracts art. 81 (Managed Entry Agreements)	..	..	..	..	..	..	8	55	605	733
Taxes excluded from National Accounts	..	0	0	0	0	0	0	0	0	0
Deposit insurance	..	..	..	..	..	..	..	..	..	..
Difference in treatment of tax credits	..	0	..	..	78	588	1 077	537	863	868
Capital transfer for uncollected revenue	..	0	0	-291	-381	-597	-730	-547	-632	-970
VAT on products assessed but unlikely to be collected	..	..	..	-18	-276	-367	-488	-357	-479	-700
Earned income withholding tax assessed but unlikely to be collected	..	..	..	-40	-53	-71	-47	-49	-45	-70
Employers' actual social contributions assessed but unlikely to be collected	..	..	..	-233	-52	-159	-194	-141	-107	-200
Voluntary social security contributions	..	41	52	58	57	59	77	70	84	82
Miscellaneous differences	..	0	0	0	0	0	0	0	0	0
Reallocation national levels of government	..	..	..	..	..	..	..	..	..	..
Reallocation EU	..	..	..	..	..	..	..	..	..	..
National Accounts: Taxes and actual social contributions	..	37 590	70 907	113 564	148 924	158 318	180 932	187 550	208 001	199 547
Imputed social contributions	..	1 497	2 886	5 377	7 568	8 713	10 071	9 812	11 051	11 416
National Accounts: Taxes and all social contributions	..	39 087	73 793	118 940	156 492	167 031	191 003	197 362	219 052	210 962
.. Not available
Note: Year ending 31st December. From 1970, data are on accrual basis
Source: Institute for National Accounts; Federal Ministry of Finance.
StatLink https://stat.link/uovpxr

Table 5.4. Canada: Details of tax revenue, 1965-2020
Million CAD
	1965	1980	1990	2000	2007	2010	2013	2015	2019	2020
Total tax revenue	15 318	101 015	244 152	390 234	512 663	516 591	592 206	653 269	764 366	755 994
1000 Taxes on income, profits and capital gains	5 910	47 064	118 566	195 320	251 198	240 961	281 787	314 841	372 233	376 509
1100 Of individuals	3 464	34 451	99 722	143 652	190 025	180 894	214 054	240 304	275 584	278 855
1110 On income and profits	3 464	34 451	99 722	143 652	190 025	180 894	214 054	240 304	275 584	278 855
Taxes federal government	2 635	21 231	60 252	90 694	116 395	109 341	127 655	143 315	164 485	164 902
Taxes on individuals - province	829	13 220	39 470	52 958	73 630	71 553	86 399	96 989	111 099	113 953
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	2 276	11 741	17 190	47 643	54 272	54 101	62 359	67 894	86 615	89 503
1210 On profits	2 276	11 741	17 190	47 643	54 272	54 101	62 359	67 894	86 615	89 503
Taxes federal government	1 752	8 110	11 726	31 570	37 093	33 419	38 142	41 726	52 996	55 216
Taxes on corporations - province	524	3 631	5 464	16 073	17 179	20 682	24 217	26 168	33 619	34 287
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	170	872	1 654	4 025	6 901	5 966	5 374	6 643	10 034	8 151
Non-resident withhold taxes - federal	170	872	1 654	4 025	6 901	5 966	5 374	6 643	10 034	8 151
2000 Social security contributions	854	10 649	29 653	53 109	73 722	76 787	90 394	96 371	108 366	107 866
2100 Employees	318	3 756	10 634	21 361	29 361	30 626	36 057	38 685	44 228	44 461
Canada pension plan	47	1 265	3 745	9 401	16 194	16 852	20 021	21 491	25 257	25 699
Quebec pension plan	15	431	1 108	2 897	4 124	5 450	5 815	6 293	7 963	8 105
Employment insurance	164	1 393	5 284	7 782	7 084	7 388	9 198	9 772	9 680	9 331
Hospital insurance premiums	92	667	496	1 281	1 959	937	1 023	1 128	1 327	1 325
2110 On a payroll basis	..	..	10 634	20 976	28 654	29 689	35 034	37 557	42 901	43 136
2120 On an income tax basis	..	..	0	385	707	937	1 023	1 128	1 327	1 325
2200 Employers	536	6 697	18 449	30 307	41 922	43 525	51 261	54 380	60 205	59 403
Canada pension plan	48	1 266	3 745	9 401	16 194	16 852	20 021	21 491	25 257	25 699
Quebec pension plan	15	432	1 108	2 897	4 124	5 450	5 815	6 293	7 963	8 105
Employment insurance	164	2 006	7 398	10 894	9 917	10 343	12 877	13 681	13 553	13 064
Hospital insurance premiums	92	1 270	496	897	1 252	0	0	0	0	0
Social insurance levies	217	1 723	5 702	6 218	10 434	10 881	12 548	12 914	13 432	12 535
2210 On a payroll basis	..	..	18 449	30 307	41 922	43 525	51 261	54 380	60 205	59 403
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	196	570	1 442	2 440	2 636	3 076	3 307	3 933	4 002
Canada pension plan	..	153	478	1 200	2 096	2 181	2 591	2 781	3 268	3 326
Quebec pension plan	..	43	92	242	344	455	486	525	665	677
2310 On a payroll basis	..	196	570	1 442	2 440	2 636	3 076	3 307	3 933	4 002
2320 On an income tax basis	..	0	0	0	0	0	0	0	0	0
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	5 499	8 013	10 038	10 760	12 482	13 256	17 390	17 360
4000 Taxes on property	2 186	9 195	24 467	37 157	54 507	63 735	70 451	77 778	88 812	90 611
4100 Recurrent taxes on immovable property	1 830	8 315	20 189	30 242	44 567	51 702	57 769	62 651	70 781	72 198
On property provincial government	11	133	1 645	3 078	3 164	4 476	4 946	5 410	6 932	6 674
Personal property local government	17	0	18 544	27 165	41 403	47 226	52 823	57 241	63 849	65 524
Real property local government	1 802	8 182	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	25	512	1 911	4 171	2 970	1 523	414	372	459	460
4210 Individual	0	0	0	0	0	0	0	0	0	0
4220 Corporate	25	512	1 911	4 171	2 970	1 523	414	372	459	460
4300 Estate, inheritance and gift taxes	223	75	3	2	0	178	221	268	344	339
4310 Estate and inheritance taxes	216	75	3	2	..	178	221	268	344	339
On inheritances federal government	108	0	0	0	..	0	0	0	0	0
Succession duties provincial government	108	75	3	2	..	178	221	268	344	339
4320 Gift taxes	7	0	0	0	..	0	0	0	0	0
On gifts federal government	7	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	2 868	3 077	3 646	4 975	6 689	7 938
4500 Non-recurrent taxes	108	293	2 365	2 742	4 102	7 254	8 401	9 512	10 539	9 676
4510 On net wealth	0	0	0	0	0	0	0	0	0	0
4520 Other non-recurrent taxes	108	293	2 365	2 742	4 102	7 254	8 401	9 512	10 539	9 676
Special assessments and charges local govt.	108	293	2 365	2 742	4 102	7 254	8 401	9 512	10 539	9 676
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	6 202	32 909	63 092	94 468	122 855	123 752	136 396	150 275	176 608	162 781
5100 Taxes on production, sale, transfer, etc.	5 310	24 808	59 627	88 879	114 701	116 160	128 554	140 750	165 674	152 375
5110 General taxes	2 730	11 658	34 475	55 313	71 242	72 130	81 452	90 598	108 758	102 728
5111 Value added taxes	0	0	0	35 884	46 072	70 712	78 292	86 694	103 412	99 705
5112 Sales tax	2 730	11 658	34 475	19 429	25 170	1 418	3 160	3 904	5 346	3 023
Sales taxes federal government	813	5 429	16 866	0	0	0	0	0	0	0
Sales taxes provincial, local govt.	1 917	6 229	17 609	19 429	25 170	1 418	3 160	3 904	5 346	3 023
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	2 580	13 150	25 153	33 565	43 459	44 030	47 102	50 152	56 916	49 647
5121 Excise duties	1 499	6 805	14 473	18 417	22 759	23 281	24 470	25 284	28 859	27 901
Excises federal government	740	3 850	6 405	8 377	9 249	10 244	10 261	10 372	13 194	14 328
Liquor	..	..	926	1 103	1 224	1 554	1 488	1 521	1 881	2 023
Tobacco	..	..	2 247	2 176	2 466	3 025	3 019	2 875	3 024	3 024
Gasoline and motive fuel	..	..	2 472	4 807	5 272	5 306	5 460	5 678	5 795	5 055
Remitted gaming profits	..	..	45	0	0	0	0	0	0	0
Miscellaneous consumption taxes	..	..	715	291	287	358	294	297	2 494	4 226
Excises provincial government	759	2 955	8 067	10 039	13 510	13 037	14 209	14 912	15 665	13 573
Motor fuel	680	1 863	4 674	7 031	8 065	8 198	9 094	9 727	10 200	8 404
Tobacco	53	772	2 776	2 279	4 181	4 620	4 879	5 108	4 667	4 554
Other	26	320	617	730	1 264	219	236	77	798	615
5122 Profits of fiscal monopolies	294	1 406	3 758	8 756	11 565	11 565	12 059	13 016	14 316	10 562
Own enterprises contributions	294	1 406	3 758	8 756	11 565	11 565	12 059	13 016	14 316	10 562
5123 Customs and import duties	686	3 199	4 021	2 824	3 829	3 441	4 193	5 181	5 492	4 024
Customs and import duties federal govt.	686	3 199	4 021	2 824	3 829	3 441	4 193	5 181	5 492	4 024
5124 Taxes on exports	0	842	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	84	575	2 385	2 524	4 088	4 489	5 087	5 213	6 613	5 927
Tax on insurance premiums, provincial govt.	45	261	1 141	1 740	2 796	3 305	3 901	3 962	5 118	5 399
Tax on insurance premiums, federal govt.	0	1	1	1	11	28	13	10	9	13
Amusement and admission taxes	4	25	126	538	537	322	280	291	314	86
Air transportation taxes	0	166	488	0	403	600	662	722	800	264
Racetrack betting	35	122	155	55	36	36	32	33	23	19
Tax on meals and hotels	0	0	473	191	305	198	199	195	349	146
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	17	323	517	1 045	1 217	1 255	1 292	1 458	1 636	1 233
Other taxes federal government	0	98	272	758	762	557	439	544	499	349
Other taxes provincial government	17	225	245	287	455	698	853	914	1 137	884
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	892	8 101	3 465	5 589	8 154	7 592	7 842	9 525	10 934	10 406
5210 Recurrent taxes	306	1 500	2 393	3 644	4 368	4 452	5 017	5 589	6 288	6 203
5211 Paid by households: motor vehicles	103	666	1 056	1 696	2 241	1 986	2 237	2 478	2 980	2 926
5212 Paid by others: motor vehicles	141	509	697	1 039	1 242	1 153	1 343	1 552	1 740	1 705
5213 Paid in respect of other goods	62	325	640	909	885	1 313	1 437	1 559	1 568	1 572
5220 Non-recurrent taxes	586	6 601	1 072	1 945	3 786	3 140	2 825	3 936	4 646	4 203
Licences and permits local govt.	36	132	317	499	889	807	952	1 023	1 143	1 094
Licences and permits provincial govt.	550	6 469	755	1 446	2 897	2 333	1 873	2 913	3 503	3 109
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	166	1 198	2 875	2 167	342	596	696	748	957	867
6100 Paid solely by business	139	943	2 386	1 280	0	0	0	0	0	0
6200 Other	27	255	489	887	342	596	696	748	957	867
Poll tax local government	5	0	0	0	0	0	0	0	0	0
Miscellaneous local government	11	358	489	887	342	596	696	748	957	867
Other federal government	11	-103	0	0	0	0	0	0	0	0
Non-wastable tax credits
Non-wastable tax credits against 1110	..	..	..	1 633	5 550	6 415	7 326	7 510	13 910	13 958
Tax expenditure component	..	..	..	276	824	875	965	968	3 943	4 681
Transfer component	..	..	..	1 357	4 726	5 540	6 361	6 542	9 967	9 277
Non-wastable tax credits against 1210	..	..	..	1 758	3 445	4 726	3 754	3 768	4 431	4 374
Tax expenditure component	..	..	..	20	12	19	17	15	25	23
Transfer component	..	..	..	1 738	3 433	4 707	3 737	3 753	4 406	4 351
Total tax revenue on cash basis	15 318	101 015	244 152	388 833	527 734	..	..	..	..	..
Total tax revenue on accrual basis	..	..	..	390 234	512 663	516 591	592 206	653 269	764 366	755 994
Conciliation with National Accounts
Additional taxes included in National Accounts	..	..	..	0	0	0	0	0	0	0
Taxes excluded from National Accounts	..	..	..	0	0	0	0	0	0	0
Difference in treatment of tax credits	..	..	..	296	836	894	982	983	3 967	4 704
Capital transfer for uncollected revenue	..	..	..	0	0	0	0	0	0	0
Voluntary social security contributions	..	..	..	0	0	0	0	0	0	0
Miscellaneous differences	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and actual social contributions	..	..	..	390 234	513 499	517 485	593 188	654 252	768 333	760 698
Imputed social contributions	..	..	..	0	0	0	0	0	0	0
National Accounts: Taxes and all social contributions	..	..	..	390 234	513 499	517 485	593 188	654 252	768 333	760 698
.. Not available
Note: From 2001, all data are for the year ending 31st December. For 2000 and earlier years, data for the Federal, Provincial and Territorial governments and Social security funds are on a fiscal year basis commencing 1st April. Data for local government are on a fiscal year basis commencing 1st January. From 1999 data are on accrual basis. There are some minor differences between the data for the years 1965 to 1978 and those for subsequent years. These mostly relate to the inclusion of fines and penalities or late payment of taxes and deductions for the child tax credits in the data for the years 1979 to 1983. Heading 1210 - Taxes federal government: Federal corporate taxes include capital taxes. Heading 2000: Includes receipts from the Canadian Pension Plan, Quebec Pension Plan, Unemployment Insurance Fund and Provincial Health Insurance. Premiums, Medicare Premiums and Social Insurance levies but excludes that part of the taxes on income and sales taxes earmarked for old age security. The practice of earmarking these taxes was discontinued in June 1975. Heading 4400: From 2002 onward includes land transfer taxes of the provincial, territorial and local governments. Prior to 2002 land transfer taxes of the local government were included in line 6000 and those provincial and territorial governments were included in line 4520. Heading 5121: The large increase in this heading between 1980 and 1981 is due to the introduction of a 'special petroleum compensation charge', a 'Canadian ownership special charge' and to an increase in the natural gas tax of C$ 2399 millions. Heading 5122: From 1988, profits on fiscal monopolies include lottery profits. Heading 5128: From 1988, other taxes of Federal Government does not include the annual fees for managing the spectrum (airwaves) allocation to the cellular industry. Heading 5211: Some Québec motor vehicle licence administrative fees are included in sales of goods and services for the period 1988-89 to 1997-98. From 1998-99 onward, these fees are included under other taxes - motor vehicle licences.
Source: Statistics Canada.
StatLink https://stat.link/iha1zo

Table 5.5. Chile: Details of tax revenue, 1965-2020
Million CLP
	1965	1980	1990	2000	2007	2010	2013	2015	2019	2020
Total tax revenue	..	..	1 777 218	7 901 998	20 598 963	21 845 693	27 381 686	32 533 542	41 025 508	38 817 226
1000 Taxes on income, profits and capital gains	..	..	412 974	1 841 630	9 412 056	8 329 060	9 520 709	11 840 521	14 283 183	12 540 342
1100 Of individuals	..	..	99 154	604 100	989 348	1 492 837	1 964 172	3 199 876	2 937 532	3 976 009
Second category tax	..	..	65 552	490 980	993 129	1 449 099	1 981 699	2 350 120	3 015 794	3 051 177
Global complementary tax	..	..	33 603	113 120	-3 781	43 738	-17 527	-36 757	-78 261	132 551
Other	..	..	0	0	0	0	0	886 513	0	792 281
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	219 586	882 896	6 054 487	4 448 745	6 041 089	6 839 133	9 597 472	9 429 787
First category tax	..	..	200 891	815 747	5 084 996	3 913 870	5 473 355	6 183 830	8 880 080	8 745 612
Surtax on state owned enterprises	..	..	16 074	47 634	113 334	194 203	124 220	132 352	122 054	203 416
Mining tax	..	..	0	0	835 452	298 558	324 577	323 507	277 861	267 544
Other	..	..	2 621	19 516	20 705	42 114	118 937	199 444	317 477	213 216
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	94 233	354 634	2 368 221	2 387 478	1 515 449	1 801 512	1 748 179	-865 454
Additional tax	..	..	59 082	350 301	1 462 715	1 414 057	1 337 721	1 429 758	1 902 585	2 063 149
Other	..	..	35 151	4 332	905 507	973 421	177 727	371 755	-154 406	-2 928 603
2000 Social security contributions	..	..	159 559	576 758	1 148 647	1 493 987	1 968 973	2 252 490	2 994 906	3 104 866
2100 Employees	..	..	154 021	553 937	1 098 620	1 433 159	1 906 340	2 188 576	2 894 725	2 994 036
2110 On a payroll basis	..	..	154 021	553 937	1 098 620	1 433 159	1 906 340	2 188 576	2 894 725	2 994 036
2120 On an income tax basis	..	..	0	0	0	0	0	0	0	0
2200 Employers	..	..	5 538	22 821	50 027	60 828	62 633	63 914	100 181	110 830
2210 On a payroll basis	..	..	5 538	22 821	50 027	60 828	62 633	63 914	100 181	110 830
2220 On an income tax basis	..	..	0	0	0	0	0	0	0	0
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	..	..	109 319	554 037	1 013 571	898 607	1 133 765	1 421 274	2 242 561	2 071 921
4100 Recurrent taxes on immovable property	..	..	59 968	302 244	496 311	662 368	840 842	1 056 920	1 507 182	1 562 317
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	3 444	10 906	28 501	39 338	45 550	92 236	62 824	155 433
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	45 907	240 886	488 759	196 901	247 373	272 118	672 555	354 171
4500 Non-recurrent taxes	..	..	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	..	..	1 118 722	5 041 769	9 023 666	11 185 156	14 779 915	17 598 561	21 755 381	21 275 113
5100 Taxes on production, sale, transfer, etc.	..	..	1 074 009	4 789 827	8 578 636	10 532 904	13 869 529	16 516 668	20 167 012	19 614 250
5110 General taxes	..	..	664 421	3 306 350	6 781 501	8 399 926	11 170 794	13 273 958	16 348 944	15 963 032
5111 Value added taxes	..	..	664 421	3 306 350	6 781 501	8 399 926	11 170 794	13 273 958	16 348 944	15 963 032
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	409 588	1 483 477	1 797 135	2 132 978	2 698 735	3 242 710	3 818 068	3 651 218
5121 Excise duties	..	..	166 050	816 160	1 299 844	1 561 205	1 987 475	2 413 957	2 862 327	2 900 245
Cigarettes and tobacco	..	..	60 604	283 275	455 595	647 637	815 991	982 609	973 335	1 021 917
Gasolene and diesel	..	..	105 445	532 885	844 249	913 568	1 171 483	1 388 218	1 811 132	1 799 846
Oil stabilisation fund	..	..	0	0	0	0	0	0	0	0
Fisheries Law Extraction Rights	..	..	0	0	0	0	0	8 558	17 662	33 104
Additional tax on new motor vehicles	..	..	0	0	0	0	0	34 571	60 197	45 379
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	222 486	548 571	300 416	267 331	303 393	343 491	331 846	294 204
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	..	..	21 052	118 746	196 875	304 442	407 867	485 263	623 895	456 768
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 perform activities	..	..	44 714	251 942	445 030	652 252	910 386	1 081 893	1 588 369	1 660 863
5210 Recurrent taxes	..	..	44 714	251 942	445 030	652 252	910 386	1 081 893	1 461 686	1 503 269
Motor vehicles	..	..	24 469	93 880	155 158	218 219	330 754	397 608	592 327	585 116
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	..	..	20 245	158 062	289 872	434 033	579 632	684 285	869 359	918 153
Municipal permits	..	..	18 401	136 138	263 996	396 944	527 955	630 943	813 159	862 199
Mining patents	..	..	3 374	34 730	25 184	36 213	50 094	51 767	54 696	54 932
Other	..	..	-1 530	-12 806	692	876	1 583	1 575	1 504	1 023
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	126 683	157 594
Tax on Polluting Fixed Sources	..	..	..	..	..	..	..	..	126 683	157 594
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0