4. Country tables, tax revenues, 1990-2020

Country tax revenue tables, 1990-2020

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2020.

Figures referring to 1998-99, 2001-06, 2008-09 and 2011-14 in Tables 4.1 to 4.24 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. Australia: Details of tax revenue
Million AUD
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	168 582	214 753	346 772	356 747	460 729	484 020	526 002	557 175	549 536	..
1000 Taxes on income, profits and capital gains	95 367	124 427	206 134	202 184	261 345	277 446	308 732	334 856	325 116	..
1100 Of individuals	70 782	80 991	127 587	138 163	191 720	198 479	212 463	229 439	230 932	..
1110 On income and profits	69 212	80 991	127 587	138 163	191 720	198 479	212 463	229 439	230 932	..
1120 On capital gains	1 570	0	0	0	0	0	0	0	0	..
1200 Corporate	24 585	43 436	78 547	64 021	69 625	78 967	96 269	105 417	94 184	..
1210 On profits	22 253	43 436	78 547	64 021	69 625	78 967	96 269	105 417	94 184	..
Income tax on companies	21 242	42 221	76 655	62 549	67 794	76 991	94 287	103 318	92 191	..
Dividend and interest taxes	693	846	1 892	1 472	1 831	1 976	1 982	2 099	1 993	..
Other withholding taxes	318	369	0	0	0	0	0	0	0	..
1220 On capital gains	2 332	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	11 277	9 624	16 407	18 492	23 354	23 799	25 520	26 923	26 027	..
4000 Taxes on property	15 505	18 825	31 130	33 498	49 168	52 066	52 942	53 114	53 982	..
4100 Recurrent taxes on immovable property	7 739	9 067	15 615	19 907	26 649	28 745	30 305	32 694	33 803	..
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	7 766	9 758	15 515	13 591	22 519	23 321	22 637	20 420	20 179	..
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	46 433	61 877	93 101	102 573	126 862	130 709	138 808	142 282	144 411	..
5100 Taxes on production, sale, transfer, etc.	37 359	56 179	84 104	90 824	109 050	111 934	118 867	122 053	123 639	..
5110 General taxes	14 085	25 830	44 739	48 146	60 680	63 029	65 700	66 829	65 720	..
5111 Value added taxes	0	23 854	43 634	46 910	59 177	61 505	64 062	65 147	64 048	..
5112 Sales tax	14 085	1 976	1 105	1 236	1 503	1 524	1 638	1 682	1 672	..
5113 Other	0	0	0	0	0	0	0	0	0	..
5120 Taxes on specific goods and services	23 274	30 349	39 365	42 678	48 370	48 905	53 167	55 224	57 919	..
5121 Excise duties	14 449	19 768	24 357	26 689	22 541	22 773	23 673	24 486	24 065	..
Excises central government	13 573	19 019	23 526	25 803	21 625	21 895	22 763	23 488	23 116	..
Statutory corporate payments	258	295	231	452	405	335	346	435	480	..
Primary production charges	618	454	600	434	511	543	564	563	469	..
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	..
5123 Customs and import duties	3 637	4 606	6 070	5 828	14 046	14 196	15 690	15 944	19 507	..
Customs duties central government	3 637	4 606	6 070	5 828	14 046	14 196	15 690	15 944	19 507	..
5124 Taxes on exports	6	0	10	11	11	11	0	0	0	..
Customs duties on coal exports	0	..	0	0	0	0	..	..	..	..
Other	6	..	10	11	11	11	..	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	..
5126 Taxes on specific services	5 182	5 975	8 928	10 150	11 772	11 925	13 804	14 794	14 347	..
Taxes race meetings	601	301	359	373	265	233	265	411	596	..
Poker machines	1 760	2 074	3 009	3 125	3 684	3 717	3 881	3 986	3 202	..
Lotteries	330	890	1 118	1 141	1 362	1 286	1 330	1 632	1 676	..
Levies on fire insurance companies	521	574	937	1 232	786	803	812	806	932	..
Other	1 970	2 136	3 505	4 279	5 675	5 886	7 516	7 959	7 941	..
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	9 074	5 698	8 997	11 749	17 812	18 775	19 941	20 229	20 772	..
5210 Recurrent taxes	8 956	5 698	8 997	11 749	15 898	16 730	17 915	17 899	18 615	..
5211 Paid by households: motor vehicles	2 188	2 748	4 381	5 064	7 253	7 519	7 709	7 914	8 128	..
5212 Paid by others: motor vehicles	1 350	1 285	2 005	2 397	2 649	2 755	3 077	3 072	3 174	..
Fees on motor vehicle registry	1 287	778	1 165	1 499	1 530	1 596	1 838	1 864	1 975	..
Drivers licences	0	0	0	0	0	0	0	0	0	..
Stamp duty on vehicle registry	63	506	839	898	1 119	1 159	1 239	1 208	1 199	..
5213 Paid in respect of other goods	5 418	1 665	2 611	4 288	5 996	6 456	7 129	6 913	7 313	..
Broadcasting tv licences	329	210	288	150	128	0	52	52	37	..
Business franchise lic. tobac. fuel	3 992	227	0	0	1	0	1	0	0	..
Other taxes	565	1 129	2 321	4 136	5 846	6 433	7 040	6 816	7 271	..
Liquor taxes	532	97	2	1	22	23	36	45	5	..
Dog licenses	0	0	0	0	0	0	0	0	0	..
5220 Non-recurrent taxes	118	0	0	0	1 914	2 046	2 026	2 330	2 157	..
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	..	..	..	..	..	..	..	..	..	..
.. 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/nt4gdi

Table 4.2. Bangladesh: Details of tax revenue
Million BDT
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	..	209 490	533 918	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	179 203	352 411	833 254	847 425	940 510	1 004 792	1 037 012	1 343 180
1100 Of individuals	..	19 638	48 024	98 932	253 798	209 198	206 378	247 706	248 090	339 550
1110 On income and profits	..	19 638	48 024	98 932	253 798	209 198	206 378	247 706	248 090	339 550
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	15 371	69 423	131 143	259 491	318 351	360 581	336 180	370 870	509 330
1210 On profits	..	15 371	69 423	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	61 756	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	354 716	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	354 716	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	176 714	301 907	554 500	638 489	757 662	873 720	860 973	1 033 131
5111 Value added taxes	..	63 798	176 714	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	178 002	256 864	452 215	532 370	640 916	618 757	569 367	716 805
5121 Excises	..	33 694	77 552	136 974	261 913	311 106	377 759	364 795	324 463	408 880
Supplementary duty (SD)	..	33 694	77 552	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	96 014	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	4 436	4 120	10 184	10 572	19 959	11 267	9 310	3 359
Travel tax	..	1 485	4 436	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	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: 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.
Source: National Board of Revenue of Bangladesh.
StatLink https://stat.link/45y8t1

Table 4.3. Bhutan: Details of tax revenue
Million BTN
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	1 209	1 851	4 613	10 816	18 518	19 649	22 404	21 746	18 398	15 744
1000 Taxes on income, profits and capital gains	648	1 217	2 547	6 925	10 337	10 355	11 167	11 240	10 941	9 632
1100 Of individuals	24	66	265	705	1 764	953	1 335	1 543	2 291	1 367
1110 On income and profits	24	66	265	705	1 764	953	1 335	1 543	2 291	1 367
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	624	1 151	2 283	6 220	8 573	9 402	9 832	9 697	8 651	8 265
1210 On profits	624	1 151	2 283	6 220	8 573	9 402	9 832	9 697	8 651	8 265
Corporate income tax	559	920	1 818	5 110	7 430	8 149	9 014	9 022	..	7 225
Druk Holdings and Investments (DHI)	0	0	0	1 372	..	..	..	..	..	..
Druk Green Power Corporation Limited (DGPC)	0	0	878	1 953	..	..	..	..	..	..
Bhutan Power Corporation Limited (BPC)	0	0	109	346	..	..	..	..	..	..
Others	559	920	831	1 439	..	..	..	..	..	..
Business income tax	65	232	465	1 110	1 143	1 254	818	674	..	1 040
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	13	22	58	105	57	-80	-9	74	-32	14
Health contribution	13	22	58	105	57	-80	-9	74	-32	14
4000 Taxes on property	4	5	25	6	67	55	34	33	27	119
4100 Recurrent taxes on immovable property	4	5	25	6	4	3	7	7	5	9
4110 Households	4	5	25	6	4	3	7	7	5	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	0	63	52	28	25	22	110
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	542	596	1 969	3 760	8 056	9 318	11 212	10 399	7 462	5 980
5100 Taxes on production, sale, transfer, etc	542	596	1 969	3 760	7 765	8 974	10 816	9 978	7 117	5 575
5110 General taxes on goods and services	186	309	831	1 636	3 575	3 796	4 270	4 714	4 922	4 085
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	186	309	831	1 636	3 575	3 796	4 270	4 714	4 922	4 085
Goods and commodities	..	..	..	..	1 979	1 710	1 315	1 370	1 486	2 468
Beer	..	..	..	..	767	952	1 137	1 212	1 438	1 024
Vehicles	..	..	..	..	0	0	540	643	757	321
Petroleum products	..	..	..	..	234	434	414	522	296	0
Hotels and restaurants	..	..	..	..	318	393	448	500	440	55
Telecom services	..	..	..	..	178	179	223	252	323	3
Cement	..	..	..	..	50	70	92	97	97	59
Aerated water	..	..	..	..	26	35	76	94	85	121
Entertainment services	..	..	..	..	23	23	26	25	0	34
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	356	287	1 138	2 124	4 190	5 178	6 546	5 264	2 196	1 490
5121 Excises	266	130	878	1 605	2 483	3 580	4 834	3 406	803	342
Distillery products	104	130	153	321	539	663	885	906	680	342
Excise duty refund from India	162	0	725	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	65	139	237	483	1 605	1 472	1 712	1 704	1 280	1 149
Customs duty on goods and commodities and customs service charge	..	..	..	..	597	563	773	678	468	555
Fuel	..	..	..	..	348	411	405	525	401	293
Motor vehicles	..	..	..	..	659	499	534	501	411	301
5124 Taxes on exports	19	13	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	5	23	35	103	126	0	154	112	0
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	0	291	344	395	422	345	404
5210 Recurrent taxes	..	..	..	..	259	303	323	351	290	331
5211 Paid by households: motor vehicles	..	..	..	..	172	198	214	238	193	196
5212 Paid by others: motor vehicles	..	..	..	..	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	..	87	105	110	114	97	135
5220 Non-recurrent taxes	..	..	..	..	32	41	72	70	54	74
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1	11	13	20	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2020 represent the period from July 2020 to June 2021. The data are on a cash basis. Heading 1000: Detailed breakdown of corporate income tax is not available for 2019 and for personal income taxes it is not available for 2020 at the time of publication. The numbers may include fines and penalties which are not considered tax revenues by the OECD.
Source: Ministry of Finance, Bhutan.
StatLink https://stat.link/pyxezh

Table 4.4. Cambodia: Details of tax revenue
Million KHR
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	..	..	3 398 035	3 440 971	11 468 515	12 800 088	15 192 684	18 560 887	23 821 776	20 881 713
1000 Taxes on income, profits and capital gains	..	..	480 287	290 876	2 472 094	2 952 788	3 798 294	4 367 432	5 467 480	6 110 374
1100 Of individuals	..	..	89 587	197 724	753 929	835 720	1 031 691	1 106 117	1 296 595	1 343 255
1110 On income and profits	..	..	89 587	197 724	753 929	835 720	1 031 691	1 106 117	1 296 595	1 343 255
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	390 700	93 153	1 718 165	2 117 068	2 766 603	3 261 315	4 170 885	4 767 119
1210 On profits	..	..	390 700	93 153	1 718 165	2 117 068	2 766 603	3 261 315	4 170 885	4 767 119
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
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	0	437 990	365 151	563 393	794 284	1 103 579	981 380
4100 Recurrent taxes on immovable property	..	..	..	..	95 025	91 568	108 472	134 017	161 581	153 965
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	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
4500 Other non-reccurrent taxes on property	..	..	..	..	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
5000 Taxes on goods and services	..	..	2 910 331	3 146 690	8 550 924	9 476 106	10 823 127	13 388 678	17 234 748	13 769 113
5100 Taxes on production, sale, transfer, etc	..	..	2 910 331	2 095 323	8 353 361	9 242 602	10 552 076	13 083 945	16 866 195	13 337 004
5110 General taxes on goods and services	..	..	1 157 545	940 348	3 639 882	4 142 807	4 734 680	5 581 051	7 272 114	6 380 770
5111 Value added taxes	..	..	1 142 787	940 348	3 612 478	4 142 115	4 734 640	5 580 970	7 272 100	6 380 768
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	14 758	0	27 403	692	40	81	14	2
5120 Taxes on specific goods and services	..	..	1 752 786	1 154 975	4 713 480	5 099 795	5 817 395	7 502 894	9 594 081	6 956 234
5121 Excises	..	..	616 660	902 367	2 568 103	3 095 077	3 832 780	5 128 519	6 674 530	4 750 955
5122 Profits of fiscal monopolies	..	..	0	261	0	0	0	0	0	0
5123 Customs and import duties	..	..	880 055	0	1 808 836	1 957 120	1 920 676	2 303 136	2 848 269	2 174 133
5124 Taxes on exports	..	..	141 118	118 637	180 241	31 364	45 512	51 473	48 779	23 807
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	114 953	132 307	156 300	16 233	18 427	19 767	22 504	7 339
5127 Other taxes on internat. trade and transactions	..	..	0	1 404	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	..	..	0	1 051 366	197 563	233 504	271 052	304 733	368 553	432 110
5210 Recurrent taxes	..	..	..	1 051 366	197 563	233 504	271 052	304 733	368 553	432 110
5211 Paid by households: motor vehicles	..	..	..	1 032 930	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	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
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	7 417	3 405	7 508	6 044	7 870	10 494	15 970	20 845
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	7 417	3 405	7 508	6 044	7 870	10 494	15 970	20 845
.. Not available
Note: 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/5rj9fe

Table 4.5. China: Details of tax revenue
Billion CNY
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	..	..	4 562	7 321	12 492	13 035	14 437	15 640	21 791	20 349
1000 Taxes on income, profits and capital gains	..	..	1 237	1 896	3 958	4 315	4 899	5 484	5 416	5 446
1100 Of individuals	..	..	319	484	862	1 009	1 197	1 387	1 039	1 157
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	918	1 412	3 097	3 306	3 703	4 097	4 377	4 289
Enterprise income tax	..	..	878	1 284	2 713	2 885	3 212	3 532	3 730	3 643
Land appreciation tax	..	..	40	128	383	421	491	564	647	647
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
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
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	..	..	443	540	1 153	1 099	1 208	1 321	1 386	1 505
4100 Recurrent taxes on immovable property	..	..	96	190	419	448	496	528	518	490
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	96	190	419	448	496	528	518	490
House property tax	..	..	58	89	205	222	260	289	299	284
Urban and town land use tax	..	..	39	100	214	226	236	239	220	206
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	..	..	347	351	734	651	712	793	868	1 015
Stamp tax on securities transactions	..	..	201	54	255	125	107	98	123	177
Other stamp duties	..	..	26	50	89	96	114	122	123	131
Deed tax	..	..	121	246	390	430	491	573	621	706
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	..	..	2 882	4 885	7 381	7 621	8 329	8 836	8 990	8 476
5100 Taxes on production, sale, transfer, etc	..	..	2 855	4 769	7 105	7 345	8 081	8 601	8 736	8 229
5110 General taxes on goods and services	..	..	2 373	3 730	5 397	5 688	6 284	6 734	6 581	6 170
5111 Value added taxes	..	..	1 715	2 614	3 466	4 538	6 284	6 734	6 581	6 170
Domestic VAT	..	..	1 547	2 109	3 111	4 071	5 638	6 153	6 235	5 679
Import VAT	..	..	615	1 049	1 253	1 278	1 597	1 688	1 512	1 391
Urban maintenance and construction tax	..	..	116	189	389	403	436	484	482	461
Refund of VAT for export	..	..	-563	-733	-1 287	-1 215	-1 387	-1 591	-1 648	-1 361
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	658	1 116	1 931	1 150	0	0	0	0
Business tax	..	..	658	1 116	1 931	1 150	0	0	0	0
5120 Taxes on specific goods and services	..	..	483	1 039	1 707	1 658	1 797	1 867	2 155	2 059
5121 Excises	..	..	313	794	1 348	1 302	1 362	1 420	1 684	1 627
Domestic excise tax	..	..	221	607	1 054	1 022	1 023	1 063	1 256	1 203
Import excise tax	..	..	0	0	0	0	0	0	69	62
Motor vehicles purchase tax	..	..	88	179	279	267	328	345	350	353
Leaf tobacco tax	..	..	5	8	14	13	12	11	11	11
Refund of excise tax for export	..	..	0	0	0	0	0	0	-2	-2
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	143	203	256	260	300	285	289	256
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	..	..	26	42	103	95	135	163	182	175
Resources tax	..	..	26	42	103	95	135	163	182	175
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	27	116	276	276	248	235	254	246
5210 Recurrent taxes	..	..	7	24	61	68	77	83	88	95
Vehicle and vessel tax	..	..	7	24	61	68	77	83	88	95
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	20	92	214	208	170	152	166	152
Cultivated land use tax	..	..	19	89	210	203	165	132	139	126
Vessel tonnage tax	..	..	2	3	5	5	5	5	5	5
Environmental protection tax	..	..	0	0	0	0	0	15	22	21
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	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: 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/1ml8eu

Table 4.6. Cook Islands: Details of tax revenue
Thousand NZD
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	..	..	78 330	91 161	117 445	126 010	142 539	163 423	141 406	84 902
1000 Taxes on income, profits and capital gains	..	..	30 685	35 916	41 090	42 210	52 127	63 029	47 495	35 414
1100 Of individuals	..	..	22 163	26 277	27 696	26 055	30 039	38 432	30 025	19 395
1110 On income and profits	..	..	22 163	26 277	27 696	26 055	30 039	38 432	30 025	19 395
Net Income Tax	..	..	22 163	26 361	24 768	24 298	28 197	36 929	28 757	17 842
Withholding Tax	..	..	0	-84	2 928	1 757	1 842	1 504	1 268	1 554
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	8 523	9 638	13 394	16 155	22 089	24 596	17 470	16 019
1210 On profits	..	..	8 523	9 638	13 394	16 155	22 089	24 596	17 470	16 019
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	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	..	..	47 645	55 246	76 355	83 800	90 411	100 394	93 911	49 489
5100 Taxes on production, sale, transfer, etc	..	..	46 772	54 398	75 495	82 703	89 199	99 252	93 095	48 283
5110 General taxes on goods and services	..	..	33 973	37 444	54 708	58 140	63 330	72 958	68 579	31 918
5111 Value added taxes	..	..	33 955	37 381	54 659	58 124	63 330	72 958	68 579	31 918
VAT revenues (gross)	..	..	41 689	45 454	67 855	70 574	82 054	86 189	82 242	49 989
VAT refunds	..	..	-5 043	-4 365	-7 433	-7 796	-9 965	-3 697	-3 959	-8 571
VAT on Crown Appropriations	..	..	-2 692	-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
5113 Other	..	..	18	63	49	16	0	0	0	0
5120 Taxes on specific goods and services	..	..	12 799	16 955	20 787	24 564	25 869	26 294	24 516	16 365
5121 Excises	..	..	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	9 810	11 052	12 320	14 330	15 098	14 566	15 407	13 408
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	..	..	2 989	5 903	8 468	10 234	10 771	11 729	9 109	431
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	2 527
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	..	..	873	847	860	1 097	1 212	1 142	816	1 205
5210 Recurrent taxes	..	..	218	207	229	209	291	271	323	282
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	..	..	218	207	229	209	291	271	323	282
5220 Non-recurrent taxes	..	..	655	640	631	888	922	871	493	924
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	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2020 represent the period from July 2020 to June 2021. 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/k8tfpi

Table 4.7. Fiji: Details of tax revenue
Million FJD
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	..	..	..	1 304	2 318	2 387	2 679	2 739	2 637	1 607
1000 Taxes on income, profits and capital gains	..	..	..	426	598	730	845	769	712	509
1100 Of individuals	..	..	..	184	211	222	231	224	202	182
1110 On income and profits	..	..	..	184	187	198	200	177	182	163
PAYE	..	..	..	184	159	167	167	146	152	137
Social responsibility tax	..	..	..	0	8	11	10	8	7	6
Fringe benefit tax	..	..	..	0	20	21	24	22	23	19
1120 On capital gains	..	..	..	0	24	23	31	47	20	20
1200 Corporate	..	..	..	242	386	508	614	545	510	326
1210 On profits	..	..	..	242	386	508	614	545	510	326
Company Tax	..	..	..	161	291	348	445	385	358	232
Dividend and Withholding	..	..	..	73	85	105	121	120	119	93
Provisional tax	..	..	..	11	10	49	59	61	68	32
Other income taxes	..	..	..	30	45	44	49	57	49	33
Income tax refunds	..	..	..	-34	-45	-38	-60	-78	-83	-63
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	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
4000 Taxes on property	..	..	..	0	71	78	78	92	79	42
4100 Recurrent taxes on immovable property	..	..	..	..	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	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
4500 Other non-reccurrent taxes on property	..	..	..	..	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
5000 Taxes on goods and services	..	..	..	878	1 650	1 580	1 757	1 879	1 846	1 057
5100 Taxes on production, sale, transfer, etc	..	..	..	877	1 648	1 578	1 755	1 877	1 844	1 056
5110 General taxes on goods and services	..	..	..	526	958	774	864	882	892	518
5111 Value added taxes	..	..	..	496	893	653	744	789	804	496
VAT revenues (gross)	..	..	..	646	1 204	943	987	1 049	1 014	733
VAT refunds	..	..	..	-150	-311	-290	-243	-259	-210	-237
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	31	65	121	121	93	88	22
5120 Taxes on specific goods and services	..	..	..	350	690	804	890	995	952	538
5121 Excises	..	..	..	88	145	246	313	394	370	185
Environmental levy	..	..	..	0	0	67	108	161	166	55
Import excises	..	..	..	20	43	47	54	61	41	13
Domestic excises	..	..	..	81	106	134	154	174	167	125
Other excises	..	..	..	5	2	2	2	2	2	1
Rebates	..	..	..	-17	-6	-5	-5	-4	-6	-9
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	252	392	398	419	441	420	305
5124 Taxes on exports	..	..	..	9	10	10	10	9	8	8
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	143	150	148	150	154	39
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	2	2	2	2	2	2	1
5210 Recurrent taxes	..	..	..	2	1	1	2	2	2	1
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	2	1	1	2	2	2	1
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: 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 0.5% of GDP in 2020) 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/1c0u7h

Table 4.8. Indonesia: Details of tax revenue
Billion IDR
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	57 340	119 697	528 453	779 484	1 395 962	1 489 357	1 578 033	1 776 622	1 834 711	1 555 331
1000 Taxes on income, profits and capital gains	27 062	57 073	238 431	357 046	602 308	666 212	646 793	749 977	772 266	594 033
1100 Of individuals	..	..	77 250	62 221	132 761	209 879	149 726	163 346	179 370	168 150
1110 On income and profits	..	..	..	59 540	128 550	205 754	145 606	156 783	172 444	162 111
1120 On capital gains	..	..	..	2 682	4 211	4 124	4 120	6 563	6 927	6 039
1200 Corporate	..	..	161 181	294 824	469 547	456 334	497 067	586 631	592 895	425 883
1210 On profits	..	..	..	287 843	434 471	426 922	486 885	577 541	585 031	419 083
1220 On capital gains	..	..	..	6 981	35 076	29 412	10 182	9 090	7 865	6 800
1300 Unallocable between 1100 and 1200	27 062	57 073	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	7 715	47 220	54 401	63 643	79 631	91 024
2100 Employees	..	..	..	..	1 590	1 829	2 121	2 494	2 814	1 825
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	3 505	4 108	4 650	5 322	5 926	3 791
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	..	..	..	..	2 620	41 283	47 630	55 827	70 891	85 409
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	2 413	4 456	32 161	40 537	33 826	24 253	21 854	24 901	26 744	26 038
4100 Recurrent taxes on immovable property	2 413	3 525	23 724	28 581	29 250	19 443	16 770	19 445	21 146	20 954
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	931	8 438	11 956	4 576	4 809	5 083	5 456	5 598	5 085
Tax on acquisition of land and buildings	..	931	8 438	11 956	4 576	4 809	5 083	5 456	5 598	5 085
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	27 274	53 547	220 143	325 685	603 869	592 291	674 209	743 395	745 592	663 844
5100 Taxes on production, sale, transfer, etc	27 274	53 547	220 143	325 685	603 869	592 291	674 209	743 395	745 592	663 844
5110 General taxes	20 351	35 232	154 527	230 605	424 288	413 295	481 707	537 924	532 116	450 813
5111 Value added taxes	20 351	35 232	154 527	218 133	410 391	396 042	463 528	520 390	515 972	441 773
5112 Sales tax	0	0	0	12 472	13 897	17 253	18 179	17 534	16 144	9 041
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	6 923	18 315	65 616	95 080	179 581	178 996	192 502	205 470	213 476	213 031
5121 Excises	4 263	11 287	44 679	66 166	144 641	143 525	153 288	159 589	172 422	176 309
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	2 579	6 697	16 699	20 017	31 213	32 472	35 066	39 117	37 527	32 443
5124 Taxes on exports	81	331	4 237	8 898	3 727	2 999	4 147	6 765	3 527	4 278
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	0	0	0	0	0	0	0	0
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	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	0
6000 Other taxes	591	4 621	37 718	56 216	148 244	159 380	180 775	194 707	210 479	180 392
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	591	4 621	37 718	56 216	148 244	159 380	180 775	194 707	210 479	180 392
Other local level	0	3 784	34 981	56 177	147 829	157 166	180 101	194 190	208 938	179 170
Other non local level	591	837	2 738	39	416	2 214	674	517	1 541	1 221
.. Not available
Note: Year ending 31st December. The data are on a cash basis. Revenue data in 2016 and 2017 include revenues from the "Tax Amnesty" policy which will not be repeated in the following year. Revenue data since 2008 have been updated based on more detailed classification provided by the government. Heading 2000: Social security contribution data are obtained from BPJS Kesehatan and BPJS Ketenagakerjaan. The government of Indonesia does not consider social security contributions as part of tax revenues. Heading 2100: Includes Death Benefit (JK), a life insurance with payment for participants upon the death of their wives/husbands/children or for families upon the death of participants. Heading 2200: Includes Work Accident Insurance (JKK) which provides protection against the risks of work-related accidents. Heading 2400: Includes Pension Insurance (JP), and mandatory contributions from BPJS Health for formal workers. Data in 2015 only include Pension Insurance (JP). Contributions from the BPJS Health since 2018 have been estimated.
Source: Fiscal Policy Agency, Ministry of Finance; BPJS Kesehatan (Social Security Administrator for Health); BPJS Ketenagakerjaan (Employees Social Security System).
StatLink https://stat.link/ue015l

Table 4.9. Japan: Details of tax revenue
Billion JPY
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	139 617	136 236	146 248	132 484	163 533	164 970	171 805	175 564	175 380	98 985
1000 Taxes on income, profits and capital gains	51 673	47 398	53 174	40 034	50 969	50 448	52 658	56 083	53 994	49 150
1100 Of individuals	29 809	28 677	28 600	24 663	30 847	30 670	32 325	33 492	32 947	32 321
1110 On income and profits	29 809	28 677	28 600	24 663	30 847	30 670	32 325	33 492	32 947	32 321
Income tax	19 183	18 789	16 080	12 984	18 178	17 978	19 276	20 316	19 571	18 884
Prefectural inhabitants tax	3 183	3 621	5 008	4 699	5 252	5 128	5 376	4 863	4 840	4 905
Municipal inhabitants tax	7 172	6 044	7 294	6 795	7 224	7 365	7 471	8 106	8 325	8 319
Enterprise tax	271	223	218	184	194	198	203	207	211	213
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	21 864	18 721	24 573	15 372	20 122	19 778	20 333	22 591	21 046	16 828
1210 On profits	21 864	18 721	24 573	15 372	20 122	19 778	20 333	22 591	21 046	16 828
Corporation tax	13 477	11 747	14 744	8 968	10 832	10 332	11 995	12 318	10 797	8 041
Prefectural inhabitants tax	1 026	879	1 206	777	859	763	762	835	821	531
Municipal inhabitants tax	2 532	2 176	3 015	1 954	2 324	2 392	2 224	2 427	2 395	1 732
Enterprise tax	4 830	3 918	5 608	2 253	3 510	4 395	3 991	4 243	4 385	3 764
Local special corporate tax	0	0	0	1 420	2 081	1 782	1 858	2 088	2 044	1 016
Local corporate tax	0	0	0	0	516	629	654	681	604	1 034
1220 On capital gains	0	0	0	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	47 861	47 968	53 325	54 461	64 465	66 622	68 616	70 588	71 993	..
2100 Employees	19 682	19 830	21 975	23 593	28 224	29 312	30 348	31 243	31 954	..
2110 On a payroll basis	19 682	19 830	21 975	23 593	28 224	29 312	30 348	31 243	31 954	..
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2200 Employers	22 826	22 456	24 243	24 674	29 479	30 540	31 648	32 664	33 488	..
2210 On a payroll basis	22 826	22 456	24 243	24 674	29 479	30 540	31 648	32 664	33 488	..
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2300 Self-employed or non-employed	5 352	5 683	7 108	6 194	6 763	6 771	6 620	6 681	6 552	..
2310 On a payroll basis	5 352	5 683	7 108	6 194	6 763	6 771	6 620	6 681	6 552	..
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	..
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	15 679	14 294	13 138	12 878	13 400	13 772	14 073	14 196	14 340	14 119
4100 Recurrent taxes on immovable property	10 410	10 414	9 949	10 225	10 005	10 165	10 323	10 386	10 612	10 669
Prefectural property tax	8	11	14	5	2	3	4	11	8	9
Municipal property tax	8 822	9 041	8 729	8 961	8 755	9 077	9 025	9 083	9 286	9 339
City planning tax	1 326	1 318	1 202	1 256	1 244	1 262	1 277	1 291	1 318	1 322
Special landholding tax	94	43	4	3	3	7	1	0	0	0
Water and land utilization tax	0	0	0	0	0	0	0	0	0	0
Land value tax	160	1	0	0	0	0	0	0	0	0
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	2 413	1 782	1 503	1 250	1 968	2 131	2 292	2 333	2 301	2 231
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
Inheritance tax	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
Tax on gifts	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	2 856	2 099	1 686	1 403	1 426	1 476	1 458	1 477	1 427	1 219
Bourse tax	40	0	0	0	0	0	0	0	0	0
Securities transaction	404	0	0	0	0	0	0	0	0	0
Bank of Japan note issue tax	0	0	0	0	0	0	0	0	0	0
Stamp revenues	1 681	1 532	1 202	1 024	1 050	1 079	1 052	1 073	1 023	870
Real property acquisition tax	731	567	485	379	377	397	407	404	404	349
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	24 058	26 227	26 256	24 730	34 286	33 711	36 031	34 252	34 599	35 279
5100 Taxes on production, sale, transfer, etc.	21 132	23 180	23 241	22 160	31 871	31 254	33 582	31 754	32 046	32 694
5110 General taxes	10 112	12 350	12 841	12 675	22 400	21 931	22 249	22 496	23 148	24 608
5111 Value added taxes	10 112	12 350	12 841	12 675	22 400	21 931	22 249	22 496	23 148	24 608
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	11 021	10 830	10 400	9 485	9 470	9 323	11 333	9 258	8 898	8 086
5121 Excise duties	9 764	9 837	9 374	8 622	8 351	8 316	10 241	8 121	7 891	7 214
Liquor tax	1 962	1 816	1 524	1 389	1 338	1 320	1 304	1 275	1 247	1 143
Sugar excises	0	0	0	0	0	0	0	0	0	0
Local gasoline tax	276	296	302	294	264	261	256	251	244	219
Gasoline tax	2 583	2 769	2 820	2 750	2 465	2 434	2 396	2 348	2 281	2 047
Liquefied petroleum gas tax	29	28	27	24	18	17	17	15	14	12
Aviation fuel tax	104	104	104	89	66	66	67	68	65	14
Commodity tax	0	0	0	0	0	0	0	0	0	0
Playing-card tax	0	0	0	0	0	0	0	0	0	0
Prefectural tobacco tax	248	282	278	256	153	149	141	139	140	137
Municipal tobacco tax	799	865	853	788	936	911	862	850	854	841
Timber delivery tax	0	0	0	0	0	0	0	0	0	0
Mineral product tax	2	2	2	2	2	2	2	2	2	2
Electricity and gas tax	0	0	0	0	0	0	0	0	0	0
Diesel oil tax	1 331	1 208	1 034	918	925	933	949	958	945	903
Vehicle acquisition tax	562	464	425	192	137	146	190	198	104	0
Promotion of power resources development tax	354	375	352	349	316	320	326	322	316	315
Petroleum and coal tax	497	489	513	502	630	702	691	701	638	599
Tobacco tax	1 018	876	925	908	954	914	864	861	874	862
Special tobacco tax	0	264	214	163	148	141	134	125	124	116
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
Monopoly profits	..	..	..	..	..	..	..	..	..	..
5123 Customs and import duties	1 012	877	941	786	1 049	939	1 024	1 071	941	825
Customs duty	1 012	877	941	786	1 049	939	1 024	1 071	941	825
5124 Taxes on exports	0	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	245	116	85	77	70	68	67	66	66	47
Travel tax	0	0	0	0	0	0	0	0	0	0
Admission tax	0	0	0	0	0	0	0	0	0	0
Local entertainment tax	0	0	0	0	0	0	0	0	0	0
Golf course utilization tax	98	81	60	55	48	46	45	43	43	36
Meal and lodging tax	0	0	0	0	0	0	0	0	0	0
Special local consumption tax	125	12	0	0	0	0	0	0	0	0
Bathing tax	22	23	25	22	23	22	23	22	23	12
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	2 926	3 047	3 015	2 570	2 416	2 457	2 450	2 498	2 553	2 585
5210 Recurrent taxes	2 905	3 027	2 993	2 548	2 393	2 435	2 427	2 475	2 530	2 562
Automobile tax	1 705	1 765	1 717	1 616	1 543	1 535	1 541	1 550	1 588	1 600
Light vehicle tax	113	125	164	178	200	238	249	258	269	282
Motor vehicle tonnage tax	1 084	1 134	1 110	753	649	660	637	665	671	680
Hunter licence tax	2	2	0	0	0	0	0	0	0	0
Hunting tax	1	1	2	2	1	1	1	1	1	1
Mine lot tax	1	1	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	21	20	22	21	22	22	22	23	23	23
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	346	348	356	381	413	418	427	445	454	437
6100 Paid solely by business	325	324	313	330	361	366	371	378	387	377
Business office tax	325	324	313	330	361	366	371	378	387	377
6200 Other	22	24	43	52	52	52	56	67	68	61
Taxes not in local tax law	21	24	43	52	52	52	56	65	67	61
Other	0	0	0	0	0	0	0	2	1	0
.. Not available
Note: Data are on a fiscal year basis beginning 1st April. From 1990, data are on accrual basis. The figures for different groups of taxes are reported on different reporting bases, namely: Social security contributions (heading 2000): in principle accrual basis, Central government taxes: accrual basis (revenues accrued during the fiscal year plus cash receipts collected before the end of May (the end of April until 1977), Local government taxes: accrual basis (due to be paid during the fiscal year and cash receipts collected before the end of May). The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself. Heading 2000 includes some unidentifiable voluntary contributions. Heading 2300: Includes contibutions to the National pension, National Health Insurance and the Farmer's pension fund. Contributions to the Farmer's pension fund are not available for the years before 1999. Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.
Source: Tax Bureau, Ministry of Finance.
StatLink https://stat.link/2eu8c1

Table 4.10. Kazakhstan: Details of tax revenue
Million KZT
	1997	2000	2007	2010	2015	2016	2017	2018	2019	2020
Total tax revenue	..	517 777	3 349 317	5 182 379	6 352 963	7 006 053	8 707 756	10 484 416	11 594 940	9 934 305
1000 Taxes on income, profits and capital gains	..	214 545	1 797 785	2 072 357	2 467 977	2 610 413	3 128 907	3 972 562	4 204 258	3 500 145
1100 Of individuals	..	51 016	221 025	312 332	598 807	691 778	750 212	838 394	876 324	929 588
1110 On income and profits	..	51 016	221 025	312 332	598 807	691 778	750 212	838 394	876 324	929 588
From non-foreign citizens	..	51 016	221 025	276 089	566 974	688 023	744 662	831 567	869 181	923 762
From foreign citizens	..	0	0	36 243	31 832	3 755	5 550	6 828	7 143	5 826
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	163 529	1 576 760	1 760 025	1 869 170	1 918 635	2 378 695	3 134 167	3 327 934	2 570 557
1210 On profits	..	163 529	1 576 760	1 760 025	1 869 170	1 918 635	2 378 695	3 134 167	3 327 934	2 570 557
From non-oil companies	..	163 529	766 979	847 057	1 236 561	1 445 066	1 545 293	1 703 353	1 975 134	2 045 260
From oil companies	..	0	0	0	0	0	0	0	0	0
From oil companies to National Fund	..	0	809 782	912 968	632 609	473 569	833 402	1 430 814	1 352 800	525 297
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..