Chapter 3. Tax levels and tax structures, 1990-2015
3.1. Comparative tables, 1990-2015
In all of the following tables (..) indicates not available. The main series in this volume cover the years 1990 to 2015.
Figures referring to 1991-96 in Table 3.1 and figures relating to 1990-96, 1998-99, 2001-04 and 2006-08 in Tables 3.4 and 3.19 have been omitted because of lack of space. Complete series are available on line at http://stats.oecd.org/.
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Table 3.1. Total tax revenue as percentage of GDP, 1990-2015
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.. Not available |
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1. The figures exclude social security contributions. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises. |
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2. The data are estimated for 2015 (social security contributions and property taxes). |
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3. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr. |
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Table 3.2. Tax revenue of main headings as percentage of GDP, 2015
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.. Not available |
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1. The figures exclude social security contributions. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises. |
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2. The data are estimated for 2015 (social security contributions and property taxes). |
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3. There are no social security contributions in Singapore. |
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4. Represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for 2014 are used for headings 2000, 3000, 4000, 5000 and 6000. |
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5. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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6. Data for 2014 are used for heading 2000 (social security contributions). |
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Table 3.3. Tax revenue of main headings as percentage of total taxation, 2015
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.. Not available |
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1. The figures exclude social security contributions. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises. |
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2. The data are estimated for 2015 (social security contributions and property taxes). |
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3. There are no social security contributions in Singapore. |
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4. Represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. |
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5. Data for 2014 are used for all the headings. |
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6. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr. |
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Table 3.4. Taxes on income and profits (1000) as percentage of GDP
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.. Not available |
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1. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.5. Taxes on income and profits (1000) as percentage of total taxation
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.. Not available |
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1. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.6. Social security contributions (2000) as percentage of GDP
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.. Not available |
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1. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises. |
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2. The data are estimated for 2015. |
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3. There are no social security contributions in Singapore. |
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4. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.7. Social security contributions (2000) as percentage of total taxation
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.. Not available |
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1. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises. |
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2. The data are estimated for 2015. |
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3. There are no social security contributions in Singapore. |
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4. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.8. Taxes on property (4000) as percentage of GDP
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.. Not available |
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1. The data are estimated for 2015. |
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2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.9. Taxes on property (4000) as percentage of total taxation
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.. Not available |
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1. The data are estimated for 2015. |
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2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.10. Taxes on goods and services (5000) as percentage of GDP
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.. Not available |
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1. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.11. Taxes on goods and services (5000) as percentage of total taxation
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.. Not available |
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1. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.12. Taxes on general consumption (5110) as percentage of GDP
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.. Not available |
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1. The data exclude revenue from VAT on imports. This revenue could not be distinguished from revenue from other import duties and is currently classified under heading 5120 (taxes on specific goods and services). |
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2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.13. Taxes on general consumption (5110) as percentage of total taxation
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.. Not available |
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1. The data exclude revenue from VAT on imports. This revenue could not be distinguished from revenue from other import duties and is currently classified under heading 5120 (taxes on specific goods and services). |
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2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.14. Taxes on specific goods and services (5120) as percentage of GDP
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.. Not available |
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1. The data include revenues from VAT on imports, usually classified under heading 5110 (taxes on general consumption). This revenue could not be distinguished from revenue from other import duties. |
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2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.15. Taxes on specific goods and services (5120) as percentage of total taxation
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.. Not available |
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1. The data include revenues from VAT on imports, usually classified under heading 5110 (taxes on general consumption). This revenue could not be distinguished from revenue from other import duties. |
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2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, http://dx.doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015. |
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Table 3.16. Gross domestic product for tax reporting years at market prices, in billions of national currency units
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Source: National statistical offices, CEIC for Indonesia, Kazakhstan, Malaysia, the Philippines and Singapore and OECD National Accounts data for Japan and Korea. |
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Table 3.17. Gross domestic product for tax reporting years at market prices, in millions of US Dollars at market exchange rates
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Note: This table is produced based on GDP data in national currency from Table 3.16 and exchange rate data from Table 3.19. |
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Table 3.18. Total tax revenue in millions of US dollars at market exchange rates
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.. Not available |
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This table is produced based on total tax revenues from Chapter 4 and exchange rate data from Table 3.19. |
3.2. Comparative figures
Note: Data for Korea, Japan and the OECD average are taken from Revenue Statistics (OECD, 2016a) and are preliminary for 2015 in Korea. Data for 2014 are used for the OECD average and for Japan as data for 2015 are not available.
1. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” – a health insurance programme for employees in for-profit state-owned enterprises.
2. There are no social security contributions in Singapore.
Source: Table 3.2.
Note: Data for Korea, Japan and the OECD average are taken from Revenue Statistics (OECD, 2016a) and are preliminary for 2015 in Korea.
1. Represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group.
2. Represents the unweighted average for 24 LAC (Latin American and Caribbean) countries.
Source: OECD.Stats, Revenue Statistics - Asian Countries: Comparative tables.