4. Country tables, tax revenues, 1997-2018

Country tax revenue tables, 1997-2018

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2018.

Figures referring to 1998-99, 2001-06, 2008-09 and 2011-12 in Tables 4.1 to 4.21 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	2013	2014	2015	2016	2017	2018
Total tax revenue	168 582	214 752	347 545	357 958	433 342	443 049	463 350	487 078	527 185	..
1000 Taxes on income, profits and capital gains	95 367	124 427	206 134	202 184	246 073	255 966	262 357	278 764	310 041	..
1100 Of individuals	70 782	80 991	127 587	138 163	169 972	183 023	191 747	198 534	212 520	..
1110 On income and profits	69 212	80 991	127 587	138 163	169 972	183 023	191 747	198 534	212 520	..
1120 On capital gains	1 570	0	0	0	0	0	0	0	0	..
1200 Corporate	24 585	43 436	78 547	64 021	76 101	72 943	70 610	80 230	97 521	..
1210 On profits	22 253	43 436	78 547	64 021	76 101	72 943	70 610	80 230	97 521	..
Income tax on companies	21 242	42 221	76 655	62 549	74 535	71 224	68 779	78 254	95 539	..
Dividend and interest taxes	693	846	1 892	1 472	1 566	1 719	1 831	1 976	1 982	..
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	22 210	22 776	23 354	23 799	25 520	..
4000 Taxes on property	15 505	18 825	31 156	33 526	40 963	45 293	49 641	52 585	54 533	..
4100 Recurrent taxes on immovable property	7 739	9 067	15 615	19 907	23 603	25 062	27 093	29 232	30 344	..
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	15 541	13 619	17 360	20 231	22 548	23 353	24 189	..
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	61 876	93 848	103 756	124 096	119 014	127 998	131 930	137 091	..
5100 Taxes on production, sale, transfer, etc.	37 359	56 178	84 851	92 007	103 419	104 528	110 185	113 155	117 340	..
5110 General taxes	14 085	25 830	45 486	49 329	56 819	57 830	61 815	64 251	65 700	..
5111 Value added taxes	0	23 854	44 381	48 093	55 517	56 462	60 312	62 727	64 062	..
5112 Sales tax	14 085	1 976	1 105	1 236	1 302	1 368	1 503	1 524	1 638	..
5113 Other	0	0	0	0	0	0	0	0	0	..
5120 Taxes on specific goods and services	23 274	30 348	39 365	42 678	46 600	46 698	48 370	48 904	51 640	..
5121 Excise duties	14 449	19 768	24 357	26 689	26 472	24 506	22 541	22 773	23 673	..
Excises central government	13 573	19 019	23 526	25 803	25 648	23 799	21 625	21 895	22 763	..
Statutory corporate payments	258	295	231	452	343	209	405	335	346	..
Primary production charges	618	454	600	434	481	498	511	543	564	..
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	9 280	10 884	14 046	14 196	15 690	..
Customs duties central government	3 637	4 606	6 070	5 828	9 280	10 884	14 046	14 196	15 690	..
5124 Taxes on exports	6	0	10	11	10	12	11	11	0	..
Customs duties on coal exports	0	..	0	0	0	0	0	0	0	..
Other	6	..	10	11	10	12	11	11	0	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	..
5126 Taxes on specific services	5 182	5 974	8 928	10 150	10 838	11 296	11 772	11 924	12 277	..
Taxes race meetings	601	300	358	366	318	290	257	225	265	..
Poker machines	1 760	2 074	3 009	3 125	3 238	3 480	3 684	3 717	3 881	..
Lotteries	330	890	1 118	1 147	1 257	1 270	1 369	1 293	1 330	..
Levies on fire insurance companies	521	574	937	1 232	740	739	786	803	812	..
Other	1 970	2 136	3 506	4 280	5 285	5 517	5 676	5 886	5 989	..
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	20 677	14 486	17 813	18 775	19 751	..
5210 Recurrent taxes	8 956	5 698	8 997	11 749	20 677	14 486	17 813	18 775	19 751	..
5211 Paid by households: motor vehicles	2 188	3 908	6 196	7 229	8 591	9 155	9 586	9 930	7 695	..
5212 Paid by others: motor vehicles	1 350	125	189	232	301	308	318	344	3 108	..
Fees on motor vehicle registry	1 287	0	0	0	0	0	0	0	1 851	..
Drivers licences	0	0	0	0	0	0	0	0	0	..
Stamp duty on vehicle registry	63	125	189	232	301	308	318	344	1 257	..
5213 Paid in respect of other goods	5 418	1 665	2 611	4 288	11 786	5 022	7 910	8 501	8 947	..
Broadcasting tv licences	329	210	288	150	157	185	128	0	0	..
Business franchise lic. tobac. fuel	3 992	227	0	0	2	0	1	0	1	..
Other taxes	565	1 129	2 321	4 136	11 603	4 815	7 760	8 478	8 923	..
Liquor taxes	532	97	2	1	24	23	22	23	24	..
Dog licenses	0	0	0	0	0	0	0	0	0	..
5220 Non-recurrent taxes	118	0	0	0	0	0	0	0	0	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
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/fuv6jt

Table 4.2. Bhutan
Details of tax revenue
Million BTN
	1997	2000	2007	2010	2013	2014	2015	2016	2017	2018
Total tax revenue	..	..	..	10 816	14 707	16 718	18 416	19 523	22 404	21 746
1000 Taxes on income, profits and capital gains	..	..	..	6 925	9 192	9 610	10 337	10 355	11 167	11 240
1100 Of individuals	..	..	..	705	1 281	1 536	1 764	953	1 335	1 543
1110 On income and profits	..	..	..	705	1 281	1 536	1 764	953	1 335	1 543
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	81	108
1120 On capital gains	..	..	..	..	..	..	0	0	0	0
1200 Corporate	..	..	..	6 220	7 911	8 074	8 573	9 402	9 832	9 697
1210 On profits	..	..	..	6 220	7 911	8 074	8 573	9 402	9 832	9 697
Corporate income tax	..	..	..	5 110	6 127	6 489	7 430	8 149	9 014	9 022
Druk Holdings and Investments (DHI)	..	..	..	1 372	1 615	1 569	..	..	..	..
Druk Green Power Corporation Limited (DGPC)	..	..	..	1 953	2 312	2 134	..	..	..	..
Bhutan Power Corporation Limited (BPC)	..	..	..	346	336	415	..	..	..	..
Others	..	..	..	1 439	1 865	2 370	..	..	..	..
Business income tax	..	..	..	1 110	1 784	1 585	1 143	1 254	818	674
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	..	..	..	105	157	32	57	-80	-9	74
Health contribution	..	..	..	105	157	32	57	-80	-9	74
4000 Taxes on property	..	..	..	6	6	8	67	55	34	33
4100 Recurrent taxes on immovable property	..	..	..	6	6	8	4	3	7	7
4110 Households	..	..	..	6	6	8	4	3	7	7
4120 Others	..	..	..	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	63	52	28	25
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	3 760	5 335	7 048	7 954	9 192	11 212	10 399
5100 Taxes on production, sale, transfer, etc	..	..	..	3 760	5 335	7 048	7 663	8 848	10 816	9 978
5110 General taxes on goods and services	..	..	..	1 636	2 163	3 060	3 575	3 796	4 270	4 714
5111 Value added taxes	..	..	..	0	0	0	0	0	0	0
5112 Sales tax	..	..	..	1 636	2 163	3 060	3 575	3 796	4 270	4 714
Goods and commodities	..	..	..	..	..	..	1 979	1 710	1 315	1 370
Beer	..	..	..	..	..	..	767	952	1 137	1 212
Vehicles	..	..	..	..	..	..	0	0	540	643
Petroleum products	..	..	..	..	..	..	234	434	414	522
Hotels and restaurants	..	..	..	..	..	..	318	393	448	500
Telecom services	..	..	..	..	..	..	178	179	223	252
Cement	..	..	..	..	..	..	50	70	92	97
Aerated water	..	..	..	..	..	..	26	35	76	94
Entertainment services	..	..	..	..	..	..	23	23	26	25
5113 Other	..	..	..	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	2 124	3 172	3 987	4 088	5 052	6 546	5 264
5121 Excises	..	..	..	1 605	2 556	2 687	2 483	3 580	4 834	3 406
Distillery products	..	..	..	321	461	481	539	663	885	906
Excise duty refund from India	..	..	..	1 284	2 096	2 206	1 944	2 917	3 949	2 500
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	483	564	1 242	1 605	1 472	1 712	1 704
Customs duty on goods and commodities and customs service charge	..	..	..	..	..	..	597	563	773	678
Fuel	..	..	..	..	..	..	348	411	405	525
Motor vehicles	..	..	..	..	..	..	659	499	534	501
5124 Taxes on exports	..	..	..	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	35	51	59	0	0	0	154
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	..	..	..	0	0	0	291	344	395	422
5210 Recurrent taxes	..	..	..	..	..	..	259	303	323	351
5211 Paid by households: motor vehicles	..	..	..	..	..	..	172	198	214	238
5212 Paid by others: motor vehicles	..	..	..	..	..	..	0	0	0	0
5213 Paid in respect of other goods	..	..	..	..	..	..	87	105	110	114
5220 Non-recurrent taxes	..	..	..	..	..	..	32	41	72	70
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	0	0	0	0
6000 Other taxes	..	..	..	20	17	20	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2018 represent the period from July 2018 to June 2019. The data are on a cash basis.
Source: Ministry of Finance, Bhutan.
StatLink https://stat.link/fhs5kp

Table 4.3. China
Details of tax revenue
Billion CNY
	1997	2000	2007	2010	2013	2014	2015	2016	2017	2018
Total tax revenue	..	..	4 562	7 321	11 053	11 917	12 492	13 035	14 437	15 640
1000 Taxes on income, profits and capital gains	..	..	1 237	1 896	3 225	3 593	3 958	4 315	4 899	5 484
1100 Of individuals	..	..	319	484	653	738	862	1 009	1 197	1 387
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	918	1 412	2 572	2 856	3 097	3 306	3 703	4 097
Enterprise income tax	..	..	878	1 284	2 243	2 464	2 713	2 885	3 212	3 532
Land appreciation tax	..	..	40	128	329	391	383	421	491	564
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	..	..	..	..	..	..	..	..	..	..
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	..	..	443	540	839	938	1 153	1 099	1 208	1 321
4100 Recurrent taxes on immovable property	..	..	96	190	330	384	419	448	496	528
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	96	190	330	384	419	448	496	528
House property tax	..	..	58	89	158	185	205	222	260	289
Urban and town land use tax	..	..	39	100	172	199	214	226	236	239
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	509	554	734	651	712	793
Stamp tax on securities transactions	..	..	201	54	47	67	255	125	107	98
Other stamp duties	..	..	26	50	77	87	89	96	114	122
Deed tax	..	..	121	246	384	400	390	430	491	573
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	6 989	7 386	7 381	7 621	8 329	8 836
5100 Taxes on production, sale, transfer, etc	..	..	2 855	4 769	6 756	7 121	7 105	7 345	8 081	8 601
5110 General taxes on goods and services	..	..	2 373	3 730	5 295	5 535	5 397	5 688	6 284	6 734
5111 Value added taxes	..	..	1 715	2 614	3 572	3 757	3 466	4 538	6 284	6 734
Domestic VAT	..	..	1 547	2 109	2 881	3 086	3 111	4 071	5 638	6 153
Import VAT & excise tax	..	..	615	1 049	1 400	1 443	1 253	1 278	1 597	1 688
Urban maintenance and construction tax	..	..	116	189	342	364	389	403	436	484
Refund of VAT & excise tax for export	..	..	-563	-733	-1 052	-1 136	-1 287	-1 215	-1 387	-1 591
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	658	1 116	1 723	1 778	1 931	1 150	0	0
Business tax	..	..	658	1 116	1 723	1 778	1 931	1 150	..	..
5120 Taxes on specific goods and services	..	..	483	1 039	1 461	1 586	1 707	1 658	1 797	1 867
5121 Excises	..	..	313	794	1 098	1 193	1 348	1 302	1 362	1 420
Domestic excise tax	..	..	221	607	823	891	1 054	1 022	1 023	1 063
Motor vehicles purchase tax	..	..	88	179	260	289	279	267	328	345
Leaf tobacco tax	..	..	5	8	15	14	14	13	12	11
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	143	203	263	284	256	260	300	285
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	101	108	103	95	135	163
Resources tax	..	..	26	42	101	108	103	95	135	163
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	233	265	276	276	248	235
5210 Recurrent taxes	..	..	7	24	47	54	61	68	77	83
Vehicle and vessel tax	..	..	7	24	47	54	61	68	77	83
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	185	210	214	208	170	152
Cultivated land use tax	..	..	19	89	181	206	210	203	165	132
Vessel tonnage tax	..	..	2	3	4	5	5	5	5	5
Environmental protection tax	..	..	0	0	0	0	0	0	0	15
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: Year ending 31st December. The data are on a cash basis. Heading 2000: Detailed data on revenues from social security contributions were not available. Heading 5111: Revenues from import VAT and import excises, urban maintenance and construction tax and refunds on export VAT and export excises are taxes levied on both VAT and excises, however it is not possible to distinguish revenues between the two sources. Therefore all revenues have been allocated to heading 5111 as VAT represents the majority of these revenues.
Source: Ministry of Finance of China.
StatLink https://stat.link/cuy8ix

Table 4.4. Cook Islands
Details of tax revenue
Thousand NZD
	1997	2000	2007	2010	2013	2014	2015	2016	2017	2018
Total tax revenue	..	..	78 330	91 161	92 464	90 572	117 445	126 010	142 539	163 423
1000 Taxes on income, profits and capital gains	..	..	30 685	35 916	29 860	23 213	41 090	42 210	52 127	63 029
1100 Of individuals	..	..	22 163	26 277	20 848	14 189	27 696	26 055	30 039	38 432
1110 On income and profits	..	..	22 163	26 277	20 848	14 189	27 696	26 055	30 039	38 432
Net Income Tax	..	..	22 163	26 361	20 032	11 963	24 768	24 298	28 197	36 929
Withholding Tax	..	..	0	-84	816	2 226	2 928	1 757	1 842	1 504
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	8 523	9 638	9 012	9 024	13 394	16 155	22 089	24 596
1210 On profits	..	..	8 523	9 638	9 012	9 024	13 394	16 155	22 089	24 596
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	62 604	67 359	76 355	83 800	90 411	100 394
5100 Taxes on production, sale, transfer, etc	..	..	46 772	54 398	61 589	66 142	75 495	82 703	89 199	99 252
5110 General taxes on goods and services	..	..	33 973	37 444	41 682	47 459	54 708	58 140	63 330	72 958
5111 Value added taxes	..	..	33 955	37 381	41 681	47 453	54 659	58 124	63 330	72 958
VAT revenues (gross)	..	..	41 689	45 454	52 902	62 549	67 855	70 574	82 054	86 189
VAT refunds	..	..	-5 043	-4 365	-7 521	-7 507	-7 433	-7 796	-9 965	-3 697
VAT on Crown Appropriations	..	..	-2 692	-3 707	-3 700	-7 589	-5 763	-4 653	-8 759	-9 535
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	18	63	2	6	49	16	0	0
5120 Taxes on specific goods and services	..	..	12 799	16 955	19 907	18 682	20 787	24 564	25 869	26 294
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	11 899	10 536	12 320	14 330	15 098	14 566
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	8 008	8 146	8 468	10 234	10 771	11 729
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	873	847	1 015	1 217	860	1 097	1 212	1 142
5210 Recurrent taxes	..	..	218	207	189	186	229	209	291	271
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	189	186	229	209	291	271
5220 Non-recurrent taxes	..	..	655	640	827	1 032	631	888	922	871
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2018 represent the period from July 2018 to June 2019. 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/261sci

Table 4.5. Fiji
Details of tax revenue
Million FJD
	1997	2000	2007	2010	2013	2014	2015	2016	2017	2018
Total tax revenue	..	..	..	1 304	1 830	2 080	2 318	2 387	2 679	2 739
1000 Taxes on income, profits and capital gains	..	..	..	426	439	514	598	730	845	769
1100 Of individuals	..	..	..	184	162	209	211	222	231	224
1110 On income and profits	..	..	..	184	145	166	187	198	200	177
PAYE	..	..	..	184	118	140	159	167	167	146
Social responsibility tax	..	..	..	0	9	8	8	11	10	8
Fringe benefit tax	..	..	..	0	18	19	20	21	24	22
1120 On capital gains	..	..	..	0	17	43	24	23	31	47
1200 Corporate	..	..	..	242	277	305	386	508	614	545
1210 On profits	..	..	..	242	277	305	386	508	614	545
Company Tax	..	..	..	161	203	208	291	348	445	385
Dividend and Withholding	..	..	..	73	72	85	85	105	121	120
Provisional tax	..	..	..	11	11	11	10	49	59	61
Other income taxes	..	..	..	30	30	30	45	44	49	57
Income tax refunds	..	..	..	-34	-40	-28	-45	-38	-60	-78
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	44	68	71	78	78	92
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	..	..	..	..	44	68	71	78	78	92
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	1 347	1 498	1 650	1 580	1 757	1 879
5100 Taxes on production, sale, transfer, etc	..	..	..	877	1 345	1 496	1 648	1 578	1 755	1 877
5110 General taxes on goods and services	..	..	..	526	803	852	958	774	864	882
5111 Value added taxes	..	..	..	496	751	794	893	653	744	789
VAT revenues (gross)	..	..	..	646	1 020	1 102	1 204	943	987	1 049
VAT refunds	..	..	..	-150	-269	-308	-311	-290	-243	-259
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	31	52	58	65	121	121	93
5120 Taxes on specific goods and services	..	..	..	350	543	644	690	804	890	995
5121 Excises	..	..	..	88	127	139	145	246	313	394
Environmental levy	..	..	..	0	0	0	0	67	108	161
Import excises	..	..	..	20	38	43	43	47	54	61
Domestic excises	..	..	..	81	92	98	106	134	154	174
Other excises	..	..	..	5	2	2	2	2	2	2
Rebates	..	..	..	-17	-5	-6	-6	-5	-5	-4
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	252	311	365	392	398	419	441
5124 Taxes on exports	..	..	..	9	4	10	10	10	10	9
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	101	130	143	150	148	150
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	2
5210 Recurrent taxes	..	..	..	2	2	2	1	1	2	2
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	2	2	1	1	2	2
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	..	..	..	..	..	..	..	..	..	..
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 0.7% of GDP in 2018) 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/69oe0c

Table 4.6. Indonesia
Details of tax revenue
Billion IDR
	1997	2000	2007	2010	2013	2014	2015	2016	2017	2018
Total tax revenue	57 340	119 697	525 969	779 484	1 191 766	1 285 634	1 395 963	1 489 358	1 566 729	1 765 590
1000 Taxes on income, profits and capital gains	27 062	57 073	238 431	357 036	506 442	546 181	602 308	666 213	646 800	749 977
1100 Of individuals	..	..	77 250	59 373	187 262	206 288	180 502	164 225	182 835	156 428
1110 On income and profits	..	..	0	59 369	187 255	206 283	180 489	164 217	182 833	156 419
1120 On capital gains	..	..	0	4	7	5	13	8	1	10
1200 Corporate	..	..	161 181	297 662	319 180	339 893	421 806	501 987	463 965	593 549
1210 On profits	..	..	0	288 014	300 456	321 457	382 892	456 391	450 657	578 121
1220 On capital gains	..	..	0	9 648	18 725	18 436	38 915	45 596	13 308	15 428
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	7 715	47 220	54 401	61 993
2100 Employees	..	..	..	..	..	..	1 590	1 829	2 121	2 496
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	3 505	4 108	4 650	5 323
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	54 174
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	29 677	40 546	29 570	28 409	33 836	23 885	21 854	24 901
4100 Recurrent taxes on immovable property	2 413	3 525	23 724	28 581	25 305	23 476	29 250	19 443	16 770	19 445
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	5 953	11 966	4 265	4 932	4 586	4 441	5 084	5 456
Tax on acquisition of land and buildings	..	931	5 953	0	..	..	..	0	0	0
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	540 967	571 303	603 869	592 291	674 209	743 395
5100 Taxes on production, sale, transfer, etc	27 274	53 547	220 143	325 685	540 967	571 303	603 869	592 291	674 209	743 395
5110 General taxes	20 351	35 232	154 527	230 605	385 058	409 570	424 288	413 295	481 707	537 924
5111 Value added taxes	20 351	35 232	154 527	218 133	365 859	393 463	410 391	395 616	464 477	520 390
5112 Sales tax	0	0	0	12 472	19 199	16 107	13 897	17 680	17 230	17 534
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	155 909	161 734	179 581	178 996	192 502	205 470
5121 Excises	4 263	11 287	44 679	66 166	108 452	118 086	144 641	143 525	153 288	159 589
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	31 621	32 319	31 213	32 472	35 066	39 117
5124 Taxes on exports	81	331	4 237	8 898	15 835	11 329	3 727	2 999	4 147	6 765
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	114 787	139 741	148 234	159 749	169 465	185 325
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	591	4 621	37 718	56 216	114 787	139 741	148 234	159 749	169 465	185 325
Other local level	0	3 784	34 981	56 177	114 460	138 769	147 829	157 167	168 798	184 807
Other non local level	591	837	2 738	39	328	973	406	2 582	667	517
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. 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 for 2018 have been estimated.
Source: Fiscal Policy Agency, Ministry of Finance of Indonesia.
StatLink https://stat.link/70hvwp

Table 4.7. Japan
Details of tax revenue
Billion JPY
	1997	2000	2007	2010	2013	2014	2015	2016	2017	2018
Total tax revenue	139 617	136 236	146 248	132 484	146 405	156 886	163 533	164 963	171 751	104 457
1000 Taxes on income, profits and capital gains	51 673	47 398	53 174	40 034	47 534	49 939	50 969	50 448	52 658	55 682
1100 Of individuals	29 809	28 677	28 600	24 663	28 150	29 655	30 847	30 670	32 325	32 993
1110 On income and profits	29 809	28 677	28 600	24 663	28 150	29 655	30 847	30 670	32 325	32 993
Income tax	19 183	18 789	16 080	12 984	15 865	17 139	18 178	17 978	19 276	19 885
Prefectural inhabitants tax	3 183	3 621	5 008	4 699	5 090	5 215	5 252	5 128	5 376	4 903
Municipal inhabitants tax	7 172	6 044	7 294	6 795	7 015	7 114	7 224	7 365	7 471	8 000
Enterprise tax	271	223	218	184	181	186	194	198	203	206
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	21 864	18 721	24 573	15 372	19 384	20 284	20 122	19 778	20 333	22 689
1210 On profits	21 864	18 721	24 573	15 372	19 384	20 284	20 122	19 778	20 333	22 689
Corporation tax	13 477	11 747	14 744	8 968	11 698	11 464	10 832	10 332	11 995	12 296
Prefectural inhabitants tax	1 026	879	1 206	777	854	963	859	763	762	829
Municipal inhabitants tax	2 532	2 176	3 015	1 954	2 157	2 445	2 324	2 392	2 224	2 392
Enterprise tax	4 830	3 918	5 608	2 253	2 674	3 017	3 510	4 395	3 991	4 395
Local special corporate tax	0	0	0	1 420	2 001	2 395	2 081	1 782	1 858	2 114
Local corporate tax	0	0	0	0	0	1	516	629	654	664
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	59 803	62 252	64 465	66 614	68 562	..
2100 Employees	19 682	19 830	21 975	23 593	25 984	27 168	28 224	29 311	30 340	..
2110 On a payroll basis	19 682	19 830	21 975	23 593	25 984	27 168	28 224	29 311	30 340	..
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	27 143	28 374	29 479	30 560	31 637	..
2210 On a payroll basis	22 826	22 456	24 243	24 674	27 143	28 374	29 479	30 560	31 637	..
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	6 676	6 710	6 763	6 742	6 585	..
2310 On a payroll basis	5 352	5 683	7 108	6 194	6 676	6 710	6 763	6 742	6 585	..
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	12 940	13 306	13 400	13 772	14 073	14 085
4100 Recurrent taxes on immovable property	10 410	10 414	9 949	10 225	9 882	10 016	10 005	10 165	10 323	10 377
Prefectural property tax	8	11	14	5	2	2	2	3	4	11
Municipal property tax	8 822	9 041	8 729	8 961	8 653	8 769	8 755	9 077	9 025	9 077
City planning tax	1 326	1 318	1 202	1 256	1 227	1 244	1 244	1 262	1 277	1 289
Special landholding tax	94	43	4	3	1	2	3	7	1	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	1 574	1 883	1 968	2 131	2 292	2 240
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	1 483	1 407	1 426	1 476	1 458	1 467
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	1 126	1 035	1 050	1 079	1 052	1 054
Real property acquisition tax	731	567	485	379	357	372	377	397	407	413
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	25 744	30 991	34 286	33 711	36 031	34 254
5100 Taxes on production, sale, transfer, etc.	21 132	23 180	23 241	22 160	23 313	28 587	31 871	31 254	33 582	31 762
5110 General taxes	10 112	12 350	12 841	12 675	13 479	19 135	22 400	21 931	22 249	22 531
5111 Value added taxes	10 112	12 350	12 841	12 675	13 479	19 135	22 400	21 931	22 249	22 531
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	11 021	10 830	10 400	9 485	9 834	9 452	9 470	9 323	11 333	9 231
5121 Excise duties	9 764	9 837	9 374	8 622	8 728	8 308	8 351	8 316	10 241	8 144
Liquor tax	1 962	1 816	1 524	1 389	1 371	1 328	1 338	1 320	1 304	1 311
Sugar excises	0	0	0	0	0	0	0	0	0	0
Local gasoline tax	276	296	302	294	275	266	264	261	256	249
Gasoline tax	2 583	2 769	2 820	2 750	2 574	2 486	2 465	2 434	2 396	2 330
Liquefied petroleum gas tax	29	28	27	24	21	19	18	17	17	16
Aviation fuel tax	104	104	104	89	67	67	66	66	67	67
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	173	155	153	149	141	139
Municipal tobacco tax	799	865	853	788	983	950	936	911	862	851
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	943	936	925	933	949	954
Vehicle acquisition tax	562	464	425	192	193	86	137	146	190	191
Promotion of power resources development tax	354	375	352	349	328	321	316	320	326	323
Petroleum and coal tax	497	489	513	502	600	631	630	702	691	709
Tobacco tax	1 018	876	925	908	1 038	919	954	914	864	874
Special tobacco tax	0	264	214	163	161	142	148	141	134	129
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	1 034	1 073	1 049	939	1 024	1 022
Customs duty	1 012	877	941	786	1 034	1 073	1 049	939	1 024	1 022
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	71	70	70	68	67	65
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	49	48	48	46	45	43
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	22	22	23	22	23	22
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	2 431	2 404	2 416	2 457	2 450	2 492
5210 Recurrent taxes	2 905	3 027	2 993	2 548	2 409	2 382	2 393	2 435	2 427	2 470
Automobile tax	1 705	1 765	1 717	1 616	1 574	1 556	1 543	1 535	1 541	1 545
Light vehicle tax	113	125	164	178	189	195	200	238	249	257
Motor vehicle tonnage tax	1 084	1 134	1 110	753	643	629	649	660	637	666
Hunter licence tax	2	2	0	0	0	0	0	0	0	0
Hunting tax	1	1	2	2	2	2	1	1	1	1
Mine lot tax	1	1	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	0	0
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	0	0
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	0	0
5220 Non-recurrent taxes	21	20	22	21	22	23	22	22	22	23
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	346	348	356	381	384	399	413	418	427	436
6100 Paid solely by business	325	324	313	330	348	356	361	366	371	374
Business office tax	325	324	313	330	348	356	361	366	371	374
6200 Other	22	24	43	52	36	43	52	52	56	62
Taxes not in local tax law	21	24	43	52	36	43	52	52	56	62
Other	0	0	0	0	0	0	0	0	0	0
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 contributions 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/xoaykq

Table 4.8. Kazakhstan
Details of tax revenue
Million KZT
	1997	2000	2007	2010	2013	2014	2015	2016	2017	2018
Total tax revenue	..	517 777	3 349 317	5 182 379	8 130 631	8 365 069	6 352 963	7 006 053	8 690 678	10 383 770
1000 Taxes on income, profits and capital gains	..	214 545	1 797 785	2 072 357	2 928 127	3 113 992	2 467 977	2 610 413	3 128 907	3 972 562
1100 Of individuals	..	51 016	221 025	312 332	492 991	552 280	598 807	691 778	750 212	838 394
1110 On income and profits	..	51 016	221 025	312 332	492 991	552 280	598 807	691 778	750 212	838 394
From non-foreign citizens	..	51 016	221 025	276 089	442 561	492 913	566 974	688 023	744 662	831 567
From foreign citizens	..	0	0	36 243	50 430	59 367	31 832	3 755	5 550	6 828
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	163 529	1 576 760	1 760 025	2 435 136	2 561 712	1 869 170	1 918 635	2 378 695	3 134 167
1210 On profits	..	163 529	1 576 760	1 760 025	2 435 136	2 561 712	1 869 170	1 918 635	2 378 695	3 134 167
From non-oil companies	..	163 529	766 979	847 057	1 039 044	1 172 635	1 236 561	1 445 066	1 545 293	1 703 353
From oil companies	..	0	0	0	0	0	0	0	0	0
From oil companies to National Fund	..	0	809 782	912 968	1 396 092	1 389 077	632 609	473 569	833 402	1 430 814
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	0	49 904	131 041	203 361	225 948	240 590	264 710	280 537	230 206
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	..	..	49 904	131 041	203 361	225 948	240 590	264 710	280 537	230 206
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	99 082	295 733	253 830	380 477	427 985	464 674	530 440	576 607	618 505
The social tax	..	99 082	295 733	253 830	380 477	427 985	464 674	530 440	576 607	618 505
4000 Taxes on property	..	21 013	73 822	124 632	160 845	192 063	226 853	227 862	257 012	298 617
4100 Recurrent taxes on immovable property	..	20 504	71 592	122 146	157 424	188 331	224 752	226 815	255 868	298 455
4110 Households	..	3 230	2 936	4 402	6 153	9 385	10 164	11 906	3 922	22 374
4120 Others	..	17 274	68 655	117 744	151 271	178 946	214 588	214 909	251 946	276 082
Uniform land tax	..	235	428	762	830	876	833	944	1 004	1 036
Property tax	..	13 699	59 140	104 745	138 015	165 795	200 710	200 685	236 542	269 534
Land tax	..	3 340	9 086	12 238	12 426	12 275	13 045	13 281	14 401	5 512
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	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	509	2 231	2 486	3 421	3 732	2 101	1 047	1 143	161
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	..	179 452	1 131 164	2 600 514	4 457 717	4 405 005	2 952 727	3 372 218	4 437 419	5 259 064
5100 Taxes on production, sale, transfer, etc	..	168 678	1 032 930	2 497 709	4 300 462	4 237 236	2 816 629	3 238 137	4 285 158	5 080 971
5110 General taxes	..	115 159	629 279	677 229	1 327 433	1 197 258	943 051	1 495 682	1 664 699	2 034 314
5111 Value added taxes	..	115 159	629 279	677 229	1 327 433	1 197 258	943 051	1 495 682	1 664 699	2 034 314
Domestic VAT	..	75 625	137 290	197 358	445 876	333 943	203 247	525 318	532 864	800 800
VAT on imported goods	..	39 534	464 361	435 869	819 129	789 302	667 404	860 801	1 017 876	1 124 959
Other VAT	..	0	27 628	44 002	62 428	74 013	72 399	109 563	113 959	108 554
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	..	53 519	403 651	1 820 480	2 973 029	3 039 978	1 873 579	1 742 455	2 620 458	3 046 657
5121 Excises	..	19 285	58 753	61 423	103 651	147 057	161 068	205 231	255 994	311 856
Alcohol	..	12 939	18 189	15 691	29 659	38 788	36 345	40 712	58 793	79 874
Tobacco	..	5 182	10 953	22 903	45 644	78 695	98 346	121 403	137 791	163 140
Petroleum product	..	1 164	20 970	20 966	24 139	25 221	26 216	42 042	58 146	67 504
Automobiles	..	0	8 641	1 864	4 208	4 352	931	0	0	0
Others	..	0	0	0	2	0	-770	1 075	1 265	1 338
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	18 471	150 355	354 487	297 959	279 313	189 522	266 484	296 905	331 629
5124 Taxes on exports	..	0	611	492 870	1 466 254	1 513 573	920 175	807 011	1 154 883	1 586 728
Taxes on exports	..	..	0	22 060	585 857	778 853	692 855	688 122	904 476	1 099 662
Taxes on exports to National Fund	..	..	611	470 810	880 397	734 720	227 320	118 889	250 408	487 066
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	0	6 184	14 566	18 862	21 036	24 798	25 856	27 144	43 076
Telecommunication	..	..	3 624	5 535	5 476	6 167	8 151	8 124	8 286	8 596
Placement of outdoor advertisements	..	..	2 560	3 723	5 652	5 981	6 076	5 855	5 510	5 615
Gambling business	..	..	0	3 693	6 385	7 598	9 231	10 518	11 746	26 846
Others	..	..	0	1 614	1 350	1 291	1 340	1 359	1 602	2 018
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	15 763	187 748	897 133	1 086 303	1 078 999	578 015	437 873	885 532	773 369
Production of useful minerals of non-oil sector companies	..	15 763	16 510	122 128	168 186	122 909	118 073	159 276	259 183	308 717
Production of useful minerals of oil sector companies	..	0	0	0	0	0	0	0	0	0
Production of useful minerals of oil sector co. to National Fund	..	0	171 238	775 005	918 117	956 090	459 942	278 597	626 350	464 652
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	10 774	98 234	102 806	157 255	167 769	136 098	134 081	152 261	178 093
5210 Recurrent taxes	..	5 901	11 382	26 327	36 116	38 930	42 319	46 879	59 981	67 191
5211 Paid by households: motor vehicles	..	3 930	8 099	21 565	29 629	31 656	34 466	38 572	51 271	57 814
5212 Paid by others: motor vehicles	..	1 971	3 241	4 697	6 401	7 188	7 812	8 307	8 710	9 377
5213 Paid in respect of other goods	..	0	42	65	86	86	41	0	0	0
5220 Non-recurrent taxes	..	4 873	86 852	76 478	121 140	128 840	93 779	87 202	92 280	110 902
Emissions into the environment	..	0	70 958	57 982	93 179	97 712	63 379	67 216	72 529	87 126
Others	..	4 873	15 894	18 497	27 960	31 128	30 399	19 985	19 752	23 776
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	3 684	909	6	103	75	141	410	10 198	4 816
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	3 684	909	6	103	75	141	410	10 198	4 816
Note: Year ending 31st December. Data are on a cash basis. The share of the Republic of Kazakhstan under production sharing contracts of oil companies, the bonuses of oil and non-oil sector companies, the levy for the use of the radio-frequency spectrum, the payment to compensate for historic costs as well as certain other items are classified as non-tax revenues according to the OECD Interpretative Guide, but are considered as tax revenues in Kazakhstan. Headings 1210, 5124 and 5128: These categories includes revenues that are paid to the National Fund of the Republic of Kazakhstan. This fund was created in 2000 as a stabilisation fund and includes revenues levied from oil and gas companies. Heading 2000: Social security contribution revenues are not considered as tax revenues in Kazakhstan, but are considered as tax revenues under the OECD Interpretative Guide, subject to certain criteria. Heading 4120: The uniform land tax is a presumptive tax for farmers and peasants’ households. Such payers are not obliged to pay personal income tax, land tax, environmental fees, transport tax, property tax and other mandatory payments to the budget. The uniform land tax is levied on the value of land in use.
Source: Ministry of Finance of the Republic of Kazakhstan.
StatLink https://stat.link/hfvkpw

Table 4.9. Korea
Details of tax revenue
Billion KRW
	1997	2000	2007	2010	2013	2014	2015	2016	2017	2018
Total tax revenue	102 916	136 295	258 571	295 968	347 332	365 428	393 559	430 752	465 470	506 548
1000 Taxes on income, profits and capital gains	26 916	39 254	82 239	82 905	101 792	106 353	119 151	134 503	149 420	172 976
1100 Of individuals	16 543	19 950	43 276	42 098	53 311	59 457	67 600	75 711	83 121	93 274
1110 On income and profits	14 586	18 569	31 984	33 935	46 654	51 410	55 744	62 028	67 987	75 251
Income tax	0	0	0	0	0	0	0	0	0	0
Dividends and interest income tax	0	0	4 682	4 425	4 889	4 628	4 561	4 125	4 517	4 982
Wages and salaries income tax	0	0	14 124	15 517	21 931	25 359	27 055	30 994	34 034	38 000
Other income tax	0	0	2 607	2 986	3 432	3 805	4 467	5 346	5 333	5 975
Global income tax	12 911	16 128	6 151	6 369	10 901	11 486	12 784	14 348	16 049	17 483
Defence tax on income tax	0	0	0	0	0	0	0	0	0	0
Education tax on income tax	0	0	0	0	0	0	0	0	0	0
Rural dev. tax on interest, bus. Inc. & cap. gains relief	149	156	160	179	124	115	105	109	104	111
Inhabitant tax on income tax (local)	1 526	2 285	4 260	4 459	5 377	6 017	6 772	7 106	7 950	8 700
1120 On capital gains	1 957	1 381	11 292	8 163	6 657	8 047	11 856	13 683	15 134	18 023
Capital gains tax	1 957	1 381	11 292	8 163	6 657	8 047	11 856	13 683	15 134	18 023
1200 Corporate	10 158	19 271	38 963	40 807	48 481	46 896	51 551	58 792	66 299	79 702
1210 On profits	10 158	19 271	38 963	40 807	48 481	46 896	51 551	58 792	66 299	79 702
Corporation tax - withholding	5 501	8 577	8 360	9 095	12 176	12 172	12 317	11 986	11 990	13 174
Corporation tax - final returns	3 924	9 302	27 057	28 173	31 679	30 478	32 713	40 130	47 187	57 763
Defence tax on corporation tax	0	0	0	0	0	0	0	0	0	0
Inhabitant tax on corporation tax (local)	733	1 142	3 152	3 094	4 118	3 882	6 217	6 270	6 785	8 307
Rural development tax corporate income	0	251	394	445	508	364	304	406	337	458
Excess profit tax	0	0	0	0	0	0	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
Capital gains tax	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	215	33	0	0	0	0	0	0	0	0
Business income tax	0	0	..	..	..	..	..	..	..	..
Real estate income tax	0	0	..	..	..	..	..	..	..	..
Defence tax on real estate & business income	0	0	..	..	..	..	..	..	..	..
Rural dev. tax on bus. inc. & cap. gains relief	211	30	..	..	..	..	..	..	..	..
Inhabitant tax before 1990 (local)	1	0	..	..	..	..	..	..	..	..
Farm land tax (local)	3	3	..	..	..	..	..	..	..	..
Inhabitant tax on farm land tax (local)	0	0	..	..	..	..	..	..	..	..
2000 Social security contributions	14 583	22 759	53 588	69 090	91 596	98 184	104 693	112 658	119 676	128 660
2100 Employees	6 376	8 578	21 773	28 213	38 396	41 355	44 281	48 077	51 125	55 257
Veterans' relief fund	0	0	0	0	0	0	0	0	0	0
Soldiers' annuity fund	0	0	0	0	0	0	0	0	0	0
Unemployment assurance	264	598	1 164	1 358	2 418	2 866	3 076	3 251	3 418	3 666
National welfare pension fund	3 597	4 325	9 338	11 004	13 890	14 823	15 821	16 862	17 864	19 090
Social benefit fund	0	0	0	0	0	0	0	0	0	0
Health Insurance	1 149	2 066	8 180	11 783	17 128	18 492	19 868	21 470	22 814	24 920
Teachers' pensions	219	279	581	868	1 077	1 081	1 125	1 410	1 507	1 595
Government employees pensions	1 013	1 144	2 202	2 878	3 435	3 593	3 876	4 533	4 934	5 371
Military personal pensions	134	166	308	322	448	500	515	551	588	615
2110 On a payroll basis	..	8 578	21 773	28 213	38 396	41 355	44 281	48 077	51 125	55 257
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	..
2200 Employers	5 901	9 409	23 557	30 856	41 518	44 806	47 846	51 190	54 063	58 712
Ind. works' insurance fund	1 819	1 876	4 431	4 632	5 436	5 797	6 062	6 283	6 429	7 346
Soldiers' annuity fund	0	0	0	0	0	0	0	0	0	0
Pneumoconiosis fund	0	0	0	0	0	0	0	0	0	0
Unemployment insurance	653	1 449	2 474	2 860	4 545	5 150	5 499	5 790	6 082	6 517
Veterans' relief fund	0	0	0	0	0	0	0	0	0	0
National welfare pension fund	1 814	4 340	9 383	11 052	13 958	14 909	15 895	16 928	17 922	19 155
Social benefit fund	0	0	0	0	0	0	0	0	0	0
Health Insurance	1 459	1 547	6 844	11 718	16 826	18 133	19 493	21 074	22 397	24 346
Teachers' pensions	156	197	425	594	753	817	897	1 115	1 233	1 348
Government employees pensions	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	9 409	23 557	30 856	41 518	44 806	47 846	51 190	54 063	58 712
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	..
2300 Self-employed or non-employed	2 306	4 772	8 258