copy the linklink copied!5. Detailed country tables, 1965-2017
Chapter 5 provides detailed country information on tax revenues for each OECD country from 1965-2017.
copy the linklink copied!5.1. Tax revenues
In all of the following tables the symbol (...) indicates not available/or not applicable. The main series in this chapter cover the years 1965 to 2017. For reasons of space, a selection of years are shown in these tables. A complete series is, however, available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.
Table 5.1. Australia: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million AUD
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
5 024 |
39 878 |
116 500 |
214 752 |
347 545 |
357 958 |
433 342 |
463 350 |
487 078 |
527 185 |
1000 Taxes on income, profits and capital gains |
2 547 |
22 383 |
66 542 |
124 427 |
206 134 |
202 184 |
246 073 |
262 357 |
278 764 |
310 041 |
1100 Of individuals |
1 729 |
17 532 |
50 062 |
80 991 |
127 587 |
138 163 |
169 972 |
191 747 |
198 534 |
212 520 |
1110 On income and profits |
1 729 |
17 532 |
49 888 |
80 991 |
127 587 |
138 163 |
169 972 |
191 747 |
198 534 |
212 520 |
1120 On capital gains |
0 |
0 |
174 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
818 |
4 851 |
16 480 |
43 436 |
78 547 |
64 021 |
76 101 |
70 610 |
80 230 |
97 521 |
1210 On profits |
818 |
4 851 |
16 315 |
43 436 |
78 547 |
64 021 |
76 101 |
70 610 |
80 230 |
97 521 |
Income tax on companies |
791 |
4 574 |
15 220 |
42 221 |
76 655 |
62 549 |
74 535 |
68 779 |
78 254 |
95 539 |
Dividend and interest taxes |
17 |
161 |
899 |
846 |
1 892 |
1 472 |
1 566 |
1 831 |
1 976 |
1 982 |
Other withholding taxes |
0 |
116 |
196 |
369 |
0 |
0 |
0 |
0 |
0 |
0 |
1220 On capital gains |
0 |
0 |
165 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2100 Employees |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
157 |
1 988 |
7 115 |
9 624 |
16 407 |
18 492 |
22 210 |
23 354 |
23 799 |
25 520 |
4000 Taxes on property |
576 |
3 105 |
10 427 |
18 825 |
31 156 |
33 526 |
40 963 |
49 641 |
52 585 |
54 533 |
4100 Recurrent taxes on immovable property |
341 |
1 886 |
6 148 |
9 067 |
15 615 |
19 907 |
23 603 |
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 |
0 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
137 |
175 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4310 Estate and inheritance taxes |
131 |
174 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Estate duty central government |
36 |
17 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
St. and loc. estate probate and succession |
95 |
157 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
7 |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
98 |
1 044 |
4 279 |
9 758 |
15 541 |
13 619 |
17 360 |
22 548 |
23 353 |
24 189 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
1 744 |
12 402 |
32 416 |
61 876 |
93 848 |
103 756 |
124 096 |
127 998 |
131 930 |
137 091 |
5100 Taxes on production, sale, transfer, etc. |
1 508 |
11 097 |
27 213 |
56 178 |
84 851 |
92 007 |
103 419 |
110 185 |
113 155 |
117 340 |
5110 General taxes |
370 |
2 102 |
9 365 |
25 830 |
45 486 |
49 329 |
56 819 |
61 815 |
64 251 |
65 700 |
5111 Value added taxes |
0 |
0 |
0 |
23 854 |
44 381 |
48 093 |
55 517 |
60 312 |
62 727 |
64 062 |
5112 Sales tax |
370 |
2 102 |
9 365 |
1 976 |
1 105 |
1 236 |
1 302 |
1 503 |
1 524 |
1 638 |
5113 Other |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
1 138 |
8 995 |
17 848 |
30 348 |
39 365 |
42 678 |
46 600 |
48 370 |
48 904 |
51 640 |
5121 Excise duties |
781 |
6 183 |
11 975 |
19 768 |
24 357 |
26 689 |
26 472 |
22 541 |
22 773 |
23 673 |
Excises central government |
752 |
5 834 |
10 359 |
19 019 |
23 526 |
25 803 |
25 648 |
21 625 |
21 895 |
22 763 |
Statutory corporate payments |
0 |
83 |
378 |
295 |
231 |
452 |
343 |
405 |
335 |
346 |
Primary production charges |
29 |
266 |
1 238 |
454 |
600 |
434 |
481 |
511 |
543 |
564 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
271 |
1 799 |
3 319 |
4 606 |
6 070 |
5 828 |
9 280 |
14 046 |
14 196 |
15 690 |
Customs duties central government |
271 |
1 799 |
3 319 |
4 606 |
6 070 |
5 828 |
9 280 |
14 046 |
14 196 |
15 690 |
5124 Taxes on exports |
1 |
117 |
57 |
0 |
10 |
11 |
10 |
11 |
11 |
0 |
Customs duties on coal exports |
0 |
85 |
54 |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
1 |
32 |
3 |
.. |
10 |
11 |
10 |
11 |
11 |
0 |
5125 Taxes on investment goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
85 |
896 |
2 497 |
5 974 |
8 928 |
10 150 |
10 838 |
11 772 |
11 924 |
12 277 |
Taxes race meetings |
31 |
240 |
651 |
300 |
358 |
366 |
318 |
257 |
225 |
265 |
Poker machines |
16 |
140 |
295 |
2 074 |
3 009 |
3 125 |
3 238 |
3 684 |
3 717 |
3 881 |
Lotteries |
7 |
122 |
325 |
890 |
1 118 |
1 147 |
1 257 |
1 369 |
1 293 |
1 330 |
Levies on fire insurance companies |
16 |
157 |
363 |
574 |
937 |
1 232 |
740 |
786 |
803 |
812 |
Other |
15 |
237 |
863 |
2 136 |
3 506 |
4 280 |
5 285 |
5 676 |
5 886 |
5 989 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5130 Unallocable between 5110 and 5120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
236 |
1 305 |
5 203 |
5 698 |
8 997 |
11 749 |
20 677 |
17 813 |
18 775 |
19 751 |
5210 Recurrent taxes |
197 |
1 260 |
5 109 |
5 698 |
8 997 |
11 749 |
20 677 |
17 813 |
18 775 |
19 751 |
5211 Paid by households: motor vehicles |
65 |
448 |
1 373 |
3 908 |
6 196 |
7 229 |
8 591 |
9 586 |
9 930 |
7 695 |
5212 Paid by others: motor vehicles |
65 |
351 |
937 |
125 |
189 |
232 |
301 |
318 |
344 |
3 108 |
Fees on motor vehicle registry |
46 |
312 |
794 |
0 |
0 |
0 |
0 |
0 |
0 |
1 851 |
Drivers licences |
12 |
30 |
111 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Stamp duty on vehicle registry |
6 |
9 |
32 |
125 |
189 |
232 |
301 |
318 |
344 |
1 257 |
5213 Paid in respect of other goods |
67 |
461 |
2 799 |
1 665 |
2 611 |
4 288 |
11 786 |
7 910 |
8 501 |
8 947 |
Broadcasting tv licences |
37 |
21 |
125 |
210 |
288 |
150 |
157 |
128 |
0 |
0 |
Business franchise lic. tobac. fuel |
0 |
221 |
2 016 |
227 |
0 |
0 |
2 |
1 |
0 |
1 |
Other taxes |
2 |
12 |
33 |
1 129 |
2 321 |
4 136 |
11 603 |
7 760 |
8 478 |
8 923 |
Liquor taxes |
28 |
206 |
603 |
97 |
2 |
1 |
24 |
22 |
23 |
24 |
Dog licenses |
0 |
1 |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5220 Non-recurrent taxes |
39 |
45 |
94 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6100 Paid solely by business |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6200 Other |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
0 |
0 |
.. |
195 |
2 585 |
991 |
323 |
453 |
429 |
402 |
Tax expenditure component |
.. |
.. |
.. |
175 |
178 |
110 |
215 |
307 |
287 |
267 |
Transfer component |
.. |
.. |
.. |
20 |
2 407 |
881 |
108 |
146 |
142 |
135 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
0 |
4 564 |
5 726 |
7 914 |
8 966 |
8 644 |
9 069 |
Tax expenditure component |
.. |
.. |
.. |
.. |
1 922 |
2 253 |
2 147 |
2 453 |
2 106 |
2 166 |
Transfer component |
.. |
.. |
.. |
.. |
2 642 |
3 473 |
5 767 |
6 513 |
6 538 |
6 903 |
Total tax revenue on cash basis |
5 024 |
39 878 |
116 500 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
214 752 |
347 545 |
357 958 |
433 342 |
463 350 |
487 078 |
527 185 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
175 |
2 100 |
2 363 |
2 362 |
2 760 |
2 393 |
2 433 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
214 927 |
349 645 |
360 321 |
435 704 |
466 110 |
489 471 |
529 618 |
Imputed social contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
214 927 |
349 645 |
360 321 |
435 704 |
466 110 |
489 471 |
529 618 |
.. 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. |
||||||||||
|
Table 5.2. Austria: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
6 210 |
29 759 |
54 040 |
90 324 |
115 146 |
121 192 |
138 099 |
148 174 |
149 312 |
154 611 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
89 968 |
114 749 |
120 853 |
137 771 |
147 760 |
148 863 |
154 143 |
1000 Taxes on income, profits and capital gains |
1 584 |
7 959 |
13 797 |
25 553 |
34 319 |
34 021 |
39 792 |
44 501 |
41 775 |
43 729 |
1100 Of individuals |
1 240 |
6 899 |
11 326 |
19 890 |
25 741 |
27 098 |
31 474 |
35 546 |
32 250 |
33 521 |
1110 On income and profits |
1 240 |
6 899 |
11 326 |
19 890 |
25 741 |
27 098 |
31 474 |
35 546 |
32 250 |
33 521 |
Income tax |
415 |
1 576 |
2 501 |
3 202 |
3 253 |
3 358 |
3 737 |
3 979 |
4 630 |
4 502 |
Special income tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Wage tax |
417 |
4 626 |
7 823 |
15 630 |
20 607 |
21 783 |
25 669 |
28 429 |
25 435 |
26 459 |
Tax on industry and trade |
196 |
402 |
454 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on capital yields |
2 |
14 |
46 |
354 |
970 |
938 |
981 |
1 979 |
963 |
1 305 |
Contribution to chambers |
60 |
279 |
501 |
697 |
910 |
1 018 |
1 087 |
1 159 |
1 222 |
1 254 |
Water supply fund |
151 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contribution emergency fund |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
334 |
1 049 |
1 930 |
4 157 |
6 622 |
5 519 |
6 963 |
7 659 |
8 388 |
9 117 |
1210 On profits |
334 |
1 049 |
1 930 |
4 157 |
6 622 |
5 519 |
6 963 |
7 659 |
8 388 |
9 117 |
Corporation tax |
195 |
698 |
998 |
3 865 |
6 094 |
4 978 |
6 377 |
6 752 |
7 812 |
8 438 |
Tax on industry and trade |
83 |
254 |
624 |
10 |
0 |
1 |
0 |
0 |
0 |
0 |
Special tax on income |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on capital yields |
5 |
33 |
108 |
118 |
346 |
347 |
370 |
684 |
344 |
447 |
Water supply fund |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contribution emergency fund |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contribution to chambers |
14 |
58 |
200 |
164 |
182 |
193 |
216 |
224 |
232 |
232 |
Directors tax |
2 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1220 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
10 |
12 |
540 |
1 506 |
1 956 |
1 405 |
1 354 |
1 295 |
1 137 |
1 091 |
Fines related to tax offences |
10 |
12 |
18 |
33 |
77 |
99 |
73 |
70 |
66 |
77 |
Tax on interest |
0 |
0 |
522 |
1 473 |
1 879 |
1 305 |
1 282 |
1 225 |
1 071 |
1 014 |
2000 Social security contributions |
1 548 |
9 200 |
17 763 |
30 510 |
38 453 |
41 423 |
46 845 |
49 867 |
51 827 |
53 917 |
2100 Employees |
686 |
3 792 |
7 512 |
12 477 |
15 612 |
16 846 |
18 931 |
20 115 |
20 919 |
21 718 |
2110 On a payroll basis |
.. |
.. |
.. |
12 477 |
15 612 |
16 846 |
18 931 |
20 115 |
20 919 |
21 718 |
Health insurance contributions |
.. |
.. |
.. |
2 606 |
3 326 |
3 675 |
4 082 |
4 347 |
4 531 |
4 733 |
Pension insurance contributions |
.. |
.. |
.. |
6 410 |
8 274 |
8 986 |
10 183 |
10 896 |
11 378 |
11 865 |
Pension contributions, civil servants |
.. |
.. |
.. |
1 489 |
1 579 |
1 625 |
1 672 |
1 629 |
1 636 |
1 596 |
Unemployment insurance contributions |
.. |
.. |
.. |
1 854 |
2 284 |
2 385 |
2 803 |
3 040 |
3 167 |
3 307 |
Health insurance contributions, local government employees |
.. |
.. |
.. |
100 |
130 |
156 |
169 |
181 |
185 |
191 |
Special unemployment insurance contributions |
.. |
.. |
.. |
17 |
19 |
20 |
22 |
23 |
23 |
25 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
721 |
4 563 |
8 768 |
14 651 |
18 091 |
19 421 |
21 922 |
23 281 |
24 275 |
25 286 |
2210 On a payroll basis |
.. |
.. |
.. |
14 651 |
18 091 |
19 421 |
21 922 |
23 281 |
24 275 |
25 286 |
Health insurance contributions |
.. |
.. |
.. |
2 667 |
3 395 |
3 669 |
4 075 |
4 339 |
4 523 |
4 724 |
Pension insurance contributions |
.. |
.. |
.. |
7 888 |
10 214 |
11 144 |
12 642 |
13 549 |
14 154 |
14 764 |
Pension contributions, civil servants |
.. |
.. |
.. |
438 |
376 |
361 |
297 |
298 |
296 |
276 |
Accident insurance contributions |
.. |
.. |
.. |
952 |
1 157 |
1 254 |
1 409 |
1 394 |
1 446 |
1 498 |
Unemployment insurance contributions |
.. |
.. |
.. |
1 854 |
2 284 |
2 385 |
2 803 |
3 040 |
3 167 |
3 307 |
Health insurance contributions, local government employees |
.. |
.. |
.. |
101 |
141 |
157 |
170 |
181 |
185 |
192 |
Contributions to sickness benefit fund |
.. |
.. |
.. |
341 |
0 |
0 |
0 |
0 |
0 |
0 |
Special pension contributions, nightshift workers |
.. |
.. |
.. |
11 |
18 |
15 |
31 |
38 |
37 |
38 |
Contributions to insolvency fund |
.. |
.. |
.. |
381 |
488 |
416 |
473 |
419 |
342 |
355 |
Special unemployment insurance contributions construction workers |
.. |
.. |
.. |
17 |
19 |
20 |
22 |
23 |
126 |
132 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
141 |
845 |
1 482 |
3 382 |
4 750 |
5 155 |
5 993 |
6 470 |
6 633 |
6 913 |
2310 On a payroll basis |
.. |
.. |
.. |
3 382 |
4 750 |
5 155 |
5 993 |
6 470 |
6 633 |
6 913 |
Health insurance contributions |
.. |
.. |
.. |
1 971 |
2 724 |
3 090 |
3 441 |
3 664 |
3 721 |
3 857 |
Pension insurance contributions |
.. |
.. |
.. |
1 117 |
1 527 |
1 524 |
1 973 |
2 210 |
2 321 |
2 451 |
Pension contributions, civil servants (retired) |
.. |
.. |
.. |
116 |
274 |
297 |
315 |
317 |
314 |
311 |
Accident insurance contributions |
.. |
.. |
.. |
77 |
85 |
88 |
95 |
98 |
92 |
103 |
Health insurance contributions, local government employees |
.. |
.. |
.. |
101 |
140 |
156 |
169 |
181 |
185 |
191 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
472 |
2 097 |
3 259 |
5 788 |
7 266 |
8 359 |
9 489 |
10 040 |
10 401 |
10 238 |
Emplr. contr. equaliz. of family.burdens |
318 |
1 397 |
2 147 |
3 140 |
3 915 |
4 762 |
5 319 |
5 623 |
5 821 |
5 487 |
Tax on sum of wages |
82 |
375 |
669 |
1 735 |
2 238 |
2 402 |
2 742 |
2 911 |
3 015 |
3 126 |
Promotion residential buildings |
44 |
217 |
389 |
595 |
754 |
811 |
915 |
965 |
1 003 |
1 068 |
Tax on employment (Vienna undergr.) |
0 |
20 |
21 |
21 |
22 |
22 |
67 |
65 |
67 |
66 |
Special levy for households allowances |
26 |
80 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Disabled persons equalization levy |
2 |
8 |
34 |
54 |
83 |
91 |
138 |
148 |
157 |
154 |
Contributions to chambers |
0 |
0 |
0 |
242 |
253 |
271 |
308 |
327 |
337 |
337 |
4000 Taxes on property |
246 |
858 |
1 473 |
1 206 |
1 572 |
1 555 |
2 341 |
1 965 |
1 953 |
1 942 |
4100 Recurrent taxes on immovable property |
92 |
231 |
355 |
526 |
626 |
682 |
736 |
761 |
771 |
805 |
4110 Households |
47 |
66 |
84 |
87 |
92 |
93 |
105 |
107 |
107 |
125 |
Duty on farms |
9 |
15 |
20 |
20 |
20 |
20 |
29 |
30 |
30 |
37 |
Farm contr. equaliz. of family burdens |
5 |
6 |
6 |
6 |
6 |
6 |
6 |
6 |
6 |
8 |
Farm contribution to chambers |
14 |
23 |
32 |
32 |
39 |
40 |
43 |
44 |
44 |
52 |
Contr. residential buildings reconstruction |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Land tax A |
16 |
22 |
25 |
28 |
26 |
26 |
26 |
26 |
26 |
28 |
4120 Others |
45 |
165 |
271 |
440 |
534 |
589 |
631 |
654 |
664 |
681 |
Tax on vacant plots |
1 |
4 |
5 |
5 |
5 |
6 |
6 |
6 |
6 |
6 |
Land tax B |
44 |
161 |
266 |
435 |
529 |
583 |
625 |
649 |
658 |
675 |
4200 Recurrent taxes on net wealth |
103 |
401 |
642 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
37 |
140 |
189 |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
Capital tax |
25 |
109 |
189 |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
Contribution emergency fund |
0 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Tax on industry and trade |
10 |
26 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Contribution to chambers |
2 |
6 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
66 |
260 |
453 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Capital tax |
24 |
139 |
322 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Capital death duty |
20 |
53 |
131 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Contribution emergency fund |
0 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Tax on industry and trade |
19 |
56 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Contribution to chambers |
3 |
13 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
16 |
50 |
77 |
111 |
155 |
35 |
19 |
12 |
2 |
1 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
35 |
176 |
399 |
568 |
791 |
828 |
858 |
1 116 |
1 127 |
1 110 |
Land transfer tax |
30 |
150 |
251 |
452 |
644 |
727 |
790 |
1 014 |
1 118 |
1 105 |
Capital transfer tax |
5 |
27 |
148 |
115 |
147 |
102 |
67 |
102 |
9 |
5 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
10 |
728 |
76 |
52 |
27 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
0 |
717 |
4 |
30 |
10 |
Withholding tax |
.. |
.. |
.. |
.. |
.. |
.. |
717 |
4 |
30 |
10 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
10 |
11 |
72 |
22 |
16 |
Foundation tax |
.. |
.. |
.. |
.. |
.. |
10 |
11 |
72 |
22 |
16 |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
2 321 |
9 379 |
17 034 |
26 140 |
32 211 |
34 400 |
38 373 |
40 649 |
42 157 |
43 521 |
5100 Taxes on production, sale, transfer, etc. |
2 275 |
9 006 |
16 169 |
24 260 |
29 783 |
31 774 |
35 393 |
37 218 |
38 660 |
39 790 |
5110 General taxes |
1 160 |
5 984 |
11 229 |
16 857 |
20 941 |
22 711 |
24 920 |
26 282 |
27 308 |
28 312 |
5111 Value added taxes |
0 |
5 984 |
11 229 |
16 857 |
20 941 |
22 711 |
24 920 |
26 282 |
27 308 |
28 312 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
1 160 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Turnover tax |
664 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Additional federal levy-turnover |
332 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Additional lieu invoice stp. |
164 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
1 115 |
2 996 |
4 873 |
7 365 |
8 839 |
9 060 |
10 472 |
10 933 |
11 348 |
11 474 |
5121 Excise duties |
610 |
2 219 |
3 290 |
5 484 |
6 760 |
6 921 |
7 598 |
7 749 |
7 920 |
8 272 |
Tax on beer |
39 |
44 |
56 |
161 |
200 |
198 |
193 |
189 |
196 |
192 |
Tax on wine |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on sparkling wine |
1 |
7 |
25 |
25 |
1 |
1 |
1 |
19 |
23 |
23 |
Tax on tobacco |
188 |
519 |
820 |
1 197 |
1 446 |
1 502 |
1 664 |
1 782 |
1 829 |
1 896 |
Tax on mineral oils |
50 |
136 |
1 426 |
2 726 |
3 689 |
3 854 |
4 173 |
4 218 |
4 338 |
4 551 |
Additional federal levy mineral oils |
202 |
876 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special duty alcoholic drinks |
0 |
142 |
193 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special duty vehicles |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on starch products |
0 |
4 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Beverage tax |
46 |
216 |
364 |
178 |
3 |
-1 |
-1 |
0 |
0 |
0 |
Other receipts-Market Organisation Act |
26 |
35 |
9 |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
Transport equality levy |
0 |
5 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Market Organisation Act - milk |
35 |
177 |
192 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Market Organisation Act - livestock |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Market Organisation Act - grain |
16 |
23 |
142 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty promotion milk distrib. |
0 |
34 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special tax on mineral oils |
0 |
0 |
37 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on vehicles (fuel consumption) |
0 |
0 |
0 |
433 |
457 |
453 |
455 |
395 |
429 |
473 |
Agricultural fund |
0 |
0 |
0 |
23 |
16 |
18 |
18 |
17 |
17 |
17 |
Tax on energy |
0 |
0 |
0 |
562 |
764 |
726 |
886 |
931 |
899 |
926 |
Social contributions to the artists' fund |
0 |
0 |
0 |
0 |
11 |
6 |
7 |
13 |
8 |
7 |
Duty on exceeding milk-quota |
0 |
0 |
0 |
36 |
24 |
6 |
26 |
11 |
0 |
0 |
Car registration taxes |
0 |
0 |
0 |
143 |
148 |
158 |
175 |
174 |
182 |
188 |
5122 Profits of fiscal monopolies |
37 |
57 |
52 |
130 |
122 |
129 |
324 |
328 |
390 |
384 |
Duty on spirits |
5 |
14 |
17 |
130 |
122 |
129 |
130 |
120 |
142 |
142 |
Federal monopolies salt |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Federal monopolies spirits |
30 |
43 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Federal monopolies gambling |
0 |
0 |
0 |
0 |
0 |
0 |
194 |
208 |
248 |
242 |
5123 Customs and import duties |
332 |
354 |
677 |
-5 |
-8 |
0 |
0 |
0 |
0 |
0 |
Customs duties |
310 |
237 |
418 |
-5 |
-8 |
0 |
.. |
.. |
.. |
.. |
Other import duties |
0 |
21 |
61 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
Contribution promote foreign trade |
10 |
63 |
171 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
Import equalization duties |
12 |
33 |
27 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
5124 Taxes on exports |
8 |
36 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contribution to promote foreign trade |
8 |
36 |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5125 Taxes on investment goods |
0 |
33 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
129 |
297 |
854 |
1 720 |
1 967 |
2 005 |
2 545 |
2 852 |
3 033 |
2 814 |
Insurance tax |
25 |
135 |
384 |
745 |
993 |
1 017 |
1 056 |
1 122 |
1 147 |
1 128 |
Transport tax |
63 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on casinos |
2 |
28 |
64 |
105 |
71 |
55 |
45 |
70 |
89 |
99 |
Fire protection tax |
5 |
24 |
50 |
45 |
54 |
56 |
57 |
61 |
62 |
62 |
Advertisement tax |
7 |
31 |
65 |
62 |
0 |
0 |
0 |
0 |
0 |
0 |
Entertainment tax |
2 |
2 |
2 |
5 |
8 |
9 |
21 |
18 |
6 |
1 |
Tax on tourism |
8 |
43 |
71 |
103 |
142 |
171 |
182 |
186 |
220 |
233 |
Amusement tax |
13 |
17 |
51 |
73 |
94 |
107 |
84 |
30 |
23 |
18 |
Announcement tax |
3 |
18 |
40 |
81 |
0 |
1 |
0 |
0 |
0 |
0 |
Tax on interest yields |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on gambling stakes - licences |
0 |
0 |
116 |
197 |
202 |
221 |
251 |
254 |
253 |
250 |
Tax on advertisement |
0 |
0 |
0 |
33 |
108 |
110 |
110 |
107 |
107 |
110 |
Levy on dangerous waste |
0 |
0 |
10 |
71 |
72 |
51 |
53 |
56 |
58 |
62 |
Duty for airways security |
0 |
0 |
0 |
28 |
56 |
30 |
0 |
0 |
0 |
0 |
Tax on gambling stakes - gains |
0 |
0 |
0 |
171 |
166 |
176 |
0 |
0 |
0 |
0 |
Flight Charge |
0 |
0 |
0 |
0 |
0 |
0 |
98 |
109 |
109 |
115 |
Financial Institutions Stability Fees |
0 |
0 |
0 |
0 |
0 |
0 |
588 |
838 |
959 |
734 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
0 |
0 |
34 |
-3 |
4 |
4 |
4 |
4 |
4 |
Levy on sugar |
.. |
.. |
.. |
34 |
-3 |
4 |
4 |
4 |
4 |
4 |
5130 Unallocable between 5110 and 5120 |
0 |
26 |
66 |
38 |
3 |
4 |
2 |
4 |
5 |
4 |
Fines related to tax offenses |
.. |
26 |
66 |
38 |
3 |
4 |
2 |
4 |
5 |
4 |
5200 Taxes on use of goods and perform activities |
46 |
373 |
865 |
1 881 |
2 429 |
2 626 |
2 980 |
3 431 |
3 497 |
3 731 |
5210 Recurrent taxes |
38 |
335 |
757 |
1 733 |
2 253 |
2 416 |
2 715 |
3 124 |
3 208 |
3 412 |
5211 Paid by households: motor vehicles |
22 |
156 |
366 |
811 |
1 173 |
1 293 |
1 482 |
1 814 |
1 870 |
1 986 |
5212 Paid by others: motor vehicles |
13 |
41 |
97 |
298 |
370 |
334 |
352 |
421 |
432 |
460 |
5213 Paid in respect of other goods |
3 |
138 |
294 |
624 |
710 |
789 |
881 |
890 |
905 |
966 |
Hunting and fishing duties |
1 |
4 |
7 |
10 |
10 |
10 |
19 |
22 |
22 |
21 |
Dog tax |
1 |
4 |
6 |
8 |
10 |
11 |
17 |
18 |
19 |
20 |
Contribution to promotion of arts |
1 |
3 |
8 |
71 |
120 |
132 |
147 |
143 |
156 |
183 |
Tax on radio and tv - licenses |
0 |
15 |
46 |
450 |
571 |
636 |
698 |
708 |
709 |
742 |
Road transport duty |
0 |
112 |
226 |
84 |
0 |
0 |
0 |
0 |
0 |
0 |
5220 Non-recurrent taxes |
8 |
38 |
108 |
147 |
175 |
210 |
265 |
307 |
289 |
319 |
Certain user fees; taxes on emission of noxious gases |
8 |
38 |
108 |
147 |
175 |
210 |
265 |
307 |
289 |
319 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
38 |
266 |
714 |
770 |
928 |
1 095 |
931 |
737 |
750 |
796 |
Tax on financial institutions |
0 |
0 |
123 |
-3 |
0 |
0 |
0 |
0 |
0 |
0 |
Administration duties |
4 |
17 |
32 |
278 |
366 |
521 |
517 |
302 |
304 |
315 |
Stamp fees |
7 |
46 |
76 |
135 |
92 |
84 |
27 |
32 |
35 |
37 |
Contributions of interested persons |
0 |
0 |
130 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Parking duty |
0 |
0 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contrbutions to students' associations |
0 |
0 |
0 |
4 |
8 |
11 |
12 |
11 |
12 |
12 |
Duty on contribution to political parties |
0 |
0 |
0 |
0 |
-1 |
1 |
0 |
0 |
1 |
0 |
Other fees, taxes on production n.e.c. |
0 |
0 |
0 |
272 |
346 |
353 |
227 |
252 |
253 |
279 |
Embossing fee |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
1 |
1 |
Other taxes |
28 |
202 |
347 |
82 |
115 |
124 |
145 |
139 |
144 |
150 |
Compensation levy according to the Vienna Tree Protection Act |
.. |
.. |
.. |
1 |
1 |
2 |
1 |
0 |
2 |
3 |
6100 Paid solely by business |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6200 Other |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
356 |
397 |
339 |
328 |
415 |
449 |
468 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
650 |
650 |
650 |
570 |
540 |
540 |
330 |
Tax expenditure component |
.. |
.. |
.. |
590 |
450 |
422 |
341 |
295 |
224 |
228 |
Transfer component |
.. |
.. |
.. |
60 |
200 |
228 |
229 |
245 |
316 |
102 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on cash basis |
6 210 |
29 759 |
54 040 |
90 299 |
115 045 |
120 735 |
137 970 |
147 741 |
149 241 |
154 388 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
90 324 |
115 146 |
121 192 |
138 099 |
148 174 |
149 312 |
154 611 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
590 |
450 |
422 |
341 |
295 |
224 |
228 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
206 |
256 |
339 |
299 |
321 |
321 |
318 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
91 120 |
115 853 |
121 953 |
138 739 |
148 790 |
149 856 |
155 157 |
Imputed social contributions |
.. |
.. |
.. |
2 485 |
2 177 |
2 106 |
1 972 |
1 925 |
1 865 |
1 807 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
93 605 |
118 030 |
124 060 |
140 711 |
150 715 |
151 722 |
156 964 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 1995 data are on accrual basis. Following national practice, one-third of the revenues from stamp fees (heading 6000) and fifty percent of the revenues from administration duties (heading 6000) are treated as tax revenues, the remainder being treated as non-tax revenue. From 1988 onwards promoting residential building is being mainly financed by capital transfers from the Federal Government to the Länder. For the years 1985 to 1987 legally fixed shares of some taxes have been transmitted automatically from Federal Government to the Länder for this purpose and these funds have been classified as tax receipts of the Länder in those years. From 1988, they are classified as Federal Government tax revenues. This break in the time series (1987/1988) affects only the shares of the different subsectors and not total tax revenues. From 1998 contributions of interested persons and parking duties are classified as non-tax revenues (sales) and no longer reported under heading 6000. |
||||||||||
Source: Statistics Austria. |
||||||||||
Table 5.3. Belgium: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
6 421 |
37 443 |
70 408 |
112 423 |
147 262 |
155 610 |
176 969 |
183 864 |
186 323 |
195 270 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
111 463 |
145 874 |
154 377 |
175 784 |
182 498 |
184 748 |
193 618 |
1000 Taxes on income, profits and capital gains |
1 774 |
15 379 |
25 983 |
43 421 |
52 801 |
53 243 |
62 739 |
65 573 |
66 249 |
71 319 |
1100 Of individuals |
1 317 |
13 626 |
22 538 |
35 260 |
40 967 |
43 956 |
50 471 |
51 879 |
51 565 |
53 130 |
1110 On income and profits |
1 317 |
13 626 |
22 538 |
35 260 |
40 967 |
43 956 |
50 471 |
51 879 |
51 565 |
53 130 |
Immovable income withholding tax |
148 |
532 |
1 053 |
1 857 |
0 |
0 |
0 |
0 |
0 |
0 |
Movable income withholding tax |
119 |
1 062 |
3 014 |
1 737 |
2 351 |
2 426 |
4 314 |
4 104 |
3 993 |
3 741 |
Earned income withholding tax |
740 |
9 119 |
15 422 |
27 738 |
35 969 |
39 758 |
44 639 |
45 609 |
45 273 |
46 878 |
Advance payments PIT |
125 |
1 776 |
2 144 |
1 959 |
1 747 |
1 611 |
1 508 |
1 547 |
1 513 |
1 591 |
Non residents tax |
0 |
-2 |
4 |
585 |
792 |
810 |
841 |
976 |
980 |
928 |
Assessments PIT |
183 |
1 128 |
878 |
774 |
-915 |
-1 697 |
-1 988 |
-1 512 |
-1 421 |
-1 261 |
Special social contributions |
0 |
0 |
19 |
602 |
957 |
1 032 |
1 117 |
1 106 |
1 198 |
1 209 |
Other income taxes |
0 |
12 |
2 |
8 |
65 |
17 |
41 |
48 |
29 |
45 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
397 |
1 744 |
3 405 |
8 083 |
11 749 |
9 249 |
12 218 |
13 643 |
14 620 |
18 127 |
1210 On profits |
397 |
1 744 |
3 405 |
8 083 |
11 749 |
9 249 |
12 218 |
13 643 |
14 620 |
18 127 |
Immovable income withholding tax (corporate) |
33 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Movable income withholding tax (corporate) |
41 |
367 |
1 206 |
544 |
686 |
315 |
478 |
466 |
407 |
319 |
Advance payments (corporate) |
262 |
1 273 |
2 735 |
7 112 |
9 733 |
7 691 |
7 930 |
8 538 |
8 594 |
11 586 |
Assessments (corporate) |
60 |
79 |
-553 |
404 |
1 270 |
1 196 |
3 662 |
4 466 |
5 571 |
5 936 |
Non residents tax (corporate) |
0 |
-6 |
18 |
17 |
41 |
43 |
138 |
154 |
38 |
270 |
Other income taxes (corporate) |
0 |
32 |
-2 |
5 |
19 |
4 |
10 |
19 |
9 |
15 |
1220 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
61 |
9 |
40 |
78 |
85 |
38 |
51 |
51 |
64 |
63 |
Former income taxes |
51 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Penalties |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
7 |
9 |
40 |
78 |
85 |
38 |
51 |
51 |
64 |
63 |
2000 Social security contributions |
2 018 |
10 798 |
23 386 |
34 636 |
45 659 |
50 447 |
56 355 |
58 628 |
57 931 |
59 594 |
2100 Employees |
569 |
3 130 |
7 152 |
10 936 |
13 851 |
14 998 |
16 481 |
16 962 |
17 110 |
17 742 |
2110 On a payroll basis |
.. |
3 130 |
7 152 |
10 936 |
13 851 |
14 998 |
16 481 |
16 962 |
17 110 |
17 742 |
On gross wages |
.. |
3 130 |
7 062 |
10 936 |
13 851 |
14 998 |
16 481 |
16 962 |
17 110 |
17 742 |
On social benefits |
.. |
0 |
89 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2120 On an income tax basis |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
1 320 |
6 791 |
14 689 |
20 794 |
27 943 |
30 811 |
34 807 |
36 207 |
35 152 |
36 021 |
2210 On a payroll basis |
.. |
6 791 |
14 689 |
20 794 |
27 943 |
30 811 |
34 807 |
36 207 |
35 152 |
36 021 |
Contributions by government |
.. |
1 059 |
1 769 |
3 105 |
4 493 |
5 261 |
6 535 |
7 437 |
7 473 |
7 774 |
Contributions by other sectors |
.. |
5 732 |
12 920 |
17 689 |
23 450 |
25 550 |
28 273 |
28 769 |
27 679 |
28 247 |
2220 On an income tax basis |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
129 |
877 |
1 546 |
2 906 |
3 866 |
4 637 |
5 066 |
5 459 |
5 669 |
5 831 |
Self-employed |
.. |
803 |
1 230 |
2 053 |
2 678 |
3 342 |
3 703 |
3 975 |
4 071 |
4 153 |
Unemployed |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Retired |
.. |
29 |
198 |
709 |
1 012 |
1 134 |
1 254 |
1 371 |
1 483 |
1 568 |
Other |
.. |
45 |
118 |
144 |
176 |
161 |
109 |
113 |
115 |
110 |
2310 On a payroll basis |
.. |
877 |
1 546 |
2 906 |
3 866 |
4 637 |
5 066 |
5 459 |
5 669 |
5 831 |
2320 On an income tax basis |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
0 |
0 |
6 |
7 |
8 |
8 |
8 |
8 |
Levy on public mandates |
.. |
.. |
.. |
.. |
6 |
7 |
8 |
8 |
8 |
8 |
4000 Taxes on property |
240 |
1 161 |
2 679 |
5 282 |
10 550 |
11 252 |
13 805 |
14 407 |
14 856 |
15 394 |
4100 Recurrent taxes on immovable property |
2 |
210 |
599 |
1 164 |
4 146 |
4 632 |
5 187 |
5 433 |
5 635 |
5 754 |
4110 Households |
0 |
26 |
63 |
102 |
2 779 |
3 115 |
3 478 |
3 651 |
3 784 |
3 876 |
4120 Others |
2 |
184 |
536 |
1 063 |
1 367 |
1 517 |
1 710 |
1 782 |
1 851 |
1 879 |
Tax on non profit institutions |
2 |
7 |
17 |
41 |
32 |
33 |
38 |
41 |
43 |
45 |
Immovable income withholding tax (corporate) |
0 |
177 |
519 |
929 |
1 269 |
1 416 |
1 584 |
1 651 |
1 715 |
1 746 |
Regional tax (Brussels) |
0 |
0 |
0 |
94 |
66 |
68 |
88 |
90 |
93 |
89 |
4200 Recurrent taxes on net wealth |
0 |
0 |
0 |
92 |
253 |
237 |
451 |
661 |
968 |
929 |
4210 Individual |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4220 Corporate |
.. |
.. |
.. |
92 |
253 |
237 |
451 |
661 |
968 |
929 |
4300 Estate, inheritance and gift taxes |
75 |
309 |
504 |
1 101 |
2 053 |
2 269 |
3 096 |
3 002 |
2 932 |
3 131 |
4310 Estate and inheritance taxes |
69 |
281 |
475 |
1 042 |
1 702 |
1 939 |
2 634 |
2 510 |
2 365 |
2 526 |
4320 Gift taxes |
6 |
29 |
29 |
59 |
351 |
330 |
463 |
492 |
567 |
604 |
4400 Taxes on financial and capital transactions |
163 |
633 |
1 478 |
2 669 |
3 704 |
3 493 |
3 886 |
4 358 |
4 464 |
4 800 |
Registration duties |
153 |
527 |
1 213 |
1 967 |
3 325 |
3 210 |
3 542 |
3 899 |
4 065 |
4 342 |
Mortgage duties |
2 |
10 |
29 |
37 |
76 |
75 |
72 |
93 |
89 |
83 |
Court duties |
2 |
8 |
29 |
38 |
31 |
34 |
37 |
41 |
47 |
40 |
Economic expansion fund |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on stock exchange transactions |
4 |
31 |
92 |
386 |
234 |
134 |
193 |
287 |
219 |
296 |
Tax on stock exchange listings |
2 |
4 |
21 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on bearer securities |
0 |
0 |
0 |
79 |
3 |
0 |
6 |
0 |
0 |
0 |
Stamp duties |
0 |
53 |
94 |
161 |
35 |
40 |
36 |
38 |
44 |
40 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
74 |
163 |
328 |
877 |
635 |
415 |
487 |
4510 On net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
74 |
163 |
328 |
877 |
635 |
415 |
487 |
Tax on long term savings |
.. |
.. |
.. |
74 |
163 |
194 |
207 |
413 |
382 |
369 |
Voluntary disclosure tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary disclosure tax (Diamond) |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary disclosure tax (bis) |
.. |
.. |
.. |
0 |
0 |
134 |
614 |
145 |
8 |
12 |
Voluntary disclosure tax (ter) |
.. |
.. |
.. |
0 |
0 |
0 |
54 |
78 |
24 |
106 |
Special contribution on credit associations |
.. |
.. |
.. |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
4600 Other recurrent taxes on property |
0 |
8 |
99 |
182 |
232 |
294 |
309 |
318 |
443 |
293 |
Levy for fighting the non-use of an electric power production site by a producer |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
120 |
0 |
Transfer to the Fund for Industrial Accidents of recognized private insurance corporations |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
318 |
323 |
293 |
Tax on securities accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
5000 Taxes on goods and services |
2 386 |
10 105 |
18 360 |
28 125 |
36 798 |
39 393 |
42 830 |
43 843 |
45 703 |
47 303 |
5100 Taxes on production, sale, transfer, etc. |
2 187 |
9 606 |
17 387 |
26 021 |
34 427 |
37 004 |
40 400 |
41 351 |
43 211 |
44 748 |
5110 General taxes |
1 355 |
6 321 |
11 570 |
18 240 |
24 135 |
25 515 |
27 491 |
27 796 |
28 956 |
29 957 |
5111 Value added taxes |
0 |
6 321 |
11 547 |
18 114 |
23 864 |
25 262 |
27 250 |
27 578 |
28 722 |
29 763 |
VAT |
.. |
6 293 |
11 491 |
18 114 |
23 864 |
25 262 |
27 250 |
27 578 |
28 722 |
29 763 |
Vehicle immatriculation tax |
.. |
28 |
56 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5112 Sales tax |
0 |
0 |
23 |
126 |
271 |
253 |
241 |
219 |
235 |
194 |
5113 Other |
1 355 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes assimilated to stamp duties |
1 355 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
832 |
3 285 |
5 818 |
7 781 |
10 292 |
11 489 |
12 910 |
13 555 |
14 254 |
14 791 |
5121 Excise duties |
531 |
1 997 |
3 478 |
5 690 |
7 367 |
7 783 |
8 036 |
8 649 |
9 442 |
9 906 |
Mineral oil |
278 |
1 109 |
2 017 |
3 392 |
3 891 |
4 148 |
4 072 |
4 556 |
4 963 |
5 195 |
Liquified gases and benzol |
0 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tobacco |
132 |
501 |
868 |
1 342 |
1 821 |
1 885 |
2 197 |
2 262 |
2 306 |
2 245 |
Spirits |
23 |
123 |
191 |
206 |
225 |
235 |
272 |
318 |
323 |
320 |
Consumption tax on alcohol and spirits |
26 |
54 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fermented sparkling beverages |
1 |
7 |
11 |
24 |
39 |
57 |
77 |
92 |
104 |
103 |
Fermented fruit beverages |
18 |
57 |
88 |
101 |
115 |
116 |
132 |
148 |
174 |
172 |
Beer |
38 |
93 |
170 |
208 |
191 |
188 |
183 |
194 |
202 |
201 |
Non-alcoholic beverages |
10 |
44 |
113 |
148 |
49 |
54 |
58 |
56 |
100 |
103 |
Coffee, sugar and syrup |
5 |
5 |
22 |
13 |
12 |
13 |
15 |
14 |
14 |
15 |
Levy on energy |
0 |
0 |
0 |
193 |
341 |
383 |
337 |
343 |
340 |
340 |
Intermediate alcoholic products |
0 |
0 |
0 |
32 |
28 |
26 |
26 |
26 |
28 |
28 |
Inspection fee on domestic fuel oil |
0 |
0 |
0 |
29 |
43 |
51 |
41 |
36 |
33 |
32 |
Ecotax |
0 |
0 |
0 |
2 |
1 |
0 |
1 |
0 |
1 |
0 |
Levy on packaging |
0 |
0 |
0 |
0 |
296 |
320 |
332 |
336 |
338 |
341 |
Federal contribution on electricity and natural gas |
0 |
0 |
0 |
0 |
311 |
292 |
281 |
269 |
518 |
812 |
Environmental charge |
0 |
0 |
0 |
0 |
5 |
15 |
14 |
1 |
0 |
0 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
272 |
627 |
809 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Import duties |
206 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Levies on agricultural products |
63 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
ECSC levies |
2 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
EU levies, import duties |
0 |
383 |
716 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
EU levies on agricultural products |
0 |
244 |
93 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5124 Taxes on exports |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5125 Taxes on investment goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
29 |
452 |
937 |
1 365 |
2 044 |
2 455 |
3 137 |
3 210 |
3 164 |
3 170 |
Gambling and betting tax |
9 |
47 |
51 |
45 |
64 |
77 |
73 |
80 |
90 |
94 |
Insurance levy |
19 |
404 |
885 |
1 282 |
1 930 |
2 123 |
2 285 |
2 307 |
2 353 |
2 382 |
Bill-posting tax |
0 |
0 |
1 |
1 |
3 |
3 |
3 |
3 |
2 |
3 |
Deposit insurance |
0 |
0 |
0 |
36 |
48 |
252 |
609 |
441 |
441 |
440 |
Resolution fund |
0 |
0 |
0 |
0 |
0 |
0 |
167 |
380 |
278 |
252 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
208 |
593 |
726 |
881 |
1 252 |
1 737 |
1 695 |
1 649 |
1 715 |
5130 Unallocable between 5110 and 5120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
199 |
496 |
966 |
2 096 |
2 363 |
2 384 |
2 420 |
2 482 |
2 482 |
2 540 |
5210 Recurrent taxes |
199 |
496 |
966 |
1 887 |
2 032 |
2 005 |
2 023 |
2 032 |
1 959 |
1 993 |
Traffic tax |
100 |
368 |
712 |
1 413 |
1 693 |
1 702 |
1 830 |
1 851 |
1 767 |
1 802 |
5211 Paid by households: motor vehicles |
0 |
204 |
458 |
889 |
1 051 |
1 054 |
1 148 |
1 163 |
1 169 |
1 210 |
5212 Paid by others: motor vehicles |
0 |
164 |
254 |
525 |
642 |
648 |
683 |
689 |
598 |
591 |
5213 Paid in respect of other goods |
99 |
127 |
254 |
474 |
338 |
303 |
193 |
181 |
192 |
191 |
Tax on entertainment devices |
6 |
20 |
20 |
71 |
56 |
58 |
74 |
56 |
52 |
54 |
Tax on pubs |
1 |
5 |
24 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
Hunting tax |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local taxes |
90 |
15 |
19 |
38 |
99 |
112 |
10 |
22 |
22 |
22 |
Radio and television licence fees |
0 |
87 |
191 |
347 |
184 |
133 |
108 |
103 |
118 |
115 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
209 |
332 |
379 |
397 |
451 |
523 |
548 |
Vehicle registration tax |
.. |
.. |
.. |
209 |
332 |
379 |
360 |
349 |
388 |
435 |
Vehicle registration tax (households) |
.. |
.. |
.. |
139 |
221 |
252 |
240 |
233 |
259 |
290 |
Vehicle registration tax (others) |
.. |
.. |
.. |
70 |
111 |
126 |
120 |
116 |
130 |
145 |
Emission permits |
.. |
.. |
.. |
0 |
0 |
0 |
36 |
101 |
135 |
112 |
5300 Unallocable between 5100 and 5200 |
0 |
3 |
7 |
7 |
7 |
6 |
10 |
9 |
11 |
15 |
6000 Other taxes |
2 |
0 |
0 |
0 |
61 |
36 |
46 |
40 |
0 |
0 |
6100 Paid solely by business |
0 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
2 |
.. |
.. |
.. |
61 |
36 |
46 |
40 |
0 |
0 |
Fines and interest |
2 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Custom duties collected for the EU |
.. |
.. |
.. |
960 |
1 388 |
1 234 |
1 185 |
1 367 |
1 575 |
1 652 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
348 |
1 037 |
1 492 |
830 |
761 |
852 |
Tax expenditure component |
.. |
.. |
.. |
.. |
78 |
588 |
1 077 |
537 |
460 |
542 |
Transfer component |
.. |
.. |
.. |
.. |
270 |
449 |
415 |
293 |
301 |
310 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on cash basis |
6 421 |
37 438 |
70 268 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
37 443 |
70 408 |
112 423 |
147 262 |
155 610 |
176 969 |
183 864 |
186 323 |
195 270 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
107 |
447 |
1 300 |
1 387 |
1 646 |
1 578 |
1 657 |
1 786 |
1 807 |
National lottery profits |
.. |
107 |
262 |
279 |
225 |
243 |
215 |
206 |
201 |
185 |
Water levies |
.. |
0 |
66 |
378 |
119 |
137 |
122 |
104 |
136 |
119 |
Sanitel levy |
.. |
0 |
0 |
14 |
13 |
15 |
14 |
6 |
7 |
12 |
Levy on industrial waste |
.. |
0 |
27 |
74 |
68 |
54 |
46 |
55 |
84 |
79 |
Levy on manure |
.. |
0 |
0 |
11 |
11 |
5 |
5 |
1 |
3 |
2 |
Levy on household waste |
.. |
0 |
0 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
Earned income withholding tax (EU) |
.. |
0 |
93 |
174 |
270 |
345 |
336 |
370 |
392 |
408 |
Social contributions (EU) |
.. |
0 |
0 |
136 |
250 |
340 |
330 |
360 |
381 |
396 |
Imputed social contributions (EU) |
.. |
0 |
0 |
213 |
431 |
508 |
511 |
554 |
582 |
606 |
Taxes excluded from National Accounts |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Deposit insurance |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
0 |
0 |
0 |
78 |
588 |
1 077 |
537 |
460 |
542 |
Capital transfer for uncollected revenue |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
41 |
52 |
54 |
55 |
62 |
74 |
72 |
72 |
73 |
Miscellaneous differences |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Reallocation national levels of government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Reallocation EU |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
37 590 |
70 907 |
113 564 |
148 351 |
157 399 |
179 186 |
185 576 |
188 058 |
197 086 |
Imputed social contributions |
.. |
1 497 |
2 886 |
5 377 |
7 568 |
8 713 |
10 071 |
9 799 |
10 108 |
10 541 |
National Accounts: Taxes and all social contributions |
.. |
39 087 |
73 793 |
118 940 |
155 919 |
166 112 |
189 257 |
195 375 |
198 166 |
207 627 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 1970, data are on accrual basis |
||||||||||
Source: Federal Ministry of Finance. |
||||||||||
Table 5.4. Canada: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million CAD
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
15 318 |
101 015 |
244 152 |
390 234 |
512 663 |
516 591 |
592 206 |
653 264 |
672 809 |
702 704 |
1000 Taxes on income, profits and capital gains |
5 910 |
47 064 |
118 566 |
195 320 |
251 198 |
240 961 |
281 787 |
314 841 |
323 053 |
338 866 |
1100 Of individuals |
3 464 |
34 451 |
99 722 |
143 652 |
190 025 |
180 894 |
214 054 |
240 304 |
240 585 |
251 092 |
1110 On income and profits |
3 464 |
34 451 |
99 722 |
143 652 |
190 025 |
180 894 |
214 054 |
240 304 |
240 585 |
251 092 |
Taxes federal government |
2 635 |
21 231 |
60 252 |
90 694 |
116 395 |
109 341 |
127 655 |
143 315 |
142 511 |
150 989 |
Taxes on individuals - province |
829 |
13 220 |
39 470 |
52 958 |
73 630 |
71 553 |
86 399 |
96 989 |
98 074 |
100 103 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
2 276 |
11 741 |
17 190 |
47 643 |
54 272 |
54 101 |
62 359 |
67 894 |
75 720 |
80 071 |
1210 On profits |
2 276 |
11 741 |
17 190 |
47 643 |
54 272 |
54 101 |
62 359 |
67 894 |
75 720 |
80 071 |
Taxes federal government |
1 752 |
8 110 |
11 726 |
31 570 |
37 093 |
33 419 |
38 142 |
41 726 |
46 299 |
49 769 |
Taxes on corporations - province |
524 |
3 631 |
5 464 |
16 073 |
17 179 |
20 682 |
24 217 |
26 168 |
29 421 |
30 302 |
1220 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
170 |
872 |
1 654 |
4 025 |
6 901 |
5 966 |
5 374 |
6 643 |
6 748 |
7 703 |
Non-resident withhold taxes - federal |
170 |
872 |
1 654 |
4 025 |
6 901 |
5 966 |
5 374 |
6 643 |
6 748 |
7 703 |
2000 Social security contributions |
854 |
10 649 |
29 653 |
53 109 |
73 722 |
76 787 |
90 394 |
96 371 |
98 954 |
99 346 |
2100 Employees |
318 |
3 756 |
10 634 |
21 361 |
29 361 |
30 626 |
36 057 |
38 685 |
39 623 |
39 917 |
Canada pension plan |
47 |
1 265 |
3 745 |
9 401 |
16 194 |
16 852 |
20 021 |
21 491 |
21 905 |
23 025 |
Quebec pension plan |
15 |
431 |
1 108 |
2 897 |
4 124 |
5 450 |
5 815 |
6 293 |
6 539 |
6 991 |
Employment insurance |
164 |
1 393 |
5 284 |
7 782 |
7 084 |
7 388 |
9 198 |
9 772 |
9 966 |
8 623 |
Hospital insurance premiums |
92 |
667 |
496 |
1 281 |
1 959 |
937 |
1 023 |
1 128 |
1 213 |
1 278 |
2110 On a payroll basis |
.. |
.. |
10 634 |
20 976 |
28 654 |
29 689 |
35 034 |
37 557 |
38 410 |
38 639 |
2120 On an income tax basis |
.. |
.. |
0 |
385 |
707 |
937 |
1 023 |
1 128 |
1 213 |
1 278 |
2200 Employers |
536 |
6 697 |
18 449 |
30 307 |
41 922 |
43 525 |
51 261 |
54 380 |
55 950 |
55 866 |
Canada pension plan |
48 |
1 266 |
3 745 |
9 401 |
16 194 |
16 852 |
20 021 |
21 491 |
21 905 |
23 025 |
Quebec pension plan |
15 |
432 |
1 108 |
2 897 |
4 124 |
5 450 |
5 815 |
6 293 |
6 539 |
6 991 |
Employment insurance |
164 |
2 006 |
7 398 |
10 894 |
9 917 |
10 343 |
12 877 |
13 681 |
13 953 |
12 072 |
Hospital insurance premiums |
92 |
1 270 |
496 |
897 |
1 252 |
0 |
0 |
0 |
0 |
0 |
Social insurance levies |
217 |
1 723 |
5 702 |
6 218 |
10 434 |
10 881 |
12 548 |
12 914 |
13 554 |
13 778 |
2210 On a payroll basis |
.. |
.. |
18 449 |
30 307 |
41 922 |
43 525 |
51 261 |
54 380 |
55 950 |
55 866 |
2220 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
0 |
196 |
570 |
1 442 |
2 440 |
2 636 |
3 076 |
3 307 |
3 381 |
3 563 |
Canada pension plan |
.. |
153 |
478 |
1 200 |
2 096 |
2 181 |
2 591 |
2 781 |
2 835 |
2 979 |
Quebec pension plan |
.. |
43 |
92 |
242 |
344 |
455 |
486 |
525 |
546 |
584 |
2310 On a payroll basis |
.. |
196 |
570 |
1 442 |
2 440 |
2 636 |
3 076 |
3 307 |
3 381 |
3 563 |
2320 On an income tax basis |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
5 499 |
8 013 |
10 038 |
10 760 |
12 482 |
13 256 |
13 792 |
14 331 |
4000 Taxes on property |
2 186 |
9 195 |
24 467 |
37 157 |
54 507 |
63 735 |
70 451 |
77 778 |
81 178 |
84 021 |
4100 Recurrent taxes on immovable property |
1 830 |
8 315 |
20 189 |
30 242 |
44 567 |
51 702 |
57 769 |
62 651 |
65 191 |
66 839 |
On property provincial government |
11 |
133 |
1 645 |
3 078 |
3 164 |
4 476 |
4 946 |
5 410 |
5 778 |
5 838 |
Personal property local government |
17 |
0 |
18 544 |
27 165 |
41 403 |
47 226 |
52 823 |
57 241 |
59 413 |
61 001 |
Real property local government |
1 802 |
8 182 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
25 |
512 |
1 911 |
4 171 |
2 970 |
1 523 |
414 |
372 |
424 |
440 |
4210 Individual |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4220 Corporate |
25 |
512 |
1 911 |
4 171 |
2 970 |
1 523 |
414 |
372 |
424 |
440 |
4300 Estate, inheritance and gift taxes |
223 |
75 |
3 |
2 |
0 |
178 |
221 |
268 |
260 |
304 |
4310 Estate and inheritance taxes |
216 |
75 |
3 |
2 |
.. |
178 |
221 |
268 |
260 |
304 |
On inheritances federal government |
108 |
0 |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
0 |
Succession duties provincial government |
108 |
75 |
3 |
2 |
.. |
178 |
221 |
268 |
260 |
304 |
4320 Gift taxes |
7 |
0 |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
0 |
On gifts federal government |
7 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
0 |
0 |
0 |
0 |
2 868 |
3 077 |
3 646 |
4 975 |
6 315 |
6 939 |
4500 Non-recurrent taxes |
108 |
293 |
2 365 |
2 742 |
4 102 |
7 254 |
8 401 |
9 512 |
8 988 |
9 499 |
4510 On net wealth |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
108 |
293 |
2 365 |
2 742 |
4 102 |
7 254 |
8 401 |
9 512 |
8 988 |
9 499 |
Special assessments and charges local govt. |
108 |
293 |
2 365 |
2 742 |
4 102 |
7 254 |
8 401 |
9 512 |
8 988 |
9 499 |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
6 202 |
32 909 |
63 092 |
94 468 |
122 855 |
123 752 |
136 396 |
150 270 |
155 091 |
165 395 |
5100 Taxes on production, sale, transfer, etc. |
5 310 |
24 808 |
59 627 |
88 879 |
114 701 |
116 160 |
128 554 |
140 745 |
146 128 |
153 721 |
5110 General taxes |
2 730 |
11 658 |
34 475 |
55 313 |
71 242 |
72 130 |
81 452 |
90 593 |
93 851 |
99 938 |
5111 Value added taxes |
0 |
0 |
0 |
35 884 |
46 072 |
70 712 |
78 292 |
86 694 |
90 392 |
96 159 |
5112 Sales tax |
2 730 |
11 658 |
34 475 |
19 429 |
25 170 |
1 418 |
3 160 |
3 899 |
3 459 |
3 779 |
Sales taxes federal government |
813 |
5 429 |
16 866 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sales taxes provincial, local govt. |
1 917 |
6 229 |
17 609 |
19 429 |
25 170 |
1 418 |
3 160 |
3 899 |
3 459 |
3 779 |
5113 Other |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
2 580 |
13 150 |
25 153 |
33 565 |
43 459 |
44 030 |
47 102 |
50 152 |
52 278 |
53 783 |
5121 Excise duties |
1 499 |
6 805 |
14 473 |
18 417 |
22 759 |
23 281 |
24 470 |
25 284 |
25 926 |
27 171 |
Excises federal government |
740 |
3 850 |
6 405 |
8 377 |
9 249 |
10 244 |
10 261 |
10 372 |
10 649 |
10 887 |
Liquor |
.. |
.. |
926 |
1 103 |
1 224 |
1 554 |
1 488 |
1 521 |
1 563 |
1 700 |
Tobacco |
.. |
.. |
2 247 |
2 176 |
2 466 |
3 025 |
3 019 |
2 875 |
3 298 |
3 117 |
Gasoline and motive fuel |
.. |
.. |
2 472 |
4 807 |
5 272 |
5 306 |
5 460 |
5 678 |
5 482 |
5 759 |
Remitted gaming profits |
.. |
.. |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous consumption taxes |
.. |
.. |
715 |
291 |
287 |
358 |
294 |
297 |
306 |
311 |
Excises provincial government |
759 |
2 955 |
8 067 |
10 039 |
13 510 |
13 037 |
14 209 |
14 912 |
15 277 |
16 284 |
Motor fuel |
680 |
1 863 |
4 674 |
7 031 |
8 065 |
8 198 |
9 094 |
9 727 |
10 139 |
10 343 |
Tobacco |
53 |
772 |
2 776 |
2 279 |
4 181 |
4 620 |
4 879 |
5 108 |
5 120 |
5 006 |
Other |
26 |
320 |
617 |
730 |
1 264 |
219 |
236 |
77 |
18 |
935 |
5122 Profits of fiscal monopolies |
294 |
1 406 |
3 758 |
8 756 |
11 565 |
11 565 |
12 059 |
13 016 |
13 623 |
13 863 |
Own enterprises contributions |
294 |
1 406 |
3 758 |
8 756 |
11 565 |
11 565 |
12 059 |
13 016 |
13 623 |
13 863 |
5123 Customs and import duties |
686 |
3 199 |
4 021 |
2 824 |
3 829 |
3 441 |
4 193 |
5 181 |
5 461 |
5 593 |
Customs and import duties federal govt. |
686 |
3 199 |
4 021 |
2 824 |
3 829 |
3 441 |
4 193 |
5 181 |
5 461 |
5 593 |
5124 Taxes on exports |
0 |
842 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5125 Taxes on investment goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
84 |
575 |
2 385 |
2 524 |
4 088 |
4 489 |
5 087 |
5 213 |
5 935 |
5 966 |
Tax on insurance premiums, provincial govt. |
45 |
261 |
1 141 |
1 740 |
2 796 |
3 305 |
3 901 |
3 962 |
4 587 |
4 503 |
Tax on insurance premiums, federal govt. |
0 |
1 |
1 |
1 |
11 |
28 |
13 |
10 |
7 |
1 |
Amusement and admission taxes |
4 |
25 |
126 |
538 |
537 |
322 |
280 |
291 |
330 |
355 |
Air transportation taxes |
0 |
166 |
488 |
0 |
403 |
600 |
662 |
722 |
768 |
823 |
Racetrack betting |
35 |
122 |
155 |
55 |
36 |
36 |
32 |
33 |
26 |
25 |
Tax on meals and hotels |
0 |
0 |
473 |
191 |
305 |
198 |
199 |
195 |
217 |
259 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
17 |
323 |
517 |
1 045 |
1 217 |
1 255 |
1 292 |
1 458 |
1 333 |
1 190 |
Other taxes federal government |
0 |
98 |
272 |
758 |
762 |
557 |
439 |
544 |
421 |
417 |
Other taxes provincial government |
17 |
225 |
245 |
287 |
455 |
698 |
853 |
914 |
912 |
773 |
5130 Unallocable between 5110 and 5120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
892 |
8 101 |
3 465 |
5 589 |
8 154 |
7 592 |
7 842 |
9 525 |
8 963 |
11 674 |
5210 Recurrent taxes |
306 |
1 500 |
2 393 |
3 644 |
4 368 |
4 452 |
5 017 |
5 589 |
5 777 |
6 022 |
5211 Paid by households: motor vehicles |
103 |
666 |
1 056 |
1 696 |
2 241 |
1 986 |
2 237 |
2 478 |
2 612 |
2 739 |
5212 Paid by others: motor vehicles |
141 |
509 |
697 |
1 039 |
1 242 |
1 153 |
1 343 |
1 552 |
1 587 |
1 682 |
5213 Paid in respect of other goods |
62 |
325 |
640 |
909 |
885 |
1 313 |
1 437 |
1 559 |
1 578 |
1 601 |
5220 Non-recurrent taxes |
586 |
6 601 |
1 072 |
1 945 |
3 786 |
3 140 |
2 825 |
3 936 |
3 186 |
5 652 |
Licences and permits local govt. |
36 |
132 |
317 |
499 |
889 |
807 |
952 |
1 023 |
1 026 |
1 028 |
Licences and permits provincial govt. |
550 |
6 469 |
755 |
1 446 |
2 897 |
2 333 |
1 873 |
2 913 |
2 160 |
4 624 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
166 |
1 198 |
2 875 |
2 167 |
342 |
596 |
696 |
748 |
740 |
745 |
6100 Paid solely by business |
139 |
943 |
2 386 |
1 280 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
27 |
255 |
489 |
887 |
342 |
596 |
696 |
748 |
740 |
745 |
Poll tax local government |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous local government |
11 |
358 |
489 |
887 |
342 |
596 |
696 |
748 |
740 |
745 |
Other federal government |
11 |
-103 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
1 633 |
5 550 |
6 415 |
7 326 |
7 510 |
7 681 |
7 997 |
Tax expenditure component |
.. |
.. |
.. |
276 |
824 |
875 |
965 |
968 |
1 113 |
1 051 |
Transfer component |
.. |
.. |
.. |
1 357 |
4 726 |
5 540 |
6 361 |
6 542 |
6 568 |
6 946 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
1 758 |
3 445 |
4 726 |
3 754 |
3 768 |
3 758 |
3 575 |
Tax expenditure component |
.. |
.. |
.. |
20 |
12 |
19 |
17 |
15 |
16 |
16 |
Transfer component |
.. |
.. |
.. |
1 738 |
3 433 |
4 707 |
3 737 |
3 753 |
3 742 |
3 559 |
Total tax revenue on cash basis |
15 318 |
101 015 |
244 152 |
388 833 |
527 734 |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
390 234 |
512 663 |
516 591 |
592 206 |
653 264 |
672 809 |
702 704 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
296 |
836 |
894 |
982 |
983 |
1 129 |
1 068 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
390 234 |
513 499 |
517 485 |
593 188 |
654 247 |
673 938 |
703 771 |
Imputed social contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
390 234 |
513 499 |
517 485 |
593 188 |
654 247 |
673 938 |
703 771 |
.. Not available |
||||||||||
Note: From 2001, all data are for the year ending 31st December. For 2000 and earlier years, data for the Federal, Provincial and Territorial governments and Social security funds are on a fiscal year basis commencing 1st April. Data for local government are on a fiscal year basis commencing 1st January. From 1999 data are on accrual basis except that personal income taxes are on a modified cash basis. There are some minor differences between the data for the years 1965 to 1978 and those for subsequent years. These mostly relate to the inclusion of fines and penalities or late payment of taxes and deductions for the child tax credits in the data for the years 1979 to 1983. Heading 1210 - Taxes federal government: Federal corporate taxes include capital taxes. Heading 2000: Includes receipts from the Canadian Pension Plan, Quebec Pension Plan, Unemployement Insurance Fund and Provincial Health Insurance. Premiums, Medicare Premiums and Social Insurance levies but excludes that part of the taxes on income and sales taxes earmarked for old age security. The practice of earmarking these taxes was discontinued in June 1975. Heading 4400: From 2002 onward includes land transfer taxes of the provincial, territorial and local governments. Prior to 2002 land transfer taxes of the local government were included in line 6000 and those provincial and territorial governments were included in line 4520. Heading 5121: The large increase in this heading between 1980 and 1981 is due to the introduction of a 'special petroleum compensation charge', a 'Canadian ownership special charge' and to an increase in the natural gas tax of C$ 2399 millions. Heading 5122: From 1988, profits on fiscal monopolies include lottery profits. Heading 5128: From 1988, other taxes of Federal Government include the annual fees for managing the spectrum (airwaves) allocation to the cellular industry. Heading 5211: Some Québec motor vehicle licence administrative fees are included in sales of goods and services for the period 1988-89 to 1997-98. From 1998-99 onward, these fees are included under other taxes - motor vehicle licences. |
||||||||||
Source: Statistics Canada. |
||||||||||
Table 5.5. Chile: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million CLP
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
1 777 218 |
7 901 998 |
20 598 963 |
21 845 693 |
27 381 686 |
32 532 354 |
34 129 307 |
36 238 557 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
412 974 |
1 841 630 |
9 412 056 |
8 329 060 |
9 520 709 |
11 840 521 |
11 444 570 |
12 516 154 |
1100 Of individuals |
.. |
.. |
99 154 |
604 100 |
989 348 |
1 492 837 |
1 964 172 |
3 199 876 |
2 990 653 |
3 500 023 |
Second category tax |
.. |
.. |
65 552 |
490 980 |
993 129 |
1 449 099 |
1 981 699 |
2 350 120 |
2 458 249 |
2 585 694 |
Global complementary tax |
.. |
.. |
33 603 |
113 120 |
-3 781 |
43 738 |
-17 527 |
-36 757 |
-213 365 |
50 495 |
Other |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
886 513 |
745 769 |
863 834 |
1110 On income and profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
.. |
.. |
219 586 |
882 896 |
6 054 487 |
4 448 745 |
6 041 089 |
6 839 133 |
7 146 657 |
7 658 420 |
First category tax |
.. |
.. |
200 891 |
815 747 |
5 084 996 |
3 913 870 |
5 473 355 |
6 183 830 |
6 689 101 |
7 049 471 |
Surtax on state owned enterprises |
.. |
.. |
16 074 |
47 634 |
113 334 |
194 203 |
124 220 |
132 352 |
88 362 |
193 058 |
Mining tax |
.. |
.. |
0 |
0 |
835 452 |
298 558 |
324 577 |
323 507 |
105 653 |
101 970 |
Other |
.. |
.. |
2 621 |
19 516 |
20 705 |
42 114 |
118 937 |
199 444 |
263 541 |
313 921 |
1210 On profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
94 233 |
354 634 |
2 368 221 |
2 387 478 |
1 515 449 |
1 801 512 |
1 307 260 |
1 357 711 |
Additional tax |
.. |
.. |
59 082 |
350 301 |
1 462 715 |
1 414 057 |
1 337 721 |
1 429 758 |
1 331 564 |
1 453 577 |
Other |
.. |
.. |
35 151 |
4 332 |
905 507 |
973 421 |
177 727 |
371 755 |
-24 304 |
-95 865 |
2000 Social security contributions |
.. |
.. |
159 559 |
576 758 |
1 148 647 |
1 493 987 |
1 968 973 |
2 252 489 |
2 441 419 |
2 627 558 |
2100 Employees |
.. |
.. |
154 021 |
553 937 |
1 098 620 |
1 433 159 |
1 906 340 |
2 188 575 |
2 373 777 |
2 553 916 |
2110 On a payroll basis |
.. |
.. |
154 021 |
553 937 |
1 098 620 |
1 433 159 |
1 906 340 |
2 188 575 |
2 373 777 |
2 553 916 |
2120 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
5 538 |
22 821 |
50 027 |
60 828 |
62 633 |
63 914 |
67 642 |
73 643 |
2210 On a payroll basis |
.. |
.. |
5 538 |
22 821 |
50 027 |
60 828 |
62 633 |
63 914 |
67 642 |
73 643 |
2220 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4000 Taxes on property |
.. |
.. |
109 319 |
554 037 |
1 013 571 |
898 607 |
1 133 765 |
1 421 274 |
1 731 723 |
1 950 217 |
4100 Recurrent taxes on immovable property |
.. |
.. |
59 968 |
302 244 |
496 311 |
662 368 |
840 842 |
1 056 920 |
1 171 399 |
1 229 195 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
3 444 |
10 906 |
28 501 |
39 338 |
45 550 |
92 236 |
100 490 |
202 376 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
.. |
.. |
45 907 |
240 886 |
488 759 |
196 901 |
247 373 |
272 118 |
459 834 |
518 645 |
4500 Non-recurrent taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4600 Other recurrent taxes on property |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
.. |
.. |
1 118 722 |
5 041 769 |
9 023 666 |
11 185 156 |
14 779 915 |
17 597 378 |
18 629 617 |
19 858 881 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
1 074 009 |
4 789 827 |
8 578 636 |
10 532 904 |
13 869 529 |
16 515 485 |
17 449 222 |
18 597 180 |
5110 General taxes |
.. |
.. |
664 421 |
3 306 350 |
6 781 501 |
8 399 926 |
11 170 794 |
13 273 958 |
14 073 050 |
15 069 540 |
5111 Value added taxes |
.. |
.. |
664 421 |
3 306 350 |
6 781 501 |
8 399 926 |
11 170 794 |
13 273 958 |
14 073 050 |
15 069 540 |
5112 Sales tax |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
.. |
.. |
409 588 |
1 483 477 |
1 797 135 |
2 132 978 |
2 698 735 |
3 241 527 |
3 376 172 |
3 527 640 |
5121 Excise duties |
.. |
.. |
166 050 |
816 160 |
1 299 844 |
1 561 205 |
1 987 475 |
2 412 773 |
2 568 863 |
2 682 659 |
Cigarettes and tobacco |
.. |
.. |
60 604 |
283 275 |
455 595 |
647 637 |
815 991 |
981 422 |
1 009 034 |
978 696 |
Gasolene and diesel |
.. |
.. |
105 445 |
532 885 |
844 249 |
913 568 |
1 171 483 |
1 388 218 |
1 502 039 |
1 629 561 |
Oil stabilisation fund |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fisheries Law Extraction Rights |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
8 558 |
9 998 |
11 749 |
Additional tax on new motor vehicles |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
34 575 |
47 792 |
62 654 |
5122 Profits of fiscal monopolies |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
222 486 |
548 571 |
300 416 |
267 331 |
303 393 |
343 491 |
308 871 |
321 156 |
5124 Taxes on exports |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5125 Taxes on investment goods |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
.. |
.. |
21 052 |
118 746 |
196 875 |
304 442 |
407 867 |
485 263 |
498 438 |
523 824 |
5127 Other taxes on internat. trade and transactions |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5130 Unallocable between 5110 and 5120 |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
.. |
.. |
44 714 |
251 942 |
445 030 |
652 252 |
910 386 |
1 081 893 |
1 180 395 |
1 261 702 |
5210 Recurrent taxes |
.. |
.. |
44 714 |
251 942 |
445 030 |
652 252 |
910 386 |
1 081 893 |
1 180 395 |
1 261 702 |
Motor vehicles |
.. |
.. |
24 469 |
93 880 |
155 158 |
218 219 |
330 754 |
397 608 |
434 137 |
482 009 |
5211 Paid by households: motor vehicles |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5213 Paid in respect of other goods |
.. |
.. |
20 245 |
158 062 |
289 872 |
434 033 |
579 632 |
684 285 |
746 258 |
779 693 |
Municipal permits |
.. |
.. |
18 401 |
136 138 |
263 996 |
396 944 |
527 955 |
630 943 |
692 974 |
725 954 |
Mining patents |
.. |
.. |
3 374 |
34 730 |
25 184 |
36 213 |
50 094 |
51 767 |
51 641 |
52 254 |
Other |
.. |
.. |
-1 530 |
-12 806 |
692 |
876 |
1 583 |
1 575 |
1 643 |
1 485 |
5220 Non-recurrent taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on Polluting Fixed Sources |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5300 Unallocable between 5100 and 5200 |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
.. |
.. |
-23 356 |
-112 195 |
1 023 |
-61 117 |
-21 676 |
-579 308 |
-118 021 |
-714 253 |
6100 Paid solely by business |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
.. |
-23 356 |
-112 195 |
1 023 |
-61 117 |
-21 676 |
-579 308 |
-118 021 |
-714 253 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Non-wastable tax credits against 1210 |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
175 468 |
179 642 |
213 519 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
45 774 |
50 061 |
62 076 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
129 694 |
129 580 |
151 443 |
Total tax revenue on cash basis |
.. |
.. |
1 777 218 |
7 901 998 |
20 598 963 |
21 845 693 |
27 381 686 |
32 532 354 |
34 129 307 |
36 238 557 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Imputed social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. Not available |
||||||||||
Note: Year ending 31st December. The data are on a cash basis. |
||||||||||
Source: Servicio de Impuestos internos (Chile's Tax Service). |
||||||||||
Table 5.6. Czech Republic: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million CZK
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
771 596 |
1 313 753 |
1 286 861 |
1 396 555 |
1 532 565 |
1 632 447 |
1 760 047 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
.. |
1 307 310 |
1 280 288 |
1 390 999 |
1 524 653 |
1 624 414 |
1 751 777 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
175 846 |
325 328 |
259 934 |
290 263 |
329 768 |
361 857 |
390 566 |
1100 Of individuals |
.. |
.. |
.. |
99 668 |
153 374 |
131 706 |
149 831 |
164 678 |
183 103 |
202 244 |
1110 On income and profits |
.. |
.. |
.. |
99 668 |
153 374 |
131 706 |
149 831 |
164 678 |
183 103 |
202 244 |
Wages and salaries withholding |
.. |
.. |
.. |
73 474 |
126 736 |
115 755 |
129 793 |
139 888 |
156 271 |
175 301 |
Of unincorporated individuals |
.. |
.. |
.. |
17 254 |
17 825 |
5 747 |
7 437 |
9 100 |
10 860 |
10 974 |
Withheld on interest and dividends paid to individuals |
.. |
.. |
.. |
8 940 |
8 813 |
10 204 |
12 602 |
15 691 |
15 972 |
15 969 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
76 178 |
171 954 |
128 228 |
140 432 |
165 090 |
178 754 |
188 322 |
1210 On profits |
.. |
.. |
.. |
76 178 |
171 954 |
128 228 |
140 432 |
165 090 |
178 754 |
188 322 |
Profit tax |
.. |
.. |
.. |
68 945 |
164 016 |
118 248 |
124 820 |
147 157 |
158 862 |
167 120 |
Withheld on interest and dividends paid to corporations |
.. |
.. |
.. |
7 233 |
7 162 |
9 156 |
7 736 |
9 415 |
8 306 |
8 760 |
Levy on lottery revenue |
.. |
.. |
.. |
0 |
776 |
824 |
7 876 |
8 518 |
11 586 |
12 442 |
1220 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
.. |
.. |
.. |
341 544 |
573 417 |
576 029 |
603 072 |
659 743 |
699 604 |
757 183 |
2100 Employees |
.. |
.. |
.. |
77 272 |
127 662 |
116 818 |
123 353 |
133 878 |
143 730 |
155 827 |
2110 On a payroll basis |
.. |
.. |
.. |
77 272 |
127 662 |
116 818 |
123 353 |
133 878 |
143 730 |
155 827 |
Retirement |
.. |
.. |
.. |
40 489 |
66 644 |
69 272 |
71 871 |
78 120 |
83 738 |
91 414 |
State employment policy |
.. |
.. |
.. |
2 492 |
4 101 |
0 |
0 |
0 |
0 |
0 |
Sick leave |
.. |
.. |
.. |
6 852 |
11 279 |
0 |
0 |
0 |
0 |
0 |
Health insurance |
.. |
.. |
.. |
27 439 |
45 638 |
47 546 |
51 482 |
55 758 |
59 992 |
64 413 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
220 207 |
359 493 |
363 074 |
382 498 |
417 778 |
444 201 |
483 437 |
2210 On a payroll basis |
.. |
.. |
.. |
220 207 |
359 493 |
363 074 |
382 498 |
417 778 |
444 201 |
483 437 |
Retirement |
.. |
.. |
.. |
121 547 |
220 591 |
229 450 |
239 248 |
261 786 |
277 562 |
302 926 |
State employment policy |
.. |
.. |
.. |
19 933 |
12 303 |
12 756 |
13 345 |
14 604 |
15 484 |
16 897 |
Sick leave |
.. |
.. |
.. |
20 555 |
33 834 |
24 332 |
25 454 |
27 851 |
29 533 |
32 231 |
Health insurance |
.. |
.. |
.. |
54 879 |
91 275 |
95 095 |
102 964 |
111 517 |
119 983 |
128 825 |
Penalties |
.. |
.. |
.. |
3 293 |
1 490 |
1 441 |
1 487 |
2 020 |
1 639 |
2 558 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
44 065 |
86 262 |
96 137 |
97 221 |
108 088 |
111 674 |
117 919 |
2310 On a payroll basis |
.. |
.. |
.. |
44 065 |
86 262 |
96 137 |
97 221 |
108 088 |
111 674 |
117 919 |
Retirement |
.. |
.. |
.. |
7 819 |
19 508 |
20 510 |
21 262 |
22 472 |
23 674 |
25 197 |
State employment policy |
.. |
.. |
.. |
1 082 |
1 114 |
1 173 |
911 |
962 |
1 013 |
1 080 |
Sick leave |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Health insurance |
.. |
.. |
.. |
34 992 |
65 483 |
74 299 |
74 908 |
84 460 |
86 834 |
91 027 |
Self-employed |
.. |
.. |
.. |
7 328 |
15 921 |
17 603 |
18 732 |
20 748 |
21 278 |
22 075 |
Non-employed |
.. |
.. |
.. |
200 |
2 103 |
3 996 |
2 500 |
2 768 |
3 303 |
3 699 |
Government |
.. |
.. |
.. |
27 464 |
47 459 |
52 700 |
53 676 |
60 944 |
62 253 |
65 253 |
Penalties |
.. |
.. |
.. |
172 |
157 |
155 |
140 |
193 |
153 |
615 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
.. |
.. |
.. |
10 890 |
15 495 |
16 364 |
19 210 |
21 920 |
23 425 |
23 850 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
4 469 |
5 126 |
8 752 |
9 852 |
10 333 |
10 609 |
10 783 |
4110 Households |
.. |
.. |
.. |
1 452 |
2 228 |
4 302 |
5 387 |
5 433 |
5 545 |
5 660 |
Real property tax |
.. |
.. |
.. |
1 452 |
2 228 |
4 302 |
5 387 |
5 433 |
5 545 |
5 660 |
4120 Others |
.. |
.. |
.. |
3 017 |
2 898 |
4 450 |
4 465 |
4 900 |
5 064 |
5 123 |
Levy collected by Winery Fund |
.. |
.. |
.. |
0 |
2 |
5 |
5 |
20 |
27 |
25 |
Real property tax |
.. |
.. |
.. |
3 017 |
2 895 |
4 445 |
4 461 |
4 880 |
5 037 |
5 098 |
4200 Recurrent taxes on net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
.. |
587 |
460 |
218 |
215 |
20 |
11 |
13 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
112 |
115 |
78 |
76 |
10 |
5 |
3 |
Inheritance tax |
.. |
.. |
.. |
112 |
115 |
78 |
76 |
10 |
5 |
3 |
4320 Gift taxes |
.. |
.. |
.. |
475 |
345 |
140 |
139 |
10 |
6 |
9 |
Gift tax |
.. |
.. |
.. |
475 |
345 |
140 |
139 |
10 |
6 |
9 |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
5 834 |
9 909 |
7 394 |
9 143 |
11 566 |
12 805 |
13 054 |
Real property transfer tax |
.. |
.. |
.. |
5 834 |
9 909 |
7 394 |
9 143 |
11 566 |
12 805 |
13 054 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
242 960 |
393 041 |
427 813 |
478 386 |
512 835 |
538 972 |
579 274 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
226 354 |
365 998 |
402 072 |
453 863 |
487 378 |
512 659 |
552 033 |
5110 General taxes |
.. |
.. |
.. |
141 235 |
232 288 |
263 457 |
303 822 |
333 274 |
353 915 |
387 537 |
5111 Value added taxes |
.. |
.. |
.. |
141 235 |
232 288 |
263 457 |
303 822 |
333 274 |
353 915 |
387 537 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Previous turnover tax |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
85 119 |
133 710 |
138 615 |
150 041 |
154 105 |
158 744 |
164 496 |
5121 Excise duties |
.. |
.. |
.. |
71 404 |
133 492 |
138 401 |
149 760 |
153 785 |
158 401 |
164 114 |
On mineral oils |
.. |
.. |
.. |
46 998 |
81 661 |
80 508 |
77 160 |
83 460 |
87 557 |
88 878 |
On alcohol and liquor |
.. |
.. |
.. |
5 629 |
7 201 |
5 820 |
6 658 |
7 203 |
7 169 |
7 354 |
On beer |
.. |
.. |
.. |
3 410 |
3 564 |
4 396 |
4 545 |
4 648 |
4 642 |
4 657 |
On wine |
.. |
.. |
.. |
350 |
342 |
317 |
288 |
332 |
348 |
368 |
On tobacco products |
.. |
.. |
.. |
14 984 |
40 713 |
44 062 |
52 193 |
53 380 |
53 678 |
57 524 |
Duty on CFC |
.. |
.. |
.. |
33 |
0 |
0 |
0 |
0 |
0 |
0 |
Levy collected by Winery Fund |
.. |
.. |
.. |
0 |
11 |
24 |
21 |
0 |
5 |
5 |
On electricity |
.. |
.. |
.. |
0 |
0 |
1 433 |
1 305 |
1 229 |
1 478 |
1 537 |
On natural gas |
.. |
.. |
.. |
0 |
0 |
1 347 |
1 256 |
1 146 |
1 191 |
1 301 |
On solid fuels |
.. |
.. |
.. |
0 |
0 |
495 |
469 |
415 |
426 |
452 |
Fee on electricity from solar radiation |
.. |
.. |
.. |
0 |
0 |
0 |
5 866 |
1 972 |
1 906 |
2 038 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
13 572 |
0 |
0 |
0 |
0 |
0 |
0 |
Customs duties |
.. |
.. |
.. |
13 572 |
.. |
.. |
.. |
.. |
.. |
.. |
Previous import surcharge |
.. |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
143 |
218 |
214 |
281 |
320 |
343 |
382 |
Fees on entry tickets |
.. |
.. |
.. |
65 |
61 |
53 |
56 |
53 |
62 |
69 |
Fees on recreational units (based on capacity) |
.. |
.. |
.. |
69 |
144 |
147 |
213 |
240 |
252 |
279 |
Fees on advertising facilities |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Restaurant sale alcoh. beverages and tobac. products |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fees collected by the cinematography EBF |
.. |
.. |
.. |
9 |
13 |
14 |
12 |
27 |
29 |
34 |
Fees on advertisement |
.. |
.. |
.. |
0 |
0 |
0 |
126 |
191 |
151 |
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 perform activities |
.. |
.. |
.. |
16 606 |
27 043 |
25 740 |
24 523 |
25 456 |
26 313 |
27 241 |
5210 Recurrent taxes |
.. |
.. |
.. |
10 788 |
18 100 |
18 461 |
18 176 |
19 023 |
19 493 |
20 278 |
Highway fee |
.. |
.. |
.. |
1 753 |
2 429 |
3 061 |
3 803 |
4 397 |
4 757 |
4 991 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
5 456 |
5 882 |
5 138 |
5 323 |
5 868 |
6 012 |
6 245 |
Road tax (commercial) |
.. |
.. |
.. |
5 456 |
5 882 |
5 138 |
5 323 |
5 868 |
6 012 |
6 245 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
3 579 |
9 790 |
10 262 |
9 050 |
8 758 |
8 724 |
9 042 |
Resort and recreation fees on visitors |
.. |
.. |
.. |
232 |
312 |
284 |
301 |
327 |
351 |
387 |
Dog fees |
.. |
.. |
.. |
191 |
277 |
281 |
281 |
277 |
274 |
274 |
Motor vehicle entry fees |
.. |
.. |
.. |
32 |
25 |
23 |
14 |
13 |
18 |
19 |
Water pollution fee |
.. |
.. |
.. |
520 |
404 |
202 |
208 |
173 |
203 |
193 |
Air pollution fee |
.. |
.. |
.. |
685 |
525 |
399 |
268 |
283 |
270 |
171 |
Waste deposit fee |
.. |
.. |
.. |
454 |
5 728 |
5 948 |
6 162 |
6 218 |
6 278 |
6 361 |
Levy on temp. withdrawal of land from agriculture |
.. |
.. |
.. |
94 |
40 |
34 |
52 |
39 |
69 |
59 |
Radioactive waste fee |
.. |
.. |
.. |
642 |
1 310 |
1 430 |
1 563 |
1 393 |
1 225 |
1 547 |
Fees on operated gambling machines |
.. |
.. |
.. |
722 |
1 145 |
927 |
131 |
0 |
0 |
0 |
Fees on registration and recording of packaging |
.. |
.. |
.. |
0 |
17 |
17 |
16 |
18 |
17 |
17 |
Levy on temp. withdrawal of land from forestry |
.. |
.. |
.. |
7 |
6 |
6 |
6 |
7 |
10 |
7 |
Other environmental fees |
.. |
.. |
.. |
0 |
0 |
710 |
47 |
11 |
9 |
7 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
5 818 |
8 943 |
7 280 |
6 348 |
6 433 |
6 820 |
6 963 |
Levy on withdrawal of land from agriculture |
.. |
.. |
.. |
532 |
361 |
306 |
469 |
348 |
620 |
534 |
Levy on withdrawal of land from forestry |
.. |
.. |
.. |
40 |
57 |
57 |
55 |
59 |
88 |
60 |
Tax on use of public space |
.. |
.. |
.. |
645 |
639 |
626 |
629 |
632 |
621 |
635 |
Misc. licence and permit fees |
.. |
.. |
.. |
4 601 |
7 881 |
6 279 |
5 187 |
5 382 |
5 475 |
5 705 |
Land betterment fee |
.. |
.. |
.. |
0 |
4 |
11 |
7 |
11 |
17 |
29 |
Licence for lorry transport |
.. |
.. |
.. |
0 |
1 |
1 |
0 |
1 |
0 |
0 |
5300 Unallocable between 5100 and 5200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
.. |
.. |
.. |
356 |
29 |
149 |
67 |
387 |
556 |
904 |
Unallocated previous taxes and levies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6100 Paid solely by business |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
.. |
.. |
356 |
29 |
149 |
67 |
387 |
556 |
904 |
Other taxes, fees and related payments |
.. |
.. |
.. |
356 |
29 |
149 |
67 |
387 |
556 |
904 |
Custom duties collected for the EU |
.. |
.. |
.. |
.. |
6 443 |
6 573 |
5 556 |
7 912 |
8 033 |
8 271 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
0 |
16 022 |
25 727 |
28 696 |
31 415 |
32 833 |
35 216 |
Tax expenditure component |
.. |
.. |
.. |
.. |
13 416 |
17 922 |
20 203 |
22 532 |
24 234 |
26 334 |
Transfer component |
.. |
.. |
.. |
.. |
2 606 |
7 805 |
8 493 |
8 883 |
8 599 |
8 882 |
Total tax revenue on cash basis |
.. |
.. |
.. |
772 272 |
1 310 618 |
1 273 676 |
1 353 469 |
1 478 758 |
1 606 157 |
1 712 822 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
771 596 |
1 313 753 |
1 286 861 |
1 396 555 |
1 532 565 |
1 632 447 |
1 760 047 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
2 837 |
5 757 |
6 094 |
6 424 |
0 |
0 |
0 |
Compulsory injury insurance |
.. |
.. |
.. |
2 837 |
5 757 |
6 094 |
6 424 |
0 |
0 |
0 |
Driving licence fees |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
-9 488 |
-17 797 |
-20 096 |
-18 893 |
-20 314 |
-20 712 |
-23 258 |
Tax on use of public space |
.. |
.. |
.. |
-645 |
-639 |
-632 |
-629 |
-632 |
-621 |
-635 |
Waste deposit fee |
.. |
.. |
.. |
-454 |
-5 728 |
-5 948 |
-6 162 |
-6 218 |
-6 278 |
-6 361 |
Misc. licence and permit fees |
.. |
.. |
.. |
-2 301 |
-3 940 |
-3 139 |
-2 593 |
-2 691 |
-2 737 |
-2 852 |
Radioactive waste fee |
.. |
.. |
.. |
-642 |
-1 310 |
-1 430 |
-1 563 |
-1 393 |
-1 225 |
-1 547 |
Health insurance: non-employed |
.. |
.. |
.. |
-200 |
-2 103 |
-3 996 |
-2 500 |
-2 768 |
-3 303 |
-3 699 |
Health insurance: government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Soc. Security contr. employers: Penalties |
.. |
.. |
.. |
-3 293 |
-1 490 |
-1 441 |
-1 487 |
-2 020 |
-1 639 |
-2 558 |
Soc. Security contr. Self-employed or non-employed: Penalties |
.. |
.. |
.. |
-200 |
-157 |
-155 |
-140 |
-193 |
-153 |
-615 |
Licence for lorry transport |
.. |
.. |
.. |
0 |
-1 |
-1 |
0 |
-1 |
0 |
0 |
Highway fee |
.. |
.. |
.. |
-1 753 |
-2 429 |
-3 061 |
-3 803 |
-4 397 |
-4 757 |
-4 991 |
Other environmental fees |
.. |
.. |
.. |
0 |
0 |
-105 |
-14 |
0 |
0 |
0 |
Levy on loterry revenue |
.. |
.. |
.. |
0 |
0 |
-187 |
0 |
0 |
0 |
0 |
Value added taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
127 |
-451 |
778 |
-118 |
-47 |
-455 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
1 099 |
974 |
661 |
337 |
386 |
418 |
463 |
Miscellaneous differences |
.. |
.. |
.. |
2 162 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
768 206 |
1 302 815 |
1 273 070 |
1 385 202 |
1 512 520 |
1 612 105 |
1 736 797 |
Imputed social contributions |
.. |
.. |
.. |
423 |
299 |
600 |
934 |
1 027 |
1 008 |
1 170 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
768 629 |
1 303 114 |
1 273 670 |
1 386 136 |
1 513 547 |
1 613 113 |
1 737 967 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 1995 data are on accrual basis. |
||||||||||
Source: Ministry of Finance, Economic Department. |
||||||||||
Table 5.7. Denmark: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million DKK
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
20 821 |
166 358 |
382 232 |
623 911 |
809 988 |
813 972 |
901 001 |
957 281 |
969 153 |
1 004 418 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
621 586 |
806 707 |
810 730 |
898 177 |
953 996 |
966 084 |
1 001 281 |
1000 Taxes on income, profits and capital gains |
9 712 |
92 404 |
233 739 |
383 244 |
486 845 |
500 276 |
564 937 |
605 698 |
608 916 |
635 959 |
1100 Of individuals |
8 758 |
86 958 |
206 478 |
328 532 |
427 412 |
422 685 |
490 887 |
525 144 |
514 544 |
531 747 |
1110 On income and profits |
8 758 |
86 909 |
206 335 |
328 305 |
427 070 |
422 364 |
490 627 |
524 856 |
514 302 |
531 453 |
Central government income tax |
5 020 |
33 351 |
91 638 |
77 491 |
155 540 |
124 943 |
141 399 |
169 059 |
172 820 |
178 554 |
County income tax |
0 |
10 742 |
31 361 |
56 135 |
0 |
0 |
0 |
0 |
0 |
0 |
Municipality income tax |
2 948 |
33 555 |
77 571 |
121 975 |
173 114 |
193 111 |
209 303 |
220 815 |
229 085 |
236 796 |
Seaman's income tax |
66 |
457 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Old-age pension fund contributions |
592 |
2 163 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Social pension fund contributions |
0 |
3 340 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sickness benefit fund contributions |
0 |
1 804 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Pension schemes and annuity insurance |
22 |
355 |
2 627 |
6 923 |
8 948 |
9 842 |
42 974 |
22 842 |
6 251 |
5 663 |
Special income tax |
101 |
1 054 |
2 810 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on canceled pension schemes |
9 |
82 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on feed rent increases |
0 |
8 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on employees' remuneration compens. fund releases |
0 |
0 |
325 |
654 |
1 144 |
982 |
1 129 |
11 177 |
1 935 |
2 198 |
Duty on interest on consumer loans |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Labour market contributions |
0 |
0 |
0 |
56 729 |
76 609 |
80 863 |
82 599 |
87 359 |
90 334 |
94 070 |
Imputed income from owner-occupied dwelling |
0 |
0 |
0 |
8 399 |
11 716 |
12 623 |
13 223 |
13 604 |
13 879 |
14 173 |
1120 On capital gains |
0 |
49 |
144 |
226 |
343 |
321 |
260 |
289 |
241 |
294 |
Tax on winnings from lotteries, pools, etc. |
.. |
49 |
144 |
226 |
343 |
321 |
260 |
289 |
241 |
294 |
1200 Corporate |
954 |
5 446 |
14 660 |
42 279 |
54 871 |
41 057 |
54 066 |
57 723 |
60 379 |
71 928 |
1210 On profits |
954 |
5 446 |
14 660 |
42 279 |
54 871 |
41 057 |
54 066 |
57 723 |
60 379 |
71 928 |
1220 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
0 |
0 |
12 601 |
12 434 |
4 562 |
36 535 |
19 984 |
22 832 |
33 994 |
32 284 |
2000 Social security contributions |
690 |
710 |
101 |
8 453 |
1 286 |
1 815 |
1 618 |
1 378 |
1 197 |
1 060 |
2100 Employees |
567 |
1 |
98 |
8 209 |
1 057 |
900 |
879 |
826 |
737 |
729 |
Sickness benefit fund contributions |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sickday benefit contributions, ordinary |
534 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sickday benefit contributions, special |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contribution to merchant marine's welf. board |
0 |
1 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special pension scheme savings |
0 |
0 |
0 |
6 846 |
0 |
0 |
0 |
0 |
0 |
0 |
Contr. to pension funds from officials in companies |
0 |
0 |
0 |
879 |
555 |
450 |
476 |
438 |
386 |
377 |
Contr. to pension funds from officials in non-profit institutions |
0 |
0 |
96 |
485 |
502 |
450 |
403 |
388 |
351 |
352 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
123 |
709 |
3 |
244 |
229 |
914 |
739 |
552 |
460 |
331 |
Unemployment insurance contributions |
41 |
598 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Disablement insurance contributions |
21 |
58 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sickness benefit fund contributions |
61 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contribution to employee's wage guarantee fund |
0 |
50 |
0 |
241 |
227 |
908 |
731 |
542 |
450 |
323 |
Contribution to merchant marine's welf. board |
0 |
1 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Shipping owners contr. sickness assist. seamen |
0 |
1 |
2 |
3 |
2 |
6 |
8 |
10 |
10 |
8 |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
2 494 |
2 258 |
3 975 |
4 160 |
6 130 |
5 894 |
5 903 |
5 494 |
4000 Taxes on property |
1 691 |
9 806 |
16 269 |
20 738 |
31 556 |
33 533 |
34 995 |
39 169 |
38 692 |
39 258 |
4100 Recurrent taxes on immovable property |
1 029 |
5 676 |
8 891 |
13 565 |
18 996 |
24 161 |
26 370 |
28 085 |
28 436 |
28 465 |
Central government land tax |
130 |
264 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
County land tax |
169 |
2 315 |
2 915 |
4 070 |
0 |
0 |
0 |
0 |
0 |
0 |
Municipal land tax |
408 |
2 257 |
4 123 |
7 049 |
15 601 |
19 645 |
22 580 |
24 707 |
25 110 |
25 233 |
Centr. Govt. fixed tax on real property |
32 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
County fixed tax on real property |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Municipal fixed tax on real property |
190 |
91 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
County duty on land (public property) |
4 |
22 |
22 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
County duty on buildings (public property) |
0 |
53 |
88 |
97 |
0 |
0 |
0 |
0 |
0 |
0 |
Municipal duty on land (public property) |
26 |
103 |
244 |
383 |
393 |
434 |
359 |
364 |
360 |
374 |
Municipal duty on buildings (residential) |
0 |
195 |
335 |
381 |
757 |
814 |
641 |
599 |
596 |
594 |
Municipal duty on buildings (business) |
25 |
366 |
1 165 |
1 560 |
2 244 |
3 269 |
2 789 |
2 416 |
2 370 |
2 264 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
306 |
963 |
934 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
306 |
963 |
934 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
137 |
738 |
2 197 |
2 863 |
3 896 |
3 646 |
3 940 |
5 177 |
4 240 |
4 368 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
219 |
2 313 |
4 166 |
4 171 |
8 659 |
5 726 |
4 685 |
5 907 |
6 017 |
6 426 |
Stamp duties |
214 |
2 243 |
2 829 |
4 125 |
8 574 |
5 695 |
4 664 |
5 879 |
5 986 |
6 386 |
Duty on share capital creation |
0 |
32 |
500 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty to land registry office |
5 |
38 |
28 |
46 |
85 |
30 |
21 |
28 |
31 |
40 |
Duty on transfers of shares |
0 |
0 |
809 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4500 Non-recurrent taxes |
0 |
116 |
81 |
140 |
6 |
0 |
0 |
0 |
0 |
0 |
4510 On net wealth |
.. |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
4520 Other non-recurrent taxes |
.. |
116 |
81 |
140 |
6 |
0 |
.. |
.. |
.. |
.. |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
8 727 |
63 437 |
129 630 |
206 502 |
282 855 |
270 741 |
290 347 |
301 538 |
311 102 |
319 238 |
5100 Taxes on production, sale, transfer, etc. |
8 239 |
60 545 |
123 645 |
195 666 |
264 043 |
251 061 |
267 670 |
277 824 |
286 681 |
293 808 |
5110 General taxes |
2 139 |
37 727 |
80 650 |
121 955 |
174 639 |
171 583 |
181 378 |
191 479 |
199 046 |
207 768 |
5111 Value added taxes |
2 139 |
37 727 |
72 120 |
121 955 |
174 639 |
171 583 |
181 378 |
191 479 |
199 046 |
207 768 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
0 |
0 |
8 530 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Labour market contrib. concerning imports |
.. |
.. |
4 903 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Labour market contrib. concerning value added |
.. |
.. |
3 627 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
6 100 |
22 817 |
42 995 |
73 711 |
89 405 |
79 479 |
86 292 |
86 345 |
87 635 |
86 040 |
5121 Excise duties |
5 466 |
20 473 |
38 339 |
68 977 |
82 861 |
74 032 |
81 894 |
81 893 |
82 984 |
81 376 |
Duty on petrol |
1 016 |
3 713 |
5 637 |
10 005 |
9 154 |
8 029 |
7 286 |
7 348 |
7 496 |
7 499 |
Motor vehicle registration duty |
818 |
2 989 |
7 917 |
13 858 |
24 289 |
13 586 |
15 218 |
17 988 |
19 444 |
19 976 |
Cigarettes and tobacco duties |
1 469 |
4 472 |
6 516 |
7 489 |
7 201 |
8 283 |
8 417 |
7 658 |
7 063 |
7 547 |
Duties on cigars, cheroots and cigarillos |
234 |
220 |
128 |
80 |
40 |
32 |
47 |
113 |
57 |
66 |
Sale of revenue labels |
0 |
3 |
10 |
13 |
13 |
5 |
4 |
4 |
1 |
2 |
Sales duties on chocolate and sugar |
254 |
331 |
801 |
1 205 |
1 289 |
1 470 |
2 020 |
2 156 |
2 231 |
2 184 |
Raw material duty on chocolate and sugar |
11 |
14 |
54 |
60 |
93 |
144 |
180 |
187 |
139 |
169 |
Special tax on chocolate and sugar |
0 |
2 |
13 |
76 |
46 |
51 |
68 |
103 |
99 |
126 |
Duty on ice-cream |
33 |
58 |
135 |
168 |
180 |
201 |
297 |
297 |
330 |
308 |
Duty on coffee |
5 |
249 |
224 |
266 |
250 |
243 |
271 |
280 |
287 |
254 |
Duty on mineral water |
68 |
195 |
466 |
505 |
418 |
383 |
374 |
0 |
0 |
0 |
Duty on beer |
622 |
1 983 |
3 100 |
1 510 |
1 080 |
895 |
977 |
916 |
947 |
918 |
Duty on wine |
122 |
611 |
1 448 |
1 166 |
1 032 |
1 071 |
1 674 |
1 764 |
1 772 |
1 724 |
Duty on spirits |
412 |
1 432 |
1 982 |
1 756 |
1 213 |
1 028 |
1 127 |
1 201 |
1 197 |
1 212 |
Duty on restaurant sales of alcoholic bev. |
150 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on wireless sets |
55 |
67 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on television sets |
0 |
93 |
-18 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on video recorders |
0 |
17 |
-15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on major household appliances |
0 |
199 |
-10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on grammophone records |
10 |
46 |
84 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on playing cards |
1 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on matches |
5 |
3 |
-1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on lighters |
1 |
8 |
-4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on electric bulbs |
36 |
67 |
152 |
176 |
211 |
117 |
95 |
86 |
76 |
65 |
Duty on perfumery and toilet articles |
91 |
214 |
506 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on almanacs |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on salmon |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on paper and cardboard |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on sugar |
0 |
174 |
-8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on tea |
0 |
12 |
10 |
8 |
8 |
8 |
8 |
8 |
8 |
5 |
Duty on electricity |
0 |
1 222 |
4 317 |
7 430 |
8 665 |
10 195 |
10 013 |
11 501 |
11 657 |
12 164 |
Duty on certain oil products |
0 |
1 719 |
2 938 |
6 757 |
8 549 |
8 623 |
9 306 |
9 347 |
9 705 |
9 804 |
Duty on certain retail containers |
0 |
100 |
397 |
594 |
727 |
706 |
715 |
316 |
331 |
335 |
Duty on gas |
0 |
56 |
47 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on extraction and import of raw materials |
0 |
16 |
129 |
172 |
220 |
119 |
132 |
148 |
150 |
165 |
Duty on disposable tableware |
0 |
0 |
72 |
65 |
126 |
120 |
121 |
138 |
144 |
141 |
Duty on insecticides, herbicides, etc. |
0 |
0 |
13 |
366 |
449 |
466 |
656 |
598 |
516 |
532 |
Duty on videotapes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on coal, etc. |
0 |
0 |
849 |
1 217 |
1 450 |
2 587 |
2 991 |
2 255 |
2 064 |
1 916 |
Other duties on goods and services |
5 |
186 |
20 |
53 |
147 |
189 |
-13 |
186 |
156 |
160 |
Duty on waste |
0 |
0 |
404 |
1 025 |
1 225 |
51 |
167 |
130 |
155 |
161 |
Duty on CFC |
0 |
0 |
27 |
0 |
53 |
56 |
82 |
65 |
70 |
58 |
Duty on CO2 |
0 |
0 |
0 |
4 883 |
5 108 |
5 822 |
5 762 |
3 652 |
3 577 |
3 632 |
Duty on cigarette paper |
0 |
0 |
0 |
68 |
32 |
28 |
36 |
38 |
35 |
32 |
Duty on rechargeable Ni-Cd batteries |
0 |
0 |
0 |
21 |
17 |
4 |
3 |
2 |
1 |
1 |
Duty on piped water |
0 |
0 |
0 |
1 357 |
1 371 |
1 334 |
1 584 |
1 688 |
1 595 |
1 571 |
Duty on carrier bags made of paper, plastic, etc. |
0 |
0 |
0 |
178 |
210 |
201 |
186 |
208 |
196 |
190 |
Duty on tires |
0 |
0 |
0 |
29 |
45 |
62 |
50 |
57 |
56 |
54 |
Duty on sulphur |
0 |
0 |
0 |
165 |
108 |
48 |
51 |
42 |
38 |
39 |
Duty on chlorinated solvents |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on natural gas |
0 |
0 |
0 |
2 532 |
3 375 |
4 524 |
5 255 |
3 160 |
3 213 |
3 002 |
Duty on nitrogen |
0 |
0 |
0 |
30 |
27 |
26 |
21 |
17 |
19 |
15 |
Duty on specific growth stimulants |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on PVC-film |
0 |
0 |
0 |
7 |
12 |
11 |
10 |
11 |
12 |
11 |
Duty on PVC and phathalates |
0 |
0 |
0 |
31 |
42 |
23 |
18 |
19 |
18 |
16 |
Duty on lead accumulators |
0 |
0 |
0 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on mineral phosphorus |
0 |
0 |
0 |
0 |
51 |
51 |
49 |
52 |
52 |
52 |
Surcharge on alcoholic soft drinks |
0 |
0 |
0 |
0 |
17 |
26 |
33 |
33 |
35 |
33 |
Duty on nitrogen oxides |
0 |
0 |
0 |
0 |
0 |
212 |
870 |
820 |
490 |
159 |
Duty on saturated fat |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on PSO (Public Service Obligations) |
0 |
0 |
0 |
3 641 |
4 319 |
3 004 |
5 734 |
7 302 |
7 553 |
5 078 |
5122 Profits of fiscal monopolies |
16 |
183 |
404 |
1 402 |
1 648 |
1 481 |
1 339 |
1 230 |
1 333 |
1 282 |
5123 Customs and import duties |
556 |
1 113 |
1 849 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Customs duties |
0 |
1 032 |
1 779 |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
Temporary import surcharge |
556 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Import duties on agricultural produce |
0 |
81 |
70 |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
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 |
62 |
771 |
1 567 |
3 019 |
4 525 |
3 932 |
3 008 |
3 189 |
3 286 |
3 348 |
Sales tax on gambling stakes races |
17 |
28 |
20 |
12 |
18 |
16 |
15 |
14 |
13 |
13 |
Tax on football pools |
31 |
152 |
284 |
942 |
1 143 |
1 071 |
0 |
0 |
0 |
0 |
Tax on cinema tickets |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on motor vehicle compl. insurance |
0 |
470 |
923 |
1 327 |
2 104 |
1 854 |
1 598 |
1 529 |
1 535 |
1 519 |
Duty on insurance on pleasure boats |
0 |
13 |
57 |
66 |
100 |
122 |
127 |
126 |
122 |
124 |
Duty on charter flight |
0 |
109 |
283 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Turnover tax on 6-win horse race betting |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on casinos |
0 |
0 |
0 |
180 |
261 |
173 |
192 |
200 |
219 |
216 |
Passenger duty |
0 |
0 |
0 |
477 |
6 |
0 |
0 |
0 |
0 |
0 |
Duty on the Danish State Lottery |
0 |
0 |
0 |
16 |
35 |
41 |
42 |
44 |
45 |
46 |
Duty on slot machines |
0 |
0 |
0 |
0 |
858 |
656 |
545 |
618 |
658 |
627 |
Duty on gambling |
0 |
0 |
0 |
0 |
0 |
0 |
288 |
397 |
405 |
450 |
Duty on online casinos |
0 |
0 |
0 |
0 |
0 |
0 |
202 |
261 |
289 |
354 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
277 |
837 |
312 |
370 |
33 |
51 |
33 |
33 |
33 |
Duty paid to ECSC |
.. |
4 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sugar storing duty |
.. |
83 |
113 |
62 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on the production of sugar |
.. |
81 |
145 |
249 |
-26 |
33 |
51 |
33 |
33 |
33 |
Duty on milk co-reponsibility levy |
.. |
109 |
255 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Grain co-reponsibility levy |
.. |
0 |
319 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Restructuring scheme for EU sugar system |
.. |
0 |
0 |
0 |
397 |
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 |
488 |
2 893 |
4 410 |
7 468 |
14 088 |
14 731 |
16 180 |
16 537 |
16 299 |
16 895 |
5210 Recurrent taxes |
488 |
2 893 |
4 410 |
7 468 |
14 088 |
14 731 |
15 966 |
16 171 |
15 891 |
16 490 |
5211 Paid by households: motor vehicles |
199 |
1 874 |
2 922 |
5 485 |
7 105 |
7 614 |
8 094 |
8 136 |
7 850 |
8 207 |
Weight duty automobiles |
199 |
1 874 |
2 922 |
5 318 |
6 954 |
7 467 |
7 936 |
7 859 |
7 565 |
7 937 |
Recycling fee on cars |
0 |
0 |
0 |
167 |
151 |
147 |
158 |
277 |
285 |
270 |
5212 Paid by others: motor vehicles |
287 |
1 014 |
1 441 |
1 919 |
3 125 |
2 980 |
3 336 |
3 483 |
3 567 |
3 757 |
Weight duty automobiles |
287 |
1 014 |
1 441 |
1 612 |
2 652 |
2 611 |
2 952 |
3 088 |
3 133 |
3 287 |
Road charges |
0 |
0 |
0 |
307 |
473 |
370 |
383 |
395 |
434 |
471 |
5213 Paid in respect of other goods |
2 |
5 |
47 |
64 |
3 858 |
4 137 |
4 537 |
4 552 |
4 474 |
4 527 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
214 |
365 |
408 |
405 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
1 575 |
3 368 |
4 724 |
4 948 |
6 497 |
7 177 |
8 122 |
8 536 |
6000 Other taxes |
0 |
0 |
0 |
391 |
190 |
206 |
152 |
320 |
275 |
272 |
6100 Paid solely by business |
.. |
.. |
.. |
391 |
190 |
206 |
152 |
320 |
275 |
272 |
6200 Other |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Custom duties collected for the EU |
.. |
.. |
.. |
2 325 |
3 282 |
3 242 |
2 824 |
3 285 |
3 069 |
3 136 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
.. |
4 960 |
5 515 |
4 228 |
4 227 |
4 198 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
4 712 |
5 240 |
4 016 |
4 016 |
3 988 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
248 |
276 |
211 |
211 |
210 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on cash basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
20 821 |
166 358 |
382 232 |
623 911 |
809 988 |
813 972 |
901 001 |
957 281 |
969 153 |
1 004 418 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
0 |
0 |
0 |
0 |
0 |
4 712 |
5 240 |
4 016 |
4 016 |
3 988 |
Capital transfer for uncollected revenue |
0 |
-1 374 |
-2 387 |
-1 917 |
-2 726 |
-3 475 |
-15 512 |
-19 396 |
-9 519 |
-8 926 |
Voluntary social security contributions |
0 |
1 673 |
8 087 |
16 633 |
17 061 |
17 192 |
14 655 |
14 721 |
14 833 |
14 891 |
Miscellaneous differences |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
20 821 |
166 657 |
387 932 |
638 626 |
824 324 |
832 401 |
905 384 |
956 623 |
978 483 |
1 014 371 |
Imputed social contributions |
0 |
5 958 |
4 592 |
6 223 |
5 693 |
5 356 |
4 520 |
4 067 |
3 668 |
3 507 |
National Accounts: Taxes and all social contributions |
20 821 |
172 615 |
392 525 |
644 849 |
830 017 |
837 757 |
909 904 |
960 690 |
982 151 |
1 017 878 |
.. Not available |
||||||||||
Note: Year ending 31st December. The figures are on an accrual basis. Heading 2300 includes a small amount of voluntary contributions which cannot be isolated. |
||||||||||
Source: Danmarks Statistik. |
||||||||||
Table 5.8. Estonia: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
1 919 |
5 082 |
4 894 |
5 988 |
6 864 |
7 271 |
7 738 |
Total tax revenue exclusive of customs duties |
.. |
.. |
.. |
.. |
5 047 |
4 870 |
5 960 |
6 830 |
7 237 |
7 700 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
476 |
1 197 |
970 |
1 357 |
1 607 |
1 628 |
1 710 |
1100 Of individuals |
.. |
.. |
.. |
421 |
936 |
776 |
1 031 |
1 182 |
1 259 |
1 344 |
1110 On income and profits |
.. |
.. |
.. |
421 |
936 |
776 |
1 031 |
1 182 |
1 259 |
1 344 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
55 |
261 |
194 |
327 |
424 |
369 |
366 |
1210 On profits |
.. |
.. |
.. |
55 |
65 |
35 |
62 |
38 |
38 |
40 |
1220 On capital gains |
.. |
.. |
.. |
0 |
196 |
159 |
265 |
386 |
331 |
325 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
.. |
.. |
.. |
674 |
1 683 |
1 879 |
2 077 |
2 290 |
2 429 |
2 636 |
2100 Employees |
.. |
.. |
.. |
0 |
28 |
116 |
109 |
99 |
103 |
112 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
28 |
116 |
109 |
99 |
103 |
112 |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
662 |
1 635 |
1 742 |
1 949 |
2 171 |
2 306 |
2 503 |
2210 On a payroll basis |
.. |
.. |
.. |
662 |
1 635 |
1 742 |
1 949 |
2 171 |
2 306 |
2 503 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
12 |
21 |
21 |
19 |
20 |
20 |
21 |
2310 On a payroll basis |
.. |
.. |
.. |
12 |
21 |
21 |
19 |
20 |
20 |
21 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
.. |
.. |
.. |
24 |
35 |
51 |
57 |
58 |
59 |
58 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
24 |
35 |
51 |
57 |
58 |
59 |
58 |
Land tax |
.. |
.. |
.. |
24 |
35 |
51 |
57 |
58 |
59 |
58 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
745 |
2 131 |
1 969 |
2 468 |
2 875 |
3 121 |
3 296 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
723 |
2 064 |
1 914 |
2 402 |
2 794 |
3 020 |
3 189 |
5110 General taxes |
.. |
.. |
.. |
521 |
1 423 |
1 263 |
1 558 |
1 872 |
1 974 |
2 148 |
5111 Value added taxes |
.. |
.. |
.. |
520 |
1 423 |
1 257 |
1 558 |
1 872 |
1 974 |
2 148 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
6 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
202 |
640 |
651 |
844 |
922 |
1 046 |
1 040 |
5121 Excise duties |
.. |
.. |
.. |
183 |
577 |
619 |
796 |
869 |
997 |
990 |
Alcohol |
.. |
.. |
.. |
62 |
153 |
154 |
212 |
207 |
254 |
222 |
Tobacco |
.. |
.. |
.. |
36 |
134 |
91 |
169 |
183 |
201 |
197 |
Fuel |
.. |
.. |
.. |
76 |
290 |
343 |
383 |
444 |
506 |
535 |
Motor vehicle |
.. |
.. |
.. |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
Package |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
1 |
0 |
0 |
Fur |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Electricity |
.. |
.. |
.. |
0 |
0 |
31 |
33 |
34 |
35 |
36 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
.. |
.. |
.. |
17 |
64 |
33 |
48 |
53 |
48 |
51 |
Gambling tax |
.. |
.. |
.. |
7 |
30 |
21 |
22 |
23 |
26 |
27 |
Advertising tax |
.. |
.. |
.. |
1 |
3 |
2 |
4 |
4 |
5 |
6 |
Postal service payment |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Liquid fuel stockpiling fee |
.. |
.. |
.. |
0 |
2 |
5 |
6 |
5 |
4 |
5 |
Contributions to the Guarantee Fund |
.. |
.. |
.. |
9 |
29 |
5 |
17 |
20 |
13 |
13 |
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 perform activities |
.. |
.. |
.. |
22 |
68 |
55 |
65 |
80 |
101 |
107 |
5210 Recurrent taxes |
.. |
.. |
.. |
22 |
68 |
55 |
65 |
73 |
80 |
84 |
Car registration fee |
.. |
.. |
.. |
2 |
5 |
4 |
7 |
7 |
7 |
8 |
Heavy vehicle tax |
.. |
.. |
.. |
0 |
4 |
4 |
4 |
5 |
5 |
5 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5213 Paid in respect of other goods |
.. |
.. |
.. |
20 |
58 |
47 |
55 |
61 |
68 |
71 |
Business and professional licenses |
.. |
.. |
.. |
3 |
2 |
1 |
1 |
1 |
1 |
1 |
Pollution fee |
.. |
.. |
.. |
10 |
44 |
31 |
37 |
44 |
50 |
53 |
Specific use of water |
.. |
.. |
.. |
4 |
9 |
13 |
14 |
13 |
13 |
15 |
Fees for closure of roads, streets and squares |
.. |
.. |
.. |
0 |
1 |
1 |
1 |
2 |
2 |
1 |
Fishing fees |
.. |
.. |
.. |
1 |
1 |
1 |
2 |
2 |
2 |
1 |
Tax on motor vehicle |
.. |
.. |
.. |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
Boat tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Animal tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
7 |
21 |
24 |
Revenue from the sale of emission permits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
7 |
21 |
24 |
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 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
.. |
35 |
24 |
29 |
34 |
34 |
38 |
Total tax revenue on cash basis |
.. |
.. |
.. |
1 907 |
5 003 |
4 921 |
5 964 |
6 833 |
7 213 |
7 694 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
1 919 |
5 082 |
4 894 |
5 988 |
6 864 |
7 271 |
7 738 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
1 919 |
5 082 |
4 894 |
5 988 |
6 864 |
7 271 |
7 738 |
Imputed social contributions |
.. |
.. |
.. |
4 |
20 |
30 |
38 |
49 |
52 |
62 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
1 922 |
5 102 |
4 924 |
6 026 |
6 913 |
7 323 |
7 800 |
.. Not available |
||||||||||
Note: Year ending 31st December. Data on an accrual basis. |
||||||||||
Source: Statistics Estonia. |
||||||||||
Table 5.9. Finland: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
1 362 |
11 895 |
39 050 |
62 435 |
77 447 |
76 315 |
88 688 |
92 074 |
95 126 |
96 985 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
62 306 |
77 248 |
76 164 |
88 522 |
91 909 |
94 963 |
96 811 |
1000 Taxes on income, profits and capital gains |
564 |
4 654 |
15 323 |
26 911 |
30 358 |
27 104 |
30 797 |
32 371 |
32 934 |
34 404 |
1100 Of individuals |
453 |
4 248 |
13 562 |
19 118 |
23 396 |
22 545 |
25 998 |
27 824 |
28 136 |
28 277 |
1110 On income and profits |
453 |
4 234 |
13 521 |
19 118 |
23 396 |
22 545 |
25 998 |
27 824 |
28 136 |
28 277 |
Tax on income |
125 |
1 827 |
5 918 |
9 036 |
9 086 |
6 465 |
7 903 |
9 138 |
9 312 |
9 109 |
The final withdrawal tax on interest income |
0 |
0 |
0 |
92 |
254 |
205 |
207 |
110 |
90 |
66 |
Communal tax |
279 |
2 376 |
7 603 |
9 990 |
14 056 |
15 875 |
17 888 |
18 576 |
18 734 |
19 102 |
Seaman's tax |
3 |
31 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National pension contributions |
32 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National health insurance contributions |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1120 On capital gains |
0 |
14 |
42 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on lottery prizes |
.. |
14 |
42 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
111 |
405 |
1 761 |
7 792 |
6 962 |
4 559 |
4 799 |
4 547 |
4 798 |
6 127 |
1210 On profits |
111 |
405 |
1 761 |
7 792 |
6 962 |
4 559 |
4 799 |
4 547 |
4 798 |
6 127 |
Tax on income |
72 |
202 |
1 001 |
4 758 |
5 298 |
2 972 |
3 227 |
2 761 |
3 268 |
4 238 |
Communal tax |
36 |
187 |
699 |
2 900 |
1 541 |
1 471 |
1 456 |
1 668 |
1 530 |
1 889 |
Church tax |
3 |
16 |
61 |
134 |
123 |
116 |
116 |
118 |
0 |
0 |
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 |
93 |
2 776 |
10 012 |
15 756 |
21 384 |
22 648 |
25 632 |
26 639 |
27 641 |
27 000 |
2100 Employees |
1 |
394 |
1 152 |
2 926 |
4 050 |
4 710 |
5 811 |
6 364 |
6 836 |
7 467 |
For employment pension schemes |
1 |
10 |
23 |
2 120 |
2 950 |
3 386 |
4 235 |
4 714 |
4 773 |
5 182 |
For unemployment schemes |
0 |
0 |
0 |
435 |
369 |
267 |
457 |
489 |
870 |
1 242 |
2110 On a payroll basis |
.. |
10 |
23 |
2 565 |
3 319 |
3 653 |
4 692 |
5 203 |
5 643 |
6 424 |
2120 On an income tax basis |
.. |
384 |
1 129 |
361 |
731 |
1 057 |
1 119 |
1 161 |
1 193 |
1 043 |
National pension contributions |
.. |
251 |
502 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
National health insurance contributions |
.. |
133 |
627 |
359 |
731 |
1 057 |
1 119 |
1 161 |
1 193 |
1 043 |
2200 Employers |
93 |
2 230 |
8 127 |
11 571 |
15 715 |
16 041 |
17 888 |
18 232 |
18 763 |
17 585 |
For national pension schemes |
29 |
685 |
1 502 |
1 566 |
1 331 |
0 |
0 |
0 |
0 |
0 |
For national health insurance |
10 |
244 |
792 |
839 |
1 142 |
1 590 |
1 612 |
1 662 |
1 712 |
914 |
For unemployment schemes |
3 |
106 |
206 |
1 143 |
1 346 |
1 377 |
1 775 |
1 676 |
2 110 |
1 817 |
For employment pension schemes |
50 |
1 195 |
5 627 |
8 023 |
11 896 |
13 074 |
14 501 |
14 894 |
14 941 |
14 854 |
For accident and group life insurance premiums |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2210 On a payroll basis |
.. |
2 230 |
8 127 |
11 571 |
15 715 |
16 041 |
17 888 |
18 232 |
18 763 |
17 585 |
2220 On an income tax basis |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
0 |
152 |
733 |
1 259 |
1 619 |
1 897 |
1 933 |
2 043 |
2 042 |
1 948 |
For employment pension schemes |
.. |
84 |
394 |
576 |
817 |
932 |
1 187 |
1 269 |
1 247 |
1 252 |
2310 On a payroll basis |
.. |
84 |
394 |
576 |
817 |
932 |
1 187 |
1 269 |
1 247 |
1 252 |
2320 On an income tax basis |
.. |
68 |
339 |
683 |
802 |
965 |
746 |
774 |
795 |
696 |
National pension contributions |
.. |
43 |
151 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
National health insurance contributions |
.. |
25 |
188 |
678 |
802 |
965 |
746 |
774 |
795 |
696 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
70 |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Soc. Sec. contr. for children allowance |
70 |
22 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4000 Taxes on property |
54 |
221 |
956 |
1 518 |
2 012 |
2 087 |
2 599 |
3 017 |
3 066 |
3 459 |
4100 Recurrent taxes on immovable property |
0 |
0 |
76 |
569 |
855 |
1 169 |
1 363 |
1 603 |
1 670 |
1 774 |
4110 Households |
.. |
.. |
46 |
273 |
405 |
576 |
623 |
733 |
764 |
811 |
4120 Others |
.. |
.. |
30 |
296 |
450 |
593 |
740 |
870 |
906 |
963 |
4200 Recurrent taxes on net wealth |
24 |
24 |
26 |
179 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
11 |
23 |
25 |
175 |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
13 |
2 |
1 |
4 |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
3 |
26 |
146 |
368 |
459 |
387 |
646 |
631 |
522 |
909 |
4310 Estate and inheritance taxes |
3 |
21 |
121 |
307 |
384 |
324 |
541 |
528 |
437 |
761 |
4320 Gift taxes |
1 |
5 |
25 |
61 |
75 |
63 |
105 |
103 |
85 |
148 |
4400 Taxes on financial and capital transactions |
27 |
170 |
707 |
401 |
698 |
531 |
590 |
783 |
874 |
776 |
Stamp duty excluded entertainment |
27 |
170 |
688 |
-20 |
0 |
0 |
0 |
0 |
0 |
0 |
Credit tax |
0 |
0 |
19 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Transfer tax |
0 |
0 |
0 |
421 |
698 |
531 |
590 |
783 |
874 |
776 |
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 |
578 |
4 202 |
12 710 |
18 091 |
23 425 |
24 256 |
29 430 |
29 801 |
31 223 |
31 887 |
5100 Taxes on production, sale, transfer, etc. |
570 |
4 158 |
12 553 |
17 651 |
22 754 |
23 491 |
28 496 |
28 744 |
29 979 |
30 577 |
5110 General taxes |
251 |
2 062 |
7 519 |
10 869 |
15 207 |
15 533 |
18 888 |
18 974 |
19 694 |
20 404 |
5111 Value added taxes |
251 |
2 062 |
7 519 |
10 869 |
15 207 |
15 533 |
18 888 |
18 974 |
19 694 |
20 404 |
Value added taxes |
251 |
2 062 |
7 519 |
9 616 |
13 657 |
13 691 |
16 561 |
16 680 |
17 206 |
17 707 |
VAT repayments of local government |
0 |
0 |
0 |
849 |
1 550 |
1 842 |
2 327 |
2 294 |
2 488 |
2 697 |
Social Insur. Institutions' part of VAT revenue |
0 |
0 |
0 |
404 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
Suppl. sales tax on consumer durables |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
319 |
2 096 |
5 034 |
6 782 |
7 547 |
7 958 |
9 608 |
9 770 |
10 285 |
10 173 |
5121 Excise duties |
183 |
1 615 |
3 811 |
5 613 |
6 013 |
6 286 |
7 511 |
7 678 |
8 195 |
8 002 |
Excise on tobacco products |
52 |
206 |
473 |
561 |
622 |
655 |
852 |
885 |
983 |
962 |
Excise on sweetments |
6 |
23 |
26 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on medium, strong beer |
3 |
109 |
419 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on non-alcoholic beverages |
2 |
17 |
22 |
32 |
35 |
37 |
204 |
250 |
255 |
151 |
Excise on certain foodstuffs |
3 |
218 |
36 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on liquid fuels |
58 |
504 |
983 |
2 582 |
2 907 |
3 167 |
3 925 |
4 054 |
4 407 |
4 324 |
Excise on motor cars |
28 |
238 |
697 |
1 059 |
1 217 |
941 |
931 |
882 |
959 |
972 |
Tax on alcoholic beverages |
29 |
353 |
813 |
1 239 |
1 016 |
1 279 |
1 355 |
1 356 |
1 344 |
1 340 |
Levies on pharmacy |
2 |
16 |
46 |
86 |
113 |
122 |
153 |
165 |
174 |
182 |
Levies for price reduction on butter |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Levies for marketing of milk |
0 |
12 |
58 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on margarines |
0 |
18 |
55 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Stock-building levies on liquid fuels |
0 |
15 |
44 |
46 |
50 |
48 |
45 |
43 |
44 |
43 |
Excise on sugar products |
0 |
18 |
34 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on feeding stuffs |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on fertilizers |
0 |
21 |
21 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on oil-based concentrated feed |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on protein feed |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Equalization fee agricultural products |
0 |
8 |
29 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on albumen |
0 |
0 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on electricity |
0 |
65 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Oil damage levy |
0 |
0 |
7 |
5 |
8 |
20 |
27 |
24 |
10 |
8 |
Oil waste levy |
0 |
0 |
4 |
3 |
4 |
4 |
4 |
4 |
4 |
4 |
Price difference compensations |
0 |
-231 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
The milk quota charge |
0 |
0 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Levies for marketing of special agric. prod. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on phosphorous fertilizers |
0 |
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on certain beverage packages |
0 |
0 |
0 |
0 |
41 |
13 |
15 |
15 |
15 |
16 |
5122 Profits of fiscal monopolies |
38 |
86 |
202 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excess profits on alcohol |
38 |
86 |
202 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5123 Customs and import duties |
88 |
235 |
423 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Import duties |
62 |
126 |
232 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Import levies on agricultural products |
26 |
6 |
12 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local import duties (Town dues) |
1 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Import levies price stabilisation fund |
0 |
3 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties and levies on agricultural goods |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Equalization tax |
0 |
100 |
179 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5124 Taxes on exports |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Export duties |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Levies on export |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Counter-cyclical tax exports |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5125 Taxes on investment goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Investment tax on buildings |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5126 Taxes on specific services |
9 |
161 |
599 |
1 160 |
1 533 |
1 671 |
2 096 |
2 091 |
2 089 |
2 170 |
Net revenue of betting |
8 |
94 |
329 |
703 |
807 |
874 |
948 |
967 |
966 |
1 060 |
Tax on motion pictures |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Stamp duties on entertainment |
2 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fire protection levy |
0 |
3 |
7 |
6 |
8 |
9 |
10 |
11 |
11 |
11 |
Tax on waste |
0 |
0 |
0 |
33 |
56 |
42 |
56 |
32 |
21 |
12 |
Rail tax |
0 |
0 |
0 |
0 |
18 |
18 |
19 |
6 |
6 |
5 |
Tax on insurance premiums |
0 |
58 |
263 |
337 |
509 |
584 |
712 |
777 |
785 |
768 |
Tax on lottery prizes |
0 |
0 |
0 |
80 |
135 |
144 |
217 |
222 |
231 |
228 |
Tax on telecommunications |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bank tax |
0 |
0 |
0 |
0 |
0 |
0 |
134 |
0 |
-43 |
-36 |
Contributions to the Resolution Fund |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
76 |
112 |
122 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on charter flights |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5128 Other taxes |
0 |
0 |
0 |
9 |
1 |
1 |
1 |
1 |
1 |
1 |
Sugar levy |
.. |
.. |
.. |
9 |
1 |
1 |
1 |
1 |
1 |
1 |
Steel and coal levy |
.. |
.. |
.. |
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 |
8 |
44 |
157 |
440 |
671 |
765 |
934 |
1 057 |
1 244 |
1 310 |
5210 Recurrent taxes |
8 |
44 |
157 |
423 |
637 |
725 |
897 |
960 |
1 118 |
1 204 |
5211 Paid by households: motor vehicles |
0 |
2 |
5 |
165 |
486 |
541 |
696 |
748 |
886 |
960 |
5212 Paid by others: motor vehicles |
7 |
32 |
135 |
235 |
126 |
150 |
170 |
182 |
197 |
209 |
5213 Paid in respect of other goods |
1 |
10 |
17 |
22 |
25 |
34 |
31 |
30 |
35 |
35 |
Dog licenses |
1 |
2 |
4 |
5 |
3 |
2 |
2 |
1 |
1 |
1 |
Hunting and fishing licenses |
1 |
7 |
13 |
17 |
17 |
24 |
23 |
22 |
23 |
22 |
Seamens welfare and rescue levy |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
0 |
0 |
0 |
Nuclear energy research levy |
0 |
0 |
0 |
0 |
4 |
7 |
5 |
7 |
11 |
12 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
17 |
34 |
40 |
37 |
97 |
126 |
106 |
Vehicle registration tax |
.. |
.. |
.. |
17 |
34 |
40 |
37 |
36 |
36 |
31 |
Income from auction of emission allowances |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
61 |
90 |
75 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
2 |
21 |
50 |
30 |
69 |
69 |
64 |
81 |
99 |
61 |
6100 Paid solely by business |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
2 |
21 |
50 |
30 |
69 |
69 |
64 |
81 |
99 |
61 |
Custom duties collected for the EU |
.. |
.. |
.. |
129 |
199 |
151 |
166 |
165 |
163 |
174 |
Total tax revenue on cash basis |
1 362 |
11 895 |
39 398 |
61 639 |
77 110 |
76 214 |
88 416 |
91 917 |
95 191 |
96 563 |
Total tax revenue on accrual basis |
.. |
.. |
39 050 |
62 435 |
77 447 |
76 315 |
88 688 |
92 074 |
95 126 |
96 985 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
262 |
632 |
235 |
228 |
254 |
270 |
303 |
308 |
302 |
Miscellaneous differences |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
12 157 |
39 682 |
62 671 |
77 675 |
76 569 |
88 958 |
92 377 |
95 434 |
97 287 |
Imputed social contributions |
.. |
513 |
688 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and all social contributions |
.. |
12 670 |
40 370 |
62 701 |
77 675 |
76 569 |
88 958 |
92 377 |
95 434 |
97 287 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 1988 data are on accrual basis. Finland has an imputation system where the full credit is taken into account in shareholders taxation. According to estimates made by the National Board of Taxation, the credit given to shareholders was 193 millions euros in 1991; the effects on personal income taxation are estimated. Headings 2120 and 2320: The breakdown of contributions paid by employees and self-employed or non-employed is estimated. Heading 4200: All figures in this subheading are estimated. Heading 4400: Stamp duties include payment for some government services where the levy can be regarded as requited (the levy is linked to the cost of providing the service). However they are classified as taxes and recorded under this subheading as taxes on financial and capital transactions because the amounts involved cannot be identified. Heading 5121: The negative item under the title 'Price difference compensations' refers to the subsidies paid out on agricultural products under the price compensation scheme which can be offset against any positive tax liability which arising under the same scheme. From 1983 this item has been offset against revenues from excises on certain foodstuffs, on medium and stronger beer and on non-alcoholic beverages. Heading 5126: Prior to 1979, no figures are available for amounts paid under the Fire protection levy . Heading 5212: Prior to 1990, a part of the tax is paid by 'households'. |
||||||||||
Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources. |
||||||||||
Table 5.10. France: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
25 776 |
178 576 |
433 771 |
645 528 |
831 226 |
846 318 |
966 817 |
1 002 131 |
1 020 206 |
1 065 242 |
Total tax revenue exclusive of custom duties |
0 |
0 |
0 |
644 015 |
829 569 |
844 566 |
964 975 |
1 000 199 |
1 018 387 |
1 063 334 |
1000 Taxes on income, profits and capital gains |
4 095 |
30 019 |
69 649 |
160 363 |
197 939 |
191 085 |
235 964 |
234 532 |
238 091 |
251 708 |
1100 Of individuals |
2 736 |
20 734 |
46 272 |
115 885 |
141 405 |
144 165 |
179 715 |
188 357 |
192 421 |
197 910 |
1110 On income and profits |
2 723 |
20 674 |
46 252 |
115 884 |
141 405 |
144 165 |
179 715 |
188 357 |
192 421 |
197 910 |
Tax on individual income |
.. |
18 207 |
39 237 |
49 548 |
48 597 |
49 575 |
70 098 |
72 750 |
75 571 |
76 748 |
Tax on non business profits |
.. |
51 |
189 |
293 |
559 |
446 |
598 |
927 |
617 |
800 |
Tax on financial assets |
.. |
2 333 |
3 971 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
CSG, CRDS, social security contributions for the benefit of the FSV, FNAL and / or the FS |
.. |
0 |
0 |
65 953 |
92 204 |
93 972 |
108 247 |
113 065 |
111 751 |
115 440 |
Flat-rate tax on precious metals |
.. |
70 |
58 |
47 |
37 |
52 |
69 |
71 |
70 |
72 |
Tax on multiple wages |
.. |
7 |
20 |
38 |
0 |
0 |
0 |
0 |
0 |
0 |
Social solidarity contribution |
.. |
0 |
2 207 |
5 |
0 |
82 |
381 |
0 |
2 486 |
2 633 |
Others |
.. |
6 |
571 |
0 |
8 |
38 |
322 |
1 544 |
1 926 |
2 217 |
1120 On capital gains |
14 |
59 |
20 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
On capital gains |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Levies on construction profits |
.. |
59 |
20 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
1 358 |
9 158 |
23 117 |
44 478 |
56 534 |
46 920 |
56 249 |
46 175 |
45 670 |
53 798 |
1210 On profits |
1 358 |
9 158 |
23 117 |
44 478 |
56 534 |
46 920 |
56 249 |
46 175 |
45 670 |
53 798 |
Corporations' tax (excluding tax credits to reduce or remove the taxation) |
.. |
8 524 |
20 804 |
39 755 |
51 063 |
39 095 |
46 474 |
39 579 |
39 521 |
47 834 |
3% tax on dividends |
.. |
0 |
0 |
0 |
0 |
0 |
1 943 |
2 165 |
2 038 |
1 677 |
Tax on financial assets |
.. |
487 |
1 333 |
1 460 |
3 492 |
5 952 |
5 894 |
3 325 |
3 037 |
3 062 |
Precount on distributed profits (exceptional levy of 25% since 2005) |
.. |
36 |
247 |
1 135 |
88 |
28 |
-6 |
4 |
0 |
1 |
Exceptional levies on temporary work corporations |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Social contribution on corporation profits |
.. |
0 |
0 |
589 |
158 |
842 |
1 160 |
971 |
978 |
1 142 |
Annual flat-rate tax |
.. |
111 |
658 |
1 484 |
1 656 |
599 |
680 |
4 |
2 |
2 |
Exceptionnal levies on insurances |
.. |
0 |
61 |
55 |
64 |
94 |
104 |
127 |
94 |
80 |
Other |
.. |
0 |
14 |
0 |
13 |
310 |
0 |
0 |
0 |
0 |
1220 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
0 |
127 |
260 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
8 804 |
76 235 |
191 141 |
231 875 |
307 663 |
323 816 |
356 934 |
370 375 |
375 441 |
387 443 |
2100 Employees |
1 701 |
19 851 |
57 347 |
57 686 |
76 815 |
78 268 |
88 097 |
93 767 |
96 643 |
100 910 |
Actual cotisations |
0 |
19 851 |
57 347 |
57 686 |
76 815 |
78 268 |
88 097 |
93 767 |
96 643 |
100 910 |
2110 On a payroll basis |
0 |
0 |
0 |
57 686 |
76 815 |
78 268 |
88 097 |
93 767 |
96 643 |
100 910 |
2120 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
6 525 |
50 742 |
118 079 |
159 476 |
208 688 |
219 687 |
240 672 |
248 173 |
250 928 |
258 691 |
Actual cotisations |
0 |
50 742 |
118 079 |
159 476 |
208 688 |
219 687 |
240 672 |
248 173 |
250 928 |
258 691 |
2210 On a payroll basis |
0 |
0 |
0 |
159 476 |
208 688 |
219 687 |
240 672 |
248 173 |
250 928 |
258 691 |
2220 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
578 |
5 642 |
15 714 |
14 713 |
22 160 |
25 861 |
28 165 |
28 435 |
27 870 |
27 842 |
Actual cotisations |
.. |
5 642 |
15 714 |
14 713 |
22 160 |
25 861 |
28 165 |
28 435 |
27 870 |
27 842 |
2310 On a payroll basis |
0 |
0 |
0 |
14 713 |
22 160 |
25 861 |
28 165 |
28 435 |
27 870 |
27 842 |
2320 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2420 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3000 Taxes on payroll and workforce |
1 189 |
3 935 |
8 254 |
14 916 |
22 874 |
26 926 |
33 595 |
34 574 |
34 801 |
35 715 |
Tax on wages |
0 |
2 413 |
5 208 |
7 583 |
10 272 |
11 440 |
13 127 |
13 165 |
13 515 |
13 845 |
Corporate social contributions |
0 |
0 |
0 |
0 |
0 |
657 |
4 654 |
5 019 |
5 245 |
5 497 |
Apprenticeship tax |
0 |
172 |
101 |
102 |
964 |
430 |
554 |
29 |
30 |
31 |
Tax benefitting the wage garantee scheme (AGS): royalties for concessions, patents, licenses, trademarks, processes, rights and similar values |
0 |
263 |
379 |
551 |
736 |
1 759 |
1 435 |
1 479 |
1 259 |
966 |
Tax on vocational training |
0 |
236 |
30 |
97 |
19 |
13 |
17 |
17 |
17 |
21 |
Tax benefitting the FNAL: ACOSS (employer contributions) |
0 |
120 |
754 |
1 506 |
2 412 |
2 465 |
3 123 |
2 929 |
2 674 |
2 683 |
Tax benefitting the transports union |
0 |
731 |
1 600 |
3 786 |
5 738 |
7 044 |
8 089 |
9 249 |
9 679 |
10 244 |
Payment benefitting the UNEDIC |
0 |
0 |
23 |
24 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on re-employed pensioners income |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Providence contribution |
0 |
0 |
0 |
415 |
773 |
1 120 |
496 |
415 |
423 |
397 |
Others |
0 |
0 |
159 |
851 |
100 |
81 |
49 |
27 |
23 |
21 |
Taxes benefitting the national solidarity fund for autonomy (CNSA) |
0 |
0 |
0 |
0 |
1 860 |
1 917 |
2 051 |
1 891 |
1 920 |
1 994 |
Employers' contribution to the early retirement of asbestos workers regime (FCAATA) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Exceptional levy on high wages |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
354 |
16 |
16 |
4000 Taxes on property |
1 105 |
8 591 |
27 434 |
46 169 |
67 573 |
73 085 |
84 209 |
92 323 |
95 200 |
100 989 |
4100 Recurrent taxes on immovable property |
506 |
5 358 |
14 808 |
29 439 |
42 130 |
50 061 |
57 411 |
60 443 |
62 672 |
64 152 |
4110 Households |
198 |
4 454 |
11 493 |
22 285 |
32 839 |
38 952 |
44 684 |
46 873 |
48 425 |
49 557 |
Council tax |
0 |
2 306 |
5 100 |
8 366 |
12 433 |
15 254 |
17 470 |
18 424 |
18 807 |
19 311 |
Tax on real-estate properties |
0 |
1 034 |
4 040 |
8 460 |
11 983 |
14 403 |
16 539 |
17 557 |
18 465 |
18 926 |
Waste collection tax |
0 |
534 |
1 219 |
3 103 |
5 117 |
5 699 |
6 552 |
6 567 |
6 703 |
6 803 |
Contribution to public broadcasting |
0 |
0 |
0 |
2 099 |
2 255 |
2 472 |
2 866 |
3 012 |
3 210 |
3 248 |
Tax on non-developped land |
0 |
506 |
979 |
172 |
851 |
919 |
955 |
980 |
955 |
971 |
Chamber of Agriculture tax |
0 |
0 |
0 |
53 |
59 |
61 |
62 |
61 |
59 |
61 |
Street-cleaning tax |
0 |
0 |
0 |
68 |
74 |
75 |
109 |
109 |
109 |
113 |
Other taxes |
0 |
74 |
156 |
-36 |
67 |
69 |
131 |
163 |
117 |
124 |
4120 Others |
308 |
904 |
3 315 |
7 154 |
9 291 |
11 109 |
12 727 |
13 570 |
14 247 |
14 595 |
Tax on real-estate properties |
0 |
759 |
3 032 |
6 256 |
9 054 |
10 865 |
12 477 |
13 246 |
13 930 |
14 277 |
Tax on non-developped land |
0 |
127 |
245 |
688 |
0 |
0 |
0 |
0 |
0 |
0 |
Chamber of Agriculture tax |
0 |
18 |
39 |
210 |
237 |
244 |
250 |
242 |
234 |
243 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
82 |
83 |
75 |
4200 Recurrent taxes on net wealth |
0 |
0 |
2 615 |
2 440 |
4 390 |
4 461 |
4 372 |
5 224 |
4 837 |
5 068 |
4210 Individual |
.. |
.. |
938 |
2 440 |
4 390 |
4 461 |
4 372 |
5 224 |
4 837 |
5 068 |
4220 Corporate |
.. |
.. |
1 677 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
145 |
1 010 |
4 124 |
6 907 |
8 910 |
7 738 |
10 456 |
12 317 |
12 489 |
14 344 |
4310 Estate and inheritance taxes |
140 |
875 |
3 490 |
5 508 |
7 853 |
6 862 |
9 368 |
10 690 |
10 863 |
11 898 |
Inheritance taxes |
0 |
861 |
3 453 |
5 428 |
7 794 |
6 806 |
8 433 |
10 540 |
10 689 |
11 785 |
Various receipts and tax fines |
0 |
14 |
37 |
80 |
59 |
56 |
935 |
150 |
174 |
113 |
4320 Gift taxes |
5 |
135 |
634 |
1 399 |
1 057 |
876 |
1 088 |
1 627 |
1 626 |
2 446 |
Donations |
0 |
113 |
568 |
1 399 |
1 057 |
876 |
1 088 |
1 627 |
1 626 |
2 446 |
Various receipts and tax fines |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other taxes |
0 |
22 |
66 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
447 |
2 224 |
5 886 |
7 383 |
12 143 |
10 825 |
11 970 |
14 339 |
15 202 |
17 425 |
Debts, annuities, officies |
0 |
30 |
209 |
279 |
443 |
279 |
359 |
335 |
375 |
325 |
Business assets |
0 |
253 |
518 |
199 |
268 |
154 |
135 |
132 |
137 |
153 |
Tangible movable assets |
0 |
14 |
18 |
0 |
0 |
1 |
0 |
1 |
1 |
1 |
Properties and real property rights |
0 |
63 |
4 |
2 |
2 |
3 |
1 |
1 |
2 |
1 |
Agreements and civil acts between companies |
0 |
95 |
218 |
4 |
5 |
8 |
6 |
7 |
7 |
4 |
Various receipts and tax fines |
0 |
35 |
60 |
367 |
179 |
253 |
4 |
6 |
5 |
10 |
Judicial and extra-judicial documents |
0 |
6 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Land registration tax |
0 |
781 |
38 |
68 |
130 |
140 |
703 |
770 |
805 |
897 |
Various stamps and fees |
0 |
94 |
242 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on stock exchange transactions |
0 |
168 |
525 |
407 |
271 |
0 |
0 |
0 |
0 |
0 |
Tax on financial transactions |
0 |
0 |
0 |
0 |
0 |
0 |
697 |
917 |
715 |
964 |
Additional registration taxes |
0 |
679 |
4 002 |
5 339 |
10 396 |
9 567 |
9 538 |
11 618 |
12 533 |
14 536 |
Other taxes and receipts |
0 |
5 |
44 |
718 |
449 |
420 |
527 |
552 |
622 |
534 |
4500 Non-recurrent taxes |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4510 On net wealth |
8 |
.. |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
4520 Other non-recurrent taxes |
0 |
.. |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
9 902 |
54 317 |
123 235 |
166 608 |
206 293 |
210 067 |
231 413 |
242 920 |
248 824 |
260 689 |
5100 Taxes on production, sale, transfer, etc. |
9 676 |
52 719 |
119 201 |
162 007 |
200 452 |
203 746 |
224 764 |
235 972 |
241 589 |
253 175 |
5110 General taxes |
5 994 |
37 760 |
81 341 |
110 296 |
142 033 |
141 219 |
150 935 |
156 940 |
158 921 |
166 354 |
5111 Value added taxes |
5 173 |
37 282 |
79 972 |
107 511 |
137 137 |
136 129 |
145 264 |
152 550 |
155 370 |
162 793 |
VAT (general budget) |
0 |
36 895 |
78 902 |
103 054 |
136 927 |
135 578 |
144 490 |
151 680 |
154 490 |
161 932 |
VAT (BAPSA) |
0 |
62 |
101 |
4 111 |
0 |
0 |
0 |
0 |
0 |
0 |
Other VAT |
0 |
325 |
969 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sub-compensations of agricultural VAT |
0 |
0 |
0 |
346 |
138 |
330 |
462 |
381 |
373 |
364 |
Value added taxes on subsidies |
0 |
0 |
0 |
0 |
72 |
221 |
312 |
489 |
507 |
497 |
5112 Sales tax |
822 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
0 |
477 |
1 369 |
2 784 |
4 896 |
5 090 |
5 671 |
4 390 |
3 551 |
3 561 |
Social solidarity contribution |
.. |
477 |
1 369 |
2 784 |
4 896 |
5 090 |
5 671 |
4 390 |
3 551 |
3 561 |
5120 Taxes on specific goods and services |
3 682 |
14 960 |
37 860 |
51 712 |
58 419 |
62 527 |
73 829 |
79 032 |
82 668 |
86 821 |
5121 Excise duties |
2 775 |
11 013 |
26 834 |
39 850 |
44 013 |
45 770 |
52 343 |
56 660 |
58 916 |
62 012 |
Excise tax on energy products |
0 |
7 136 |
17 476 |
23 493 |
24 318 |
23 577 |
23 693 |
26 238 |
27 926 |
29 587 |
Exceptional levies on oil product corporations |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on wines, ciders and meads |
0 |
97 |
174 |
0 |
121 |
121 |
486 |
501 |
497 |
495 |
Taxes on alcohol |
0 |
1 238 |
1 593 |
3 025 |
484 |
2 482 |
2 950 |
2 956 |
2 965 |
2 974 |
Taxes on beer and mineral water |
0 |
58 |
91 |
20 |
409 |
538 |
803 |
931 |
957 |
999 |
Other taxes and receipts |
0 |
136 |
38 |
19 |
2 169 |
100 |
90 |
110 |
110 |
72 |
Taxes on tobaccos and matches |
0 |
1 188 |
2 989 |
7 965 |
9 659 |
11 083 |
12 227 |
12 318 |
12 058 |
12 441 |
Fines and confiscations |
0 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Gold and silver warranty |
0 |
6 |
19 |
29 |
2 |
0 |
0 |
0 |
0 |
0 |
ANDA taxes |
0 |
84 |
147 |
89 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on health protection and the organisation of meat markets |
0 |
0 |
0 |
48 |
46 |
43 |
41 |
43 |
43 |
42 |
Tax on cereals |
0 |
147 |
275 |
19 |
19 |
24 |
18 |
14 |
4 |
8 |
Fees on tobacco stores |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fees on potash salt |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on flour |
0 |
0 |
0 |
38 |
0 |
0 |
0 |
0 |
0 |
0 |
Fees included in fuel price |
0 |
36 |
32 |
453 |
485 |
495 |
499 |
493 |
533 |
539 |
National Book Fund tax |
0 |
7 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on logging products |
0 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Mining fees |
0 |
16 |
59 |
43 |
23 |
25 |
22 |
16 |
15 |
15 |
Tax on electricity and heating |
0 |
426 |
1 340 |
1 061 |
2 990 |
3 717 |
7 253 |
8 703 |
9 350 |
9 993 |
Surtax on appetizers |
0 |
12 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Pharmaceutical taxes |
0 |
4 |
559 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on beet, sugar and alcohol |
0 |
22 |
400 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Solidarity tax on oil seeds |
0 |
8 |
41 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on food fats |
0 |
32 |
89 |
99 |
0 |
0 |
0 |
0 |
0 |
0 |
National Literature Fund tax |
0 |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on water consumption |
0 |
34 |
51 |
74 |
5 |
11 |
1 |
2 |
1 |
2 |
Tax on meat |
0 |
25 |
36 |
0 |
19 |
1 |
1 |
0 |
0 |
0 |
Tax on pollution, distribution, collection and extraction of water |
0 |
217 |
609 |
1 624 |
1 821 |
1 763 |
2 175 |
2 268 |
2 332 |
2 364 |
Sugar market fund tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Exceptional contribution on pharmacies and laboratories |
0 |
16 |
0 |
522 |
0 |
0 |
0 |
0 |
0 |
0 |
Local tax |
0 |
5 |
8 |
241 |
247 |
325 |
127 |
126 |
118 |
145 |
Contribution of low voltage electric energy suppliers |
0 |
0 |
0 |
183 |
322 |
324 |
374 |
375 |
377 |
378 |
ADEME tax |
0 |
0 |
0 |
80 |
212 |
489 |
499 |
449 |
449 |
449 |
Dock dues |
0 |
0 |
0 |
449 |
544 |
581 |
386 |
422 |
439 |
439 |
General tax on polluting activities |
0 |
0 |
0 |
6 |
16 |
16 |
205 |
117 |
87 |
81 |
Tax on oil products |
0 |
0 |
0 |
0 |
0 |
0 |
367 |
379 |
364 |
377 |
Other taxes |
0 |
30 |
772 |
78 |
102 |
55 |
126 |
199 |
291 |
612 |
Tax benefitting the French petrol institute (IFP) |
0 |
0 |
0 |
193 |
0 |
0 |
0 |
0 |
0 |
0 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
471 |
966 |
1 669 |
297 |
386 |
428 |
763 |
733 |
768 |
755 |
Import duties (State) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Import duties (UE) |
0 |
873 |
1 623 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Dock dues |
0 |
0 |
0 |
267 |
327 |
361 |
627 |
678 |
706 |
707 |
Other taxes |
0 |
94 |
46 |
30 |
59 |
67 |
136 |
55 |
62 |
48 |
5124 Taxes on exports |
0 |
75 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Agricultural levies (State part) |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Agricultural levies (EU part) |
.. |
75 |
15 |
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 |
431 |
2 690 |
8 373 |
11 204 |
14 007 |
16 274 |
20 656 |
21 585 |
22 925 |
24 000 |
Levies on horse-race bets |
0 |
446 |
545 |
502 |
719 |
626 |
434 |
446 |
431 |
434 |
Levies on gambling casinos |
0 |
0 |
0 |
727 |
1 022 |
748 |
708 |
691 |
719 |
741 |
Levies on the French national lottery |
0 |
200 |
702 |
1 305 |
1 982 |
1 800 |
1 941 |
2 118 |
2 245 |
2 290 |
Exceptionnal levies on banks and lending institutions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on insurance policies |
0 |
1 292 |
4 782 |
5 097 |
6 571 |
7 099 |
9 973 |
10 386 |
10 763 |
10 503 |
Tax on leases |
0 |
264 |
633 |
573 |
29 |
-5 |
-1 |
0 |
0 |
0 |
Taxes on funerals |
0 |
11 |
32 |
14 |
11 |
12 |
12 |
12 |
13 |
13 |
Stamp taxes for transportation contracts |
0 |
9 |
77 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on expertise and technical checks |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
ANAEM tax |
0 |
0 |
0 |
33 |
58 |
129 |
145 |
146 |
150 |
150 |
Tax on the use of inland waterways |
0 |
0 |
0 |
104 |
157 |
169 |
192 |
183 |
174 |
178 |
Other various taxes |
0 |
98 |
272 |
273 |
449 |
1 007 |
547 |
798 |
1 392 |
1 912 |
Taxes on entertainment |
0 |
75 |
195 |
274 |
372 |
425 |
799 |
785 |
865 |
867 |
Insurances contributions to the guarantee funds |
0 |
32 |
135 |
223 |
274 |
323 |
387 |
450 |
555 |
755 |
Tax on automobile insurance |
0 |
0 |
0 |
55 |
0 |
0 |
0 |
0 |
0 |
0 |
Additional contribution on insurance contracts to the FNGCA |
0 |
0 |
0 |
261 |
96 |
101 |
120 |
125 |
58 |
60 |
National fund for housing improvement, 5% levy |
0 |
114 |
258 |
678 |
604 |
604 |
726 |
932 |
946 |
1 145 |
Movie-making corporations contributions to the CNC |
0 |
52 |
207 |
397 |
144 |
766 |
735 |
695 |
707 |
697 |
Agricultural insurances fund tax on food |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Sports Fund tax |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Annuities and pensions upgrading fund tax |
0 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Annual tax on outstanding loans |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on advertisement |
0 |
0 |
26 |
52 |
38 |
156 |
219 |
232 |
237 |
235 |
Levies on mortgage recording officers wages |
0 |
67 |
188 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on safety and security |
0 |
0 |
0 |
220 |
353 |
459 |
521 |
574 |
607 |
655 |
Tax on systemic risk |
0 |
0 |
0 |
0 |
0 |
0 |
899 |
591 |
529 |
436 |
CMU tax on mutual insurances |
0 |
0 |
0 |
247 |
560 |
1 637 |
1 851 |
1 909 |
1 972 |
2 370 |
Major natural disasters prevention fund (FPRNM) tax |
0 |
0 |
0 |
0 |
0 |
0 |
197 |
205 |
205 |
211 |
Other taxes |
0 |
10 |
320 |
159 |
568 |
218 |
251 |
307 |
357 |
348 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
5128 Other taxes |
5 |
215 |
970 |
360 |
13 |
55 |
67 |
54 |
59 |
54 |
Co-responsibility tax on milk |
0 |
48 |
119 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Co-responsibility tax on cereals |
0 |
0 |
520 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
European Coal and Steel Community levy |
0 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Collector of customs |
0 |
9 |
24 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Various taxes (local government) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contributions on sugar |
0 |
68 |
185 |
270 |
0 |
42 |
54 |
41 |
41 |
41 |
Sugar market fund tax |
0 |
76 |
120 |
76 |
0 |
0 |
0 |
0 |
0 |
0 |
Other taxes |
0 |
0 |
2 |
14 |
13 |
13 |
13 |
13 |
18 |
13 |
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 |
226 |
1 598 |
4 034 |
4 601 |
5 841 |
6 321 |
6 649 |
6 948 |
7 235 |
7 514 |
5210 Recurrent taxes |
178 |
1 226 |
3 024 |
2 810 |
3 009 |
2 866 |
2 849 |
2 669 |
2 870 |
2 859 |
5211 Paid by households: motor vehicles |
27 |
545 |
1 236 |
126 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax differential (central and local government) |
0 |
545 |
1 236 |
126 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
79 |
545 |
1 086 |
1 280 |
1 559 |
1 269 |
1 181 |
1 028 |
909 |
780 |
Tax on corporation vehicles |
0 |
197 |
345 |
644 |
891 |
992 |
876 |
753 |
692 |
638 |
Tax on vehicles (central and local government) |
0 |
348 |
741 |
636 |
668 |
277 |
305 |
275 |
217 |
142 |
5213 Paid in respect of other goods |
72 |
136 |
702 |
1 404 |
1 450 |
1 597 |
1 668 |
1 641 |
1 961 |
2 079 |
Special tax on use of roads |
0 |
0 |
0 |
420 |
526 |
539 |
573 |
574 |
596 |
608 |
Weighing tax |
0 |
17 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Various taxes (local government) |
0 |
7 |
33 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on video recorders |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fee on nuclear power plants monitoring |
0 |
8 |
41 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on use of slaughterhouses |
0 |
19 |
13 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Corporation contributions on medicines preparation |
0 |
0 |
20 |
238 |
0 |
379 |
213 |
255 |
265 |
296 |
Tax on electric pylons |
0 |
1 |
66 |
128 |
183 |
213 |
244 |
231 |
241 |
251 |
Beverage licences |
0 |
8 |
22 |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
Gallicisation and navigation annual right (DAFN) |
0 |
0 |
0 |
0 |
0 |
39 |
37 |
37 |
39 |
38 |
Fees on radio frequencies use |
0 |
0 |
0 |
191 |
280 |
275 |
262 |
187 |
283 |
307 |
Other taxes |
0 |
75 |
493 |
404 |
461 |
152 |
339 |
357 |
537 |
579 |
5220 Non-recurrent taxes |
47 |
372 |
1 010 |
1 791 |
2 832 |
3 455 |
3 800 |
4 279 |
4 365 |
4 655 |
Entry into service receipt |
0 |
75 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Beverage taxes and licences |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
Fee for the right to build |
0 |
79 |
53 |
72 |
0 |
18 |
18 |
0 |
0 |
0 |
Local tax on the equipement |
0 |
146 |
263 |
305 |
848 |
1 252 |
1 381 |
1 839 |
1 912 |
2 074 |
Car registration tax |
0 |
0 |
0 |
1 373 |
1 939 |
1 917 |
2 042 |
2 086 |
2 187 |
2 229 |
Tax on exceeding the density legal ceiling |
0 |
38 |
270 |
38 |
45 |
82 |
82 |
52 |
0 |
0 |
Additional tax on car registration |
0 |
0 |
0 |
0 |
0 |
186 |
277 |
302 |
266 |
352 |
Other taxes |
0 |
35 |
423 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
681 |
5 480 |
14 060 |
24 084 |
27 227 |
19 587 |
22 860 |
25 475 |
26 030 |
26 790 |
6100 Paid solely by business |
678 |
5 480 |
14 060 |
22 398 |
27 219 |
19 581 |
22 854 |
25 469 |
26 024 |
26 784 |
National Institute of intellectual property (INPI) tax on services |
0 |
43 |
67 |
115 |
156 |
165 |
180 |
193 |
197 |
204 |
Tax on general charges |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on the use of fixed assets |
0 |
5 152 |
13 381 |
19 641 |
22 035 |
0 |
0 |
0 |
0 |
0 |
Tax on union benefits (local government) |
0 |
36 |
197 |
293 |
0 |
0 |
0 |
0 |
0 |
0 |
Various taxes (central government) |
0 |
0 |
0 |
61 |
236 |
255 |
478 |
649 |
660 |
637 |
Annual tax on outstanding loans |
0 |
110 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Exceptionnal levies on insurance corporations |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fees of the chambers of commerce and industry |
0 |
36 |
125 |
155 |
203 |
275 |
233 |
253 |
228 |
229 |
Payments of industrial enterprises to the benefit of the FNE |
0 |
4 |
240 |
204 |
33 |
10 |
3 |
0 |
0 |
1 |
Other taxes |
0 |
98 |
50 |
1 127 |
3 721 |
1 078 |
775 |
2 400 |
2 482 |
2 802 |
(ANDA) and (ADAR) tax |
0 |
0 |
0 |
32 |
0 |
0 |
0 |
0 |
0 |
0 |
Property contributions of the corporations |
0 |
0 |
0 |
0 |
0 |
4 941 |
5 908 |
6 356 |
6 525 |
6 659 |
Contributions on the value added of the corporations |
0 |
0 |
0 |
0 |
0 |
10 346 |
12 168 |
12 973 |
13 542 |
13 526 |
Flat-rate tax on network corporations |
0 |
0 |
0 |
0 |
0 |
1 223 |
1 206 |
1 297 |
1 324 |
1 329 |
Exit tax on insurance |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Fees of the chambers of commerce and industry |
0 |
0 |
0 |
770 |
835 |
1 103 |
1 323 |
458 |
860 |
871 |
Employers' contribution on stock options |
0 |
0 |
0 |
0 |
0 |
185 |
380 |
490 |
206 |
300 |
Tax on railway companies profit |
0 |
0 |
0 |
0 |
0 |
0 |
200 |
400 |
0 |
226 |
6200 Other |
3 |
0 |
0 |
1 686 |
8 |
6 |
6 |
6 |
6 |
6 |
Other taxes |
0 |
.. |
.. |
1 686 |
8 |
6 |
6 |
6 |
6 |
6 |
Sectors accounts differential |
0 |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Customs duties collected for EU |
0 |
0 |
0 |
1 513 |
1 657 |
1 752 |
1 842 |
1 932 |
1 819 |
1 908 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
0 |
0 |
0 |
0 |
7 663 |
10 761 |
8 214 |
8 041 |
6 526 |
6 248 |
Tax component |
0 |
0 |
0 |
0 |
0 |
8 234 |
6 755 |
5 669 |
3 830 |
3 623 |
Transfer component |
0 |
0 |
0 |
0 |
0 |
2 527 |
1 459 |
2 372 |
2 696 |
2 625 |
Non-wastable tax credits against 1210 |
0 |
0 |
0 |
457 |
1 860 |
6 655 |
5 466 |
18 618 |
19 352 |
22 639 |
Tax component |
0 |
0 |
0 |
0 |
0 |
1 277 |
3 572 |
10 560 |
10 461 |
10 662 |
Transfer component |
0 |
0 |
0 |
0 |
0 |
5 378 |
1 894 |
8 058 |
8 891 |
11 977 |
Non-wastable tax credits against 3000 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Transfer component |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total tax revenue on cash basis |
25 776 |
178 576 |
433 771 |
642 156 |
825 954 |
840 905 |
960 513 |
995 462 |
1 013 710 |
1 058 413 |
Total tax revenue on accrual basis |
0 |
0 |
0 |
645 528 |
831 226 |
846 318 |
966 817 |
1 002 131 |
1 020 206 |
1 065 242 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in national accounts |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax excluded from national accounts |
0 |
0 |
0 |
-3 171 |
-5 191 |
-5 774 |
-6 661 |
-6 676 |
-6 812 |
-6 916 |
Waste collection tax |
.. |
.. |
.. |
-3 103 |
-5 117 |
-5 699 |
-6 552 |
-6 567 |
-6 703 |
-6 803 |
Tax on electric pylons |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Street-cleaning tax |
.. |
.. |
.. |
-68 |
-74 |
-75 |
-109 |
-109 |
-109 |
-113 |
Difference in treatment of tax credits |
0 |
0 |
0 |
0 |
0 |
9 511 |
10 327 |
16 229 |
14 291 |
14 285 |
Capital transfer for uncollected revenue |
0 |
0 |
0 |
-3 372 |
-5 272 |
-5 413 |
-6 304 |
-6 669 |
-6 496 |
-6 829 |
Voluntary social security contributions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: taxes and actual social contributions |
0 |
0 |
0 |
638 985 |
820 763 |
844 642 |
964 179 |
1 005 015 |
1 021 189 |
1 065 782 |
Imputed social contributions |
0 |
0 |
0 |
25 875 |
33 510 |
38 028 |
41 947 |
42 655 |
42 930 |
43 038 |
National Accounts: taxes and all social contributions |
0 |
0 |
0 |
664 860 |
854 273 |
882 670 |
1 006 126 |
1 047 670 |
1 064 119 |
1 108 820 |
.. Not available |
||||||||||
Note: Calendar year ending on December 31st. From 1992, the data are on an accrual basis. From 1970, figures were calculated according to the new System of National Accounts and are not, therefore, comparable to those of the previous years. The section 2000 includes certain voluntary contributions. The section 4220 corresponds to the remuneration for the guarantee of the State given to savings banks. |
||||||||||
Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years. |
||||||||||
Table 5.11. Germany: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
74 359 |
287 373 |
454 777 |
767 052 |
876 915 |
903 285 |
1 039 213 |
1 127 408 |
1 182 264 |
1 231 275 |
Total tax revenue exclusive of customs duties |
.. |
.. |
.. |
763 658 |
872 943 |
899 051 |
1 034 962 |
1 122 213 |
1 177 175 |
1 226 232 |
1000 Taxes on income, profits and capital gains |
25 059 |
100 821 |
147 257 |
231 249 |
273 596 |
257 817 |
320 228 |
351 387 |
376 251 |
400 605 |
1100 Of individuals |
19 254 |
85 134 |
125 296 |
194 173 |
218 848 |
219 387 |
270 481 |
298 846 |
313 835 |
334 069 |
1110 On income and profits |
19 254 |
85 134 |
125 296 |
194 173 |
218 848 |
219 387 |
270 481 |
298 846 |
313 835 |
334 069 |
Taxes on wages and salaries |
8 558 |
57 039 |
90 801 |
135 733 |
146 365 |
145 202 |
174 814 |
194 116 |
201 405 |
211 685 |
Assessed income tax |
7 567 |
18 813 |
18 672 |
12 225 |
25 341 |
31 346 |
42 586 |
48 902 |
54 035 |
59 784 |
Withholding tax on dividends |
691 |
2 135 |
5 538 |
13 515 |
13 572 |
12 982 |
17 258 |
17 944 |
19 452 |
20 918 |
Supplementary tax |
0 |
0 |
0 |
10 347 |
10 907 |
10 706 |
13 085 |
14 555 |
15 204 |
16 144 |
Enterprise tax |
2 438 |
7 147 |
10 285 |
16 486 |
14 630 |
13 709 |
17 305 |
18 037 |
19 956 |
20 693 |
Stabilisation tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Withholding tax on interest |
0 |
0 |
0 |
5 867 |
8 033 |
5 442 |
5 433 |
5 292 |
3 783 |
4 845 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
5 806 |
15 686 |
21 961 |
37 076 |
54 748 |
38 430 |
49 747 |
52 541 |
62 416 |
66 536 |
1210 On profits |
5 806 |
15 686 |
21 961 |
37 076 |
54 748 |
38 430 |
49 747 |
52 541 |
62 416 |
66 536 |
Corporation tax |
4 177 |
10 902 |
15 385 |
23 575 |
23 386 |
12 516 |
19 762 |
20 178 |
27 552 |
29 782 |
Supplementary tax |
0 |
20 |
1 |
1 494 |
1 550 |
982 |
1 337 |
1 409 |
1 733 |
1 902 |
Sacrifice for Berlin |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Enterprise tax |
1 625 |
4 765 |
6 576 |
10 540 |
25 486 |
22 002 |
25 722 |
28 106 |
31 095 |
32 244 |
Stabilisation tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Withholding tax on interest |
0 |
0 |
0 |
1 467 |
4 326 |
2 930 |
2 926 |
2 848 |
2 036 |
2 608 |
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 |
19 876 |
98 659 |
170 449 |
299 440 |
320 594 |
353 955 |
392 295 |
424 633 |
445 013 |
466 470 |
2100 Employees |
8 723 |
43 833 |
73 580 |
131 610 |
141 079 |
155 283 |
174 333 |
188 972 |
199 378 |
209 593 |
Payments by employees total |
8 723 |
43 833 |
73 580 |
131 610 |
141 079 |
155 283 |
174 333 |
188 972 |
199 378 |
209 593 |
2110 On a payroll basis |
.. |
.. |
.. |
131 610 |
141 079 |
155 283 |
174 333 |
188 972 |
199 378 |
209 593 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
10 693 |
52 985 |
86 659 |
147 410 |
152 198 |
167 206 |
184 217 |
199 153 |
206 925 |
216 423 |
Payments by employers total |
10 693 |
52 985 |
86 659 |
147 410 |
152 198 |
167 206 |
184 217 |
199 153 |
206 925 |
216 423 |
2210 On a payroll basis |
.. |
.. |
.. |
147 410 |
152 198 |
167 206 |
184 217 |
199 153 |
206 925 |
216 423 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
460 |
1 841 |
10 210 |
20 420 |
27 317 |
31 466 |
33 745 |
36 508 |
38 710 |
40 454 |
Payments total |
460 |
1 841 |
10 210 |
20 420 |
27 317 |
31 466 |
33 745 |
36 508 |
38 710 |
40 454 |
2310 On a payroll basis |
.. |
.. |
.. |
20 420 |
27 317 |
31 466 |
33 745 |
36 508 |
38 710 |
40 454 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
477 |
445 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Payroll tax |
477 |
445 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4000 Taxes on property |
4 313 |
9 414 |
15 321 |
17 505 |
21 873 |
21 012 |
26 104 |
31 076 |
33 439 |
33 600 |
4100 Recurrent taxes on immovable property |
1 079 |
2 968 |
4 461 |
8 849 |
10 713 |
11 315 |
12 377 |
13 215 |
13 654 |
13 965 |
4110 Households |
644 |
1 187 |
1 784 |
3 540 |
4 285 |
4 526 |
4 951 |
5 286 |
5 462 |
5 586 |
4120 Others |
435 |
1 780 |
2 676 |
5 309 |
6 428 |
6 789 |
7 426 |
7 929 |
8 192 |
8 379 |
4200 Recurrent taxes on net wealth |
2 530 |
4 362 |
6 213 |
433 |
5 |
2 |
700 |
322 |
370 |
382 |
4210 Individual |
973 |
977 |
1 425 |
191 |
2 |
1 |
0 |
-1 |
0 |
0 |
General wealth tax |
471 |
954 |
1 425 |
191 |
2 |
1 |
.. |
-1 |
.. |
.. |
Equalization of war burden |
502 |
23 |
0 |
0 |
0 |
0 |
.. |
0 |
.. |
.. |
4220 Corporate |
1 557 |
3 385 |
4 788 |
242 |
3 |
1 |
700 |
323 |
370 |
382 |
General wealth tax |
490 |
1 431 |
1 813 |
242 |
3 |
1 |
0 |
-1 |
0 |
0 |
Equalization of war burden |
350 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Enterprise tax |
717 |
1 939 |
2 975 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bank levy |
0 |
0 |
0 |
0 |
0 |
0 |
520 |
0 |
14 |
10 |
Contribution to Deposit Protection Fund |
0 |
0 |
0 |
0 |
0 |
0 |
180 |
324 |
356 |
372 |
4300 Estate, inheritance and gift taxes |
162 |
520 |
1 545 |
2 982 |
4 203 |
4 405 |
4 633 |
6 290 |
7 007 |
6 114 |
4310 Estate and inheritance taxes |
134 |
416 |
1 359 |
2 624 |
3 699 |
3 876 |
4 077 |
5 535 |
6 166 |
5 380 |
4320 Gift taxes |
28 |
104 |
186 |
358 |
504 |
529 |
556 |
755 |
841 |
734 |
4400 Taxes on financial and capital transactions |
542 |
1 564 |
3 103 |
5 241 |
6 952 |
5 290 |
8 394 |
11 249 |
12 408 |
13 139 |
Real property transfer tax |
150 |
521 |
1 999 |
5 081 |
6 952 |
5 290 |
8 394 |
11 249 |
12 408 |
13 139 |
Additional real property transfer |
198 |
680 |
148 |
160 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer tax |
111 |
200 |
807 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bill of exchange tax |
83 |
163 |
149 |
0 |
0 |
0 |
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 |
24 462 |
77 863 |
121 577 |
215 292 |
256 708 |
266 095 |
296 163 |
313 323 |
320 480 |
323 595 |
5100 Taxes on production, sale, transfer, etc. |
23 079 |
74 406 |
117 209 |
208 050 |
247 547 |
256 940 |
277 725 |
294 292 |
301 634 |
311 680 |
5110 General taxes |
12 235 |
47 779 |
75 459 |
140 871 |
170 387 |
180 533 |
197 326 |
211 936 |
219 100 |
226 901 |
5111 Value added taxes |
0 |
47 779 |
75 459 |
140 871 |
170 387 |
180 533 |
197 326 |
211 936 |
219 100 |
226 901 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
12 235 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Turnover tax old |
11 028 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Old turnover tax on import |
1 208 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
10 844 |
26 627 |
41 750 |
67 179 |
76 808 |
76 067 |
80 111 |
82 064 |
82 254 |
84 495 |
5121 Excise duties |
8 213 |
20 566 |
31 158 |
57 224 |
63 811 |
63 452 |
64 624 |
65 320 |
64 924 |
66 509 |
Duty on mineral oils |
3 798 |
10 917 |
17 701 |
37 826 |
38 877 |
39 601 |
39 260 |
39 605 |
40 135 |
40 998 |
Duty on power |
0 |
0 |
0 |
3 356 |
6 439 |
6 167 |
6 987 |
6 560 |
6 507 |
7 003 |
Duty on tobacco |
2 402 |
5 771 |
8 898 |
11 443 |
14 108 |
13 453 |
14 131 |
14 963 |
14 062 |
14 299 |
Duty on alcohol |
771 |
1 986 |
2 162 |
2 151 |
2 169 |
2 049 |
2 098 |
2 073 |
2 089 |
2 090 |
Duty on beer |
501 |
645 |
693 |
843 |
750 |
708 |
675 |
679 |
673 |
664 |
Duty on coffee |
488 |
756 |
986 |
1 087 |
1 016 |
1 012 |
1 033 |
1 024 |
1 039 |
1 054 |
Duty on sugar |
59 |
72 |
79 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on tea |
16 |
32 |
31 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on salt |
20 |
20 |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on electric lamps |
34 |
63 |
83 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on playing cards |
2 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on beverages |
46 |
22 |
8 |
6 |
1 |
0 |
0 |
0 |
0 |
0 |
Duty on acetic acid |
3 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on champagne |
69 |
274 |
494 |
512 |
451 |
462 |
440 |
416 |
419 |
401 |
Duty on matches |
5 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on ice cream |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5122 Profits of fiscal monopolies |
8 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
1 658 |
3 125 |
3 847 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Monetary compensation accounts |
0 |
368 |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Customs (mainly EU) |
1 294 |
2 353 |
3 662 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Agricultural levies EU |
364 |
404 |
184 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
942 |
2 689 |
6 443 |
9 599 |
13 025 |
12 583 |
15 421 |
16 704 |
17 292 |
17 950 |
Duty transport goods on residents |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Transport tax |
452 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Insurance tax |
198 |
910 |
2 266 |
7 243 |
10 410 |
10 261 |
11 588 |
12 445 |
12 822 |
13 317 |
Fire insurance tax |
33 |
124 |
200 |
288 |
319 |
326 |
392 |
413 |
442 |
451 |
Entertainment tax |
55 |
44 |
140 |
267 |
210 |
376 |
708 |
881 |
985 |
1 048 |
Taxes on betting and gambling |
204 |
655 |
1 046 |
1 801 |
1 702 |
1 412 |
1 635 |
1 711 |
1 808 |
1 834 |
Tax on electricity bills |
0 |
956 |
2 792 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Aviation tax |
0 |
0 |
0 |
0 |
0 |
0 |
955 |
1 027 |
1 075 |
1 116 |
Gaming casinos levy |
0 |
0 |
0 |
0 |
384 |
208 |
143 |
227 |
160 |
184 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
4 |
5 |
1 |
2 |
2 |
2 |
2 |
2 |
5128 Other taxes |
24 |
244 |
298 |
351 |
-29 |
30 |
64 |
38 |
36 |
34 |
Levies CECA |
24 |
56 |
36 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Cotisation sugar EU |
0 |
112 |
224 |
351 |
-29 |
30 |
64 |
38 |
36 |
34 |
Levy on milk |
0 |
75 |
38 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5130 Unallocable between 5110 and 5120 |
0 |
0 |
0 |
0 |
352 |
340 |
288 |
292 |
280 |
284 |
Contributions to the German National Petroleum Stockpiling Agency |
.. |
.. |
.. |
.. |
352 |
340 |
288 |
292 |
280 |
284 |
5200 Taxes on use of goods and perform activities |
1 383 |
3 457 |
4 368 |
7 242 |
9 161 |
9 155 |
18 438 |
19 031 |
18 846 |
11 915 |
5210 Recurrent taxes |
1 369 |
3 454 |
4 368 |
7 239 |
9 161 |
8 765 |
17 766 |
18 286 |
17 778 |
11 015 |
5211 Paid by households: motor vehicles |
614 |
1 892 |
2 950 |
5 177 |
6 823 |
6 447 |
6 393 |
6 855 |
6 946 |
6 908 |
5212 Paid by others: motor vehicles |
728 |
1 475 |
1 300 |
1 838 |
2 075 |
2 041 |
2 097 |
1 950 |
2 006 |
2 040 |
5213 Paid in respect of other goods |
27 |
87 |
118 |
224 |
263 |
277 |
9 276 |
9 481 |
8 826 |
2 067 |
Dog taxes |
24 |
75 |
101 |
198 |
240 |
258 |
299 |
322 |
336 |
349 |
Hunting and fishing taxes |
4 |
13 |
17 |
26 |
23 |
19 |
10 |
10 |
9 |
9 |
Nuclear fuel tax |
0 |
0 |
0 |
0 |
0 |
0 |
1 285 |
1 018 |
422 |
-6 284 |
Licence fee (private households) |
0 |
0 |
0 |
0 |
0 |
0 |
6 975 |
7 383 |
7 318 |
7 258 |
Licence fee (companies) |
0 |
0 |
0 |
0 |
0 |
0 |
707 |
748 |
741 |
735 |
5220 Non-recurrent taxes |
14 |
3 |
1 |
3 |
0 |
390 |
672 |
745 |
1 068 |
900 |
Non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
CO2 emission certificates |
.. |
.. |
.. |
.. |
.. |
390 |
672 |
745 |
1 068 |
900 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
172 |
172 |
172 |
172 |
172 |
172 |
172 |
1 794 |
1 992 |
1 962 |
6100 Paid solely by business |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
172 |
172 |
172 |
172 |
172 |
172 |
172 |
216 |
232 |
252 |
SRF bank levy |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1 578 |
1 760 |
1 710 |
Custom duties collected for the EU |
.. |
.. |
.. |
3 394 |
3 972 |
4 234 |
4 251 |
5 195 |
5 089 |
5 043 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
38 356 |
43 602 |
45 475 |
41 890 |
41 951 |
42 842 |
43 440 |
Tax expenditure component |
.. |
.. |
.. |
.. |
29 499 |
28 268 |
25 972 |
26 817 |
27 576 |
28 141 |
Transfer component |
.. |
.. |
.. |
.. |
14 104 |
17 207 |
15 920 |
15 134 |
15 266 |
15 297 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
962 |
804 |
802 |
426 |
200 |
98 |
24 |
Tax expenditure component |
.. |
.. |
.. |
.. |
348 |
326 |
172 |
120 |
52 |
18 |
Transfer component |
.. |
.. |
.. |
.. |
456 |
474 |
254 |
80 |
46 |
8 |
Total tax revenue on cash basis |
74 359 |
287 373 |
454 777 |
767 052 |
874 109 |
903 192 |
1 037 871 |
1 125 631 |
1 179 022 |
1 229 636 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
876 915 |
903 285 |
1 039 213 |
1 127 408 |
1 182 264 |
1 231 275 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
2 348 |
2 009 |
2 404 |
2 864 |
2 614 |
2 617 |
Several duties, administrative fees and other revenues |
.. |
.. |
.. |
.. |
2 348 |
2 009 |
2 404 |
2 864 |
2 614 |
2 617 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
12 623 |
9 230 |
6 054 |
5 598 |
5 598 |
5 534 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
20 930 |
6 442 |
7 354 |
8 226 |
8 781 |
9 324 |
Miscellaneous differences |
.. |
.. |
.. |
.. |
33 538 |
33 056 |
31 883 |
33 433 |
34 187 |
42 064 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
946 354 |
954 022 |
1 086 908 |
1 177 529 |
1 233 444 |
1 290 814 |
Imputed social contributions |
.. |
.. |
.. |
.. |
29 424 |
32 584 |
33 444 |
34 510 |
36 074 |
37 043 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
975 778 |
986 606 |
1 120 352 |
1 212 039 |
1 269 518 |
1 327 857 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 2002 data are on accrual basis. The tax revenues for Germany refer to the old Länder until 1990 and to all Germany beginning in 1991. Heading 1000: In the years up to 2000, the revenues shown take into account the whole amount of non-wastable tax credits including that part paid out by the tax authorities which should, under the OECD criteria, be treated as expenditure. From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year. The impact of this change is shown in Table D in Part I of this Report. Heading for non-wastable tax credits against 1110 comprise child tax credits (paid out of wage tax revenue), tax credits for owner occupied housing (paid out of assessed income tax revenue) and investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue). Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue). |
||||||||||
Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance. |
||||||||||
Table 5.12. Greece: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
116 |
1 475 |
11 472 |
47 200 |
73 990 |
72 412 |
64 558 |
64 938 |
68 294 |
70 126 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
46 990 |
73 683 |
72 134 |
64 410 |
64 757 |
68 097 |
69 860 |
1000 Taxes on income, profits and capital gains |
11 |
286 |
2 283 |
12 662 |
17 176 |
15 953 |
14 015 |
14 904 |
15 988 |
15 965 |
1100 Of individuals |
8 |
220 |
1 619 |
6 127 |
10 554 |
9 015 |
10 780 |
10 155 |
10 404 |
11 227 |
1110 On income and profits |
8 |
220 |
1 619 |
6 102 |
10 500 |
8 948 |
10 698 |
10 047 |
10 320 |
11 148 |
Personal income tax |
.. |
.. |
1 414 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Receipts from previous years |
.. |
.. |
62 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Agricultural social security fund |
.. |
.. |
143 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
0 |
0 |
0 |
25 |
54 |
67 |
82 |
108 |
84 |
79 |
1200 Corporate |
2 |
56 |
631 |
5 625 |
5 304 |
5 717 |
2 071 |
3 800 |
4 388 |
3 510 |
1210 On profits |
2 |
56 |
631 |
5 625 |
5 304 |
5 717 |
2 071 |
3 800 |
4 388 |
3 510 |
Corporation income tax |
2 |
39 |
553 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Receipts from previous years |
0 |
8 |
33 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Agricultural social security fund |
0 |
9 |
46 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
1 |
10 |
32 |
910 |
1 318 |
1 221 |
1 164 |
949 |
1 196 |
1 228 |
Extraordinary taxes |
0 |
10 |
32 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other taxes on income and profits |
1 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2000 Social security contributions |
37 |
485 |
3 466 |
14 284 |
24 940 |
24 748 |
19 354 |
18 807 |
19 313 |
20 746 |
2100 Employees |
15 |
214 |
1 735 |
7 629 |
13 417 |
13 292 |
10 881 |
11 095 |
11 597 |
12 201 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
14 |
213 |
1 728 |
6 655 |
11 523 |
11 456 |
8 473 |
7 712 |
7 716 |
8 545 |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
0 |
0 |
3 |
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 |
7 |
58 |
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 |
1 |
27 |
79 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4000 Taxes on property |
11 |
68 |
532 |
3 631 |
4 908 |
3 741 |
5 698 |
5 418 |
5 491 |
5 559 |
4100 Recurrent taxes on immovable property |
0 |
4 |
22 |
372 |
709 |
553 |
2 619 |
3 592 |
3 672 |
3 653 |
4110 Households |
0 |
3 |
22 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
0 |
1 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes on immovable property |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
0 |
0 |
0 |
714 |
1 208 |
1 272 |
1 084 |
1 083 |
1 144 |
1 166 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
1 |
18 |
141 |
372 |
208 |
165 |
99 |
134 |
115 |
154 |
4310 Estate and inheritance taxes |
1 |
13 |
85 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
0 |
4 |
55 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
10 |
44 |
368 |
2 035 |
2 556 |
1 146 |
615 |
547 |
543 |
577 |
Stamp and transaction taxes |
10 |
41 |
368 |
2 035 |
2 556 |
1 146 |
615 |
547 |
543 |
577 |
Receipts from previous years |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4500 Non-recurrent taxes |
0 |
2 |
1 |
27 |
0 |
1 |
0 |
0 |
0 |
0 |
4510 On net wealth |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4520 Other non-recurrent taxes |
0 |
2 |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
111 |
227 |
604 |
1 281 |
62 |
17 |
9 |
5000 Taxes on goods and services |
57 |
608 |
5 109 |
16 413 |
26 659 |
27 692 |
25 343 |
25 628 |
27 305 |
27 590 |
5100 Taxes on production, sale, transfer, etc. |
51 |
564 |
4 881 |
14 576 |
24 234 |
25 225 |
21 386 |
21 317 |
23 151 |
23 265 |
5110 General taxes |
12 |
194 |
3 040 |
9 234 |
17 020 |
16 504 |
13 100 |
13 190 |
14 595 |
14 905 |
5111 Value added taxes |
0 |
0 |
2 821 |
8 927 |
16 511 |
15 958 |
12 593 |
12 885 |
14 333 |
14 642 |
5112 Sales tax |
9 |
185 |
123 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
2 |
9 |
96 |
307 |
509 |
546 |
507 |
305 |
262 |
263 |
Other taxes on goods and services |
1 |
9 |
34 |
307 |
509 |
546 |
507 |
305 |
262 |
263 |
Receipts from previous years |
1 |
0 |
62 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
39 |
370 |
1 789 |
5 305 |
7 100 |
8 642 |
8 177 |
8 027 |
8 426 |
8 224 |
5121 Excise duties |
20 |
165 |
1 372 |
4 058 |
5 876 |
7 565 |
6 995 |
6 927 |
7 129 |
6 876 |
Duty on tobacco products |
8 |
45 |
357 |
1 769 |
2 657 |
2 712 |
2 506 |
2 365 |
2 563 |
2 028 |
Duty on alcohol and spirits |
1 |
7 |
50 |
262 |
334 |
501 |
417 |
393 |
493 |
535 |
Duty on mineral oil |
7 |
75 |
637 |
2 016 |
2 878 |
4 242 |
3 894 |
3 971 |
3 888 |
4 085 |
Duty on sugar |
3 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on coton and other products |
0 |
30 |
328 |
11 |
7 |
110 |
178 |
198 |
185 |
228 |
5122 Profits of fiscal monopolies |
2 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
12 |
94 |
112 |
10 |
7 |
1 |
5 |
0 |
0 |
0 |
Import duties |
11 |
90 |
111 |
10 |
7 |
1 |
5 |
.. |
.. |
.. |
Agricultural social security fund |
1 |
5 |
1 |
0 |
0 |
0 |
0 |
.. |
0 |
0 |
5124 Taxes on exports |
0 |
1 |
1 |
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 |
2 |
47 |
293 |
1 237 |
1 217 |
1 076 |
1 177 |
1 100 |
1 297 |
1 348 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
4 |
58 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Agricultural social security fund |
2 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other taxes |
2 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5130 Unallocable between 5110 and 5120 |
0 |
0 |
52 |
37 |
114 |
79 |
109 |
100 |
130 |
136 |
5200 Taxes on use of goods and perform activities |
6 |
44 |
228 |
1 320 |
2 169 |
1 682 |
2 954 |
3 217 |
3 190 |
3 444 |
5210 Recurrent taxes |
5 |
24 |
219 |
1 320 |
2 169 |
1 682 |
2 954 |
3 217 |
3 190 |
3 444 |
Motor vehicle tax |
5 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5211 Paid by households: motor vehicles |
.. |
23 |
210 |
281 |
598 |
825 |
781 |
780 |
788 |
795 |
5212 Paid by others: motor vehicles |
.. |
0 |
8 |
735 |
1 182 |
272 |
120 |
207 |
232 |
264 |
5213 Paid in respect of other goods |
0 |
1 |
1 |
304 |
389 |
585 |
2 053 |
2 230 |
2 170 |
2 385 |
Taxes on boats/ships |
0 |
0 |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5220 Non-recurrent taxes |
1 |
20 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Exceptional tax on construction of buildings |
0 |
.. |
9 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Building permits |
0 |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
517 |
256 |
785 |
1 003 |
1 094 |
964 |
881 |
6000 Other taxes |
0 |
1 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6100 Paid solely by business |
.. |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6200 Other |
.. |
1 |
3 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
210 |
307 |
278 |
148 |
181 |
197 |
266 |
Total tax revenue on cash basis |
116 |
1 475 |
11 472 |
45 979 |
72 429 |
73 083 |
62 632 |
63 230 |
66 808 |
67 618 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
47 200 |
73 990 |
72 412 |
64 558 |
64 938 |
68 294 |
70 126 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax (Employer's actual social contributions) |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Tax (Employee's actual social contributions) |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
47 200 |
73 990 |
72 412 |
64 558 |
64 938 |
68 294 |
70 126 |
Imputed social contributions |
.. |
.. |
.. |
2 055 |
3 952 |
4 952 |
5 101 |
5 615 |
5 595 |
5 220 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
49 255 |
77 942 |
77 364 |
69 659 |
70 553 |
73 889 |
75 346 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 1998 data are on accrual basis. |
||||||||||
Source: Ministry of Finance, General accounting Office, 20th Directorate of Budget except the heading 2000 provided by the National Statistics Bureau. |
||||||||||
Table 5.13. Hungary: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million HUF
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
5 140 592 |
10 114 322 |
10 145 488 |
11 480 591 |
13 288 991 |
13 887 642 |
14 642 332 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
.. |
10 086 341 |
10 120 484 |
11 454 253 |
13 250 031 |
13 846 022 |
14 596 929 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
1 247 420 |
2 539 389 |
2 098 578 |
2 026 518 |
2 428 430 |
2 684 571 |
2 873 577 |
1100 Of individuals |
.. |
.. |
.. |
954 698 |
1 838 563 |
1 768 830 |
1 610 329 |
1 814 908 |
1 853 431 |
2 075 248 |
1110 On income and profits |
.. |
.. |
.. |
954 698 |
1 838 563 |
1 768 830 |
1 610 329 |
1 814 908 |
1 853 431 |
2 075 248 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
292 722 |
700 826 |
329 748 |
416 189 |
613 522 |
831 140 |
798 329 |
Corporate income tax |
.. |
.. |
.. |
292 722 |
510 781 |
323 370 |
322 467 |
539 777 |
756 652 |
710 069 |
Research and development fund levy |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Financial institutions' special tax |
.. |
.. |
.. |
0 |
10 890 |
21 618 |
27 686 |
19 995 |
14 513 |
10 859 |
Separate tax for companies |
.. |
.. |
.. |
0 |
178 598 |
-32 390 |
0 |
0 |
0 |
0 |
Medicine tax |
.. |
.. |
.. |
0 |
558 |
163 |
111 |
0 |
0 |
0 |
Energy corporations' special tax |
.. |
.. |
.. |
0 |
0 |
16 987 |
54 060 |
41 608 |
46 218 |
53 124 |
Small business tax |
.. |
.. |
.. |
0 |
0 |
0 |
11 865 |
12 142 |
13 757 |
24 277 |
1210 On profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Interest withholding |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2000 Social security contributions |
.. |
.. |
.. |
1 506 755 |
3 402 194 |
3 184 209 |
3 745 638 |
4 293 731 |
4 613 936 |
4 704 101 |
2100 Employees |
.. |
.. |
.. |
275 323 |
941 682 |
1 069 050 |
1 593 836 |
1 784 485 |
1 989 780 |
2 344 708 |
Pensions |
.. |
.. |
.. |
150 585 |
336 855 |
488 670 |
875 707 |
983 459 |
1 043 209 |
1 190 212 |
Health |
.. |
.. |
.. |
81 874 |
513 633 |
472 561 |
591 729 |
656 158 |
703 226 |
802 505 |
Unemployment |
.. |
.. |
.. |
42 864 |
91 194 |
107 819 |
126 400 |
144 868 |
243 345 |
351 991 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
.. |
.. |
.. |
1 213 190 |
2 402 941 |
2 047 626 |
2 126 488 |
2 480 101 |
2 594 178 |
2 329 000 |
Pensions |
.. |
.. |
.. |
734 456 |
1 508 490 |
1 857 334 |
2 101 798 |
2 087 117 |
2 032 688 |
1 797 898 |
Health |
.. |
.. |
.. |
385 019 |
693 705 |
116 587 |
24 690 |
389 808 |
560 395 |
529 899 |
Unemployment |
.. |
.. |
.. |
93 715 |
200 746 |
73 705 |
0 |
3 176 |
1 095 |
1 203 |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
.. |
.. |
.. |
873 |
2 534 |
21 232 |
0 |
0 |
0 |
0 |
Pensions: of which |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
Self-employed |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Unemployed |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Retired |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Health: of which |
.. |
.. |
.. |
873 |
2 534 |
21 232 |
.. |
.. |
.. |
.. |
Self-employed |
.. |
.. |
.. |
873 |
2 534 |
21 232 |
.. |
.. |
.. |
.. |
Unemployed |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
Retired |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
Other |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
.. |
17 368 |
55 037 |
46 301 |
25 314 |
29 145 |
29 978 |
30 393 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
.. |
.. |
.. |
183 430 |
82 068 |
115 951 |
168 749 |
199 334 |
220 784 |
275 643 |
Rehabilitation contribution |
.. |
.. |
.. |
2 184 |
13 559 |
56 004 |
64 400 |
67 460 |
70 496 |
80 661 |
Training levy |
.. |
.. |
.. |
13 186 |
36 612 |
47 083 |
63 536 |
66 153 |
70 295 |
81 224 |
Wage guarantee contribution |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Communal tax on enterprises |
.. |
.. |
.. |
1 192 |
1 261 |
1 170 |
2 |
0 |
0 |
0 |
Health contribution |
.. |
.. |
.. |
166 869 |
20 427 |
2 262 |
0 |
0 |
0 |
0 |
Medicine tax |
.. |
.. |
.. |
0 |
10 209 |
9 431 |
9 547 |
10 283 |
8 631 |
12 757 |
Tax on home-workers |
.. |
.. |
.. |
0 |
0 |
1 |
23 |
29 |
32 |
29 |
Lump sum tax for small taxpayers |
.. |
.. |
.. |
0 |
0 |
0 |
31 241 |
55 409 |
71 330 |
100 972 |
4000 Taxes on property |
.. |
.. |
.. |
89 024 |
202 711 |
312 058 |
388 824 |
437 952 |
391 912 |
410 674 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
30 810 |
72 071 |
92 525 |
190 249 |
200 908 |
210 279 |
218 058 |
Land tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Building tax |
.. |
.. |
.. |
22 262 |
54 556 |
71 025 |
102 719 |
111 965 |
117 522 |
123 130 |
Development land tax |
.. |
.. |
.. |
3 099 |
6 900 |
9 861 |
19 395 |
19 102 |
22 112 |
24 018 |
Communal tax on recreational howes |
.. |
.. |
.. |
893 |
1 412 |
1 515 |
21 |
26 |
8 |
8 |
Communal tax on households |
.. |
.. |
.. |
4 557 |
9 069 |
10 124 |
13 175 |
13 451 |
14 589 |
14 765 |
Luxury tax |
.. |
.. |
.. |
0 |
134 |
0 |
0 |
0 |
0 |
0 |
Public utility tax |
.. |
.. |
.. |
0 |
0 |
0 |
54 939 |
55 906 |
55 032 |
55 042 |
Community tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
458 |
1 016 |
1 095 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
.. |
.. |
.. |
0 |
0 |
135 652 |
128 560 |
136 282 |
59 791 |
53 392 |
Surtax payable by financial institutions |
.. |
.. |
.. |
.. |
.. |
135 652 |
128 560 |
136 282 |
59 791 |
53 392 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
.. |
5 460 |
13 175 |
6 264 |
5 307 |
7 373 |
8 278 |
9 393 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
4 020 |
10 775 |
4 242 |
4 097 |
6 230 |
6 980 |
8 164 |
Inheritance tax-local |
.. |
.. |
.. |
2 010 |
4 658 |
1 858 |
0 |
0 |
0 |
0 |
Inheritance tax-central |
.. |
.. |
.. |
2 010 |
6 117 |
2 385 |
4 097 |
6 230 |
6 980 |
8 164 |
4320 Gift taxes |
.. |
.. |
.. |
1 440 |
2 400 |
2 021 |
1 210 |
1 143 |
1 298 |
1 229 |
Gift tax-local |
.. |
.. |
.. |
720 |
1 038 |
885 |
0 |
0 |
0 |
0 |
Gift tax-central |
.. |
.. |
.. |
720 |
1 363 |
1 136 |
1 210 |
1 143 |
1 298 |
1 229 |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
52 754 |
117 465 |
77 618 |
64 708 |
93 389 |
113 564 |
129 831 |
Property transfer tax-local |
.. |
.. |
.. |
26 349 |
50 783 |
33 990 |
0 |
0 |
0 |
0 |
Property transfer tax-central |
.. |
.. |
.. |
26 405 |
66 682 |
43 628 |
64 708 |
93 389 |
113 564 |
129 831 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
2 081 107 |
3 803 630 |
4 350 310 |
5 048 359 |
5 833 760 |
5 882 758 |
6 285 353 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
2 052 380 |
3 722 487 |
4 238 757 |
4 923 663 |
5 695 624 |
5 735 486 |
6 136 059 |
5110 General taxes |
.. |
.. |
.. |
1 340 572 |
2 622 027 |
3 010 781 |
3 414 342 |
4 097 513 |
4 104 591 |
4 460 258 |
5111 Value added taxes |
.. |
.. |
.. |
1 153 750 |
2 013 271 |
2 325 608 |
2 693 555 |
3 307 312 |
3 297 156 |
3 625 111 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
37 795 |
47 927 |
50 635 |
51 719 |
65 133 |
Public health product tax |
.. |
.. |
.. |
.. |
.. |
0 |
19 090 |
29 882 |
28 983 |
34 171 |
Hydrocarbons stockholding fee |
.. |
.. |
.. |
.. |
.. |
37 795 |
28 837 |
20 753 |
22 736 |
30 962 |
5113 Other |
.. |
.. |
.. |
186 823 |
608 756 |
647 378 |
672 860 |
739 566 |
755 716 |
770 014 |
Local tax on company sales |
.. |
.. |
.. |
186 823 |
427 134 |
443 093 |
500 868 |
584 380 |
608 981 |
638 731 |
Simplified business tax |
.. |
.. |
.. |
0 |
152 812 |
181 880 |
110 021 |
89 406 |
81 138 |
63 641 |
Research and development contribution |
.. |
.. |
.. |
0 |
28 810 |
22 405 |
61 971 |
65 780 |
65 597 |
67 642 |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
711 808 |
1 100 461 |
1 227 976 |
1 509 321 |
1 598 111 |
1 630 895 |
1 675 801 |
5121 Excise duties |
.. |
.. |
.. |
533 502 |
969 730 |
929 881 |
992 270 |
1 119 189 |
1 150 550 |
1 157 642 |
Road fund petrol tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Alcohol production duty |
.. |
.. |
.. |
3 848 |
5 621 |
3 021 |
196 |
8 007 |
2 249 |
6 803 |
Water fund tax |
.. |
.. |
.. |
6 017 |
13 171 |
14 444 |
13 164 |
12 305 |
13 021 |
12 225 |
Forestry fund tax |
.. |
.. |
.. |
2 858 |
3 353 |
284 |
0 |
0 |
0 |
0 |
Environment petrol tax |
.. |
.. |
.. |
14 837 |
19 447 |
17 274 |
46 711 |
65 534 |
70 894 |
77 792 |
Budget excises (central budget) |
.. |
.. |
.. |
505 942 |
916 869 |
877 778 |
915 547 |
1 015 555 |
1 045 887 |
1 041 979 |
Coffee |
.. |
.. |
.. |
3 200 |
0 |
0 |
0 |
0 |
0 |
0 |
Alcohol |
.. |
.. |
.. |
53 500 |
88 600 |
83 078 |
85 487 |
87 369 |
101 515 |
86 315 |
Tobacco |
.. |
.. |
.. |
107 000 |
252 400 |
251 778 |
312 509 |
321 922 |
298 080 |
294 071 |
Petrol |
.. |
.. |
.. |
156 000 |
218 200 |
216 728 |
189 755 |
206 220 |
216 079 |
221 662 |
Diesel |
.. |
.. |
.. |
157 000 |
256 600 |
293 588 |
308 736 |
375 026 |
402 943 |
411 037 |
Other oil |
.. |
.. |
.. |
6 000 |
2 200 |
2 567 |
3 451 |
3 608 |
3 623 |
3 873 |
Other budget excises |
.. |
.. |
.. |
30 343 |
93 442 |
30 039 |
15 608 |
21 410 |
23 647 |
25 021 |
Energy tax |
.. |
.. |
.. |
0 |
11 269 |
17 080 |
16 652 |
17 788 |
18 499 |
18 843 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
137 730 |
9 193 |
8 425 |
8 970 |
13 392 |
12 944 |
15 148 |
Customs duties |
.. |
.. |
.. |
137 730 |
9 193 |
8 425 |
8 970 |
13 392 |
12 944 |
15 148 |
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 |
.. |
.. |
.. |
40 576 |
105 879 |
289 020 |
507 201 |
464 765 |
466 533 |
502 157 |
Gambling tax |
.. |
.. |
.. |
27 935 |
71 804 |
62 718 |
41 316 |
44 972 |
33 126 |
38 067 |
Tourism tax |
.. |
.. |
.. |
4 379 |
0 |
0 |
0 |
0 |
0 |
0 |
Communal tourism tax |
.. |
.. |
.. |
2 943 |
4 935 |
5 798 |
8 411 |
10 475 |
11 676 |
13 602 |
Cultural contribution |
.. |
.. |
.. |
4 387 |
8 432 |
1 096 |
105 |
127 |
172 |
93 |
Pork slaughterhouse tax |
.. |
.. |
.. |
32 |
0 |
0 |
0 |
0 |
0 |
0 |
Breeding contribution |
.. |
.. |
.. |
899 |
919 |
0 |
0 |
0 |
0 |
0 |
Medicine tax |
.. |
.. |
.. |
0 |
19 789 |
28 104 |
40 496 |
45 529 |
43 580 |
45 940 |
Surtax payable by financial institutions |
.. |
.. |
.. |
0 |
0 |
39 611 |
1 217 |
3 441 |
3 966 |
1 857 |
Specific sectors' surtax |
.. |
.. |
.. |
0 |
0 |
151 693 |
9 815 |
285 |
-870 |
1 112 |
Telecommunication services tax |
.. |
.. |
.. |
0 |
0 |
0 |
50 176 |
54 516 |
53 162 |
53 609 |
Accident tax |
.. |
.. |
.. |
0 |
0 |
0 |
23 313 |
27 694 |
32 876 |
37 904 |
Insurance tax |
.. |
.. |
.. |
0 |
0 |
0 |
28 088 |
30 108 |
32 870 |
35 729 |
Financial transaction levy |
.. |
.. |
.. |
0 |
0 |
0 |
289 321 |
205 616 |
201 600 |
216 336 |
Waste dumping contribution |
.. |
.. |
.. |
0 |
0 |
0 |
6 639 |
11 123 |
8 742 |
12 036 |
Advertising tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
5 675 |
13 010 |
4 730 |
Protection Fund levies (BEVA) |
.. |
.. |
.. |
0 |
0 |
0 |
1 000 |
2 600 |
9 343 |
10 221 |
Protection Fund levies (OBA) |
.. |
.. |
.. |
0 |
0 |
0 |
7 299 |
14 391 |
14 750 |
15 613 |
Protection Fund levies (Resolution Fund) |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
7 290 |
7 397 |
8 712 |
Protection Fund levies (SZHTKA) |
.. |
.. |
.. |
0 |
0 |
0 |
5 |
923 |
1 133 |
1 023 |
Protection Fund levies (KA) |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
5 573 |
Tourism development contribution |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5127 Other taxes on internat. trade and transactions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Previous differential producer's turnover tax |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5128 Other taxes |
.. |
.. |
.. |
0 |
15 659 |
650 |
881 |
765 |
868 |
854 |
Sugar duty |
.. |
.. |
.. |
.. |
15 659 |
650 |
881 |
765 |
868 |
854 |
5130 Unallocable between 5110 and 5120 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
.. |
.. |
.. |
28 727 |
81 143 |
111 553 |
124 696 |
138 136 |
147 271 |
149 294 |
5210 Recurrent taxes |
.. |
.. |
.. |
25 454 |
74 268 |
106 903 |
121 126 |
130 237 |
137 559 |
136 129 |
Tax on domestically registered vehicles-local |
.. |
.. |
.. |
12 622 |
62 432 |
71 112 |
69 248 |
73 247 |
73 130 |
76 361 |
Tax on domestically registered vehicles-extra budget |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on domestically registered vehicles-central |
.. |
.. |
.. |
8 250 |
0 |
79 |
0 |
0 |
0 |
0 |
Tax on foreign registered vehicles extra budget fund |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on foreign registered vehicles-central |
.. |
.. |
.. |
3 078 |
1 655 |
1 397 |
0 |
0 |
0 |
0 |
Company car tax |
.. |
.. |
.. |
0 |
0 |
25 867 |
32 935 |
31 570 |
32 085 |
33 339 |
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 |
.. |
.. |
.. |
1 504 |
10 181 |
8 448 |
18 943 |
25 420 |
32 344 |
26 429 |
Environmental protection charge |
.. |
.. |
.. |
5 |
13 |
27 |
0 |
0 |
0 |
0 |
Fishing development contribution |
.. |
.. |
.. |
40 |
104 |
0 |
0 |
0 |
0 |
0 |
Environmental pollution charge |
.. |
.. |
.. |
0 |
8 785 |
7 653 |
7 861 |
6 680 |
5 276 |
5 109 |
Air pollution levy |
.. |
.. |
.. |
751 |
610 |
53 |
0 |
0 |
0 |
0 |
Water pollution levy |
.. |
.. |
.. |
225 |
186 |
0 |
0 |
0 |
0 |
0 |
Toxic waste levy |
.. |
.. |
.. |
65 |
42 |
130 |
0 |
0 |
0 |
0 |
Noise abatement levy |
.. |
.. |
.. |
13 |
8 |
19 |
0 |
0 |
0 |
0 |
Unidentified environmental protection levies paid to local governments |
.. |
.. |
.. |
404 |
433 |
566 |
521 |
265 |
241 |
274 |
Sale of emission allowances |
.. |
.. |
.. |
0 |
0 |
0 |
10 561 |
17 479 |
25 754 |
19 830 |
Concession fees (tobacco shops) |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
996 |
1 073 |
1 216 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
3 273 |
6 875 |
4 650 |
3 570 |
7 899 |
9 712 |
13 165 |
Land protection levy |
.. |
.. |
.. |
1 640 |
3 777 |
2 488 |
1 881 |
3 610 |
5 450 |
8 771 |
Vehicle weight fee |
.. |
.. |
.. |
805 |
1 288 |
820 |
624 |
0 |
0 |
0 |
Game protection contribution |
.. |
.. |
.. |
178 |
176 |
1 |
0 |
0 |
0 |
0 |
Casino license fee |
.. |
.. |
.. |
650 |
1 635 |
1 341 |
1 065 |
4 289 |
4 262 |
4 394 |
5300 Unallocable between 5100 and 5200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
.. |
.. |
.. |
32 857 |
56 348 |
59 378 |
76 165 |
56 824 |
52 061 |
47 581 |
Unallocable tax penalties |
.. |
.. |
.. |
23 546 |
33 321 |
36 250 |
56 836 |
35 530 |
30 767 |
24 783 |
6100 Paid solely by business |
.. |
.. |
.. |
9 311 |
23 028 |
23 128 |
19 329 |
21 294 |
21 294 |
22 798 |
Nuclear contribution |
.. |
.. |
.. |
9 311 |
22 828 |
23 128 |
19 329 |
21 294 |
21 294 |
22 798 |
Medicine tax |
.. |
.. |
.. |
0 |
200 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Custom duties collected for the EU |
.. |
.. |
.. |
.. |
27 981 |
25 004 |
26 337 |
38 960 |
41 620 |
45 403 |
Total tax revenue on cash basis |
.. |
.. |
.. |
5 140 592 |
10 020 734 |
10 051 249 |
11 554 613 |
13 227 403 |
13 747 176 |
14 400 054 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
10 114 322 |
10 145 488 |
11 480 591 |
13 288 991 |
13 887 642 |
14 642 332 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
45 120 |
37 453 |
67 094 |
85 587 |
92 787 |
87 181 |
Social security contributions |
.. |
.. |
.. |
.. |
0 |
71 |
29 592 |
49 911 |
56 886 |
52 736 |
Duty for state procedures |
.. |
.. |
.. |
.. |
45 084 |
37 331 |
37 417 |
35 653 |
35 875 |
34 424 |
Other taxes |
.. |
.. |
.. |
.. |
36 |
51 |
85 |
23 |
26 |
21 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
-49 439 |
-53 707 |
-71 167 |
-48 414 |
-43 192 |
-37 311 |
Water fund tax |
.. |
.. |
.. |
.. |
-13 171 |
-14 444 |
-13 164 |
-12 305 |
-13 021 |
-12 225 |
Tax on foreign registered vehicles |
.. |
.. |
.. |
.. |
-1 655 |
-1 397 |
0 |
0 |
0 |
0 |
Environmental protection fee |
.. |
.. |
.. |
.. |
-446 |
-593 |
-520 |
-265 |
-241 |
-274 |
Air pollution levy |
.. |
.. |
.. |
.. |
-610 |
-53 |
0 |
0 |
0 |
0 |
Water pollution levy |
.. |
.. |
.. |
.. |
-186 |
0 |
0 |
0 |
0 |
0 |
Toxic waste levy |
.. |
.. |
.. |
.. |
-42 |
-130 |
0 |
0 |
0 |
0 |
Noise abatement levy |
.. |
.. |
.. |
.. |
-8 |
-19 |
0 |
0 |
0 |
0 |
Vehicle weight fee |
.. |
.. |
.. |
.. |
0 |
-820 |
-624 |
0 |
0 |
0 |
Unallocable tax penalties |
.. |
.. |
.. |
.. |
-33 320 |
-36 250 |
-56 836 |
-35 530 |
-30 767 |
-24 783 |
Tax on home-workers |
.. |
.. |
.. |
.. |
0 |
-1 |
-23 |
-29 |
-32 |
-29 |
Specific sectors' surtax correction |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
-285 |
870 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
1 762 |
1 585 |
1 503 |
1 229 |
1 235 |
1 163 |
Miscellaneous differences |
.. |
.. |
.. |
.. |
-2 687 |
-9 |
-2 |
-1 |
-16 |
0 |
Inheritance tax |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Gift tax |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Property transfer tax |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Rounding |
.. |
.. |
.. |
.. |
4 |
0 |
-2 |
-1 |
4 |
0 |
Taxes on income and profits |
.. |
.. |
.. |
.. |
-2 087 |
0 |
0 |
0 |
0 |
0 |
Corporate income tax |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Customs duties |
.. |
.. |
.. |
.. |
-603 |
-9 |
0 |
0 |
-20 |
0 |
Vehicle weight fee |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Environment petrol tax |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Social security contributions |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Credit institutions' special tax |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
10 109 078 |
10 130 810 |
11 478 019 |
13 327 392 |
13 938 456 |
14 693 365 |
Imputed social contributions |
.. |
.. |
.. |
.. |
21 113 |
24 841 |
21 669 |
28 783 |
15 438 |
18 607 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
10 130 191 |
10 155 651 |
11 499 688 |
13 356 175 |
13 953 894 |
14 711 972 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 2002, data are on accrual basis. Heading 5121: the aggregate figure for excise tax revenues is on a cash basis. Revenue from specific excises is in several cases reported on an accrual basis. Tax base for "Environment petrol tax" is broader than petrol only. Heading 5123: part of environmentally related payments is attributable to Local government. It is not possible to present a more detailed breakdown of these figures. |
||||||||||
Source: Ministry of Finance, Economic Department. |
||||||||||
Table 5.14. Iceland: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million ISK
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
60 |
4 731 |
114 932 |
254 556 |
531 760 |
540 276 |
676 142 |
812 002 |
1 265 609 |
981 364 |
1000 Taxes on income, profits and capital gains |
13 |
1 211 |
34 106 |
101 473 |
241 378 |
239 664 |
315 577 |
380 979 |
429 545 |
482 568 |
1100 Of individuals |
12 |
1 092 |
30 908 |
88 492 |
180 070 |
197 318 |
258 623 |
297 979 |
337 457 |
373 009 |
1110 On income and profits |
.. |
.. |
.. |
88 492 |
180 070 |
197 318 |
258 623 |
297 979 |
337 457 |
373 009 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
1200 Corporate |
1 |
119 |
3 198 |
8 356 |
32 555 |
14 609 |
40 479 |
52 544 |
62 152 |
79 993 |
1210 On profits |
.. |
.. |
.. |
8 356 |
32 555 |
14 609 |
40 479 |
52 544 |
62 152 |
79 993 |
1220 On capital gains |
.. |
.. |
.. |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
0 |
0 |
0 |
4 625 |
28 754 |
27 737 |
16 475 |
30 457 |
29 936 |
29 566 |
2000 Social security contributions |
5 |
102 |
3 607 |
19 680 |
39 594 |
63 599 |
69 899 |
79 707 |
85 370 |
89 649 |
2100 Employees |
0 |
0 |
315 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
5 |
102 |
3 292 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
19 680 |
39 594 |
63 599 |
69 899 |
79 707 |
85 370 |
89 649 |
2410 On a payroll basis |
.. |
.. |
.. |
19 680 |
39 594 |
63 599 |
69 899 |
79 707 |
85 370 |
89 649 |
2420 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
3000 Taxes on payroll and workforce |
1 |
180 |
4 071 |
184 |
1 519 |
2 827 |
6 534 |
6 638 |
7 375 |
7 946 |
4000 Taxes on property |
2 |
297 |
9 689 |
19 983 |
32 523 |
38 068 |
46 493 |
43 487 |
432 554 |
53 958 |
4100 Recurrent taxes on immovable property |
1 |
138 |
4 131 |
10 107 |
20 567 |
28 542 |
30 664 |
34 879 |
38 654 |
43 364 |
4110 Households |
0 |
50 |
1 862 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
1 |
88 |
2 269 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
0 |
69 |
2 402 |
5 173 |
-8 |
3 849 |
8 886 |
657 |
359 |
346 |
4210 Individual |
.. |
29 |
1 476 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
40 |
926 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
0 |
6 |
235 |
765 |
1 663 |
2 613 |
2 437 |
2 919 |
3 719 |
4 268 |
4310 Estate and inheritance taxes |
0 |
6 |
235 |
765 |
1 663 |
2 613 |
2 437 |
2 919 |
3 719 |
4 268 |
4320 Gift taxes |
0 |
0 |
0 |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
1 |
84 |
2 921 |
3 143 |
9 484 |
2 656 |
3 973 |
4 327 |
4 853 |
4 581 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
113 |
460 |
146 |
233 |
362 |
384 594 |
528 |
4510 On net wealth |
.. |
.. |
.. |
0 |
0 |
.. |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
113 |
460 |
146 |
233 |
362 |
384 594 |
528 |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
681 |
356 |
263 |
299 |
343 |
376 |
871 |
5000 Taxes on goods and services |
37 |
2 834 |
58 943 |
112 245 |
214 988 |
190 131 |
226 619 |
262 828 |
295 844 |
330 795 |
5100 Taxes on production, sale, transfer, etc. |
37 |
2 778 |
56 564 |
100 669 |
191 957 |
178 995 |
215 271 |
250 095 |
277 088 |
311 200 |
5110 General taxes |
10 |
1 368 |
37 084 |
72 667 |
137 593 |
122 393 |
149 828 |
183 674 |
205 435 |
233 951 |
5111 Value added taxes |
0 |
0 |
32 698 |
72 667 |
137 593 |
122 393 |
149 828 |
183 674 |
205 435 |
233 951 |
5112 Sales tax |
10 |
1 368 |
4 386 |
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 |
27 |
1 410 |
19 480 |
28 002 |
54 364 |
56 603 |
65 444 |
66 421 |
71 653 |
77 249 |
5121 Excise duties |
1 |
311 |
2 346 |
23 585 |
45 891 |
46 711 |
55 171 |
56 909 |
61 710 |
67 717 |
5122 Profits of fiscal monopolies |
5 |
263 |
5 986 |
.. |
0 |
0 |
.. |
.. |
.. |
.. |
5123 Customs and import duties |
20 |
715 |
9 181 |
2 702 |
5 446 |
5 950 |
5 815 |
4 989 |
5 087 |
3 912 |
5124 Taxes on exports |
1 |
2 |
0 |
1 |
0 |
2 |
0 |
0 |
0 |
0 |
5125 Taxes on investment goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
1 |
69 |
1 404 |
1 715 |
3 026 |
3 940 |
4 457 |
4 523 |
4 856 |
5 620 |
5127 Other taxes on internat. trade and transactions |
0 |
50 |
563 |
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 |
1 |
56 |
2 379 |
11 576 |
23 032 |
11 135 |
11 347 |
12 733 |
18 756 |
19 595 |
5210 Recurrent taxes |
1 |
56 |
2 379 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5211 Paid by households: motor vehicles |
0 |
10 |
970 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5212 Paid by others: motor vehicles |
0 |
41 |
1 331 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5213 Paid in respect of other goods |
0 |
5 |
78 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5220 Non-recurrent taxes |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
2 |
107 |
4 516 |
991 |
1 758 |
5 988 |
11 020 |
38 364 |
14 921 |
16 448 |
6100 Paid solely by business |
2 |
107 |
4 145 |
418 |
628 |
763 |
5 255 |
32 477 |
9 099 |
10 331 |
6200 Other |
0 |
0 |
371 |
573 |
1 130 |
5 225 |
5 766 |
5 887 |
5 822 |
6 117 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
.. |
.. |
1 085 |
1 304 |
1 558 |
2 780 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
148 |
176 |
261 |
438 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
937 |
1 128 |
1 297 |
2 341 |
Total tax revenue on cash basis |
60 |
4 731 |
114 932 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
254 556 |
531 760 |
540 276 |
676 142 |
812 002 |
1 265 609 |
981 364 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
-765 |
-1 663 |
-2 613 |
-2 437 |
-2 919 |
-3 719 |
-4 268 |
Estate and inheritance taxes (4310) |
.. |
.. |
.. |
-765 |
-1 663 |
-2 613 |
-2 437 |
-2 919 |
-3 719 |
-4 268 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
253 791 |
530 097 |
537 662 |
673 704 |
809 084 |
1 261 890 |
977 096 |
Imputed social contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
253 791 |
530 097 |
537 662 |
673 704 |
809 084 |
1 261 890 |
977 096 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 1998 data are on accrual basis. The 2016 figure for Iceland includes the one-off revenues from stability contributions. |
||||||||||
Source: Ministry of Finance, Economic Department. |
||||||||||
Table 5.15. Ireland: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
317 |
4 046 |
12 260 |
33 344 |
59 930 |
45 311 |
50 788 |
60 657 |
63 470 |
66 916 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
33 136 |
59 657 |
45 082 |
50 542 |
60 331 |
63 160 |
66 581 |
1000 Taxes on income, profits and capital gains |
82 |
1 478 |
4 662 |
14 551 |
24 521 |
17 544 |
20 482 |
26 044 |
27 370 |
29 078 |
1100 Of individuals |
53 |
1 294 |
4 059 |
10 650 |
18 127 |
13 592 |
16 204 |
19 167 |
20 013 |
20 876 |
1110 On income and profits |
53 |
1 286 |
4 023 |
9 876 |
15 029 |
13 247 |
15 836 |
18 498 |
19 193 |
20 050 |
Income tax |
66 |
1 286 |
4 023 |
9 876 |
15 029 |
13 247 |
15 836 |
18 498 |
19 193 |
20 050 |
Surtax |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Income tax paid by corporations |
-17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1120 On capital gains |
0 |
8 |
36 |
774 |
3 097 |
345 |
369 |
669 |
820 |
826 |
1200 Corporate |
29 |
184 |
603 |
3 900 |
6 395 |
3 945 |
4 273 |
6 873 |
7 353 |
8 198 |
1210 On profits |
29 |
184 |
603 |
3 900 |
6 395 |
3 945 |
4 273 |
6 873 |
7 353 |
8 198 |
Corporation profits tax |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Corporation tax |
0 |
176 |
603 |
3 885 |
6 393 |
3 944 |
4 272 |
6 872 |
7 352 |
8 197 |
Income tax paid by corporation |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Agricultural produce duty |
0 |
6 |
0 |
14 |
1 |
1 |
1 |
1 |
1 |
1 |
1220 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
0 |
0 |
0 |
2 |
0 |
7 |
4 |
4 |
4 |
4 |
2000 Social security contributions |
21 |
578 |
1 729 |
3 947 |
8 126 |
8 442 |
9 019 |
10 218 |
10 717 |
11 439 |
2100 Employees |
10 |
190 |
570 |
943 |
1 909 |
3 179 |
3 290 |
3 547 |
3 461 |
3 740 |
2110 On a payroll basis |
.. |
.. |
570 |
943 |
1 909 |
3 179 |
3 290 |
3 547 |
3 461 |
3 740 |
2120 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
10 |
380 |
1 092 |
2 814 |
5 796 |
4 932 |
5 326 |
6 211 |
6 653 |
7 177 |
2210 On a payroll basis |
.. |
.. |
1 092 |
2 814 |
5 796 |
4 932 |
5 326 |
6 211 |
6 653 |
7 177 |
2220 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
0 |
8 |
67 |
190 |
421 |
331 |
403 |
460 |
603 |
522 |
2310 On a payroll basis |
.. |
.. |
67 |
190 |
421 |
331 |
403 |
460 |
603 |
522 |
2320 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
9 |
159 |
15 |
411 |
310 |
314 |
357 |
390 |
431 |
4000 Taxes on property |
48 |
213 |
569 |
1 902 |
4 789 |
2 389 |
3 632 |
3 918 |
3 842 |
3 821 |
4100 Recurrent taxes on immovable property |
39 |
139 |
312 |
587 |
1 233 |
1 322 |
1 724 |
1 864 |
1 817 |
1 826 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
0 |
1 |
0 |
0 |
0 |
0 |
536 |
169 |
0 |
0 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
4220 Corporate |
.. |
.. |
.. |
0 |
0 |
0 |
536 |
169 |
0 |
0 |
4300 Estate, inheritance and gift taxes |
6 |
14 |
48 |
225 |
405 |
235 |
278 |
401 |
411 |
448 |
4310 Estate and inheritance taxes |
6 |
14 |
45 |
210 |
337 |
192 |
259 |
365 |
376 |
417 |
Estate duty |
5 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Legacy duty |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Succession duty |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
0 |
0 |
3 |
15 |
68 |
43 |
20 |
36 |
34 |
31 |
4400 Taxes on financial and capital transactions |
3 |
59 |
209 |
1 090 |
3 151 |
832 |
1 093 |
1 484 |
1 613 |
1 547 |
Stamp duty |
3 |
59 |
209 |
1 090 |
3 151 |
832 |
1 093 |
1 484 |
1 613 |
1 547 |
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 |
167 |
1 769 |
5 141 |
12 721 |
21 809 |
16 390 |
17 071 |
19 781 |
20 654 |
21 706 |
5100 Taxes on production, sale, transfer, etc. |
155 |
1 741 |
4 940 |
12 166 |
20 710 |
15 090 |
15 542 |
17 834 |
18 749 |
19 697 |
5110 General taxes |
18 |
597 |
2 500 |
7 643 |
14 355 |
10 067 |
10 372 |
11 956 |
12 802 |
13 111 |
5111 Value added taxes |
0 |
597 |
2 500 |
7 643 |
14 355 |
10 067 |
10 372 |
11 956 |
12 802 |
13 111 |
Value added tax |
.. |
597 |
2 500 |
7 643 |
14 355 |
10 067 |
10 372 |
11 956 |
12 802 |
13 111 |
5112 Sales tax |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Turnover tax |
18 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Wholesale tax |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5113 Other |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
137 |
1 143 |
2 440 |
4 523 |
6 354 |
5 023 |
5 170 |
5 878 |
5 948 |
6 585 |
5121 Excise duties |
124 |
1 045 |
2 084 |
4 402 |
6 125 |
4 859 |
5 013 |
5 474 |
5 766 |
6 163 |
Beer |
19 |
192 |
356 |
475 |
459 |
316 |
363 |
418 |
429 |
419 |
Oils |
31 |
330 |
745 |
1 491 |
2 204 |
2 099 |
2 035 |
2 120 |
2 179 |
2 233 |
Spirits |
16 |
148 |
153 |
241 |
363 |
244 |
282 |
313 |
343 |
352 |
Table waters |
0 |
11 |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tobacco |
50 |
187 |
419 |
1 035 |
1 192 |
1 160 |
1 064 |
1 055 |
1 098 |
1 397 |
Wine, cider, perry |
1 |
18 |
46 |
154 |
297 |
266 |
354 |
414 |
440 |
446 |
Motor vehicle (incl. tyres) |
7 |
148 |
331 |
985 |
1 554 |
395 |
459 |
702 |
814 |
850 |
Others |
1 |
11 |
11 |
20 |
57 |
379 |
457 |
451 |
464 |
467 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
10 |
62 |
147 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5124 Taxes on exports |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
UE agriculture levies |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5125 Taxes on investment goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
3 |
21 |
171 |
122 |
229 |
164 |
157 |
404 |
357 |
520 |
Duty on betting |
2 |
19 |
37 |
59 |
36 |
30 |
26 |
37 |
50 |
52 |
Sweepstakes duty |
1 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bank levy |
0 |
0 |
46 |
61 |
66 |
-70 |
-23 |
190 |
96 |
247 |
Other |
0 |
1 |
88 |
2 |
127 |
204 |
154 |
178 |
210 |
221 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
14 |
37 |
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 |
11 |
28 |
201 |
555 |
1 100 |
1 300 |
1 530 |
1 947 |
1 904 |
2 009 |
5210 Recurrent taxes |
11 |
28 |
201 |
555 |
1 100 |
1 300 |
1 530 |
1 947 |
1 904 |
2 009 |
5211 Paid by households: motor vehicles |
6 |
14 |
100 |
373 |
723 |
768 |
885 |
890 |
833 |
809 |
5212 Paid by others: motor vehicles |
5 |
11 |
82 |
124 |
239 |
256 |
284 |
281 |
263 |
255 |
5213 Paid in respect of other goods |
0 |
3 |
20 |
58 |
138 |
276 |
360 |
776 |
809 |
944 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
0 |
0 |
0 |
0 |
6 |
23 |
12 |
12 |
8 |
6100 Paid solely by business |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
.. |
.. |
0 |
0 |
6 |
23 |
12 |
12 |
8 |
Custom duties collected for the EU |
.. |
.. |
.. |
208 |
273 |
229 |
247 |
327 |
311 |
334 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
843 |
1 073 |
816 |
555 |
523 |
523 |
Tax expenditure component |
.. |
.. |
.. |
.. |
843 |
1 073 |
816 |
555 |
523 |
523 |
Transfer component |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
.. |
0 |
Total tax revenue on cash basis |
317 |
4 046 |
12 260 |
32 978 |
59 976 |
45 342 |
50 642 |
60 324 |
62 927 |
66 793 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
33 344 |
59 930 |
45 311 |
50 788 |
60 657 |
63 470 |
66 916 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
178 |
178 |
177 |
177 |
178 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
843 |
1 073 |
816 |
555 |
523 |
523 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
33 344 |
60 773 |
46 561 |
51 782 |
61 389 |
64 170 |
67 617 |
Imputed social contributions |
.. |
.. |
.. |
1 366 |
2 579 |
1 053 |
1 402 |
1 182 |
1 337 |
1 214 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
34 710 |
63 352 |
47 614 |
53 185 |
62 571 |
65 507 |
68 831 |
.. Not available |
||||||||||
Note: The personal income tax data shown for the country table for Ireland is different to the ESA2010 presentation as the expenditure component of the payable tax credits are excluded in accordance with the OECD Interpretative Guide. The data for years 1965 to 1973 are on fiscal year basis (commencing on 1st April) and are therefore not strictly comparable with the data for later years, which are on a calendar year basis. From 1998, data are on accrual basis. Heading 1200: Capital gains taxes paid by corporations are included in heading 1210. Heading 2100: Includes contributions by self-employed and certain voluntary contributions. Heading 2200: Since 1976 income tax paid by corporations and corporation profits tax have been replaced by corporation tax. Heading 5111: Includes arrears of the wholesale and turnover taxes. Tax receipts in 1988 were inflated by the success of the new arrangements for assessment and collection of tax.These arrangements included an amnesty for tax arrears paid by 30th September. This amnesty waived penalities and interest charge tax. It resulted in payments of 631 millons of euros spread across the main tax headings. |
||||||||||
Source: Annual Report of he Revenue Commissioners, Financial Accounts and National Income and Expenditure Accounts. |
||||||||||
Table 5.16. Israel: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million ILS
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
188 276 |
251 291 |
268 555 |
325 343 |
364 250 |
381 575 |
413 433 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
74 551 |
91 522 |
78 265 |
101 382 |
113 841 |
120 497 |
146 948 |
1100 Of individuals |
.. |
.. |
.. |
54 753 |
56 426 |
48 214 |
57 212 |
70 760 |
75 604 |
85 410 |
1110 On income and profits |
.. |
.. |
.. |
53 698 |
55 205 |
47 550 |
55 782 |
68 280 |
72 964 |
79 410 |
On wages – deduction at source |
.. |
.. |
.. |
45 278 |
45 507 |
40 159 |
46 359 |
53 962 |
58 218 |
62 430 |
On self employement income – deduction at source |
.. |
.. |
.. |
2 655 |
3 676 |
3 135 |
3 891 |
4 880 |
4 453 |
5 243 |
On self employement income – other |
.. |
.. |
.. |
5 764 |
6 022 |
4 256 |
5 532 |
9 438 |
10 293 |
11 737 |
1120 On capital gains |
.. |
.. |
.. |
1 055 |
1 221 |
664 |
1 430 |
2 480 |
2 640 |
6 000 |
1200 Corporate |
.. |
.. |
.. |
18 001 |
30 210 |
23 113 |
36 639 |
34 676 |
37 767 |
41 909 |
1210 On profits |
.. |
.. |
.. |
16 109 |
27 582 |
22 291 |
33 939 |
33 476 |
36 667 |
40 049 |
deduction at source |
.. |
.. |
.. |
1 991 |
2 550 |
2 271 |
2 611 |
3 075 |
2 902 |
3 309 |
In lieu of VAT on the profits of Financial Institutions |
.. |
.. |
.. |
1 290 |
2 200 |
1 920 |
2 440 |
1 910 |
1 990 |
2 070 |
Other |
.. |
.. |
.. |
12 828 |
22 832 |
18 100 |
28 888 |
28 491 |
31 775 |
34 670 |
1220 On capital gains |
.. |
.. |
.. |
1 892 |
2 628 |
822 |
2 700 |
1 200 |
1 100 |
1 860 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
1 797 |
4 886 |
6 938 |
7 531 |
8 405 |
7 126 |
19 629 |
Tax deducted at the source on the capital market |
.. |
.. |
.. |
1 797 |
4 886 |
6 938 |
7 531 |
8 405 |
7 126 |
19 629 |
2000 Social security contributions |
.. |
.. |
.. |
27 565 |
37 909 |
45 343 |
53 364 |
59 561 |
63 452 |
66 783 |
2100 Employees |
.. |
.. |
.. |
15 771 |
23 093 |
27 788 |
31 537 |
34 692 |
35 913 |
37 884 |
2110 On a payroll basis |
.. |
.. |
.. |
15 771 |
23 093 |
27 788 |
31 537 |
34 692 |
35 913 |
37 884 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
8 182 |
9 960 |
11 427 |
15 026 |
17 247 |
19 453 |
20 596 |
2210 On a payroll basis |
.. |
.. |
.. |
8 182 |
9 960 |
11 427 |
15 026 |
17 247 |
19 453 |
20 596 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
3 612 |
4 856 |
6 128 |
6 802 |
7 622 |
8 085 |
8 303 |
2310 On a payroll basis |
.. |
.. |
.. |
3 612 |
4 856 |
6 128 |
6 802 |
7 622 |
8 085 |
8 303 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
.. |
.. |
.. |
6 850 |
9 920 |
10 280 |
12 780 |
13 770 |
14 070 |
15 196 |
Employers tax on the the non-profit sector other than govt |
.. |
.. |
.. |
1 250 |
1 500 |
320 |
390 |
410 |
300 |
404 |
In lieu of VAT on the wage-bill in the non-profit sector |
.. |
.. |
.. |
4 260 |
6 580 |
7 650 |
9 540 |
10 320 |
10 770 |
11 203 |
In lieu VAT on the wage-bill in Financial Institutions |
.. |
.. |
.. |
1 340 |
1 840 |
2 310 |
2 850 |
3 040 |
3 000 |
3 589 |
4000 Taxes on property |
.. |
.. |
.. |
16 935 |
24 282 |
28 817 |
32 680 |
38 804 |
39 208 |
41 279 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
11 311 |
16 156 |
18 768 |
21 541 |
23 765 |
24 362 |
24 874 |
Land tax |
.. |
.. |
.. |
442 |
52 |
48 |
59 |
44 |
18 |
21 |
4110 Households |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4120 Others |
.. |
.. |
.. |
10 869 |
16 104 |
18 720 |
21 483 |
23 721 |
24 344 |
24 853 |
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 |
.. |
.. |
.. |
3 181 |
3 555 |
4 071 |
4 532 |
6 732 |
6 599 |
6 642 |
Transaction tax on the buyer of real estate |
.. |
.. |
.. |
1 972 |
3 084 |
4 024 |
4 513 |
6 731 |
6 593 |
6 638 |
Transaction tax on the seller of real estate |
.. |
.. |
.. |
206 |
404 |
27 |
19 |
1 |
6 |
4 |
Stamp tax |
.. |
.. |
.. |
1 003 |
67 |
20 |
0 |
0 |
0 |
0 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
2 443 |
4 572 |
5 979 |
6 607 |
8 307 |
8 247 |
9 763 |
4510 On net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
2 443 |
4 572 |
5 979 |
6 607 |
8 307 |
8 247 |
9 763 |
Capital gains tax on real estate |
.. |
.. |
.. |
2 443 |
4 572 |
5 979 |
6 607 |
8 307 |
8 247 |
9 763 |
4600 Other recurrent taxes on property |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
.. |
.. |
.. |
62 375 |
87 658 |
105 850 |
125 137 |
138 274 |
144 348 |
143 227 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
57 887 |
81 107 |
98 092 |
116 335 |
128 277 |
134 422 |
133 293 |
5110 General taxes |
.. |
.. |
.. |
49 876 |
67 569 |
79 945 |
97 357 |
107 765 |
112 866 |
110 971 |
5111 Value added taxes |
.. |
.. |
.. |
39 805 |
53 982 |
65 508 |
81 524 |
90 824 |
91 999 |
94 531 |
5112 Sales tax |
.. |
.. |
.. |
10 071 |
13 587 |
14 437 |
15 833 |
16 941 |
20 867 |
16 440 |
On domestic production |
.. |
.. |
.. |
662 |
287 |
291 |
457 |
450 |
313 |
290 |
On imports |
.. |
.. |
.. |
9 409 |
13 300 |
14 146 |
15 376 |
16 491 |
20 554 |
16 150 |
5113 Other |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
8 012 |
13 538 |
18 147 |
18 978 |
20 512 |
21 556 |
22 322 |
5121 Excise duties |
.. |
.. |
.. |
6 595 |
11 323 |
15 458 |
16 680 |
17 642 |
18 267 |
19 312 |
On domestically refined fuel |
.. |
.. |
.. |
5 666 |
10 590 |
14 637 |
15 876 |
17 008 |
17 679 |
18 757 |
On domestically processed tobacco products |
.. |
.. |
.. |
929 |
733 |
821 |
804 |
634 |
588 |
555 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
1 417 |
2 215 |
2 689 |
2 298 |
2 870 |
3 289 |
3 010 |
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 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 perform activities |
.. |
.. |
.. |
4 488 |
6 551 |
7 758 |
8 803 |
9 997 |
9 927 |
9 934 |
5210 Recurrent taxes |
.. |
.. |
.. |
4 488 |
6 551 |
7 758 |
8 803 |
9 997 |
9 927 |
9 934 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
1 436 |
1 895 |
2 274 |
2 872 |
3 179 |
3 396 |
3 623 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
479 |
632 |
758 |
957 |
1 060 |
1 132 |
1 208 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
2 574 |
4 025 |
4 726 |
4 973 |
5 759 |
5 399 |
5 104 |
Licences collected by the Ministry of Transportation |
.. |
.. |
.. |
257 |
535 |
350 |
132 |
196 |
120 |
61 |
Licences collected by the Ministry of Communication |
.. |
.. |
.. |
151 |
0 |
274 |
299 |
338 |
325 |
199 |
Licences collected by other ministries |
.. |
.. |
.. |
1 587 |
2 605 |
2 990 |
3 227 |
3 781 |
3 467 |
3 320 |
Business and professional licences paid locally |
.. |
.. |
.. |
528 |
799 |
1 011 |
1 190 |
1 317 |
1 355 |
1 386 |
Other local authority fees |
.. |
.. |
.. |
51 |
86 |
101 |
125 |
128 |
133 |
138 |
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 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
.. |
87 |
911 |
1 415 |
1 253 |
1 589 |
Tax expenditure component |
.. |
.. |
.. |
.. |
0 |
3 |
32 |
67 |
70 |
0 |
Transfer component |
.. |
.. |
.. |
.. |
0 |
84 |
879 |
1 348 |
1 183 |
1 589 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Transfer component |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total tax revenue on cash basis |
.. |
.. |
.. |
188 276 |
251 291 |
268 555 |
325 343 |
364 250 |
381 575 |
413 433 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
188 276 |
251 291 |
268 555 |
325 343 |
364 250 |
381 575 |
413 433 |
Imputed social contributions |
.. |
.. |
.. |
6 173 |
7 132 |
8 204 |
9 086 |
9 182 |
9 100 |
9 214 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
194 449 |
258 424 |
276 760 |
334 428 |
373 432 |
390 676 |
422 647 |
.. Not available |
||||||||||
Note: Year ending 31st December. Data are on a cash basis. The statistical data for Israel are supplied by and under the resposibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of International law. |
||||||||||
Source: Israel Central Bureau of Statistics and Israel Ministry of Finance. |
||||||||||
Table 5.17. Italy: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
5 505 |
60 422 |
265 116 |
503 096 |
671 189 |
671 912 |
706 829 |
708 768 |
714 911 |
727 790 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
501 560 |
668 928 |
669 687 |
704 939 |
706 522 |
712 678 |
725 495 |
1000 Taxes on income, profits and capital gains |
982 |
18 821 |
96 707 |
166 912 |
226 498 |
219 547 |
233 294 |
225 934 |
228 368 |
230 868 |
1100 Of individuals |
603 |
13 940 |
69 654 |
124 918 |
172 136 |
180 512 |
185 996 |
184 622 |
183 714 |
186 953 |
1110 On income and profits |
603 |
13 796 |
68 786 |
124 233 |
172 122 |
180 505 |
185 991 |
184 619 |
183 710 |
186 948 |
Personal income tax |
0 |
11 538 |
57 318 |
121 211 |
162 644 |
173 991 |
175 921 |
173 007 |
173 709 |
176 822 |
Local income tax paid by households |
0 |
829 |
4 492 |
67 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on income from investiments (60%) |
319 |
55 |
15 |
0 |
0 |
0 |
11 |
80 |
87 |
54 |
10% Surcharge on income |
94 |
37 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10% proportional surcharge |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Withholding tax on company dividends paid by households |
23 |
51 |
496 |
110 |
542 |
393 |
564 |
875 |
1 134 |
1 144 |
Law 1177 proportional surcharge (60%) |
39 |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Direct taxes 5% proportional surcharge (60%) |
0 |
8 |
72 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Additional Treasury increase (60%) |
23 |
6 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Decree 1132 revenues (60%) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on households |
65 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Rental value tax |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Driving licence tax |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Municipal surcharge on buildings (40%) |
37 |
5 |
0 |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
Withholding tax on income from deposits paid by households |
0 |
1 206 |
6 223 |
2 823 |
8 402 |
5 440 |
8 994 |
10 076 |
8 158 |
8 280 |
Direct taxes refund (60%) |
0 |
0 |
41 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
0 |
53 |
123 |
0 |
534 |
681 |
501 |
581 |
622 |
648 |
1120 On capital gains |
0 |
144 |
867 |
685 |
14 |
7 |
5 |
3 |
4 |
5 |
Tax on capital gains on land |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Municipal capital gains tax on buildings paid by households (60%) |
.. |
144 |
867 |
685 |
14 |
7 |
5 |
3 |
4 |
5 |
1200 Corporate |
379 |
4 710 |
26 605 |
34 699 |
50 529 |
36 740 |
41 194 |
33 530 |
36 311 |
36 344 |
1210 On profits |
379 |
4 494 |
26 027 |
34 242 |
50 520 |
36 736 |
41 190 |
33 528 |
36 309 |
36 341 |
Corporation tax |
0 |
1 245 |
9 042 |
28 877 |
47 192 |
34 841 |
39 160 |
31 927 |
34 548 |
34 579 |
Municipal surcharge on buildings (60%) |
37 |
8 |
0 |
32 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on income from investments (40%) |
213 |
37 |
10 |
0 |
0 |
0 |
8 |
54 |
58 |
36 |
Company franchise and liabilities tax |
88 |
12 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Law 1177 proportional surcharge (40%) |
26 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Direct taxes 5% proportional surcharge (40%) |
0 |
20 |
48 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Decree 1132 revenues (40%) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Additional Treasury increase (40%) |
15 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Withholding tax on company dividends paid by firms |
0 |
77 |
745 |
166 |
0 |
0 |
0 |
0 |
0 |
0 |
Withholding tax on income from deposits paid by firms |
0 |
1 810 |
9 334 |
4 235 |
2 370 |
605 |
1 464 |
759 |
614 |
623 |
Local income tax paid by firms |
0 |
1 245 |
6 738 |
100 |
15 |
13 |
12 |
12 |
8 |
15 |
Direct taxes refund (40%) |
0 |
0 |
27 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
0 |
36 |
82 |
832 |
943 |
1 277 |
546 |
776 |
1 081 |
1 088 |
1220 On capital gains |
0 |
216 |
578 |
457 |
9 |
4 |
4 |
2 |
2 |
3 |
Municipal capital gains tax on buildings paid by firms (40%) |
.. |
216 |
578 |
457 |
9 |
4 |
4 |
2 |
2 |
3 |
1300 Unallocable between 1100 and 1200 |
0 |
171 |
448 |
7 295 |
3 833 |
2 295 |
6 104 |
7 782 |
8 343 |
7 571 |
Refunds tax on income |
.. |
-240 |
-1 768 |
-5 175 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
.. |
412 |
2 216 |
12 470 |
3 833 |
2 295 |
6 104 |
7 782 |
8 343 |
7 571 |
2000 Social security contributions |
1 881 |
22 976 |
87 256 |
143 629 |
200 772 |
209 122 |
210 462 |
214 376 |
215 856 |
220 622 |
2100 Employees |
.. |
4 171 |
16 753 |
27 333 |
35 715 |
37 598 |
39 284 |
39 805 |
39 977 |
40 872 |
2110 On a payroll basis |
.. |
.. |
.. |
27 333 |
35 715 |
37 598 |
39 284 |
39 805 |
39 977 |
40 872 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
17 152 |
62 540 |
99 904 |
137 924 |
144 281 |
141 629 |
143 273 |
143 989 |
147 305 |
2210 On a payroll basis |
.. |
.. |
.. |
99 904 |
137 924 |
144 281 |
141 629 |
143 273 |
143 989 |
147 305 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
1 654 |
7 962 |
16 392 |
27 133 |
27 243 |
29 549 |
31 298 |
31 890 |
32 445 |
2310 On a payroll basis |
.. |
.. |
.. |
16 392 |
27 133 |
27 243 |
29 549 |
31 298 |
31 890 |
32 445 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
1 881 |
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 |
387 |
890 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contributions to GESCAL |
.. |
387 |
890 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4000 Taxes on property |
397 |
2 248 |
5 983 |
23 360 |
32 646 |
32 441 |
43 883 |
46 259 |
46 902 |
44 864 |
4100 Recurrent taxes on immovable property |
96 |
7 |
1 |
9 354 |
12 778 |
9 663 |
20 748 |
25 558 |
21 692 |
22 069 |
Income tax on landowners |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Income tax on buildings |
12 |
2 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Income tax on luxury buildings |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Surcharge on land (provincial) |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Surcharge on land (municipal) |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Surcharge on buildings (provincial) |
26 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Surcharge on buildings (municipal) |
21 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Municipal real estate tax |
0 |
0 |
0 |
9 354 |
12 778 |
9 663 |
20 748 |
20 798 |
20 531 |
20 937 |
Tax on indivisible services (TASI) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4 760 |
1 161 |
1 132 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
0 |
0 |
0 |
14 |
1 |
2 118 |
2 547 |
231 |
396 |
355 |
4210 Individual |
.. |
.. |
.. |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
4220 Corporate |
.. |
.. |
.. |
9 |
1 |
2 118 |
2 547 |
231 |
396 |
355 |
4300 Estate, inheritance and gift taxes |
47 |
128 |
376 |
1 005 |
149 |
483 |
622 |
674 |
736 |
815 |
Inheritance and gift duty |
33 |
119 |
376 |
1 005 |
149 |
483 |
622 |
674 |
736 |
815 |
Estate duty |
11 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Proportional surcharge and premium |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
255 |
2 113 |
5 606 |
12 320 |
18 256 |
17 365 |
17 092 |
17 245 |
17 684 |
17 690 |
Registration tax |
120 |
1 048 |
2 421 |
6 794 |
9 410 |
9 019 |
7 353 |
7 625 |
8 129 |
8 541 |
Mortgage taxes and land registry duties |
22 |
190 |
469 |
1 067 |
2 525 |
2 071 |
1 841 |
1 529 |
1 613 |
1 723 |
5% proportional surcharge |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Additional surcharge |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Stamp duties and surcharges accruing on cadastral acts |
104 |
751 |
2 185 |
4 459 |
6 321 |
6 275 |
7 898 |
7 600 |
7 526 |
6 969 |
Other |
0 |
123 |
530 |
0 |
0 |
0 |
0 |
491 |
416 |
457 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
98 |
151 |
916 |
985 |
309 |
4 231 |
1 148 |
4510 On net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
98 |
151 |
916 |
985 |
309 |
4 231 |
1 148 |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
569 |
1 311 |
1 896 |
1 889 |
2 242 |
2 163 |
2 787 |
5000 Taxes on goods and services |
2 173 |
15 990 |
74 280 |
140 316 |
169 608 |
176 638 |
185 320 |
191 881 |
201 318 |
206 879 |
5100 Taxes on production, sale, transfer, etc. |
2 037 |
15 251 |
67 083 |
125 745 |
152 930 |
158 550 |
162 707 |
169 851 |
176 394 |
181 484 |
Direct taxes refund |
0 |
-73 |
-86 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5110 General taxes |
710 |
9 438 |
38 940 |
77 473 |
95 623 |
97 586 |
93 921 |
100 692 |
102 378 |
107 901 |
5111 Value added taxes |
0 |
9 438 |
38 940 |
77 473 |
95 623 |
97 586 |
93 921 |
100 692 |
102 378 |
107 901 |
VAT |
.. |
9 438 |
38 940 |
77 473 |
95 623 |
97 586 |
93 921 |
100 692 |
102 378 |
107 901 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
710 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
General tax on receipts |
662 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Compensation tax on imported products |
48 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
1 327 |
5 886 |
28 048 |
48 272 |
57 307 |
60 964 |
68 786 |
69 159 |
74 016 |
73 583 |
5121 Excise duties |
816 |
4 088 |
20 304 |
31 479 |
32 904 |
36 414 |
45 720 |
46 238 |
48 427 |
46 762 |
Duty on mineral oils |
465 |
3 462 |
15 928 |
22 172 |
23 252 |
22 884 |
26 332 |
25 759 |
25 687 |
26 160 |
Duty on spirits |
27 |
87 |
206 |
486 |
595 |
570 |
571 |
600 |
636 |
649 |
Duty on beer |
12 |
54 |
172 |
242 |
489 |
476 |
532 |
633 |
657 |
693 |
Duty on sugars |
22 |
25 |
68 |
120 |
0 |
5 |
10 |
5 |
5 |
5 |
Duty on electricity |
20 |
51 |
2 018 |
3 079 |
3 034 |
7 152 |
13 542 |
15 246 |
17 002 |
14 709 |
Duty on bananas |
9 |
53 |
97 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on coffee |
31 |
60 |
74 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on cocoa |
3 |
4 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on olive oil |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other duty |
44 |
190 |
1 037 |
5 201 |
5 385 |
5 268 |
4 659 |
3 898 |
4 417 |
4 520 |
Alcohol, spirits, liquor |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
On matches and flints |
13 |
22 |
47 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Meat |
26 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
In-bond surcharge |
0 |
81 |
650 |
174 |
143 |
54 |
67 |
90 |
17 |
19 |
Combustible materials |
39 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Construction materials |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise duty on sound and video |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on phonograph records |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Stamp duty on playing cards |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
66 |
0 |
0 |
5 |
6 |
5 |
7 |
7 |
6 |
7 |
5122 Profits of fiscal monopolies |
303 |
1 033 |
3 248 |
7 718 |
10 440 |
10 983 |
10 683 |
10 711 |
10 715 |
10 524 |
Duty on tobacco |
292 |
1 033 |
3 248 |
7 712 |
10 436 |
10 978 |
10 679 |
10 710 |
10 714 |
10 523 |
On salt |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on products of Monopoli di Stato |
1 |
0 |
0 |
6 |
4 |
5 |
4 |
1 |
1 |
1 |
5123 Customs and import duties |
142 |
261 |
1 164 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Common Customs tariff (CEE) |
0 |
0 |
836 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Customs and shipping duties |
115 |
14 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Administrative services duties |
11 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Tax on agriculture |
15 |
228 |
207 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other duties |
0 |
9 |
68 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Compensatory amounts |
0 |
9 |
53 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
67 |
483 |
3 141 |
9 029 |
13 932 |
13 567 |
12 383 |
12 210 |
14 107 |
14 024 |
Entertainment tax |
20 |
59 |
167 |
118 |
68 |
58 |
42 |
40 |
40 |
42 |
Stamp duty |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on advertisements |
6 |
56 |
168 |
389 |
392 |
384 |
424 |
405 |
446 |
451 |
Tax on lotto, lotteries, betting and Totocalcio game |
3 |
123 |
617 |
4 164 |
7 144 |
7 983 |
7 088 |
7 488 |
9 273 |
9 240 |
Casino takings, special duties, etc. |
0 |
0 |
0 |
158 |
152 |
192 |
130 |
112 |
134 |
116 |
Single tax on games of skill and betting-levied indirectly |
9 |
74 |
476 |
487 |
405 |
242 |
85 |
116 |
102 |
123 |
Aerotaxi passengers tax |
0 |
0 |
0 |
0 |
0 |
0 |
7 |
8 |
8 |
10 |
Local tax (including insurance) |
23 |
171 |
1 714 |
3 713 |
5 771 |
4 708 |
4 607 |
3 835 |
4 104 |
4 042 |
Bank levy for the National Resolution Fund |
0 |
0 |
0 |
0 |
.. |
.. |
.. |
206 |
0 |
0 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special Duty on foreign payments and currency selling |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5128 Other taxes |
0 |
21 |
192 |
46 |
31 |
0 |
0 |
0 |
767 |
2 273 |
ECSC taxes and contributions on sugar and other levies |
.. |
21 |
121 |
0 |
0 |
.. |
.. |
.. |
0 |
0 |
Other |
.. |
0 |
70 |
46 |
31 |
.. |
.. |
.. |
0 |
0 |
Bank cont. to the unique European Resolution Fund |
.. |
0 |
0 |
0 |
0 |
.. |
.. |
.. |
767 |
2 273 |
5130 Unallocable between 5110 and 5120 |
0 |
0 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
136 |
456 |
4 474 |
8 479 |
10 550 |
10 531 |
11 352 |
11 130 |
13 261 |
13 171 |
5210 Recurrent taxes |
136 |
456 |
4 474 |
8 479 |
10 550 |
1 155 |
1 359 |
1 653 |
1 665 |
1 801 |
Public motor vehicle register tax |
64 |
152 |
967 |
1 034 |
1 326 |
1 155 |
1 359 |
1 653 |
1 665 |
1 801 |
Tax on vehicles 5% proportional surcharge |
3 |
13 |
450 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Surcharge on diesel cars |
0 |
66 |
683 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Surcharge on gas cars |
0 |
0 |
171 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
3 433 |
4 652 |
4 628 |
4 487 |
4 710 |
5 109 |
5 045 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
1 006 |
1 332 |
1 300 |
1 395 |
1 446 |
1 507 |
1 504 |
Motor vehicle duty paid by firms |
.. |
.. |
.. |
1 006 |
1 332 |
1 300 |
1 395 |
1 446 |
1 507 |
1 504 |
5213 Paid in respect of other goods |
67 |
225 |
2 203 |
3 006 |
3 240 |
3 448 |
4 111 |
3 321 |
4 980 |
4 821 |
Law 1177 proportional surcharge |
22 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on signs |
2 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on dog tags |
0 |
7 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on hunting and fishing |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty on official franchises |
43 |
215 |
2 191 |
3 006 |
3 240 |
3 448 |
4 111 |
3 321 |
2 868 |
2 879 |
Television tax (households) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 112 |
1 942 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Motor vehicles, airplanes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Pro-Friuli tax on vehicles |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5300 Unallocable between 5100 and 5200 |
0 |
283 |
2 724 |
6 092 |
6 128 |
7 557 |
11 261 |
10 900 |
11 663 |
12 224 |
Indirect taxes refund |
.. |
0 |
160 |
288 |
616 |
693 |
477 |
715 |
700 |
722 |
Other |
.. |
283 |
2 564 |
5 804 |
5 512 |
6 864 |
10 784 |
10 185 |
10 963 |
11 502 |
6000 Other taxes |
72 |
0 |
0 |
27 343 |
39 404 |
31 939 |
31 980 |
28 072 |
20 234 |
22 262 |
6100 Paid solely by business |
0 |
.. |
.. |
27 343 |
39 404 |
31 939 |
31 980 |
28 072 |
20 234 |
22 262 |
6200 Other |
72 |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital levies |
2 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other taxes |
71 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
1 536 |
2 261 |
2 225 |
1 890 |
2 246 |
2 233 |
2 295 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
0 |
0 |
357 |
9 793 |
10 180 |
10 276 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
-109 |
206 |
8 615 |
8 927 |
9 056 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
109 |
151 |
1 178 |
1 253 |
1 220 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
0 |
0 |
2 401 |
4 866 |
2 401 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
2 401 |
4 866 |
2 401 |
.. |
Total tax revenue on cash basis |
5 505 |
60 422 |
265 116 |
488 738 |
653 836 |
659 704 |
689 299 |
711 837 |
710 008 |
725 712 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
503 096 |
671 189 |
671 912 |
706 829 |
708 768 |
714 911 |
727 790 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
-5 416 |
-5 470 |
-6 538 |
-9 786 |
-9 801 |
-9 965 |
-10 307 |
The tax for the urban solid waste disposal (TARSU) |
.. |
.. |
.. |
-4 387 |
-4 443 |
-5 519 |
-8 363 |
-8 519 |
-8 584 |
-8 883 |
Other |
.. |
.. |
.. |
-1 029 |
-1 027 |
-1 019 |
-1 423 |
-1 282 |
-1 381 |
-1 424 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
-109 |
206 |
8 615 |
8 927 |
9 056 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
464 |
567 |
561 |
738 |
750 |
780 |
783 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
498 144 |
666 286 |
665 826 |
697 987 |
708 332 |
714 653 |
727 322 |
Imputed social contributions |
.. |
.. |
.. |
3 884 |
3 980 |
3 984 |
4 093 |
3 938 |
4 021 |
4 111 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
502 028 |
670 266 |
669 810 |
702 080 |
712 270 |
718 674 |
731 433 |
.. Not available |
||||||||||
Note: The tax year ends in December 31th. As from 2000, revenues data are computed on accrual basis. As from 1997, revenues data are based on data provided to the European Union as for the Treaty of Maastricht excessive deficit procedure. Section 6000: Regional Tax on Productive Activities (IRAP); it is a tax on the value of production therefore its taxable base is different from other groups tax bases. Regarding the section “Taxes excluded National Accounts” the item “Others” includes: tax on the public areas utilization and tax on the collection and disposal of waste water. |
||||||||||
Source: Ministero dell’economia e delle finanze; Istituto nazionale di statistica. |
||||||||||
Table 5.18. Japan: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Billion JPY
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
6 172 |
62 443 |
130 843 |
136 236 |
146 248 |
132 484 |
146 405 |
163 533 |
164 963 |
171 751 |
1000 Taxes on income, profits and capital gains |
2 708 |
28 800 |
65 682 |
47 398 |
53 174 |
40 034 |
47 534 |
50 969 |
50 448 |
52 658 |
1100 Of individuals |
1 338 |
15 180 |
36 394 |
28 677 |
28 600 |
24 663 |
28 150 |
30 847 |
30 670 |
32 325 |
1110 On income and profits |
1 338 |
15 180 |
36 394 |
28 677 |
28 600 |
24 663 |
28 150 |
30 847 |
30 670 |
32 325 |
Income tax |
970 |
10 800 |
25 996 |
18 789 |
16 080 |
12 984 |
15 865 |
18 178 |
17 978 |
19 276 |
Prefectural inhabitants tax |
123 |
1 415 |
3 675 |
3 621 |
5 008 |
4 699 |
5 090 |
5 252 |
5 128 |
5 376 |
Municipal inhabitants tax |
220 |
2 890 |
6 475 |
6 044 |
7 294 |
6 795 |
7 015 |
7 224 |
7 365 |
7 471 |
Enterprise tax |
25 |
75 |
249 |
223 |
218 |
184 |
181 |
194 |
198 |
203 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
1 370 |
13 620 |
29 288 |
18 721 |
24 573 |
15 372 |
19 384 |
20 122 |
19 778 |
20 333 |
1210 On profits |
1 370 |
13 620 |
29 288 |
18 721 |
24 573 |
15 372 |
19 384 |
20 122 |
19 778 |
20 333 |
Corporation tax |
927 |
8 923 |
18 384 |
11 747 |
14 744 |
8 968 |
11 698 |
10 832 |
10 332 |
11 995 |
Prefectural inhabitants tax |
53 |
557 |
1 414 |
879 |
1 206 |
777 |
854 |
859 |
763 |
762 |
Municipal inhabitants tax |
85 |
1 297 |
3 198 |
2 176 |
3 015 |
1 954 |
2 157 |
2 324 |
2 392 |
2 224 |
Enterprise tax |
305 |
2 843 |
6 293 |
3 918 |
5 608 |
2 253 |
2 674 |
3 510 |
4 395 |
3 991 |
Local special corporate tax |
0 |
0 |
0 |
0 |
0 |
1 420 |
2 001 |
2 081 |
1 782 |
1 858 |
Local corporate tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
516 |
629 |
654 |
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 |
1 344 |
18 178 |
34 613 |
47 968 |
53 325 |
54 461 |
59 803 |
64 465 |
66 614 |
68 562 |
2100 Employees |
446 |
6 393 |
13 895 |
19 830 |
21 975 |
23 593 |
25 984 |
28 224 |
29 311 |
30 340 |
2110 On a payroll basis |
.. |
.. |
13 895 |
19 830 |
21 975 |
23 593 |
25 984 |
28 224 |
29 311 |
30 340 |
2120 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
588 |
9 267 |
16 649 |
22 456 |
24 243 |
24 674 |
27 143 |
29 479 |
30 560 |
31 637 |
2210 On a payroll basis |
.. |
.. |
16 649 |
22 456 |
24 243 |
24 674 |
27 143 |
29 479 |
30 560 |
31 637 |
2220 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
107 |
2 518 |
4 069 |
5 683 |
7 108 |
6 194 |
6 676 |
6 763 |
6 742 |
6 585 |
2310 On a payroll basis |
.. |
.. |
4 069 |
5 683 |
7 108 |
6 194 |
6 676 |
6 763 |
6 742 |
6 585 |
2320 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
203 |
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 |
498 |
5 114 |
12 296 |
14 294 |
13 138 |
12 878 |
12 940 |
13 400 |
13 772 |
14 073 |
4100 Recurrent taxes on immovable property |
319 |
3 326 |
7 099 |
10 414 |
9 949 |
10 225 |
9 882 |
10 005 |
10 165 |
10 323 |
Prefectural property tax |
4 |
8 |
15 |
11 |
14 |
5 |
2 |
2 |
3 |
4 |
Municipal property tax |
296 |
2 784 |
6 023 |
9 041 |
8 729 |
8 961 |
8 653 |
8 755 |
9 077 |
9 025 |
City planning tax |
19 |
469 |
942 |
1 318 |
1 202 |
1 256 |
1 227 |
1 244 |
1 262 |
1 277 |
Special landholding tax |
0 |
65 |
118 |
43 |
4 |
3 |
1 |
3 |
7 |
1 |
Water and land utilization tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Land value tax |
0 |
0 |
0 |
1 |
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 |
44 |
441 |
1 918 |
1 782 |
1 503 |
1 250 |
1 574 |
1 968 |
2 131 |
2 292 |
4310 Estate and inheritance taxes |
34 |
375 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Inheritance tax |
34 |
375 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
10 |
65 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Tax on gifts |
10 |
65 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
135 |
1 347 |
3 280 |
2 099 |
1 686 |
1 403 |
1 483 |
1 426 |
1 476 |
1 458 |
Bourse tax |
3 |
15 |
41 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Securities transaction |
8 |
209 |
748 |
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 |
83 |
841 |
1 894 |
1 532 |
1 202 |
1 024 |
1 126 |
1 050 |
1 079 |
1 052 |
Real property acquisition tax |
41 |
282 |
596 |
567 |
485 |
379 |
357 |
377 |
397 |
407 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
1 620 |
10 200 |
17 917 |
26 227 |
26 256 |
24 730 |
25 744 |
34 286 |
33 711 |
36 031 |
5100 Taxes on production, sale, transfer, etc. |
1 544 |
8 822 |
15 647 |
23 180 |
23 241 |
22 160 |
23 313 |
31 871 |
31 254 |
33 582 |
5110 General taxes |
0 |
0 |
5 778 |
12 350 |
12 841 |
12 675 |
13 479 |
22 400 |
21 931 |
22 249 |
5111 Value added taxes |
.. |
.. |
5 778 |
12 350 |
12 841 |
12 675 |
13 479 |
22 400 |
21 931 |
22 249 |
5112 Sales tax |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
1 544 |
8 822 |
9 868 |
10 830 |
10 400 |
9 485 |
9 834 |
9 470 |
9 323 |
11 333 |
5121 Excise duties |
1 062 |
6 674 |
8 637 |
9 837 |
9 374 |
8 622 |
8 728 |
8 351 |
8 316 |
10 241 |
Liquor tax |
353 |
1 424 |
1 935 |
1 816 |
1 524 |
1 389 |
1 371 |
1 338 |
1 320 |
1 304 |
Sugar excises |
29 |
43 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local gasoline tax |
46 |
278 |
361 |
296 |
302 |
294 |
275 |
264 |
261 |
256 |
Gasoline tax |
254 |
1 547 |
2 007 |
2 769 |
2 820 |
2 750 |
2 574 |
2 465 |
2 434 |
2 396 |
Liquefied petroleum gas tax |
0 |
30 |
31 |
28 |
27 |
24 |
21 |
18 |
17 |
17 |
Aviation fuel tax |
0 |
58 |
76 |
104 |
104 |
89 |
67 |
66 |
66 |
67 |
Commodity tax |
138 |
1 038 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Playing-card tax |
1 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Prefectural tobacco tax |
44 |
229 |
361 |
282 |
278 |
256 |
173 |
153 |
149 |
141 |
Municipal tobacco tax |
73 |
402 |
636 |
865 |
853 |
788 |
983 |
936 |
911 |
862 |
Timber delivery tax |
3 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Mineral product tax |
2 |
5 |
3 |
2 |
2 |
2 |
2 |
2 |
2 |
2 |
Electricity and gas tax |
54 |
386 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Diesel oil tax |
65 |
447 |
834 |
1 208 |
1 034 |
918 |
943 |
925 |
933 |
949 |
Vehicle acquisition tax |
0 |
270 |
613 |
464 |
425 |
192 |
193 |
137 |
146 |
190 |
Promotion of power resources development tax |
0 |
109 |
295 |
375 |
352 |
349 |
328 |
316 |
320 |
326 |
Petroleum and coal tax |
0 |
404 |
487 |
489 |
513 |
502 |
600 |
630 |
702 |
691 |
Tobacco tax |
0 |
0 |
996 |
876 |
925 |
908 |
1 038 |
954 |
914 |
864 |
Special tobacco tax |
0 |
0 |
0 |
264 |
214 |
163 |
161 |
148 |
141 |
134 |
5122 Profits of fiscal monopolies |
179 |
808 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Monopoly profits |
179 |
808 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5123 Customs and import duties |
222 |
786 |
928 |
877 |
941 |
786 |
1 034 |
1 049 |
939 |
1 024 |
Customs duty |
222 |
786 |
928 |
877 |
941 |
786 |
1 034 |
1 049 |
939 |
1 024 |
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 |
81 |
554 |
303 |
116 |
85 |
77 |
71 |
70 |
68 |
67 |
Travel tax |
4 |
64 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Admission tax |
10 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local entertainment tax |
10 |
74 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Golf course utilization tax |
0 |
0 |
90 |
81 |
60 |
55 |
49 |
48 |
46 |
45 |
Meal and lodging tax |
56 |
398 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special local consumption tax |
0 |
0 |
195 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
Bathing tax |
1 |
13 |
18 |
23 |
25 |
22 |
22 |
23 |
22 |
23 |
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 |
76 |
1 378 |
2 270 |
3 047 |
3 015 |
2 570 |
2 431 |
2 416 |
2 457 |
2 450 |
5210 Recurrent taxes |
69 |
1 358 |
2 250 |
3 027 |
2 993 |
2 548 |
2 409 |
2 393 |
2 435 |
2 427 |
Automobile tax |
55 |
781 |
1 276 |
1 765 |
1 717 |
1 616 |
1 574 |
1 543 |
1 535 |
1 541 |
Light vehicle tax |
13 |
43 |
88 |
125 |
164 |
178 |
189 |
200 |
238 |
249 |
Motor vehicle tonnage tax |
0 |
527 |
881 |
1 134 |
1 110 |
753 |
643 |
649 |
660 |
637 |
Hunter licence tax |
0 |
3 |
2 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
Hunting tax |
0 |
3 |
2 |
1 |
2 |
2 |
2 |
1 |
1 |
1 |
Mine lot tax |
1 |
1 |
1 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
0 |
5220 Non-recurrent taxes |
7 |
20 |
20 |
20 |
22 |
21 |
22 |
22 |
22 |
22 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
2 |
151 |
335 |
348 |
356 |
381 |
384 |
413 |
418 |
427 |
6100 Paid solely by business |
0 |
139 |
288 |
324 |
313 |
330 |
348 |
361 |
366 |
371 |
Business office tax |
.. |
139 |
288 |
324 |
313 |
330 |
348 |
361 |
366 |
371 |
6200 Other |
2 |
12 |
47 |
24 |
43 |
52 |
36 |
52 |
52 |
56 |
Taxes not in local tax law |
2 |
12 |
47 |
24 |
43 |
52 |
36 |
52 |
52 |
56 |
Other |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total tax revenue on cash basis |
6 172 |
62 443 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
130 843 |
136 236 |
146 248 |
132 484 |
146 405 |
163 533 |
164 963 |
171 751 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Imputed social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. 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. |
||||||||||
Table 5.19. Korea: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Billion KRW
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
6 687 |
37 262 |
136 295 |
258 571 |
295 968 |
347 332 |
393 559 |
430 752 |
465 470 |
1000 Taxes on income, profits and capital gains |
.. |
1 704 |
12 203 |
39 254 |
82 239 |
82 905 |
101 792 |
119 151 |
134 503 |
149 420 |
1100 Of individuals |
.. |
766 |
7 440 |
19 950 |
43 276 |
42 098 |
53 311 |
67 600 |
75 711 |
83 121 |
1110 On income and profits |
.. |
766 |
6 327 |
18 569 |
31 984 |
33 935 |
46 654 |
55 744 |
62 028 |
67 987 |
Income tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Dividends and interest income tax |
.. |
0 |
0 |
0 |
4 682 |
4 425 |
4 889 |
4 561 |
4 125 |
4 517 |
Wages and salaries income tax |
.. |
0 |
0 |
0 |
14 124 |
15 517 |
21 931 |
27 055 |
30 994 |
34 034 |
Other income tax |
.. |
0 |
0 |
0 |
2 607 |
2 986 |
3 432 |
4 467 |
5 346 |
5 333 |
Global income tax |
.. |
661 |
4 723 |
16 128 |
6 151 |
6 369 |
10 901 |
12 784 |
14 348 |
16 049 |
Defence tax on income tax |
.. |
105 |
938 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Education tax on income tax |
.. |
0 |
325 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Rural dev. tax on interest, bus. Inc. & cap. gains relief |
.. |
0 |
0 |
156 |
160 |
179 |
124 |
105 |
109 |
104 |
Inhabitant tax on income tax (local) |
.. |
0 |
341 |
2 285 |
4 260 |
4 459 |
5 377 |
6 772 |
7 106 |
7 950 |
1120 On capital gains |
.. |
0 |
1 113 |
1 381 |
11 292 |
8 163 |
6 657 |
11 856 |
13 683 |
15 134 |
Capital gains tax |
.. |
.. |
1 113 |
1 381 |
11 292 |
8 163 |
6 657 |
11 856 |
13 683 |
15 134 |
1200 Corporate |
.. |
738 |
4 757 |
19 271 |
38 963 |
40 807 |
48 481 |
51 551 |
58 792 |
66 299 |
1210 On profits |
.. |
738 |
4 757 |
19 271 |
38 963 |
40 807 |
48 481 |
51 551 |
58 792 |
66 299 |
Corporation tax - withholding |
.. |
.. |
677 |
8 577 |
8 360 |
9 095 |
12 176 |
12 317 |
11 986 |
11 990 |
Corporation tax - final returns |
.. |
.. |
2 549 |
9 302 |
27 057 |
28 173 |
31 679 |
32 713 |
40 130 |
47 187 |
Defence tax on corporation tax |
.. |
.. |
1 323 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Inhabitant tax on corporation tax (local) |
.. |
.. |
207 |
1 142 |
3 152 |
3 094 |
4 118 |
6 217 |
6 270 |
6 785 |
Rural development tax corporate income |
.. |
.. |
0 |
251 |
394 |
445 |
508 |
304 |
406 |
337 |
Excess profit tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1220 On capital gains |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital gains tax |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
.. |
199 |
6 |
33 |
0 |
0 |
0 |
0 |
0 |
0 |
Business income tax |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Real estate income tax |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Defence tax on real estate & business income |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Rural dev. tax on bus. inc. & cap. gains relief |
.. |
0 |
0 |
30 |
.. |
.. |
.. |
.. |
.. |
.. |
Inhabitant tax before 1990 (local) |
.. |
117 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Farm land tax (local) |
.. |
83 |
6 |
3 |
.. |
.. |
.. |
.. |
.. |
.. |
Inhabitant tax on farm land tax (local) |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
2000 Social security contributions |
.. |
73 |
3 760 |
22 759 |
53 588 |
69 090 |
91 596 |
104 693 |
112 658 |
119 676 |
2100 Employees |
.. |
0 |
1 464 |
8 578 |
21 773 |
28 213 |
38 396 |
44 281 |
48 077 |
51 125 |
Veterans' relief fund |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Soldiers' annuity fund |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Unemployment assurance |
.. |
0 |
0 |
598 |
1 164 |
1 358 |
2 418 |
3 076 |
3 251 |
3 418 |
National welfare pension fund |
.. |
0 |
429 |
4 325 |
9 338 |
11 004 |
13 890 |
15 821 |
16 862 |
17 864 |
Social benefit fund |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Health Insurance |
.. |
0 |
483 |
2 066 |
8 180 |
11 783 |
17 128 |
19 868 |
21 470 |
22 814 |
Teachers' pensions |
.. |
0 |
86 |
279 |
581 |
868 |
1 077 |
1 125 |
1 410 |
1 507 |
Government employees pensions |
.. |
0 |
406 |
1 144 |
2 202 |
2 878 |
3 435 |
3 876 |
4 533 |
4 934 |
Military personal pensions |
.. |
0 |
60 |
166 |
308 |
322 |
448 |
515 |
551 |
588 |
2110 On a payroll basis |
.. |
.. |
.. |
8 578 |
21 773 |
28 213 |
38 396 |
44 281 |
48 077 |
51 125 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
73 |
1 694 |
9 409 |
23 557 |
30 856 |
41 518 |
47 846 |
51 190 |
54 063 |
Ind. works' insurance fund |
.. |
73 |
550 |
1 876 |
4 431 |
4 632 |
5 436 |
6 062 |
6 283 |
6 429 |
Soldiers' annuity fund |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Pneumoconiosis fund |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Unemployment insurance |
.. |
0 |
0 |
1 449 |
2 474 |
2 860 |
4 545 |
5 499 |
5 790 |
6 082 |
Veterans' relief fund |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National welfare pension fund |
.. |
0 |
430 |
4 340 |
9 383 |
11 052 |
13 958 |
15 895 |
16 928 |
17 922 |
Social benefit fund |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Health Insurance |
.. |
0 |
658 |
1 547 |
6 844 |
11 718 |
16 826 |
19 493 |
21 074 |
22 397 |
Teachers' pensions |
.. |
0 |
56 |
197 |
425 |
594 |
753 |
897 |
1 115 |
1 233 |
Government employees pensions |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2210 On a payroll basis |
.. |
.. |
.. |
9 409 |
23 557 |
30 856 |
41 518 |
47 846 |
51 190 |
54 063 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
0 |
602 |
4 772 |
8 258 |
10 021 |
11 682 |
12 566 |
13 391 |
14 488 |
2310 On a payroll basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2320 On an income tax basis |
.. |
.. |
602 |
4 772 |
8 258 |
10 021 |
11 682 |
12 566 |
13 391 |
14 488 |
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 |
.. |
34 |
153 |
258 |
619 |
714 |
981 |
1 122 |
1 293 |
1 376 |
Workshop tax on workforce (local) |
.. |
31 |
124 |
258 |
619 |
714 |
981 |
1 122 |
1 293 |
1 376 |
Vocational training promotion fund |
.. |
3 |
29 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4000 Taxes on property |
.. |
537 |
4 389 |
16 846 |
33 109 |
33 516 |
35 847 |
48 625 |
49 820 |
54 406 |
4100 Recurrent taxes on immovable property |
.. |
183 |
980 |
3 385 |
9 196 |
9 270 |
10 809 |
12 486 |
13 095 |
14 319 |
Property tax (local) |
.. |
119 |
227 |
728 |
3 755 |
4 817 |
8 267 |
9 294 |
9 930 |
10 662 |
City planning tax on urban real estate (local) |
.. |
51 |
244 |
815 |
1 883 |
2 465 |
0 |
0 |
0 |
0 |
Community facilities tax (local) |
.. |
13 |
86 |
341 |
543 |
650 |
912 |
1 351 |
1 450 |
1 513 |
Tax on excessive land holdings (local) |
.. |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on aggregate land holdings (local) |
.. |
0 |
400 |
1 282 |
5 |
0 |
0 |
0 |
0 |
0 |
Rural dev. tax on local agg. land holdings tax |
.. |
0 |
0 |
81 |
1 |
0 |
0 |
0 |
0 |
0 |
Tax on excessively increased land value |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Comprehensive real estate tax |
.. |
0 |
0 |
0 |
2 414 |
1 029 |
1 224 |
1 399 |
1 294 |
1 652 |
Rural dev. tax on comprehensive real estate tax |
.. |
0 |
0 |
0 |
483 |
208 |
250 |
267 |
240 |
302 |
4110 Households |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4120 Others |
.. |
.. |
22 |
138 |
112 |
101 |
156 |
175 |
181 |
190 |
Workshop tax on property (local) |
.. |
.. |
22 |
138 |
112 |
101 |
156 |
175 |
181 |
190 |
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 |
.. |
12 |
354 |
989 |
2 842 |
3 076 |
4 290 |
5 044 |
5 350 |
6 785 |
4310 Estate and inheritance taxes |
.. |
5 |
85 |
449 |
1 059 |
1 203 |
1 587 |
1 944 |
1 995 |
2 342 |
Inheritance tax |
.. |
3 |
71 |
449 |
1 059 |
1 203 |
1 587 |
1 944 |
1 995 |
2 342 |
Defence tax on inheritance tax |
.. |
2 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4320 Gift taxes |
.. |
7 |
269 |
540 |
1 783 |
1 873 |
2 703 |
3 100 |
3 355 |
4 443 |
Gift tax |
.. |
7 |
225 |
540 |
1 783 |
1 873 |
2 703 |
3 100 |
3 355 |
4 443 |
Defence tax on gift tax |
.. |
0 |
44 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
.. |
319 |
2 960 |
11 935 |
21 071 |
21 170 |
20 748 |
31 095 |
31 375 |
33 302 |
Registration tax (local) |
.. |
122 |
1 378 |
4 528 |
7 254 |
7 370 |
1 312 |
1 831 |
1 708 |
1 608 |
Registration tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Defence tax on registration tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Rural dev. tax on local acquisition tax |
.. |
0 |
0 |
246 |
627 |
632 |
874 |
969 |
954 |
1 028 |
Rural dev. tax on local registration tax |
.. |
0 |
0 |
66 |
143 |
144 |
1 |
1 |
0 |
0 |
Securities transactions tax |
.. |
0 |
224 |
2 736 |
3 469 |
3 667 |
3 077 |
4 670 |
4 468 |
4 508 |
Rural dev. tax on securities transaction tax |
.. |
0 |
0 |
823 |
1 729 |
2 010 |
1 529 |
1 861 |
1 637 |
1 775 |
Acquisition tax (local) |
.. |
163 |
1 165 |
3 148 |
7 261 |
6 825 |
13 318 |
20 810 |
21 702 |
23 487 |
Stamp tax |
.. |
34 |
193 |
388 |
588 |
522 |
637 |
953 |
906 |
896 |
4500 Non-recurrent taxes |
.. |
22 |
95 |
537 |
0 |
0 |
0 |
0 |
0 |
0 |
Asset revaluation tax |
.. |
22 |
95 |
537 |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
.. |
4 190 |
16 497 |
52 271 |
80 861 |
99 769 |
106 717 |
110 326 |
121 197 |
129 065 |
5100 Taxes on production, sale, transfer, etc. |
.. |
4 114 |
16 024 |
50 023 |
78 414 |
96 573 |
99 970 |
103 254 |
113 644 |
121 293 |
5110 General taxes |
.. |
1 471 |
6 964 |
23 212 |
40 942 |
51 800 |
59 105 |
60 162 |
68 229 |
74 361 |
5111 Value added taxes |
.. |
1 471 |
6 964 |
23 212 |
40 942 |
51 800 |
59 105 |
60 162 |
68 229 |
74 361 |
Value added tax |
.. |
1 471 |
6 964 |
23 212 |
40 942 |
51 800 |
59 105 |
60 162 |
68 229 |
74 361 |
5112 Sales tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Business tax |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5113 Other |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
.. |
2 643 |
9 059 |
26 811 |
37 472 |
44 773 |
40 865 |
43 092 |
45 415 |
46 932 |
5121 Excise duties |
.. |
1 029 |
4 924 |
18 155 |
27 880 |
31 340 |
27 661 |
31 857 |
34 762 |
35 779 |
Commodity tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Defence tax on commodity tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Liquor tax |
.. |
298 |
1 022 |
1 963 |
2 268 |
2 878 |
2 947 |
3 228 |
3 209 |
3 035 |
Defence tax on liquor tax |
.. |
78 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Education tax on liquor tax |
.. |
0 |
81 |
516 |
580 |
724 |
764 |
808 |
813 |
745 |
Textile tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Petroleum tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Transport tax on petrol products |
.. |
0 |
0 |
8 404 |
11 464 |
13 970 |
13 248 |
14 055 |
15 303 |
15 553 |
Education tax on transport tax |
.. |
0 |
0 |
1 247 |
1 715 |
2 133 |
1 895 |
2 154 |
2 289 |
2 320 |
Electricity and gas tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special excise tax |
.. |
583 |
1 912 |
2 985 |
5 161 |
5 066 |
5 484 |
8 001 |
8 881 |
9 861 |
Defence tax on special excise tax |
.. |
70 |
337 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Education tax on special excise tax |
.. |
0 |
0 |
498 |
607 |
501 |
485 |
515 |
463 |
602 |
Rural development on special excise tax |
.. |
0 |
0 |
37 |
54 |
24 |
56 |
61 |
60 |
60 |
Tobacco sales tax (local) |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tobacco consumption tax (local) |
.. |
0 |
1 572 |
2 251 |
2 761 |
2 875 |
2 782 |
3 035 |
3 744 |
3 603 |
Motor fuel tax (local) |
.. |
0 |
0 |
254 |
3 270 |
3 169 |
0 |
0 |
0 |
0 |
5122 Profits of fiscal monopolies |
.. |
510 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Monopoly profit |
.. |
510 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5123 Customs and import duties |
.. |
1 014 |
3 692 |
5 936 |
7 690 |
11 046 |
11 012 |
8 907 |
8 434 |
8 938 |
Customs duties |
.. |
762 |
2 765 |
5 800 |
7 411 |
10 666 |
10 562 |
8 495 |
8 045 |
8 529 |
Defence tax on customs duties |
.. |
248 |
919 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special customs duties |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tonnage tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Education tax on imports |
.. |
0 |
7 |
99 |
234 |
336 |
429 |
390 |
366 |
382 |
Rural dev. tax on customs exemptions |
.. |
0 |
0 |
37 |
45 |
44 |
21 |
22 |
23 |
27 |
Previous year receipts |
.. |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
.. |
90 |
444 |
2 720 |
1 902 |
2 387 |
2 192 |
2 328 |
2 219 |
2 215 |
Telephone tax |
.. |
50 |
262 |
1 457 |
0 |
0 |
0 |
0 |
0 |
0 |
Defence tax on telephone tax |
.. |
33 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Entertainment tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Defence tax on entertainment tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Entertainment tax (local) |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Travel tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Admission tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Defence tax on admission tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Education tax on banking & insurance |
.. |
0 |
108 |
473 |
721 |
951 |
938 |
1 004 |
951 |
959 |
Horse race tax (local) |
.. |
3 |
56 |
566 |
864 |
1 068 |
1 042 |
1 089 |
1 060 |
1 051 |
Rural dev. tax on horse race tax |
.. |
0 |
0 |
84 |
165 |
215 |
212 |
235 |
208 |
205 |
Butchery tax (local) |
.. |
5 |
18 |
51 |
52 |
58 |
0 |
0 |
0 |
0 |
Regional development tax (local) |
.. |
0 |
0 |
89 |
100 |
95 |
0 |
0 |
0 |
0 |
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 |
.. |
75 |
474 |
2 248 |
2 447 |
3 196 |
6 747 |
7 072 |
7 553 |
7 772 |
5210 Recurrent taxes |
.. |
75 |
474 |
2 248 |
2 447 |
3 196 |
6 747 |
7 072 |
7 553 |
7 772 |
License tax (local) |
.. |
18 |
48 |
241 |
77 |
76 |
0 |
0 |
0 |
0 |
Automobile tax (local) |
.. |
57 |
426 |
2 007 |
2 370 |
3 120 |
6 747 |
7 072 |
7 553 |
7 772 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5213 Paid in respect of other goods |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5220 Non-recurrent taxes |
.. |
0 |
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 |
.. |
150 |
259 |
4 907 |
8 155 |
9 974 |
10 399 |
9 642 |
11 281 |
11 527 |
6100 Paid solely by business |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
150 |
259 |
4 907 |
8 155 |
9 974 |
10 399 |
9 642 |
11 281 |
11 527 |
Unallocable tax revenue |
.. |
143 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Previous year tax |
.. |
0 |
213 |
1 474 |
2 965 |
4 449 |
4 774 |
3 435 |
4 147 |
4 389 |
Previous year tax (local) |
.. |
6 |
47 |
474 |
672 |
654 |
601 |
392 |
868 |
715 |
Unallocable defence tax |
.. |
0 |
0 |
-3 |
0 |
0 |
0 |
0 |
0 |
0 |
Education tax on local taxes |
.. |
0 |
0 |
2 962 |
4 518 |
4 871 |
5 024 |
5 815 |
6 266 |
6 423 |
Total tax revenue on cash basis |
.. |
6 687 |
37 262 |
136 295 |
258 571 |
295 968 |
347 332 |
393 559 |
430 752 |
465 470 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Imputed social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. Not available |
||||||||||
Note: Year ending 31st December. Data are on cash basis. Heading 2000: From 1997 the contributions to the three funds (civil servant pension fund, private school teachers pension fund and medical insurance fund) are classified as security social contributions. The reasons for the change are that the contributions either became mandatory or the fund started to be managed by public authorities in that year, thereby meeting the OECD definition of social security contributions. Heading 2200: From 2007, this includes long-term care insurance. |
||||||||||
Source: Ministry of Finance and Economy, Ministry of Home Affairs. |
||||||||||
Table 5.20. Latvia: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
1 995 |
6 401 |
5 162 |
6 695 |
7 334 |
7 812 |
8 412 |
Total tax revenue exclusive of customs duties |
.. |
.. |
.. |
1 995 |
6 364 |
5 137 |
6 667 |
7 294 |
7 765 |
8 366 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
480 |
1 857 |
1 292 |
1 690 |
1 833 |
2 011 |
2 204 |
1100 Of individuals |
.. |
.. |
.. |
376 |
1 287 |
1 116 |
1 320 |
1 445 |
1 587 |
1 777 |
1110 On income and profits |
.. |
.. |
.. |
376 |
1 287 |
1 116 |
1 320 |
1 445 |
1 587 |
1 777 |
Personal income tax |
.. |
.. |
.. |
376 |
1 287 |
1 116 |
1 320 |
1 445 |
1 532 |
1 712 |
Solidarity tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
55 |
65 |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
105 |
570 |
175 |
370 |
389 |
424 |
427 |
1210 On profits |
.. |
.. |
.. |
105 |
570 |
175 |
370 |
389 |
424 |
427 |
1220 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
.. |
.. |
.. |
669 |
1 774 |
1 554 |
1 933 |
2 030 |
2 067 |
2 259 |
2100 Employees |
.. |
.. |
.. |
167 |
479 |
389 |
531 |
585 |
530 |
627 |
2110 On a payroll basis |
.. |
.. |
.. |
167 |
479 |
389 |
531 |
585 |
530 |
627 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
501 |
1 283 |
1 155 |
1 391 |
1 432 |
1 523 |
1 618 |
2210 On a payroll basis |
.. |
.. |
.. |
501 |
1 283 |
1 155 |
1 391 |
1 432 |
1 523 |
1 618 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
1 |
12 |
9 |
11 |
12 |
13 |
15 |
2310 On a payroll basis |
.. |
.. |
.. |
1 |
12 |
9 |
11 |
12 |
13 |
15 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
.. |
.. |
.. |
0 |
4 |
3 |
3 |
3 |
3 |
3 |
Risk duty of business |
.. |
.. |
.. |
.. |
4 |
3 |
3 |
3 |
3 |
3 |
4000 Taxes on property |
.. |
.. |
.. |
76 |
195 |
157 |
221 |
246 |
268 |
278 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
63 |
106 |
128 |
173 |
197 |
220 |
228 |
4110 Households |
.. |
.. |
.. |
0 |
0 |
0 |
22 |
24 |
32 |
35 |
4120 Others |
.. |
.. |
.. |
63 |
106 |
128 |
151 |
173 |
188 |
193 |
Tax on property |
.. |
.. |
.. |
63 |
106 |
128 |
151 |
173 |
188 |
193 |
Tax on land |
.. |
.. |
.. |
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 |
3 |
3 |
5 |
7 |
8 |
9 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
3 |
3 |
5 |
7 |
8 |
9 |
Duty for legacies and donations |
.. |
.. |
.. |
.. |
0 |
2 |
3 |
4 |
5 |
6 |
Stamp duty for transactions made in Land Register in relation to legacies and donations |
.. |
.. |
.. |
.. |
1 |
0 |
0 |
1 |
1 |
1 |
Duty for consolidation of ownership and legal cliens in Land Register anent legacies and donations |
.. |
.. |
.. |
.. |
2 |
2 |
2 |
2 |
2 |
2 |
4320 Gift taxes |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
13 |
86 |
26 |
43 |
42 |
40 |
41 |
Duties on transactions with privatization vouchers |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Stamp duty for transactions made in Land Register, which have been collected from juridical persons, except legacies and donations |
.. |
.. |
.. |
0 |
1 |
1 |
1 |
1 |
1 |
1 |
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from juridical persons, except legacies and donations |
.. |
.. |
.. |
4 |
27 |
13 |
17 |
18 |
17 |
17 |
Stamp duty for transactions made in Land Register, which have been collected from physical persons, except legacies and donations |
.. |
.. |
.. |
1 |
8 |
1 |
2 |
2 |
2 |
2 |
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from physical persons, except legacies and donations |
.. |
.. |
.. |
7 |
51 |
11 |
23 |
20 |
21 |
21 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
770 |
2 535 |
2 132 |
2 821 |
3 182 |
3 415 |
3 621 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
739 |
2 478 |
2 006 |
2 667 |
3 012 |
3 242 |
3 428 |
5110 General taxes |
.. |
.. |
.. |
476 |
1 753 |
1 301 |
1 855 |
2 130 |
2 298 |
2 440 |
5111 Value added taxes |
.. |
.. |
.. |
476 |
1 727 |
1 202 |
1 690 |
1 876 |
2 032 |
2 164 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
31 |
29 |
31 |
Subsidised electricity tax |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
31 |
29 |
31 |
5113 Other |
.. |
.. |
.. |
0 |
27 |
99 |
165 |
223 |
237 |
245 |
Mandatory procurement public service obligation fee |
.. |
.. |
.. |
0 |
27 |
99 |
165 |
223 |
237 |
245 |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
262 |
725 |
705 |
812 |
882 |
944 |
989 |
5121 Excise duties |
.. |
.. |
.. |
232 |
626 |
645 |
742 |
807 |
874 |
913 |
Excise duty on alcoholic beverages |
.. |
.. |
.. |
63 |
127 |
111 |
124 |
128 |
139 |
162 |
Excise duty on beer |
.. |
.. |
.. |
4 |
15 |
25 |
24 |
27 |
32 |
37 |
Excise duty on oil products |
.. |
.. |
.. |
124 |
359 |
360 |
388 |
428 |
467 |
484 |
Excise duty on tobacco |
.. |
.. |
.. |
27 |
92 |
130 |
160 |
178 |
188 |
191 |
Excise duty on other products |
.. |
.. |
.. |
14 |
32 |
18 |
24 |
25 |
25 |
15 |
Excise duty on coffee and non alcoholic beverages |
.. |
.. |
.. |
6 |
8 |
13 |
14 |
14 |
14 |
15 |
Excise duty / Tax on cars and motorcycles |
.. |
.. |
.. |
8 |
24 |
5 |
10 |
11 |
10 |
0 |
Excise duty on natural gas |
.. |
.. |
.. |
0 |
0 |
1 |
22 |
20 |
22 |
19 |
Tax on electricity |
.. |
.. |
.. |
0 |
1 |
1 |
1 |
2 |
1 |
5 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
21 |
33 |
14 |
2 |
2 |
-3 |
3 |
Customs duties |
.. |
.. |
.. |
21 |
3 |
0 |
0 |
0 |
-5 |
-1 |
Levies on imported agricultural products |
.. |
.. |
.. |
0 |
2 |
0 |
0 |
0 |
0 |
0 |
Excise duty of imported goods for omission for free turnover |
.. |
.. |
.. |
0 |
28 |
14 |
2 |
3 |
2 |
4 |
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 |
.. |
.. |
.. |
10 |
66 |
47 |
68 |
72 |
73 |
72 |
Taxes on lotteries and gambling |
.. |
.. |
.. |
7 |
42 |
22 |
29 |
32 |
34 |
36 |
Financial stability fee |
.. |
.. |
.. |
0 |
0 |
0 |
5 |
4 |
15 |
11 |
Passenger departure duty |
.. |
.. |
.. |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
Contributions to the EU Single Resolution Fund |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
8 |
7 |
7 |
Contributions to the fund for the protection of the insured |
.. |
.. |
.. |
0 |
1 |
1 |
1 |
1 |
0 |
0 |
Contributions to the deposit guarantee fund |
.. |
.. |
.. |
0 |
22 |
24 |
32 |
28 |
16 |
17 |
5127 Other taxes on internat. trade and transactions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
.. |
5128 Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
.. |
5130 Unallocable between 5110 and 5120 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
.. |
5200 Taxes on use of goods and perform activities |
.. |
.. |
.. |
32 |
57 |
126 |
154 |
170 |
173 |
193 |
5210 Recurrent taxes |
.. |
.. |
.. |
32 |
57 |
73 |
140 |
142 |
141 |
156 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
12 |
16 |
34 |
48 |
54 |
55 |
61 |
Vehicle tax for vehicles which have been registered on physical persons |
.. |
.. |
.. |
0 |
0 |
0 |
48 |
54 |
55 |
61 |
Annual vehicle duty for vehicles which have been registered on physical persons |
.. |
.. |
.. |
12 |
16 |
34 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
0 |
20 |
22 |
45 |
46 |
51 |
52 |
Tax on cars belonging to enterprises |
.. |
.. |
.. |
.. |
0 |
0 |
21 |
20 |
22 |
22 |
Vehicle tax for vehicles which have been registered on judical persons |
.. |
.. |
.. |
.. |
0 |
0 |
24 |
26 |
29 |
30 |
Annual vehicle duty for vehicles which have been registered on judical persons |
.. |
.. |
.. |
.. |
20 |
22 |
0 |
0 |
0 |
0 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
20 |
21 |
17 |
47 |
42 |
35 |
43 |
Duty for keeping animals |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards) |
.. |
.. |
.. |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
Business and professional licences |
.. |
.. |
.. |
5 |
6 |
4 |
27 |
20 |
17 |
17 |
State duties and payments for issue of special permits (licences) and registration of documents that commensurate correspondence of professional qualification |
.. |
.. |
.. |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
Lottery and gambling state duty |
.. |
.. |
.. |
1 |
4 |
2 |
2 |
2 |
3 |
3 |
Gambling equipment marking duty |
.. |
.. |
.. |
0 |
1 |
1 |
0 |
0 |
0 |
0 |
Payment for rental of commercial fishing rights |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
Lottery of goods and services organization duty |
.. |
.. |
.. |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
State duty for using numerative rights |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
State duty for keeping oil products` security reserves |
.. |
.. |
.. |
0 |
0 |
0 |
24 |
16 |
13 |
12 |
Tax on natural resources |
.. |
.. |
.. |
15 |
15 |
12 |
19 |
22 |
18 |
26 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
0 |
0 |
53 |
14 |
28 |
33 |
37 |
Revenue from state-owned greenhouse gas emission unit trade |
.. |
.. |
.. |
.. |
.. |
53 |
14 |
0 |
0 |
0 |
Payment for emission quota trading |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
11 |
15 |
12 |
The fee for the appeal of procurement |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
Toll for the use of motorways |
.. |
.. |
.. |
.. |
.. |
0 |
0 |
17 |
18 |
25 |
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 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
.. |
37 |
25 |
28 |
40 |
47 |
46 |
Total tax revenue on cash basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
1 995 |
6 401 |
5 162 |
6 695 |
7 334 |
7 812 |
8 412 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
14 |
1 |
1 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
2 009 |
6 402 |
5 163 |
6 695 |
7 334 |
7 813 |
8 413 |
Imputed social contributions |
.. |
.. |
.. |
12 |
51 |
36 |
59 |
80 |
87 |
97 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
2 022 |
6 453 |
5 199 |
6 754 |
7 415 |
7 899 |
8 509 |
.. Not available |
||||||||||
Note: Year ending 31st December. Data on accrual basis. |
||||||||||
Source: Ministry of Finance. |
||||||||||
Table 5.21. Lithuania: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
4 154 |
8 730 |
7 961 |
9 445 |
10 826 |
11 548 |
12 461 |
Total tax revenue exclusive of customs duties |
.. |
.. |
.. |
4 154 |
8 669 |
7 909 |
9 377 |
10 727 |
11 452 |
12 360 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
1 111 |
2 625 |
1 281 |
1 726 |
2 013 |
2 175 |
2 258 |
1100 Of individuals |
.. |
.. |
.. |
1 020 |
1 891 |
1 005 |
1 250 |
1 440 |
1 548 |
1 627 |
1110 On income and profits |
.. |
.. |
.. |
1 020 |
1 810 |
972 |
1 226 |
1 390 |
1 479 |
1 558 |
Tax on payroll and workforce |
.. |
.. |
.. |
950 |
1 628 |
793 |
1 008 |
1 148 |
1 214 |
1 235 |
Tax on income from individual activities |
.. |
.. |
.. |
40 |
81 |
36 |
48 |
55 |
66 |
79 |
Tax on capital income |
.. |
.. |
.. |
31 |
102 |
143 |
170 |
187 |
199 |
243 |
1120 On capital gains |
.. |
.. |
.. |
0 |
81 |
33 |
24 |
50 |
69 |
69 |
1200 Corporate |
.. |
.. |
.. |
90 |
734 |
276 |
477 |
574 |
628 |
631 |
1210 On profits |
.. |
.. |
.. |
90 |
734 |
276 |
477 |
574 |
628 |
631 |
1220 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
.. |
.. |
.. |
1 362 |
2 643 |
3 293 |
3 791 |
4 338 |
4 714 |
5 170 |
2100 Employees |
.. |
.. |
.. |
107 |
233 |
641 |
763 |
873 |
972 |
1 071 |
2110 On a payroll basis |
.. |
.. |
.. |
107 |
233 |
641 |
763 |
873 |
972 |
1 071 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
1 119 |
2 180 |
2 109 |
2 526 |
2 916 |
3 193 |
3 512 |
2210 On a payroll basis |
.. |
.. |
.. |
1 119 |
2 180 |
2 109 |
2 526 |
2 916 |
3 193 |
3 512 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
135 |
230 |
544 |
502 |
549 |
549 |
587 |
2310 On a payroll basis |
.. |
.. |
.. |
135 |
230 |
544 |
502 |
549 |
549 |
587 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
.. |
.. |
.. |
62 |
83 |
103 |
97 |
126 |
127 |
129 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
61 |
82 |
102 |
96 |
125 |
126 |
127 |
4110 Households |
.. |
.. |
.. |
3 |
6 |
7 |
8 |
17 |
17 |
25 |
4120 Others |
.. |
.. |
.. |
58 |
76 |
95 |
88 |
108 |
109 |
102 |
Tax on land from corporations |
.. |
.. |
.. |
3 |
8 |
9 |
10 |
10 |
11 |
5 |
Tax on immovable property |
.. |
.. |
.. |
55 |
69 |
86 |
77 |
98 |
98 |
97 |
4200 Recurrent taxes on net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
.. |
1 |
2 |
1 |
1 |
1 |
1 |
2 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
1 |
2 |
1 |
1 |
1 |
1 |
2 |
4320 Gift taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4600 Other recurrent taxes on property |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
.. |
.. |
.. |
1 619 |
3 317 |
3 232 |
3 762 |
4 249 |
4 436 |
4 803 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
1 556 |
3 238 |
3 149 |
3 685 |
4 176 |
4 359 |
4 721 |
5110 General taxes |
.. |
.. |
.. |
1 086 |
2 339 |
2 183 |
2 611 |
2 913 |
3 052 |
3 336 |
5111 Value added taxes |
.. |
.. |
.. |
1 005 |
2 330 |
2 180 |
2 611 |
2 889 |
3 028 |
3 310 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
.. |
81 |
8 |
3 |
0 |
24 |
24 |
26 |
Deductions from revenue according to the RoL on the financing of road maintence and development |
.. |
.. |
.. |
81 |
0 |
0 |
.. |
0 |
0 |
0 |
Deductions from revenue according to the RoL Forestry Law |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
24 |
24 |
26 |
Turnover tax on goods |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
0 |
0 |
0 |
Deductions from Ignalina nuclear power plant income generated by sales of electricity |
.. |
.. |
.. |
0 |
8 |
3 |
.. |
0 |
0 |
0 |
Turnover tax on publications of erotic and violent nature |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
0 |
0 |
0 |
Turnover tax on motor cars |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
0 |
0 |
0 |
Turnover tax on goods containing ethyl |
.. |
.. |
.. |
0 |
0 |
0 |
.. |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
470 |
899 |
966 |
1 073 |
1 263 |
1 307 |
1 385 |
5121 Excise duties |
.. |
.. |
.. |
428 |
835 |
903 |
996 |
1 165 |
1 236 |
1 339 |
Alcoholic beverages |
.. |
.. |
.. |
10 |
2 |
10 |
12 |
6 |
7 |
13 |
Manufactured tabacco |
.. |
.. |
.. |
41 |
121 |
170 |
209 |
270 |
291 |
286 |
Oil and other oil products |
.. |
.. |
.. |
230 |
451 |
487 |
534 |
619 |
674 |
730 |
Electricity |
.. |
.. |
.. |
2 |
0 |
3 |
3 |
4 |
3 |
2 |
Luxury cars |
.. |
.. |
.. |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
Sugar |
.. |
.. |
.. |
25 |
13 |
1 |
7 |
1 |
1 |
1 |
Other former minor excises |
.. |
.. |
.. |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
Wine and sparkling wine |
.. |
.. |
.. |
6 |
23 |
30 |
31 |
36 |
35 |
41 |
Beer |
.. |
.. |
.. |
24 |
38 |
44 |
38 |
50 |
51 |
79 |
Other alcoholic beverages |
.. |
.. |
.. |
84 |
186 |
158 |
162 |
179 |
173 |
187 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
41 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on international trades and transactions |
.. |
.. |
.. |
41 |
.. |
.. |
.. |
.. |
.. |
.. |
Imported sugar tax |
.. |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
0 |
64 |
63 |
77 |
98 |
71 |
47 |
Tax on lotteries and gambling |
.. |
.. |
.. |
.. |
9 |
8 |
12 |
15 |
14 |
16 |
Contributions to the Guarantee Fund |
.. |
.. |
.. |
.. |
11 |
5 |
12 |
16 |
17 |
0 |
Deposit and investment insurance tax |
.. |
.. |
.. |
.. |
43 |
48 |
52 |
56 |
33 |
22 |
Resolution Fund |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
10 |
7 |
7 |
Other taxes on specific services |
.. |
.. |
.. |
.. |
0 |
1 |
2 |
1 |
1 |
1 |
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 perform activities |
.. |
.. |
.. |
64 |
80 |
83 |
78 |
74 |
77 |
81 |
5210 Recurrent taxes |
.. |
.. |
.. |
64 |
80 |
83 |
78 |
74 |
77 |
81 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
7 |
30 |
13 |
31 |
32 |
34 |
34 |
Car registration taxes |
.. |
.. |
.. |
0 |
0 |
0 |
15 |
15 |
15 |
15 |
Conveyance taxes |
.. |
.. |
.. |
7 |
30 |
13 |
16 |
17 |
19 |
19 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
57 |
50 |
70 |
47 |
42 |
43 |
47 |
Pollution taxes |
.. |
.. |
.. |
6 |
18 |
7 |
19 |
13 |
13 |
15 |
Payments by households for licences (not for business purposes) |
.. |
.. |
.. |
5 |
3 |
6 |
2 |
2 |
2 |
2 |
Tax on market place |
.. |
.. |
.. |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
State-imposed fees and charges |
.. |
.. |
.. |
34 |
22 |
44 |
6 |
5 |
5 |
6 |
Other taxes on production |
.. |
.. |
.. |
10 |
6 |
13 |
21 |
22 |
23 |
24 |
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 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
.. |
61 |
53 |
68 |
99 |
96 |
101 |
Total tax revenue on cash basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
4 154 |
8 730 |
7 961 |
9 445 |
10 826 |
11 548 |
12 461 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
-39 |
-9 |
-32 |
-17 |
-18 |
-14 |
-3 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
2 |
2 |
3 |
2 |
2 |
2 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
4 115 |
8 723 |
7 932 |
9 430 |
10 811 |
11 536 |
12 460 |
Imputed social contributions |
.. |
.. |
.. |
3 |
91 |
103 |
99 |
116 |
128 |
128 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
4 118 |
8 814 |
8 035 |
9 529 |
10 927 |
11 664 |
12 588 |
.. Not available |
||||||||||
Note: Year ending 31st December. Data on an accrual basis. |
||||||||||
Source: Ministry of Finance. |
||||||||||
Table 5.22. Luxembourg: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
266 |
1 543 |
3 671 |
8 521 |
13 416 |
15 025 |
17 806 |
19 271 |
20 221 |
21 405 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
8 494 |
13 393 |
15 008 |
17 791 |
19 248 |
20 196 |
21 378 |
1000 Taxes on income, profits and capital gains |
95 |
667 |
1 476 |
3 107 |
4 655 |
5 467 |
6 275 |
7 011 |
7 443 |
7 958 |
1100 Of individuals |
66 |
417 |
884 |
1 573 |
2 678 |
3 157 |
4 062 |
4 716 |
4 984 |
5 056 |
1110 On income and profits |
66 |
417 |
884 |
1 573 |
2 678 |
3 157 |
4 062 |
4 716 |
4 984 |
5 056 |
Personal income tax - fixed by assessment |
27 |
106 |
184 |
258 |
389 |
540 |
666 |
721 |
774 |
822 |
Supplementary solidarity income tax |
0 |
10 |
41 |
37 |
59 |
74 |
268 |
305 |
322 |
329 |
Tax on wages and salaries |
36 |
287 |
601 |
1 178 |
1 910 |
2 136 |
2 797 |
3 227 |
3 365 |
3 424 |
Withholding tax on income from capital |
2 |
11 |
52 |
88 |
188 |
315 |
223 |
313 |
373 |
385 |
Special tax on company directors fees |
1 |
2 |
5 |
11 |
20 |
26 |
38 |
44 |
53 |
48 |
Tax on certain income of non-residents |
0 |
1 |
1 |
2 |
1 |
1 |
1 |
1 |
1 |
1 |
Tax withheld on savings income (non-residents) |
0 |
0 |
0 |
0 |
51 |
33 |
40 |
0 |
0 |
0 |
Withholding tax on interest |
0 |
0 |
0 |
0 |
60 |
31 |
28 |
20 |
22 |
33 |
Crisis tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Temporary budgetary balance tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
85 |
74 |
13 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on betting gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
29 |
250 |
592 |
1 533 |
1 977 |
2 311 |
2 213 |
2 295 |
2 459 |
2 902 |
1210 On profits |
29 |
250 |
592 |
1 533 |
1 977 |
2 311 |
2 213 |
2 295 |
2 459 |
2 902 |
Corporation tax |
18 |
168 |
376 |
1 031 |
1 381 |
1 646 |
1 530 |
1 569 |
1 620 |
1 951 |
Supplementary solidarity corporation tax |
0 |
2 |
8 |
43 |
58 |
61 |
113 |
120 |
121 |
149 |
Trade tax |
0 |
80 |
209 |
460 |
538 |
603 |
569 |
606 |
718 |
802 |
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 |
86 |
443 |
1 011 |
2 223 |
3 704 |
4 352 |
5 173 |
5 546 |
5 735 |
6 125 |
2100 Employees |
32 |
175 |
388 |
993 |
1 690 |
2 007 |
2 337 |
2 497 |
2 589 |
2 776 |
2110 On a payroll basis |
.. |
175 |
388 |
993 |
1 690 |
2 007 |
2 337 |
2 497 |
2 589 |
2 776 |
2120 On an income tax basis |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
49 |
243 |
494 |
963 |
1 577 |
1 875 |
2 168 |
2 334 |
2 406 |
2 555 |
2210 On a payroll basis |
.. |
243 |
494 |
963 |
1 577 |
1 875 |
2 168 |
2 334 |
2 406 |
2 555 |
2220 On an income tax basis |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
5 |
25 |
129 |
266 |
437 |
471 |
667 |
715 |
740 |
793 |
2310 On a payroll basis |
.. |
25 |
129 |
266 |
437 |
471 |
667 |
715 |
740 |
793 |
2320 On an income tax basis |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
2 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Payroll tax |
2 |
10 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4000 Taxes on property |
16 |
87 |
309 |
910 |
1 294 |
1 062 |
1 296 |
1 715 |
1 874 |
2 065 |
4100 Recurrent taxes on immovable property |
4 |
9 |
14 |
21 |
27 |
29 |
33 |
36 |
37 |
38 |
Taxes on ownership of lands and buildings |
4 |
9 |
14 |
21 |
27 |
29 |
33 |
36 |
37 |
38 |
4110 Households |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4200 Recurrent taxes on net wealth |
7 |
44 |
172 |
633 |
878 |
831 |
980 |
1 318 |
1 419 |
1 513 |
4210 Individual |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Wealth tax |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
7 |
44 |
172 |
633 |
878 |
831 |
980 |
1 318 |
1 419 |
1 513 |
Wealth tax |
2 |
15 |
58 |
152 |
172 |
208 |
269 |
385 |
509 |
521 |
Holding tax |
3 |
29 |
114 |
481 |
706 |
622 |
710 |
933 |
910 |
992 |
4300 Estate, inheritance and gift taxes |
1 |
5 |
11 |
23 |
47 |
50 |
72 |
74 |
86 |
111 |
4310 Estate and inheritance taxes |
1 |
5 |
11 |
23 |
47 |
50 |
72 |
74 |
86 |
111 |
4320 Gift taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
4 |
30 |
112 |
232 |
343 |
152 |
212 |
287 |
332 |
404 |
Registration taxes |
4 |
26 |
94 |
208 |
288 |
116 |
164 |
221 |
258 |
319 |
Mortgage taxes |
1 |
3 |
9 |
12 |
29 |
21 |
28 |
39 |
46 |
56 |
Stamp duties |
0 |
2 |
2 |
5 |
7 |
5 |
7 |
8 |
8 |
8 |
Tax on contruction in dense sectors |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
3 |
1 |
Tax on sale of real estate |
0 |
0 |
6 |
7 |
17 |
8 |
10 |
16 |
16 |
18 |
Mortgage tax on salaries |
0 |
0 |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
Building permits |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Infrastructure tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Authorisation taxes on oil tanks |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on secondary residence |
0 |
0 |
0 |
0 |
0 |
1 |
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 |
66 |
336 |
866 |
2 243 |
3 726 |
4 104 |
5 025 |
4 949 |
5 110 |
5 204 |
5100 Taxes on production, sale, transfer, etc. |
62 |
327 |
846 |
2 213 |
3 651 |
4 030 |
4 944 |
4 862 |
5 026 |
5 119 |
5110 General taxes |
33 |
179 |
443 |
1 138 |
2 196 |
2 559 |
3 389 |
3 389 |
3 388 |
3 403 |
5111 Value added taxes |
0 |
179 |
443 |
1 138 |
2 196 |
2 559 |
3 389 |
3 389 |
3 388 |
3 403 |
VAT own resources |
.. |
18 |
75 |
92 |
50 |
41 |
49 |
45 |
48 |
66 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
33 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Turnover tax |
33 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
30 |
148 |
403 |
1 075 |
1 455 |
1 470 |
1 555 |
1 473 |
1 639 |
1 716 |
5121 Excise duties |
26 |
134 |
365 |
1 036 |
1 394 |
1 401 |
1 484 |
1 374 |
1 414 |
1 449 |
Excise duties on mineral oils |
1 |
1 |
10 |
100 |
135 |
145 |
197 |
184 |
179 |
185 |
Excise duties on tobacco (part on national production) |
.. |
0 |
8 |
24 |
66 |
70 |
85 |
81 |
92 |
95 |
Autonomous excise duties on mineral oils |
.. |
76 |
173 |
414 |
559 |
536 |
530 |
495 |
481 |
497 |
Tax on the consumption of national alcoholic beverages and spirits |
1 |
5 |
19 |
20 |
21 |
20 |
25 |
28 |
36 |
38 |
Excise duties on tobacco |
.. |
40 |
141 |
407 |
418 |
422 |
445 |
394 |
438 |
440 |
Supplementary tax on fuel |
.. |
0 |
0 |
59 |
145 |
132 |
126 |
117 |
115 |
119 |
Tax on control of domestic fuel |
.. |
0 |
0 |
2 |
3 |
3 |
2 |
2 |
2 |
2 |
Excise duty on liquefied petroleum |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise duty on benzol |
.. |
0 |
0 |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
Excise duties on imported alcoholic beverages |
.. |
3 |
5 |
5 |
6 |
5 |
7 |
8 |
10 |
10 |
Excise duties on beers (national production) |
.. |
4 |
2 |
3 |
4 |
4 |
4 |
5 |
4 |
4 |
Excise duty on fermented fruit beverages |
.. |
2 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise duties on fermented sparkling beverages |
.. |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise duty on sugar |
.. |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise UEBL |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise duties on nationally produced alcoholic beverages |
.. |
1 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise duty on Kyoto |
.. |
0 |
0 |
0 |
37 |
62 |
62 |
58 |
56 |
58 |
Excise duty on alcopops |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
1 |
5 |
11 |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
Levies on imported agricultural products |
1 |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
Customs duty |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Customs duty + mobiles + C.E.C.A. + anti-dumping |
0 |
4 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Agricultural compensatory amounts |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
2 |
6 |
22 |
39 |
60 |
69 |
70 |
98 |
225 |
267 |
Tax on betting stakes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on insurance |
1 |
5 |
15 |
23 |
32 |
40 |
45 |
46 |
49 |
60 |
Tax on transport |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tourist tax |
0 |
0 |
1 |
1 |
2 |
2 |
2 |
3 |
3 |
3 |
Tax on national lottery |
0 |
0 |
3 |
4 |
3 |
3 |
0 |
0 |
0 |
0 |
Tax on casino gambling |
0 |
0 |
3 |
9 |
21 |
23 |
21 |
19 |
18 |
19 |
Tax on bank notes |
0 |
0 |
1 |
2 |
2 |
1 |
2 |
0 |
0 |
0 |
Entertainment tax |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
2 |
2 |
2 |
Contributions to FGDL |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
77 |
79 |
Contributions to FRL |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
29 |
77 |
100 |
Special tax for insurers in the interest of the rescue service |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
4 |
4 |
0 |
0 |
0 |
1 |
1 |
0 |
0 |
C.E.C.A. |
.. |
3 |
4 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
Co-responsibility tax on milk |
.. |
1 |
0 |
.. |
.. |
.. |
1 |
1 |
0 |
0 |
Co-responsibility tax on cereals |
.. |
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 |
3 |
9 |
20 |
30 |
75 |
75 |
80 |
86 |
83 |
85 |
5210 Recurrent taxes |
3 |
8 |
18 |
28 |
68 |
68 |
72 |
71 |
70 |
69 |
5211 Paid by households: motor vehicles |
2 |
4 |
9 |
16 |
39 |
39 |
40 |
41 |
40 |
40 |
5212 Paid by others: motor vehicles |
1 |
4 |
7 |
11 |
26 |
26 |
27 |
28 |
27 |
27 |
5213 Paid in respect of other goods |
0 |
0 |
1 |
2 |
2 |
3 |
4 |
3 |
3 |
3 |
Tax on licenced premises |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
1 |
1 |
Ship registration tax |
0 |
0 |
0 |
1 |
1 |
1 |
2 |
1 |
1 |
1 |
Dog tax |
0 |
0 |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
Tax on peddling |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on ships |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5220 Non-recurrent taxes |
0 |
0 |
2 |
2 |
7 |
7 |
9 |
15 |
14 |
16 |
Emission permits |
.. |
.. |
0 |
0 |
0 |
0 |
3 |
7 |
5 |
7 |
Car registration taxes |
.. |
.. |
2 |
2 |
7 |
7 |
6 |
8 |
8 |
9 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
0 |
8 |
12 |
14 |
22 |
23 |
51 |
59 |
54 |
6100 Paid solely by business |
.. |
0 |
6 |
11 |
13 |
21 |
21 |
28 |
34 |
27 |
Supplementary tax on electricity |
.. |
0 |
0 |
2 |
2 |
2 |
2 |
2 |
2 |
2 |
Tax on distribution of electricity |
.. |
0 |
3 |
4 |
1 |
1 |
1 |
1 |
1 |
1 |
Tax on production of electricity |
.. |
0 |
2 |
2 |
1 |
1 |
1 |
0 |
6 |
0 |
Tax on natural gas consumption |
.. |
0 |
0 |
0 |
3 |
9 |
11 |
4 |
5 |
4 |
Tax on enterprise register |
.. |
0 |
1 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax concerning foreign affairs departments |
.. |
0 |
0 |
0 |
2 |
5 |
5 |
4 |
5 |
7 |
Chancellery stamps |
.. |
0 |
1 |
2 |
4 |
3 |
2 |
1 |
1 |
1 |
VAT reclassified as tax on production |
.. |
0 |
0 |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
Under-compensation of VAT (flat rate system) |
.. |
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on water |
.. |
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
23 |
25 |
27 |
Custom duties collected for the EU |
.. |
.. |
.. |
27 |
23 |
18 |
15 |
23 |
25 |
27 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
198 |
198 |
196 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on cash basis |
266 |
1 543 |
3 722 |
8 624 |
13 393 |
14 726 |
17 857 |
19 418 |
20 252 |
21 448 |
Total tax revenue on accrual basis |
.. |
.. |
3 671 |
8 521 |
13 416 |
15 025 |
17 806 |
19 271 |
20 221 |
21 405 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in national accounts |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax excluded from national accounts |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
4 |
18 |
18 |
28 |
34 |
38 |
41 |
44 |
Miscellaneous differences |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: taxes and actual social contributions |
.. |
.. |
3 674 |
8 539 |
13 434 |
15 053 |
17 840 |
19 309 |
20 262 |
21 449 |
Imputed social contributions |
.. |
.. |
267 |
287 |
429 |
507 |
567 |
671 |
706 |
749 |
National Accounts: taxes and all social contributions |
.. |
.. |
3 941 |
8 826 |
13 863 |
15 560 |
18 406 |
19 981 |
20 968 |
22 198 |
.. Not available |
||||||||||
Note: The civil year ends December 31st. From 1990 onwards, data are on an accrual basis. Under the heading 2000, the difference between the total social security contributions and those collected by the social security parastatals corresponds to the levy for realignment of pensions operated on the remuneration and pensions of employees and former agents of P&T and BCEE; one of these establishments belonging to the "non-corporate and quasi-corporate sector" and the other to the "credit institutions sector". |
||||||||||
Source: General account of the State. |
||||||||||
Table 5.23. Mexico: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million MXN
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
771 |
102 005 |
767 216 |
1 382 103 |
1 716 243 |
2 165 501 |
2 953 480 |
3 343 314 |
3 527 123 |
1000 Taxes on income, profits and capital gains |
.. |
230 |
34 673 |
276 548 |
554 099 |
683 604 |
957 213 |
1 230 555 |
1 427 114 |
1 571 954 |
1100 Of individuals |
.. |
.. |
.. |
.. |
238 938 |
313 473 |
425 621 |
609 384 |
681 784 |
754 109 |
Tax on income of individuals |
.. |
.. |
.. |
.. |
238 938 |
313 473 |
425 621 |
609 384 |
681 784 |
754 109 |
1110 On income and profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
.. |
.. |
.. |
.. |
217 790 |
246 745 |
392 199 |
592 443 |
700 925 |
769 193 |
Tax on income of corporations |
.. |
.. |
.. |
.. |
217 790 |
246 745 |
392 199 |
592 443 |
700 925 |
769 193 |
1210 On profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
.. |
230 |
34 673 |
276 548 |
97 370 |
123 386 |
139 393 |
28 728 |
44 405 |
48 652 |
Tax on income |
.. |
.. |
.. |
244 841 |
54 785 |
66 937 |
89 028 |
36 268 |
44 225 |
46 004 |
Tax on asset |
.. |
.. |
.. |
13 913 |
15 670 |
-624 |
-1 325 |
-502 |
-918 |
-1 069 |
Credit on salary |
.. |
.. |
.. |
17 794 |
23 177 |
9 708 |
1 274 |
993 |
1 144 |
1 036 |
Oil yields tax |
.. |
.. |
.. |
0 |
3 738 |
2 296 |
3 210 |
0 |
0 |
0 |
IETU |
.. |
.. |
.. |
0 |
0 |
45 069 |
47 205 |
-11 777 |
-4 039 |
-1 648 |
Imposed by activity exploration and extraction of hydrocarbon |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
3 746 |
3 994 |
4 330 |
2000 Social security contributions |
.. |
109 |
17 165 |
138 223 |
236 727 |
277 459 |
351 993 |
409 249 |
434 998 |
467 710 |
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 |
.. |
109 |
17 165 |
138 223 |
236 727 |
277 459 |
351 993 |
409 249 |
434 998 |
467 710 |
2410 On a payroll basis |
.. |
.. |
.. |
138 223 |
236 727 |
277 459 |
351 993 |
409 249 |
434 998 |
467 710 |
2420 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3000 Taxes on payroll and workforce |
.. |
8 |
1 797 |
11 217 |
28 071 |
36 911 |
53 042 |
70 221 |
76 762 |
84 099 |
Substitute tax on salary |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Payroll tax |
.. |
.. |
.. |
11 101 |
20 277 |
27 813 |
41 184 |
69 866 |
76 304 |
0 |
Tax on remuneration to the personal work |
.. |
.. |
.. |
65 |
7 578 |
8 841 |
11 645 |
152 |
225 |
0 |
Tax on professions and fees |
.. |
.. |
.. |
36 |
68 |
71 |
50 |
106 |
99 |
0 |
Tax on operations by contract |
.. |
.. |
.. |
15 |
148 |
186 |
163 |
96 |
134 |
0 |
4000 Taxes on property |
.. |
15 |
1 914 |
13 964 |
33 161 |
38 955 |
46 238 |
57 673 |
63 273 |
67 836 |
4100 Recurrent taxes on immovable property |
.. |
10 |
1 036 |
9 948 |
19 425 |
25 724 |
31 338 |
37 961 |
40 357 |
44 680 |
4110 Households |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4120 Others |
.. |
10 |
1 036 |
9 948 |
19 425 |
25 724 |
31 338 |
37 961 |
40 357 |
44 680 |
Property tax |
.. |
.. |
.. |
9 948 |
19 425 |
25 724 |
31 338 |
37 961 |
40 357 |
44 680 |
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 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4310 Estate and inheritance taxes |
.. |
.. |
8 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
.. |
5 |
870 |
4 017 |
13 736 |
13 231 |
14 900 |
19 712 |
22 917 |
23 156 |
Alienation of immovable property |
.. |
.. |
.. |
1 763 |
1 076 |
1 122 |
1 271 |
1 595 |
1 723 |
1 623 |
Transfer of ownership of real estate |
.. |
.. |
.. |
2 236 |
8 147 |
5 027 |
4 518 |
6 671 |
9 593 |
7 016 |
Purchasing property |
.. |
.. |
.. |
18 |
4 513 |
7 082 |
9 110 |
11 447 |
11 600 |
14 516 |
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 |
.. |
395 |
44 837 |
319 612 |
513 140 |
651 915 |
715 811 |
1 141 170 |
1 295 653 |
1 283 049 |
5100 Taxes on production, sale, transfer, etc. |
.. |
388 |
44 171 |
310 325 |
491 928 |
630 123 |
696 150 |
1 120 610 |
1 274 738 |
1 262 770 |
5110 General taxes |
.. |
121 |
26 635 |
189 606 |
409 013 |
504 509 |
556 794 |
707 213 |
791 700 |
816 048 |
5111 Value added taxes |
.. |
120 |
26 635 |
189 606 |
409 013 |
504 509 |
556 794 |
707 213 |
791 700 |
816 048 |
5112 Sales tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
.. |
265 |
17 519 |
120 720 |
82 915 |
125 614 |
139 356 |
413 397 |
483 038 |
446 722 |
5121 Excise duties |
.. |
45 |
10 072 |
86 163 |
47 008 |
86 098 |
104 111 |
361 538 |
420 448 |
378 537 |
Special tax on production and services |
.. |
.. |
.. |
81 544 |
41 532 |
81 427 |
97 860 |
354 294 |
411 390 |
367 834 |
Tax on new automobiles |
.. |
.. |
.. |
4 619 |
5 476 |
4 671 |
6 252 |
7 244 |
9 058 |
10 703 |
Tax on luxury goods and services |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5122 Profits of fiscal monopolies |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
45 |
6 998 |
33 285 |
33 344 |
26 602 |
32 324 |
45 366 |
51 889 |
53 793 |
Step customs officer |
.. |
.. |
.. |
423 |
1 156 |
2 071 |
3 065 |
1 270 |
1 336 |
1 463 |
Import taxes |
.. |
.. |
.. |
32 861 |
32 188 |
24 531 |
29 260 |
44 096 |
50 553 |
52 330 |
5124 Taxes on exports |
.. |
2 |
75 |
4 |
3 |
0 |
1 |
1 |
0 |
0 |
Tax on exports |
.. |
.. |
.. |
4 |
3 |
0 |
1 |
1 |
0 |
0 |
5125 Taxes on investment goods |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
.. |
8 |
132 |
1 042 |
2 146 |
10 958 |
-967 |
1 763 |
5 630 |
7 778 |
IDE |
.. |
8 |
.. |
0 |
0 |
8 022 |
-5 988 |
-3 323 |
-1 262 |
-739 |
Tax on lodging |
.. |
0 |
.. |
504 |
1 059 |
1 384 |
1 890 |
2 561 |
3 009 |
3 598 |
Public entertainment tax |
.. |
0 |
.. |
240 |
365 |
462 |
566 |
689 |
858 |
839 |
Tax on lotteries, raffles and gambling |
.. |
0 |
.. |
267 |
705 |
923 |
1 213 |
1 416 |
1 828 |
2 717 |
Tax on commercials |
.. |
0 |
.. |
4 |
17 |
166 |
203 |
210 |
906 |
1 082 |
Various indirect taxes |
.. |
0 |
.. |
28 |
0 |
1 |
1 149 |
209 |
291 |
282 |
5127 Other taxes on internat. trade and transactions |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
.. |
165 |
242 |
226 |
414 |
1 956 |
3 886 |
4 730 |
5 070 |
6 613 |
Mining fees |
.. |
.. |
.. |
226 |
414 |
1 956 |
3 886 |
4 730 |
5 070 |
6 613 |
5130 Unallocable between 5110 and 5120 |
.. |
2 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
.. |
7 |
666 |
9 287 |
21 212 |
21 793 |
19 661 |
20 560 |
20 915 |
20 279 |
5210 Recurrent taxes |
.. |
7 |
666 |
9 287 |
21 212 |
21 793 |
19 661 |
20 560 |
20 915 |
20 279 |
5211 Paid by households: motor vehicles |
.. |
3 |
567 |
8 878 |
20 692 |
21 319 |
19 174 |
19 880 |
20 192 |
19 530 |
Tax on motor vehicules |
.. |
.. |
.. |
8 878 |
20 692 |
21 319 |
19 174 |
19 880 |
20 192 |
19 530 |
5212 Paid by others: motor vehicles |
.. |
0 |
0 |
301 |
275 |
281 |
357 |
439 |
503 |
554 |
Tax on federal auto transport |
.. |
.. |
.. |
301 |
275 |
281 |
357 |
439 |
503 |
554 |
5213 Paid in respect of other goods |
.. |
4 |
99 |
108 |
246 |
193 |
130 |
240 |
220 |
194 |
Sport fishing |
.. |
.. |
.. |
40 |
98 |
59 |
50 |
62 |
68 |
71 |
Sport hunting |
.. |
.. |
.. |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on commercial activities |
.. |
.. |
.. |
63 |
147 |
50 |
26 |
64 |
46 |
28 |
Trade in books and magazines |
.. |
.. |
.. |
0 |
0 |
0 |
3 |
1 |
1 |
0 |
Tax on industrial activities |
.. |
.. |
.. |
2 |
0 |
82 |
49 |
93 |
78 |
77 |
Mining |
.. |
.. |
.. |
0 |
0 |
1 |
1 |
21 |
28 |
18 |
5220 Non-recurrent taxes |
.. |
0 |
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 |
.. |
14 |
1 619 |
7 651 |
16 905 |
27 398 |
41 204 |
44 612 |
45 514 |
52 475 |
6100 Paid solely by business |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
14 |
1 619 |
7 651 |
16 905 |
27 398 |
41 204 |
44 612 |
45 514 |
52 475 |
Accessories |
.. |
.. |
.. |
5 504 |
12 403 |
22 206 |
25 301 |
23 211 |
28 480 |
32 153 |
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment |
.. |
.. |
.. |
374 |
222 |
30 |
1 618 |
4 168 |
329 |
281 |
Additional state and local taxes |
.. |
.. |
.. |
1 773 |
4 280 |
5 162 |
14 285 |
17 232 |
16 705 |
20 042 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1000 |
.. |
.. |
.. |
.. |
59 065 |
40 344 |
41 800 |
43 806 |
44 851 |
46 793 |
Tax expenditure component |
.. |
.. |
.. |
.. |
35 888 |
30 635 |
40 526 |
42 813 |
43 707 |
45 757 |
Transfer component |
.. |
.. |
.. |
.. |
23 177 |
9 708 |
1 274 |
993 |
1 144 |
1 036 |
Total tax revenue on cash basis |
.. |
771 |
102 005 |
767 216 |
1 382 103 |
1 716 243 |
2 165 501 |
2 953 480 |
3 343 314 |
3 527 123 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Imputed social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. Not available |
||||||||||
Note: Year ending 31st December. Data are on cash basis. |
||||||||||
Source: Ministry of Finance, Economic Department. |
||||||||||
Table 5.24. Netherlands: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
10 860 |
69 982 |
104 419 |
166 824 |
220 950 |
227 911 |
238 488 |
255 348 |
272 008 |
285 670 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
165 514 |
219 271 |
226 179 |
236 732 |
253 082 |
269 655 |
283 250 |
1000 Taxes on income, profits and capital gains |
3 884 |
22 998 |
33 689 |
43 256 |
62 463 |
63 581 |
59 085 |
70 849 |
73 993 |
85 761 |
1100 Of individuals |
3 008 |
18 383 |
25 806 |
25 116 |
41 414 |
48 992 |
44 830 |
52 405 |
50 292 |
61 571 |
1110 On income and profits |
3 007 |
18 364 |
25 757 |
25 057 |
41 276 |
48 771 |
44 592 |
52 167 |
50 162 |
61 442 |
Income tax |
1 359 |
2 895 |
2 455 |
-880 |
2 294 |
2 076 |
-1 337 |
-2 566 |
-5 111 |
-1 183 |
Wage tax |
1 466 |
14 984 |
22 258 |
24 433 |
37 729 |
46 102 |
45 546 |
53 953 |
54 962 |
61 844 |
Dividend tax |
123 |
486 |
1 044 |
1 504 |
1 253 |
593 |
383 |
780 |
311 |
781 |
Directors tax |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Inhabited house tax |
45 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1120 On capital gains |
1 |
18 |
50 |
59 |
138 |
221 |
238 |
238 |
130 |
129 |
Tax on games of chance |
1 |
18 |
50 |
59 |
138 |
221 |
238 |
238 |
130 |
129 |
1200 Corporate |
876 |
4 615 |
7 882 |
18 140 |
21 049 |
14 589 |
14 255 |
18 444 |
23 701 |
24 190 |
1210 On profits |
876 |
4 615 |
7 882 |
18 140 |
21 049 |
14 589 |
14 255 |
18 444 |
23 701 |
24 190 |
Corporate income and dividend taxes |
876 |
4 615 |
7 882 |
18 140 |
21 049 |
14 589 |
14 255 |
18 444 |
23 701 |
24 190 |
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 |
3 342 |
26 641 |
39 075 |
64 522 |
77 072 |
82 732 |
97 372 |
96 426 |
103 902 |
101 913 |
2100 Employees |
1 659 |
11 018 |
24 109 |
35 305 |
40 918 |
41 637 |
49 327 |
48 213 |
41 959 |
39 578 |
2110 On a payroll basis |
.. |
.. |
.. |
35 305 |
40 918 |
41 637 |
49 327 |
48 213 |
41 959 |
39 578 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
1 371 |
12 465 |
7 837 |
18 671 |
25 925 |
29 351 |
31 603 |
34 614 |
36 595 |
37 720 |
2210 On a payroll basis |
.. |
.. |
.. |
18 671 |
25 925 |
29 351 |
31 603 |
34 614 |
36 595 |
37 720 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
311 |
3 158 |
7 129 |
10 546 |
10 229 |
11 744 |
16 442 |
13 599 |
25 348 |
24 615 |
2310 On a payroll basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2320 On an income tax basis |
.. |
.. |
.. |
10 546 |
10 229 |
11 744 |
16 442 |
13 599 |
25 348 |
24 615 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4000 Taxes on property |
476 |
2 509 |
3 816 |
8 797 |
10 363 |
8 770 |
8 084 |
9 768 |
10 764 |
11 487 |
4100 Recurrent taxes on immovable property |
111 |
1 021 |
1 711 |
3 094 |
3 488 |
4 241 |
5 249 |
6 382 |
6 627 |
6 919 |
Municipal immovable property tax |
-59 |
821 |
1 398 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other municipal taxes |
66 |
5 |
18 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Contributions polder boards |
44 |
195 |
295 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Tax on land |
59 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4110 Households |
.. |
.. |
.. |
1 806 |
1 642 |
2 058 |
2 802 |
3 741 |
3 929 |
4 154 |
Municipal immovable property tax |
.. |
.. |
.. |
1 651 |
1 368 |
1 553 |
1 754 |
1 882 |
1 923 |
1 975 |
Contributions polder boards |
.. |
.. |
.. |
155 |
274 |
429 |
492 |
514 |
532 |
561 |
Levies on social housing corporations |
.. |
.. |
.. |
0 |
0 |
76 |
556 |
1 345 |
1 474 |
1 618 |
4120 Others |
.. |
.. |
.. |
1 288 |
1 846 |
2 183 |
2 447 |
2 641 |
2 698 |
2 765 |
Municipal immovable property tax |
.. |
.. |
.. |
893 |
1 319 |
1 488 |
1 686 |
1 809 |
1 848 |
1 898 |
Contributions polder boards |
.. |
.. |
.. |
395 |
527 |
695 |
761 |
832 |
850 |
867 |
4200 Recurrent taxes on net wealth |
86 |
517 |
554 |
824 |
30 |
23 |
1 |
0 |
0 |
0 |
4210 Individual |
86 |
517 |
554 |
824 |
30 |
23 |
1 |
.. |
.. |
.. |
Property tax of individuals |
86 |
517 |
554 |
824 |
30 |
23 |
1 |
.. |
.. |
.. |
4220 Corporate |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
117 |
336 |
522 |
1 483 |
1 877 |
1 721 |
1 730 |
1 614 |
1 845 |
1 841 |
4310 Estate and inheritance taxes |
.. |
304 |
472 |
1 303 |
1 877 |
1 721 |
1 730 |
1 614 |
1 845 |
1 841 |
Estate tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Inheritance tax |
.. |
304 |
472 |
1 303 |
1 877 |
1 721 |
1 730 |
1 614 |
1 845 |
1 841 |
4320 Gift taxes |
.. |
32 |
50 |
180 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
162 |
635 |
1 030 |
3 396 |
4 968 |
2 785 |
1 104 |
1 772 |
2 292 |
2 727 |
Stamp duties |
44 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Registration duties |
118 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on legal transactions |
0 |
635 |
1 030 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Real estate transfer tax |
0 |
0 |
0 |
2 804 |
4 925 |
2 785 |
1 104 |
1 772 |
2 292 |
2 727 |
Tax on capital formation |
0 |
0 |
0 |
592 |
43 |
0 |
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 |
3 110 |
17 675 |
27 585 |
48 162 |
68 405 |
70 134 |
71 068 |
75 623 |
80 282 |
83 232 |
5100 Taxes on production, sale, transfer, etc. |
2 943 |
16 204 |
25 067 |
43 561 |
61 994 |
62 515 |
63 274 |
67 049 |
71 559 |
74 399 |
5110 General taxes |
1 344 |
11 081 |
17 216 |
28 857 |
42 884 |
42 674 |
42 459 |
44 922 |
47 896 |
49 893 |
5111 Value added taxes |
0 |
11 081 |
17 216 |
28 849 |
42 873 |
42 654 |
42 424 |
44 879 |
47 849 |
49 833 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
1 344 |
0 |
0 |
8 |
11 |
20 |
35 |
43 |
47 |
60 |
Turnover tax |
1 344 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
1 600 |
5 123 |
7 850 |
14 704 |
19 110 |
19 841 |
20 815 |
22 127 |
23 663 |
24 506 |
5121 Excise duties |
880 |
3 789 |
5 985 |
13 755 |
17 724 |
18 392 |
17 309 |
18 020 |
18 973 |
19 692 |
Excise on spirits |
129 |
463 |
422 |
397 |
335 |
331 |
306 |
314 |
324 |
331 |
Excise on beer |
34 |
123 |
259 |
263 |
310 |
389 |
413 |
451 |
446 |
447 |
Excise on sugar |
45 |
9 |
27 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on tobacco |
307 |
839 |
948 |
1 590 |
2 136 |
2 437 |
2 228 |
2 222 |
2 491 |
2 397 |
Excise on wine |
14 |
82 |
91 |
173 |
257 |
304 |
348 |
354 |
358 |
346 |
Registration tax on motor vehicles |
0 |
613 |
1 189 |
2 875 |
3 647 |
2 096 |
1 159 |
1 462 |
1 551 |
2 000 |
Excise on soft drinks |
0 |
59 |
186 |
216 |
155 |
156 |
154 |
207 |
256 |
265 |
Levies for nuclear reactor |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on petrol |
310 |
1 280 |
1 684 |
3 151 |
4 010 |
4 086 |
3 960 |
4 109 |
4 226 |
4 293 |
Excise on other mineral oils |
41 |
295 |
808 |
2 139 |
2 965 |
3 573 |
3 630 |
3 757 |
3 862 |
3 875 |
Levies on air pollution |
0 |
27 |
304 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on pollution/resources |
0 |
0 |
68 |
462 |
456 |
356 |
141 |
345 |
364 |
380 |
Levies on energy |
0 |
0 |
0 |
2 387 |
3 333 |
4 250 |
4 856 |
4 679 |
4 967 |
5 213 |
Other excise duties and consumption taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other environmental taxes |
0 |
0 |
0 |
34 |
35 |
314 |
13 |
14 |
20 |
35 |
Strategic stockpile tax on mineral oils |
0 |
0 |
0 |
68 |
85 |
100 |
101 |
106 |
108 |
110 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
702 |
971 |
1 375 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
EU levies on food products |
338 |
295 |
168 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
MCA levy |
0 |
9 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Remaining import duties |
364 |
667 |
1 207 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5124 Taxes on exports |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5125 Taxes on investment goods |
0 |
77 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Selective investment regulation levy |
.. |
77 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5126 Taxes on specific services |
16 |
222 |
372 |
662 |
1 041 |
1 213 |
3 253 |
3 751 |
4 447 |
4 571 |
Tax on fire insurance |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Entertainment tax |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on insurances |
0 |
209 |
340 |
512 |
807 |
861 |
2 343 |
2 375 |
2 464 |
2 486 |
Tourist tax |
0 |
14 |
32 |
83 |
125 |
131 |
164 |
206 |
210 |
252 |
Tax on games of chance |
0 |
0 |
0 |
67 |
109 |
221 |
239 |
238 |
350 |
340 |
Flight tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Bank levies |
0 |
0 |
0 |
0 |
0 |
0 |
507 |
478 |
921 |
948 |
Contribution to EU Single Resolution Fund |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
454 |
502 |
545 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
1 |
64 |
118 |
287 |
345 |
236 |
253 |
356 |
243 |
243 |
ESCC levy |
1 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sugar contribution |
0 |
23 |
36 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Milk levy |
0 |
36 |
82 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
EU levies on food products |
0 |
0 |
0 |
273 |
345 |
236 |
253 |
356 |
243 |
243 |
Sugar storage duty |
0 |
0 |
0 |
14 |
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 |
167 |
1 470 |
2 518 |
4 601 |
6 411 |
7 619 |
7 794 |
8 574 |
8 723 |
8 833 |
5210 Recurrent taxes |
165 |
1 470 |
2 518 |
4 601 |
6 411 |
7 619 |
7 751 |
8 410 |
8 524 |
8 633 |
5211 Paid by households: motor vehicles |
27 |
463 |
799 |
2 288 |
3 211 |
4 084 |
4 008 |
4 470 |
4 500 |
4 582 |
Motor vehicle tax |
27 |
427 |
744 |
2 288 |
3 211 |
4 084 |
4 008 |
4 470 |
4 500 |
4 582 |
Motor vehicle licence |
0 |
36 |
54 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
132 |
604 |
1 044 |
554 |
760 |
976 |
959 |
1 069 |
1 080 |
1 096 |
Motor vehicle tax |
132 |
590 |
1 026 |
554 |
760 |
976 |
959 |
1 069 |
1 080 |
1 096 |
Motor vehicle licence |
0 |
14 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Heavy motor vehicle tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5213 Paid in respect of other goods |
6 |
404 |
676 |
1 759 |
2 440 |
2 559 |
2 784 |
2 871 |
2 944 |
2 955 |
Dog licences |
3 |
23 |
27 |
40 |
54 |
59 |
67 |
65 |
67 |
61 |
Commuter tax |
0 |
5 |
5 |
12 |
21 |
25 |
29 |
29 |
30 |
32 |
Levies on water pollution |
1 |
372 |
644 |
1 003 |
1 220 |
1 127 |
1 182 |
1 212 |
1 244 |
1 257 |
Permission to sell spirits |
2 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sewerage charges |
0 |
0 |
0 |
650 |
1 094 |
1 304 |
1 463 |
1 531 |
1 584 |
1 597 |
Levies on manure surplus |
0 |
0 |
0 |
18 |
-4 |
2 |
4 |
3 |
11 |
7 |
Noise nuisance tax civil aviation |
0 |
0 |
0 |
36 |
55 |
42 |
39 |
31 |
8 |
1 |
5220 Non-recurrent taxes |
2 |
0 |
0 |
0 |
0 |
0 |
43 |
164 |
199 |
200 |
Emission permits |
.. |
.. |
.. |
.. |
.. |
.. |
43 |
164 |
199 |
200 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
48 |
159 |
254 |
777 |
968 |
962 |
1 123 |
416 |
714 |
857 |
6100 Paid solely by business |
48 |
159 |
254 |
410 |
322 |
326 |
139 |
0 |
0 |
0 |
Administrative levies |
48 |
159 |
254 |
410 |
322 |
326 |
139 |
.. |
.. |
.. |
6200 Other |
0 |
0 |
0 |
367 |
646 |
636 |
984 |
416 |
714 |
857 |
Employers tax |
.. |
.. |
.. |
331 |
497 |
609 |
804 |
208 |
530 |
569 |
Tax revenue from Caribbean Netherlands |
.. |
.. |
.. |
0 |
0 |
13 |
100 |
128 |
145 |
153 |
Other taxes on wealth |
.. |
.. |
.. |
36 |
149 |
14 |
80 |
80 |
39 |
135 |
Custom duties collected for the EU |
.. |
.. |
.. |
1 310 |
1 679 |
1 732 |
1 756 |
2 266 |
2 353 |
2 420 |
Total tax revenue on cash basis |
10 860 |
69 982 |
104 419 |
165 503 |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
166 824 |
220 950 |
227 911 |
238 488 |
255 348 |
272 008 |
285 670 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
1 400 |
0 |
0 |
0 |
0 |
0 |
0 |
Wage Tax reductions |
.. |
.. |
.. |
1 400 |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
-70 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
168 154 |
220 950 |
227 911 |
238 488 |
255 348 |
272 008 |
285 670 |
Imputed social contributions |
.. |
.. |
.. |
3 808 |
3 509 |
3 545 |
3 414 |
3 160 |
3 584 |
3 622 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
171 962 |
224 459 |
231 456 |
241 902 |
258 508 |
275 592 |
289 292 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 1999 data are on accrual basis. Heading 2000: From 1998 the figures include some violuntary contributions and the breakdown between premiums paid by employees (2100) and by self-employed / non-employed has been estimated. This is also the case for the breakdown between premiums paid on a payroll or on an income tax basis for those years where both apply. Heading 4100: From 1992, there was a structural break in the data for the 'municipal immovable property tax'. The tax ceased to be collected by the central government at that time and the figures are presented on a different type of statistical registration (no longer cash basis). Heading 5110: Includes 358 millions of euros (1969) and 186 millions of euros (1970) in respect of deduction of turnover tax on stocks existing at 1st January 1969. Heading 5213: Small amounts (less than 2.3 millions euros) of hunting and fishing licence receipts which should be classified here have been omitted. |
||||||||||
Source: Social security contributions and local taxes: Central Bureau of Statistics. Other taxes: Ministry of Finance. |
||||||||||
Table 5.25. New Zealand: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million NZD
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
1 001 |
7 594 |
27 471 |
39 765 |
64 046 |
62 310 |
72 187 |
81 500 |
86 601 |
92 661 |
1000 Taxes on income, profits and capital gains |
606 |
5 299 |
16 370 |
23 861 |
40 308 |
33 494 |
39 415 |
44 724 |
48 134 |
51 505 |
1100 Of individuals |
394 |
4 679 |
13 177 |
17 126 |
26 965 |
23 519 |
26 555 |
30 298 |
31 869 |
35 020 |
1110 On income and profits |
394 |
4 679 |
13 177 |
17 126 |
26 965 |
23 519 |
26 555 |
30 298 |
31 869 |
35 020 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
207 |
589 |
1 780 |
4 914 |
9 069 |
7 609 |
10 344 |
11 407 |
13 461 |
13 584 |
1210 On profits |
207 |
589 |
1 780 |
4 914 |
9 069 |
7 609 |
10 344 |
11 407 |
13 461 |
13 584 |
1220 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
5 |
31 |
1 413 |
1 821 |
4 274 |
2 366 |
2 516 |
3 019 |
2 804 |
2 901 |
NRWT |
5 |
24 |
277 |
760 |
1 506 |
467 |
427 |
733 |
594 |
619 |
Property speculation |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Absentee income tax |
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Interest |
0 |
0 |
1 028 |
990 |
2 699 |
1 704 |
1 643 |
1 660 |
1 468 |
1 530 |
Dividends |
0 |
0 |
83 |
71 |
69 |
195 |
446 |
626 |
742 |
752 |
Other |
0 |
0 |
25 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2100 Employees |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4000 Taxes on property |
116 |
602 |
1 880 |
2 112 |
3 417 |
4 119 |
4 585 |
5 046 |
5 257 |
5 543 |
4100 Recurrent taxes on immovable property |
84 |
515 |
1 722 |
2 049 |
3 322 |
4 031 |
4 492 |
4 962 |
5 178 |
5 436 |
Local govt rates and services |
81 |
503 |
1 550 |
2 049 |
3 322 |
4 031 |
4 492 |
4 962 |
5 178 |
5 436 |
Land tax |
3 |
12 |
172 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4110 Households |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
.. |
.. |
172 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
23 |
39 |
80 |
2 |
3 |
2 |
0 |
0 |
0 |
0 |
4310 Estate and inheritance taxes |
21 |
37 |
74 |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
4320 Gift taxes |
2 |
2 |
6 |
2 |
3 |
2 |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
9 |
48 |
78 |
61 |
92 |
86 |
93 |
84 |
79 |
107 |
Instrument duty |
7 |
40 |
62 |
51 |
85 |
82 |
91 |
84 |
79 |
107 |
Cheque duty |
2 |
8 |
16 |
10 |
7 |
4 |
2 |
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 |
280 |
1 693 |
9 220 |
13 792 |
20 290 |
24 692 |
28 184 |
31 728 |
33 203 |
35 612 |
5100 Taxes on production, sale, transfer, etc. |
262 |
1 624 |
8 680 |
12 887 |
18 832 |
23 107 |
26 344 |
29 584 |
30 925 |
33 220 |
5110 General taxes |
77 |
776 |
6 163 |
9 885 |
15 046 |
19 143 |
22 063 |
24 587 |
25 847 |
27 951 |
5111 Value added taxes |
0 |
0 |
6 163 |
9 885 |
15 046 |
19 143 |
22 063 |
24 587 |
25 847 |
27 951 |
5112 Sales tax |
77 |
776 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Motor vehicles |
.. |
231 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other sales tax |
.. |
544 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5113 Other |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
186 |
849 |
2 517 |
3 002 |
3 786 |
3 964 |
4 281 |
4 997 |
5 078 |
5 269 |
5121 Excise duties |
124 |
548 |
1 929 |
2 148 |
1 627 |
1 782 |
1 854 |
2 280 |
2 231 |
2 214 |
On alcoholic beverages |
37 |
84 |
411 |
436 |
573 |
622 |
650 |
672 |
684 |
699 |
Beer |
33 |
64 |
0 |
201 |
290 |
207 |
250 |
262 |
265 |
265 |
Wine |
0 |
0 |
0 |
100 |
163 |
181 |
204 |
216 |
218 |
227 |
Spirits |
4 |
20 |
0 |
135 |
120 |
234 |
196 |
194 |
201 |
207 |
Tobacco |
33 |
99 |
568 |
764 |
159 |
220 |
273 |
362 |
352 |
399 |
Motor vehicles |
0 |
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Refined sugar |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
CA petroleum fuels |
0 |
140 |
835 |
810 |
819 |
872 |
865 |
1 185 |
1 137 |
1 057 |
NRF fuel excise |
49 |
121 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local petroleum fuels |
0 |
18 |
21 |
27 |
30 |
32 |
31 |
33 |
34 |
33 |
CA mileage tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
NRF mileage tax |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Road user charges |
0 |
68 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Energy resources levy |
0 |
20 |
87 |
111 |
46 |
36 |
35 |
28 |
24 |
26 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
49 |
231 |
505 |
648 |
1 857 |
1 916 |
2 160 |
2 442 |
2 550 |
2 738 |
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 |
13 |
57 |
83 |
206 |
302 |
266 |
267 |
275 |
297 |
317 |
Lottery (national) |
1 |
6 |
26 |
167 |
290 |
253 |
254 |
260 |
281 |
301 |
Lottery (overseas) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Racing |
12 |
46 |
57 |
39 |
12 |
13 |
13 |
15 |
16 |
16 |
Film hire tax |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Domestic air travel tax |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5127 Other taxes on internat. trade and transactions |
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Foreign fishing vessels tax |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Foreign travel tax |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
International departure tax |
.. |
12 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
18 |
69 |
539 |
905 |
1 458 |
1 585 |
1 840 |
2 144 |
2 278 |
2 392 |
5210 Recurrent taxes |
18 |
69 |
539 |
905 |
1 458 |
1 585 |
1 840 |
2 144 |
2 278 |
2 392 |
Motor vehicle registration |
7 |
47 |
154 |
181 |
226 |
172 |
187 |
214 |
223 |
227 |
Heavy traffic fees |
8 |
0 |
285 |
532 |
851 |
1 016 |
1 205 |
1 381 |
1 469 |
1 551 |
Accident compensation levies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5211 Paid by households: motor vehicles |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5213 Paid in respect of other goods |
3 |
23 |
100 |
192 |
381 |
397 |
448 |
549 |
586 |
614 |
Local authority fees and charges |
3 |
23 |
100 |
192 |
381 |
397 |
448 |
549 |
586 |
614 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
0 |
1 |
0 |
31 |
5 |
3 |
2 |
7 |
1 |
6100 Paid solely by business |
.. |
.. |
0 |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
.. |
1 |
.. |
31 |
5 |
3 |
2 |
7 |
1 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
1 057 |
2 568 |
2 794 |
2 582 |
2 352 |
2 313 |
2 195 |
Tax expenditure component |
.. |
.. |
.. |
311 |
873 |
950 |
1 349 |
1 253 |
1 232 |
1 189 |
Transfer component |
.. |
.. |
.. |
746 |
1 695 |
1 844 |
1 233 |
1 099 |
1 081 |
1 006 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on cash basis |
1 001 |
7 594 |
27 471 |
39 276 |
64 273 |
62 053 |
73 172 |
82 481 |
87 907 |
93 911 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
39 765 |
64 046 |
62 310 |
72 187 |
81 500 |
86 601 |
92 661 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
0 |
0 |
2 265 |
2 615 |
4 152 |
4 080 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
0 |
0 |
-4 955 |
-5 769 |
-7 111 |
-7 404 |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
873 |
950 |
1 349 |
1 253 |
1 232 |
1 189 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
.. |
0 |
0 |
461 |
-1 602 |
500 |
-81 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
64 919 |
63 260 |
71 307 |
77 997 |
85 374 |
90 445 |
Imputed social contributions |
.. |
.. |
.. |
.. |
0 |
0 |
2 617 |
2 063 |
2 030 |
1 948 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
64 919 |
63 260 |
73 924 |
80 060 |
87 404 |
92 393 |
.. Not available |
||||||||||
Note: For the years before 1989 data are on a fiscal year basis ending 31st March. The figures provided for 1989 and onwards relate to the financial year ending 30th June of the following year. From 1993, data are on accrual basis. Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable. Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax. Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986. Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues. Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component. |
||||||||||
Source: Local Authorities Statistics, Department of Statistics, Wellington. |
||||||||||
Table 5.26. Norway: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million NOK
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
16 842 |
133 499 |
301 812 |
631 576 |
989 614 |
1 086 662 |
1 226 149 |
1 198 232 |
1 207 561 |
1 281 966 |
1000 Taxes on income, profits and capital gains |
7 316 |
55 837 |
106 290 |
284 189 |
474 557 |
512 049 |
558 116 |
475 374 |
458 170 |
499 695 |
1100 Of individuals |
6 671 |
38 018 |
79 068 |
152 013 |
219 726 |
256 544 |
304 409 |
335 199 |
332 773 |
339 076 |
1110 On income and profits |
6 671 |
38 018 |
79 068 |
152 013 |
219 726 |
256 544 |
304 409 |
335 199 |
332 773 |
339 076 |
Employee social security contributions |
1 305 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Income taxes |
5 366 |
38 018 |
79 068 |
152 013 |
219 726 |
256 544 |
304 409 |
335 199 |
332 773 |
339 076 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
645 |
17 819 |
27 222 |
132 176 |
254 831 |
255 505 |
253 707 |
140 175 |
125 397 |
160 619 |
1210 On profits |
.. |
.. |
.. |
132 176 |
254 831 |
255 505 |
253 707 |
140 175 |
125 397 |
160 619 |
1220 On capital gains |
.. |
.. |
.. |
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 |
2 009 |
28 205 |
79 362 |
132 170 |
204 602 |
243 015 |
292 278 |
325 569 |
331 389 |
341 591 |
2100 Employees |
0 |
6 639 |
25 345 |
45 162 |
68 518 |
81 032 |
98 124 |
112 662 |
115 358 |
119 273 |
2110 On a payroll basis |
.. |
.. |
.. |
45 162 |
68 518 |
81 032 |
98 124 |
112 662 |
115 358 |
119 273 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
1 716 |
20 454 |
50 116 |
79 242 |
124 307 |
148 060 |
177 275 |
191 362 |
193 755 |
199 302 |
2210 On a payroll basis |
.. |
.. |
.. |
79 242 |
124 307 |
148 060 |
177 275 |
191 362 |
193 755 |
199 302 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
293 |
1 112 |
3 901 |
7 766 |
11 777 |
13 923 |
16 879 |
21 545 |
22 276 |
23 016 |
2310 On a payroll basis |
.. |
.. |
.. |
7 766 |
11 777 |
13 923 |
16 879 |
21 545 |
22 276 |
23 016 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1 891 |
4000 Taxes on property |
523 |
2 295 |
8 887 |
14 546 |
27 709 |
30 871 |
37 268 |
35 572 |
39 232 |
42 851 |
4100 Recurrent taxes on immovable property |
100 |
431 |
2 216 |
2 848 |
6 335 |
8 482 |
10 579 |
12 728 |
13 688 |
14 550 |
4110 Households |
.. |
431 |
2 216 |
2 724 |
5 571 |
7 109 |
3 693 |
5 437 |
6 310 |
7 067 |
4120 Others |
.. |
0 |
0 |
124 |
764 |
1 373 |
6 886 |
7 291 |
7 378 |
7 483 |
4200 Recurrent taxes on net wealth |
341 |
1 450 |
5 118 |
7 703 |
13 244 |
14 144 |
17 134 |
14 123 |
16 749 |
18 965 |
4210 Individual |
235 |
907 |
3 692 |
6 869 |
10 746 |
12 169 |
14 039 |
12 902 |
14 040 |
15 409 |
4220 Corporate |
106 |
543 |
1 426 |
834 |
2 498 |
1 975 |
3 095 |
1 221 |
2 709 |
3 556 |
4300 Estate, inheritance and gift taxes |
45 |
122 |
446 |
1 273 |
2 576 |
2 377 |
2 246 |
295 |
206 |
91 |
4310 Estate and inheritance taxes |
.. |
122 |
446 |
1 273 |
2 576 |
2 377 |
2 246 |
295 |
206 |
91 |
4320 Gift taxes |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
37 |
292 |
1 107 |
2 722 |
5 554 |
5 868 |
7 309 |
8 426 |
8 589 |
9 245 |
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 |
6 928 |
47 154 |
107 262 |
200 671 |
282 746 |
300 727 |
338 487 |
361 717 |
378 770 |
395 938 |
5100 Taxes on production, sale, transfer, etc. |
6 720 |
45 882 |
102 901 |
185 921 |
266 124 |
284 947 |
321 606 |
342 432 |
358 841 |
376 576 |
5110 General taxes |
3 622 |
24 350 |
56 656 |
124 985 |
189 424 |
201 802 |
235 771 |
256 028 |
270 085 |
284 705 |
5111 Value added taxes |
0 |
24 350 |
56 656 |
124 166 |
188 705 |
201 184 |
234 941 |
255 181 |
269 215 |
282 784 |
Value added tax |
.. |
24 350 |
56 656 |
124 166 |
188 705 |
201 184 |
234 941 |
255 181 |
269 215 |
282 784 |
5112 Sales tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1 016 |
5113 Other |
3 622 |
0 |
0 |
819 |
719 |
618 |
830 |
847 |
870 |
905 |
5120 Taxes on specific goods and services |
3 098 |
21 532 |
46 245 |
60 936 |
76 700 |
83 145 |
85 835 |
86 404 |
88 756 |
91 871 |
5121 Excise duties |
2 338 |
14 914 |
37 453 |
54 871 |
71 047 |
76 328 |
78 515 |
78 845 |
79 456 |
81 252 |
Stamp duty on tobacco |
392 |
1 076 |
3 750 |
6 806 |
6 815 |
7 768 |
6 375 |
7 219 |
6 824 |
7 564 |
Taxes on spirits and wines |
449 |
2 013 |
3 454 |
5 217 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on beer |
162 |
605 |
2 195 |
3 650 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on petrol |
480 |
2 310 |
7 057 |
9 756 |
8 132 |
7 373 |
6 417 |
5 711 |
5 491 |
5 597 |
Vehicles transfer tax |
395 |
2 761 |
4 554 |
10 956 |
22 898 |
21 835 |
22 229 |
19 355 |
18 445 |
17 360 |
Chocolate and sweets |
123 |
247 |
551 |
789 |
1 078 |
1 173 |
1 261 |
1 324 |
1 462 |
1 439 |
Sugar |
0 |
0 |
217 |
230 |
192 |
196 |
201 |
206 |
203 |
206 |
Non-alcoholic beverages |
38 |
120 |
487 |
1 113 |
1 024 |
1 739 |
1 803 |
1 972 |
2 031 |
2 111 |
Electric energy |
89 |
1 515 |
3 414 |
5 091 |
7 079 |
8 110 |
8 656 |
9 233 |
10 795 |
11 575 |
Oil and gas products |
0 |
3 703 |
8 729 |
88 |
92 |
98 |
108 |
103 |
110 |
109 |
Sales of radio and tv sets |
0 |
163 |
220 |
920 |
0 |
0 |
0 |
0 |
0 |
0 |
Mineral oil |
0 |
113 |
1 098 |
490 |
685 |
1 419 |
1 383 |
1 986 |
1 821 |
1 832 |
Cosmetics |
0 |
0 |
0 |
159 |
0 |
0 |
0 |
0 |
0 |
0 |
Recording equipment |
0 |
0 |
92 |
35 |
0 |
0 |
0 |
0 |
0 |
0 |
Others |
210 |
288 |
1 635 |
1 249 |
1 821 |
1 965 |
2 060 |
2 535 |
2 666 |
2 737 |
Taxes on alcoholic beverages |
0 |
0 |
0 |
0 |
10 338 |
11 317 |
12 602 |
12 969 |
13 580 |
13 638 |
Excise on diesel |
0 |
0 |
0 |
4 802 |
6 424 |
8 653 |
10 507 |
10 267 |
9 563 |
9 924 |
Tax on Co2 emissions, petroleum sector excepted |
0 |
0 |
0 |
3 520 |
4 469 |
4 682 |
4 913 |
5 965 |
6 465 |
7 160 |
5122 Profits of fiscal monopolies |
31 |
395 |
751 |
2 534 |
2 532 |
3 734 |
3 800 |
3 892 |
4 507 |
4 868 |
Profits state wine monopoly |
31 |
30 |
67 |
41 |
32 |
44 |
36 |
0 |
0 |
0 |
Norsk tipping |
0 |
365 |
684 |
2 493 |
2 500 |
3 690 |
3 764 |
3 892 |
4 507 |
4 868 |
5123 Customs and import duties |
634 |
697 |
1 360 |
1 944 |
2 170 |
2 505 |
3 111 |
3 305 |
3 343 |
3 498 |
Customs revenue |
615 |
689 |
1 305 |
1 944 |
2 170 |
2 505 |
3 111 |
3 305 |
3 343 |
3 498 |
Loading and lighthouse dues |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other import duties |
8 |
8 |
55 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5124 Taxes on exports |
7 |
105 |
227 |
0 |
112 |
151 |
177 |
178 |
209 |
233 |
5125 Taxes on investment goods |
0 |
4 274 |
4 454 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
88 |
195 |
1 233 |
1 386 |
131 |
114 |
140 |
138 |
1 193 |
1 972 |
Excise on race tracks |
9 |
25 |
15 |
88 |
119 |
114 |
140 |
138 |
142 |
144 |
Taxes on specific services |
34 |
49 |
150 |
1 298 |
0 |
0 |
0 |
0 |
1 051 |
1 828 |
Pengelotteriet (national lotteries) |
45 |
121 |
462 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Excise on lotto games |
0 |
0 |
606 |
0 |
12 |
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 |
952 |
767 |
201 |
708 |
313 |
92 |
46 |
48 |
48 |
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 |
208 |
1 272 |
4 361 |
14 750 |
16 622 |
15 780 |
16 881 |
19 285 |
19 929 |
19 362 |
5210 Recurrent taxes |
208 |
1 272 |
4 361 |
14 750 |
16 622 |
14 305 |
16 593 |
18 501 |
19 445 |
18 798 |
5211 Paid by households: motor vehicles |
88 |
458 |
1 789 |
4 435 |
6 699 |
7 157 |
8 007 |
8 400 |
8 694 |
7 934 |
5212 Paid by others: motor vehicles |
108 |
696 |
2 072 |
1 346 |
712 |
539 |
494 |
352 |
344 |
339 |
5213 Paid in respect of other goods |
12 |
118 |
500 |
8 969 |
9 211 |
6 609 |
8 092 |
9 749 |
10 407 |
10 525 |
CO2 tax |
0 |
0 |
0 |
3 047 |
3 385 |
2 166 |
3 293 |
4 906 |
5 116 |
5 223 |
Excise on pharmacies |
6 |
32 |
59 |
105 |
153 |
80 |
78 |
99 |
108 |
94 |
Others |
6 |
86 |
441 |
5 817 |
4 466 |
4 276 |
4 656 |
4 675 |
5 131 |
5 149 |
Tax on emissions of NOX |
0 |
0 |
0 |
0 |
1 207 |
87 |
65 |
69 |
52 |
59 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
1 475 |
288 |
784 |
484 |
564 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
66 |
8 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6100 Paid solely by business |
0 |
3 |
2 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6200 Other |
66 |
5 |
9 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
994 |
1 229 |
1 576 |
2 959 |
3 630 |
3 990 |
Tax expenditure component |
.. |
.. |
.. |
.. |
253 |
270 |
362 |
484 |
636 |
752 |
Transfer component |
.. |
.. |
.. |
.. |
741 |
959 |
1 214 |
2 475 |
2 994 |
3 238 |
Total tax revenue on cash basis |
16 842 |
133 499 |
301 812 |
575 989 |
967 171 |
1 044 570 |
1 247 706 |
1 212 199 |
1 191 385 |
203 170 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
631 576 |
989 614 |
1 086 662 |
1 226 149 |
1 198 232 |
1 207 561 |
1 281 966 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
253 |
270 |
362 |
484 |
636 |
752 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
631 576 |
989 867 |
1 086 932 |
1 226 511 |
1 198 716 |
1 208 197 |
1 282 718 |
Imputed social contributions |
.. |
.. |
.. |
400 |
656 |
314 |
243 |
195 |
97 |
45 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
631 976 |
990 523 |
1 087 246 |
1 226 754 |
1 198 911 |
1 208 294 |
1 282 763 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 2000, data are on accrual basis. Heading 5211: Up to 1971 this item contains motor vehicle licences paid by both households and enterprises. Heading 5121: From 2005, taxes on alcoholic beverages include both 'taxes on spirits and wines' and 'excise on beer'. Heading 5125: From 1998, revenue from taxes on investments goods is included in item 5121 "Others". |
||||||||||
Source: Statistics Norway; National Accounts. |
||||||||||
Table 5.27. Poland: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million PLN
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
246 039 |
411 175 |
454 044 |
529 259 |
582 410 |
624 168 |
679 086 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
.. |
409 415 |
452 417 |
527 282 |
579 587 |
620 876 |
675 601 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
50 268 |
93 795 |
91 026 |
103 567 |
117 078 |
124 251 |
137 481 |
1100 Of individuals |
.. |
.. |
.. |
32 415 |
61 471 |
62 901 |
74 216 |
83 974 |
90 071 |
99 121 |
Individual income tax |
.. |
.. |
.. |
32 415 |
61 403 |
62 818 |
74 124 |
83 861 |
89 943 |
98 969 |
Tax on winnings from lottery or gambling |
.. |
.. |
.. |
0 |
68 |
83 |
92 |
113 |
128 |
152 |
1110 On income and profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
.. |
.. |
.. |
17 853 |
32 324 |
28 125 |
29 351 |
33 104 |
34 180 |
38 360 |
1210 On profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
.. |
.. |
.. |
96 386 |
140 086 |
156 026 |
202 629 |
223 531 |
236 292 |
254 968 |
2100 Employees |
.. |
.. |
.. |
42 357 |
51 929 |
60 247 |
75 747 |
88 557 |
97 132 |
105 817 |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
.. |
.. |
.. |
41 130 |
55 472 |
65 353 |
79 524 |
87 616 |
91 910 |
100 873 |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
.. |
.. |
.. |
12 899 |
32 685 |
30 426 |
47 358 |
47 358 |
47 250 |
48 278 |
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 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
.. |
.. |
.. |
1 628 |
3 081 |
3 720 |
3 998 |
4 028 |
4 173 |
4 485 |
Rehabilitation fund contribution |
.. |
.. |
.. |
1 508 |
2 860 |
3 370 |
3 633 |
3 621 |
3 742 |
4 020 |
Wage guarantee fund contribution |
.. |
.. |
.. |
120 |
221 |
350 |
365 |
407 |
431 |
465 |
4000 Taxes on property |
.. |
.. |
.. |
10 584 |
17 116 |
19 068 |
23 120 |
24 637 |
25 612 |
27 101 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
8 404 |
13 515 |
16 399 |
20 747 |
22 206 |
22 723 |
23 783 |
Agricultural tax-local |
.. |
.. |
.. |
720 |
906 |
969 |
1 666 |
1 579 |
1 499 |
1 487 |
Forest tax-local |
.. |
.. |
.. |
96 |
157 |
165 |
228 |
230 |
296 |
295 |
Real estate tax-local |
.. |
.. |
.. |
7 588 |
12 452 |
15 265 |
18 853 |
20 397 |
20 928 |
22 001 |
4110 Households |
.. |
.. |
.. |
2 348 |
3 613 |
4 555 |
6 289 |
6 549 |
6 785 |
6 945 |
4120 Others |
.. |
.. |
.. |
6 056 |
9 902 |
11 844 |
14 458 |
15 657 |
15 938 |
16 838 |
4200 Recurrent taxes on net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
.. |
172 |
328 |
290 |
252 |
246 |
279 |
295 |
Inheritance and gift tax-local |
.. |
.. |
.. |
172 |
328 |
290 |
252 |
246 |
279 |
295 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
2 008 |
3 273 |
2 379 |
2 121 |
2 185 |
2 610 |
3 023 |
Tax on civil law transactions and stamp tax |
.. |
.. |
.. |
2 008 |
3 273 |
2 379 |
2 121 |
2 185 |
2 610 |
3 023 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
86 880 |
154 813 |
181 983 |
192 943 |
209 666 |
229 626 |
250 580 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
84 885 |
150 093 |
175 207 |
187 498 |
201 701 |
221 529 |
243 209 |
5110 General taxes |
.. |
.. |
.. |
51 615 |
97 848 |
109 717 |
116 607 |
125 836 |
134 554 |
154 656 |
5111 Value added taxes |
.. |
.. |
.. |
51 615 |
97 848 |
109 717 |
116 607 |
125 836 |
134 554 |
154 656 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Turnover tax, of which: |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
On spirits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
On fuels |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
On tobacco |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
33 270 |
52 245 |
65 490 |
70 891 |
75 865 |
86 975 |
88 553 |
5121 Excise duties |
.. |
.. |
.. |
27 170 |
49 376 |
62 016 |
66 310 |
70 632 |
75 644 |
78 957 |
On domestic excise products, of which: |
.. |
.. |
.. |
24 213 |
45 752 |
58 935 |
60 774 |
62 442 |
68 121 |
73 764 |
On spirits |
.. |
.. |
.. |
4 309 |
5 000 |
6 154 |
7 393 |
6 655 |
7 343 |
7 727 |
On fuels |
.. |
.. |
.. |
11 056 |
22 128 |
26 545 |
28 184 |
29 874 |
34 001 |
38 169 |
On tobacco |
.. |
.. |
.. |
6 143 |
11 973 |
17 348 |
18 126 |
17 788 |
18 661 |
18 661 |
On beer |
.. |
.. |
.. |
1 758 |
2 975 |
3 303 |
3 473 |
3 547 |
3 604 |
3 604 |
On wine |
.. |
.. |
.. |
459 |
378 |
315 |
219 |
246 |
199 |
199 |
On other products |
.. |
.. |
.. |
488 |
3 298 |
5 270 |
3 379 |
4 332 |
4 313 |
5 491 |
On imported excise products, of which: |
.. |
.. |
.. |
2 957 |
3 624 |
3 081 |
5 536 |
8 190 |
7 523 |
5 193 |
On spirits |
.. |
.. |
.. |
90 |
253 |
311 |
279 |
267 |
294 |
323 |
On fuels |
.. |
.. |
.. |
2 031 |
2 045 |
1 051 |
3 481 |
5 650 |
4 494 |
1 915 |
On tobacco |
.. |
.. |
.. |
18 |
214 |
114 |
62 |
86 |
84 |
51 |
On beer |
.. |
.. |
.. |
26 |
12 |
14 |
43 |
53 |
58 |
56 |
On wine |
.. |
.. |
.. |
71 |
106 |
133 |
149 |
139 |
161 |
159 |
On other products |
.. |
.. |
.. |
721 |
994 |
1 458 |
1 522 |
1 995 |
2 432 |
2 689 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
5 038 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
.. |
.. |
.. |
1 062 |
1 297 |
2 764 |
3 678 |
4 181 |
10 249 |
8 545 |
Taxes and payments of financial institutions |
.. |
.. |
.. |
443 |
189 |
1 165 |
2 221 |
2 858 |
4 953 |
2 564 |
Gambling tax |
.. |
.. |
.. |
619 |
1 108 |
1 599 |
1 457 |
1 323 |
1 421 |
1 632 |
Tax from some financial institutions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
3 875 |
4 349 |
5127 Other taxes on internat. trade and transactions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
.. |
.. |
.. |
0 |
1 572 |
710 |
903 |
1 052 |
1 082 |
1 051 |
5130 Unallocable between 5110 and 5120 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
.. |
.. |
.. |
1 995 |
4 720 |
6 776 |
5 445 |
7 965 |
8 097 |
7 371 |
5210 Recurrent taxes |
.. |
.. |
.. |
433 |
2 224 |
3 667 |
3 432 |
4 317 |
4 660 |
4 084 |
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 |
.. |
.. |
.. |
433 |
2 224 |
3 667 |
3 432 |
4 317 |
4 660 |
4 084 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
1 562 |
2 496 |
3 109 |
2 013 |
3 648 |
3 437 |
3 287 |
5300 Unallocable between 5100 and 5200 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
.. |
.. |
.. |
293 |
524 |
594 |
1 025 |
647 |
922 |
986 |
Abolished taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6100 Paid solely by business |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
.. |
.. |
293 |
524 |
594 |
1 025 |
647 |
922 |
986 |
Custom duties collected for the EU |
.. |
.. |
.. |
.. |
1 760 |
1 627 |
1 977 |
2 823 |
3 292 |
3 485 |
Total tax revenue on cash basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
246 039 |
411 175 |
454 044 |
529 259 |
582 410 |
624 168 |
679 086 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
246 039 |
411 175 |
454 044 |
529 259 |
582 410 |
624 168 |
679 086 |
Imputed social contributions |
.. |
.. |
.. |
777 |
10 848 |
13 841 |
16 603 |
17 423 |
17 875 |
18 098 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
252 943 |
422 023 |
467 885 |
545 862 |
599 833 |
642 043 |
697 184 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 2002, data are on accrual basis. |
||||||||||
Source: Ministry of Finance, Economic Department. |
||||||||||
Table 5.28. Portugal: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
99 |
1 798 |
14 825 |
39 888 |
55 829 |
54 708 |
58 015 |
61 938 |
63 634 |
67 027 |
Total tax revenue exclusive of customs duties |
.. |
.. |
.. |
39 684 |
55 644 |
54 530 |
57 872 |
61 780 |
63 460 |
66 840 |
1000 Taxes on income, profits and capital gains |
24 |
355 |
3 805 |
11 691 |
15 443 |
14 640 |
18 664 |
18 762 |
18 287 |
18 894 |
1100 Of individuals |
.. |
.. |
2 350 |
6 947 |
9 369 |
9 638 |
13 120 |
13 149 |
12 613 |
12 613 |
Individual income tax |
.. |
.. |
2 350 |
6 947 |
9 369 |
9 638 |
13 120 |
13 149 |
12 613 |
12 613 |
1110 On income and profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
.. |
.. |
1 182 |
4 744 |
6 073 |
4 919 |
5 545 |
5 614 |
5 674 |
6 281 |
Corporate income tax |
.. |
.. |
1 088 |
4 457 |
5 760 |
4 653 |
5 327 |
5 405 |
5 399 |
5 956 |
Local corporate income tax ("Derrama") |
.. |
.. |
84 |
287 |
313 |
266 |
217 |
208 |
275 |
325 |
Other |
.. |
.. |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1210 On profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
24 |
355 |
273 |
0 |
0 |
83 |
0 |
0 |
0 |
0 |
Tax on wages and professional income |
2 |
93 |
9 |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
Industrial tax |
7 |
108 |
129 |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
Tax on income from movable capital |
2 |
71 |
1 |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
Property income tax |
3 |
23 |
17 |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
Agricultural income tax |
0 |
0 |
1 |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
Complementary income ax |
4 |
43 |
58 |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
Tax on capital gains |
0 |
3 |
1 |
.. |
.. |
83 |
.. |
.. |
.. |
.. |
Taxes abolished by DL 442-A/88 and DL 442-B/88 |
0 |
0 |
0 |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
Other |
6 |
15 |
58 |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
2000 Social security contributions |
22 |
531 |
4 026 |
10 168 |
14 274 |
15 457 |
15 139 |
16 182 |
16 918 |
17 950 |
2100 Employees |
8 |
203 |
1 470 |
4 286 |
6 344 |
6 670 |
6 403 |
6 992 |
7 233 |
7 619 |
2110 On a payroll basis |
8 |
203 |
1 470 |
4 286 |
6 344 |
6 670 |
6 403 |
6 992 |
7 233 |
7 619 |
Compulsory employee's social contributions |
8 |
203 |
1 470 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
13 |
318 |
2 413 |
5 882 |
7 930 |
8 786 |
8 736 |
9 191 |
9 685 |
10 331 |
2210 On a payroll basis |
13 |
318 |
2 413 |
5 882 |
7 930 |
8 786 |
8 736 |
9 191 |
9 685 |
10 331 |
Employers' social contributions |
13 |
318 |
2 413 |
5 882 |
7 930 |
8 786 |
8 736 |
9 191 |
9 685 |
10 331 |
2220 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
0 |
10 |
143 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory social contributions by self-employed |
0 |
10 |
143 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
1 |
47 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contributions for Unemployment Fund |
1 |
47 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Stamp duty on wages and salaries |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4000 Taxes on property |
5 |
26 |
402 |
1 468 |
2 284 |
1 935 |
1 906 |
2 303 |
2 356 |
2 644 |
4100 Recurrent taxes on immovable property |
0 |
0 |
133 |
508 |
1 008 |
1 101 |
1 337 |
1 529 |
1 503 |
1 589 |
Real estate tax |
.. |
.. |
133 |
508 |
1 008 |
1 101 |
1 337 |
1 529 |
1 503 |
1 589 |
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 |
4 |
74 |
103 |
10 |
2 |
2 |
0 |
0 |
0 |
Inheritance and gift taxes |
2 |
4 |
74 |
103 |
10 |
2 |
2 |
0 |
0 |
0 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
2 |
21 |
195 |
857 |
1 266 |
832 |
567 |
774 |
853 |
1 055 |
Real estate transfer tax |
2 |
21 |
195 |
674 |
973 |
595 |
356 |
569 |
640 |
831 |
Stamp duty on registrations and mortgages |
0 |
0 |
0 |
34 |
35 |
34 |
32 |
30 |
31 |
32 |
Stamp duty on the raising of capital |
0 |
0 |
0 |
0 |
10 |
1 |
0 |
0 |
0 |
0 |
Stamp duty on real estate transactions |
0 |
0 |
0 |
150 |
249 |
202 |
180 |
175 |
182 |
192 |
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 |
47 |
837 |
6 555 |
16 069 |
23 225 |
22 004 |
21 684 |
23 924 |
25 254 |
26 785 |
5100 Taxes on production, sale, transfer, etc. |
44 |
810 |
6 440 |
15 634 |
22 550 |
21 246 |
20 470 |
22 838 |
24 025 |
25 495 |
5110 General taxes |
0 |
290 |
2 906 |
9 733 |
14 333 |
13 527 |
13 710 |
15 368 |
15 767 |
16 809 |
5111 Value added taxes |
0 |
0 |
2 899 |
9 733 |
14 333 |
13 527 |
13 710 |
15 368 |
15 767 |
16 809 |
VAT |
.. |
.. |
2 899 |
9 733 |
14 333 |
13 527 |
13 710 |
15 368 |
15 767 |
16 809 |
5112 Sales tax |
0 |
290 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
General sales tax |
.. |
290 |
7 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5113 Other |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
44 |
519 |
3 534 |
5 901 |
8 217 |
7 719 |
6 760 |
7 470 |
8 258 |
8 685 |
5121 Excise duties |
15 |
295 |
2 052 |
4 501 |
5 940 |
5 665 |
4 675 |
5 209 |
5 808 |
6 125 |
Excise duties on tobacco |
3 |
62 |
362 |
1 077 |
1 165 |
1 496 |
1 387 |
1 357 |
1 484 |
1 542 |
Excise duties on beer |
1 |
0 |
55 |
90 |
100 |
82 |
76 |
75 |
81 |
86 |
Tax on motor vehicle sales |
1 |
59 |
304 |
1 239 |
1 221 |
832 |
360 |
585 |
687 |
775 |
Tax on oil products |
6 |
166 |
1 251 |
1 969 |
3 325 |
3 140 |
2 740 |
3 069 |
3 410 |
3 497 |
Excise duties on alcoholic beverages |
0 |
0 |
23 |
126 |
128 |
114 |
109 |
115 |
132 |
140 |
Excise duties on alcohol |
0 |
0 |
0 |
1 |
1 |
1 |
1 |
0 |
0 |
0 |
Tax on sugary soft drinks |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
70 |
Other |
4 |
7 |
59 |
0 |
0 |
0 |
1 |
8 |
12 |
14 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
261 |
521 |
420 |
419 |
489 |
581 |
638 |
5123 Customs and import duties |
21 |
96 |
511 |
1 |
1 |
1 |
0 |
0 |
0 |
0 |
Import levies |
14 |
36 |
392 |
0 |
1 |
1 |
0 |
0 |
0 |
0 |
Import surtax |
0 |
26 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
6 |
34 |
119 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5124 Taxes on exports |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on Oporto wine exports |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5125 Taxes on investment goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
1 |
38 |
547 |
1 102 |
1 712 |
1 522 |
1 567 |
1 676 |
1 769 |
1 817 |
Tax on insurance premiums |
0 |
6 |
47 |
131 |
170 |
215 |
200 |
218 |
230 |
244 |
Stamp duty on bank transactions |
1 |
24 |
405 |
330 |
734 |
601 |
536 |
522 |
543 |
572 |
Stamp duty on debt related operations, interest and leasing of buildings |
0 |
0 |
22 |
258 |
384 |
309 |
276 |
269 |
279 |
294 |
Stamp duty on insurance premiums |
0 |
0 |
0 |
248 |
347 |
325 |
289 |
283 |
294 |
310 |
Bank levies |
0 |
0 |
0 |
100 |
48 |
46 |
238 |
353 |
384 |
351 |
Other |
2 |
8 |
73 |
34 |
29 |
25 |
29 |
30 |
39 |
46 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
6 |
91 |
424 |
36 |
43 |
111 |
99 |
96 |
100 |
105 |
Stamp taxes (miscellaneous) |
6 |
91 |
424 |
36 |
43 |
111 |
99 |
96 |
100 |
105 |
Other |
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 |
4 |
27 |
115 |
382 |
615 |
718 |
994 |
1 068 |
1 121 |
1 250 |
5210 Recurrent taxes |
4 |
27 |
115 |
382 |
615 |
718 |
937 |
988 |
1 046 |
1 153 |
5211 Paid by households: motor vehicles |
0 |
4 |
15 |
55 |
94 |
114 |
185 |
172 |
173 |
178 |
Local tax on vehicles |
.. |
4 |
15 |
55 |
94 |
114 |
185 |
172 |
173 |
178 |
5212 Paid by others: motor vehicles |
2 |
10 |
20 |
67 |
132 |
204 |
342 |
366 |
392 |
420 |
Local tax on vehicles |
0 |
2 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Road taxes |
2 |
8 |
14 |
67 |
132 |
204 |
342 |
366 |
392 |
420 |
5213 Paid in respect of other goods |
2 |
13 |
80 |
260 |
390 |
400 |
409 |
450 |
482 |
555 |
Gambling tax |
0 |
3 |
72 |
110 |
140 |
143 |
107 |
108 |
123 |
170 |
Tax on the use, carrying and possession of weapons |
0 |
0 |
1 |
3 |
6 |
4 |
7 |
5 |
5 |
11 |
Tax on motor vehicles - compensation |
2 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Hunting and fishery licenses |
0 |
1 |
4 |
1 |
1 |
1 |
5 |
13 |
13 |
12 |
Fee for the use of water resources |
0 |
0 |
0 |
0 |
2 |
13 |
13 |
19 |
19 |
20 |
Other |
0 |
1 |
2 |
146 |
241 |
239 |
278 |
306 |
322 |
342 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
57 |
80 |
74 |
97 |
Special tax on motor vehicles |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Emissions Permits |
.. |
.. |
.. |
.. |
.. |
.. |
57 |
80 |
74 |
97 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
53 |
60 |
39 |
219 |
19 |
108 |
40 |
Miscellaneous taxes on production |
.. |
.. |
.. |
53 |
60 |
39 |
219 |
19 |
108 |
40 |
6000 Other taxes |
0 |
3 |
37 |
288 |
417 |
495 |
479 |
608 |
644 |
568 |
6100 Paid solely by business |
0 |
2 |
17 |
107 |
217 |
225 |
234 |
354 |
406 |
285 |
General services and licenses granted to corporations |
0 |
2 |
17 |
107 |
217 |
225 |
234 |
354 |
406 |
285 |
6200 Other |
0 |
0 |
20 |
181 |
200 |
270 |
245 |
254 |
239 |
282 |
Fees collected by courts of justice |
0 |
0 |
0 |
175 |
189 |
254 |
219 |
252 |
238 |
274 |
Miscellaneous taxes |
0 |
0 |
20 |
5 |
11 |
17 |
25 |
1 |
1 |
8 |
Custom duties collected for the EU |
.. |
.. |
.. |
204 |
185 |
177 |
144 |
158 |
174 |
187 |
Import duties |
.. |
.. |
.. |
170 |
156 |
157 |
119 |
158 |
173 |
187 |
Agricultural levies |
.. |
.. |
.. |
30 |
29 |
20 |
25 |
0 |
1 |
0 |
Levy on sugar and isoglucose |
.. |
.. |
.. |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
Total tax revenue on cash basis |
99 |
1 798 |
14 825 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
39 888 |
55 829 |
54 708 |
58 015 |
61 938 |
63 634 |
67 027 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
39 888 |
55 829 |
54 708 |
58 015 |
61 938 |
63 634 |
67 027 |
Imputed social contributions |
.. |
.. |
.. |
3 292 |
5 592 |
5 906 |
5 310 |
4 601 |
4 707 |
4 735 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
43 181 |
61 421 |
60 613 |
63 326 |
66 539 |
68 342 |
71 763 |
.. Not available |
||||||||||
Note: Fiscal year ending 31 December. From 1995, data are on accrual basis. |
||||||||||
Source: Instituto Nacionale de Estatistica; Conta do Estado, Contas de Gerência dos Fundos e Serviços Autonomos da Administraçao Central; Estatisticas das Financas publicas; Relatorio do Instituto de Gestao Financeira da Seguranta Social, Contas de Gerência das Regioes Autonomas da Madeira e dos Atores. |
||||||||||
Table 5.29. Slovak Republic: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
10 626 |
18 417 |
18 972 |
22 456 |
25 388 |
26 266 |
28 089 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
.. |
18 282 |
18 829 |
22 342 |
25 269 |
26 142 |
27 953 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
2 181 |
3 844 |
3 601 |
4 471 |
5 542 |
5 676 |
5 959 |
1100 Of individuals |
.. |
.. |
.. |
1 055 |
1 820 |
1 790 |
2 175 |
2 464 |
2 679 |
2 855 |
1110 On income and profits |
.. |
.. |
.. |
1 055 |
1 820 |
1 790 |
2 175 |
2 464 |
2 679 |
2 855 |
Wages and salaries withholding |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Of unicorporated individuals |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
.. |
.. |
.. |
813 |
1 835 |
1 659 |
2 118 |
2 917 |
2 818 |
2 925 |
1210 On profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
314 |
189 |
152 |
178 |
162 |
179 |
178 |
2000 Social security contributions |
.. |
.. |
.. |
4 409 |
7 244 |
8 154 |
9 847 |
10 861 |
11 426 |
12 325 |
2100 Employees |
.. |
.. |
.. |
901 |
1 700 |
2 077 |
2 238 |
2 410 |
2 644 |
2 941 |
Retirement |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State employment policy |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Health insurance |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Sick leave |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2110 On a payroll basis |
.. |
.. |
.. |
901 |
1 700 |
2 077 |
2 238 |
2 410 |
2 644 |
2 941 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
2 850 |
3 914 |
4 579 |
5 556 |
6 283 |
6 467 |
7 198 |
Retirement |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State employment policy |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Health insurance |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Sick leave |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2210 On a payroll basis |
.. |
.. |
.. |
2 850 |
3 914 |
4 579 |
5 556 |
6 283 |
6 467 |
7 198 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
658 |
1 631 |
1 498 |
2 054 |
2 168 |
2 315 |
2 186 |
Retirement |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State employment policy |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Health insurance |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Sick leave |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2310 On a payroll basis |
.. |
.. |
.. |
658 |
1 631 |
1 498 |
2 054 |
2 168 |
2 315 |
2 186 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
.. |
.. |
.. |
194 |
245 |
277 |
327 |
335 |
348 |
361 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
143 |
243 |
277 |
327 |
335 |
348 |
361 |
4110 Households |
.. |
.. |
.. |
55 |
76 |
88 |
105 |
107 |
111 |
115 |
4120 Others |
.. |
.. |
.. |
88 |
168 |
189 |
223 |
228 |
237 |
246 |
4200 Recurrent taxes on net wealth |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
.. |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
3 |
0 |
0 |
0 |
0 |
0 |
.. |
4320 Gift taxes |
.. |
.. |
.. |
5 |
0 |
0 |
0 |
0 |
0 |
.. |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
43 |
1 |
0 |
0 |
0 |
0 |
0 |
Real property transfer tax |
.. |
.. |
.. |
30 |
1 |
0 |
0 |
0 |
0 |
0 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
3 842 |
6 948 |
6 797 |
7 697 |
8 531 |
8 691 |
9 308 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
3 621 |
6 419 |
6 255 |
7 051 |
7 841 |
7 955 |
8 573 |
5110 General taxes |
.. |
.. |
.. |
2 168 |
4 147 |
4 182 |
4 696 |
5 420 |
5 420 |
5 917 |
5111 Value added taxes |
.. |
.. |
.. |
2 168 |
4 147 |
4 182 |
4 696 |
5 420 |
5 420 |
5 917 |
5112 Sales tax |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
1 453 |
2 271 |
2 073 |
2 355 |
2 421 |
2 536 |
2 656 |
5121 Excise duties |
.. |
.. |
.. |
971 |
2 171 |
1 931 |
1 985 |
2 108 |
2 174 |
2 251 |
On hydrocarbon fuels and lubricants |
.. |
.. |
.. |
617 |
1 118 |
1 032 |
1 045 |
1 139 |
1 194 |
1 230 |
On alcohol and liquers |
.. |
.. |
.. |
143 |
201 |
197 |
201 |
205 |
209 |
212 |
On beer |
.. |
.. |
.. |
43 |
66 |
56 |
56 |
57 |
57 |
57 |
On wine |
.. |
.. |
.. |
12 |
4 |
4 |
4 |
4 |
5 |
4 |
On tobacco products |
.. |
.. |
.. |
156 |
783 |
602 |
636 |
665 |
672 |
711 |
On electricity |
.. |
.. |
.. |
0 |
0 |
16 |
17 |
13 |
12 |
11 |
On coal |
.. |
.. |
.. |
0 |
0 |
1 |
1 |
0 |
0 |
0 |
On natural gas |
.. |
.. |
.. |
0 |
0 |
24 |
25 |
23 |
25 |
26 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
437 |
1 |
0 |
0 |
0 |
0 |
0 |
Customs duties |
.. |
.. |
.. |
122 |
0 |
0 |
0 |
0 |
0 |
0 |
Import surcharges |
.. |
.. |
.. |
315 |
0 |
0 |
0 |
0 |
0 |
0 |
Other customs revenues |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5124 Taxes on exports |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5125 Taxes on investment goods |
.. |
.. |
.. |
0 |
0 |
0 |
6 |
2 |
2 |
3 |
5126 Taxes on specific services |
.. |
.. |
.. |
45 |
99 |
142 |
364 |
310 |
360 |
403 |
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 perform activities |
.. |
.. |
.. |
219 |
424 |
409 |
495 |
538 |
581 |
575 |
5210 Recurrent taxes |
.. |
.. |
.. |
219 |
372 |
384 |
466 |
470 |
495 |
500 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
76 |
124 |
127 |
153 |
142 |
145 |
150 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
143 |
248 |
257 |
313 |
328 |
350 |
350 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
0 |
53 |
25 |
29 |
68 |
86 |
75 |
5300 Unallocable between 5100 and 5200 |
.. |
.. |
.. |
2 |
105 |
134 |
151 |
153 |
155 |
160 |
6000 Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6100 Paid solely by business |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6200 Other |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
.. |
136 |
143 |
115 |
119 |
124 |
136 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
.. |
252 |
276 |
265 |
261 |
263 |
266 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Transfer component |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on cash basis |
.. |
.. |
.. |
10 821 |
17 993 |
18 322 |
21 934 |
25 555 |
26 146 |
27 437 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
10 626 |
18 417 |
18 972 |
22 456 |
25 388 |
26 266 |
28 089 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
53 |
33 |
47 |
0 |
43 |
10 |
10 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
-103 |
-131 |
-148 |
-149 |
-152 |
-157 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
22 |
31 |
17 |
11 |
10 |
10 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
10 679 |
18 370 |
18 919 |
22 326 |
25 292 |
26 133 |
27 952 |
Imputed social contributions |
.. |
.. |
.. |
19 |
80 |
139 |
142 |
171 |
181 |
189 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
10 699 |
18 449 |
19 058 |
22 468 |
25 463 |
26 314 |
28 141 |
.. Not available |
||||||||||
Note: Year ending 31st December. Data are on accrual basis. |
||||||||||
Source: Ministry of Finance. |
||||||||||
Table 5.30. Slovenia: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
.. |
.. |
.. |
6 924 |
13 030 |
13 376 |
13 199 |
14 118 |
14 732 |
15 598 |
Total tax revenue exclusive of customs duties |
.. |
.. |
.. |
.. |
12 945 |
13 317 |
13 147 |
14 067 |
14 680 |
15 544 |
1000 Taxes on income, profits and capital gains |
.. |
.. |
.. |
1 280 |
3 041 |
2 692 |
2 285 |
2 547 |
2 766 |
2 980 |
1100 Of individuals |
.. |
.. |
.. |
1 041 |
1 919 |
2 020 |
1 849 |
1 977 |
2 119 |
2 214 |
1110 On income and profits |
.. |
.. |
.. |
1 039 |
1 916 |
2 017 |
1 847 |
1 974 |
2 116 |
2 211 |
Personal income tax |
.. |
.. |
.. |
1 039 |
1 916 |
2 017 |
1 847 |
1 974 |
2 116 |
2 211 |
Special contribution for the reconstruction of the Posocje region |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1120 On capital gains |
.. |
.. |
.. |
2 |
3 |
3 |
3 |
3 |
3 |
3 |
Taxes on winnings from lottery and gambling |
.. |
.. |
.. |
2 |
3 |
3 |
3 |
3 |
3 |
3 |
1200 Corporate |
.. |
.. |
.. |
216 |
1 116 |
668 |
433 |
568 |
645 |
764 |
1210 On profits |
.. |
.. |
.. |
216 |
1 116 |
668 |
433 |
568 |
645 |
764 |
1220 On capital gains |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1300 Unallocable between 1100 and 1200 |
.. |
.. |
.. |
24 |
5 |
4 |
3 |
2 |
3 |
3 |
Tax on income - copy rights, patents and trademarks |
.. |
.. |
.. |
24 |
5 |
4 |
2 |
2 |
3 |
2 |
Tax on profits due to changes in land use |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
.. |
.. |
.. |
2 631 |
4 724 |
5 382 |
5 269 |
5 606 |
5 842 |
6 240 |
2100 Employees |
.. |
.. |
.. |
1 446 |
2 488 |
2 778 |
2 637 |
2 910 |
3 018 |
3 247 |
2110 On a payroll basis |
.. |
.. |
.. |
1 446 |
2 488 |
2 778 |
2 637 |
2 910 |
3 018 |
3 247 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
.. |
.. |
.. |
1 008 |
1 844 |
2 063 |
2 022 |
2 135 |
2 240 |
2 408 |
2210 On a payroll basis |
.. |
.. |
.. |
1 008 |
1 844 |
2 063 |
2 022 |
2 135 |
2 240 |
2 408 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
.. |
.. |
.. |
177 |
392 |
541 |
610 |
561 |
584 |
585 |
2310 On a payroll basis |
.. |
.. |
.. |
177 |
392 |
541 |
610 |
561 |
584 |
585 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
.. |
.. |
.. |
289 |
418 |
28 |
23 |
20 |
20 |
21 |
Payroll tax |
.. |
.. |
.. |
272 |
391 |
0 |
0 |
0 |
0 |
0 |
Tax on work contracts |
.. |
.. |
.. |
18 |
27 |
28 |
23 |
20 |
20 |
21 |
4000 Taxes on property |
.. |
.. |
.. |
120 |
206 |
222 |
232 |
241 |
254 |
277 |
4100 Recurrent taxes on immovable property |
.. |
.. |
.. |
81 |
140 |
173 |
199 |
199 |
210 |
221 |
4110 Households |
.. |
.. |
.. |
17 |
38 |
46 |
61 |
56 |
63 |
64 |
Property tax on weekend cottages |
.. |
.. |
.. |
1 |
1 |
1 |
1 |
1 |
1 |
1 |
Compensation on the use of building ground - paid by individuals |
.. |
.. |
.. |
16 |
37 |
45 |
48 |
56 |
62 |
63 |
Tax on immovable property of higher value |
.. |
.. |
.. |
0 |
0 |
0 |
13 |
0 |
0 |
0 |
4120 Others |
.. |
.. |
.. |
65 |
102 |
127 |
138 |
142 |
147 |
158 |
Property tax on buildings |
.. |
.. |
.. |
2 |
3 |
3 |
4 |
4 |
4 |
5 |
Compensation on the use of building ground - paid by legal entities |
.. |
.. |
.. |
63 |
100 |
124 |
134 |
139 |
143 |
153 |
4200 Recurrent taxes on net wealth |
.. |
.. |
.. |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
.. |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
.. |
.. |
.. |
4 |
.. |
.. |
.. |
.. |
.. |
.. |
Tax on balance wealth paid by banks |
.. |
.. |
.. |
4 |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
.. |
.. |
.. |
2 |
9 |
14 |
8 |
8 |
8 |
11 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
.. |
.. |
.. |
23 |
57 |
32 |
23 |
29 |
32 |
41 |
Taxes on the sale of immovable property - from legal entities |
.. |
.. |
.. |
11 |
19 |
7 |
5 |
7 |
8 |
5 |
Taxes on the sale of immovable property - from individuals |
.. |
.. |
.. |
12 |
38 |
25 |
18 |
23 |
23 |
36 |
4500 Non-recurrent taxes |
.. |
.. |
.. |
10 |
0 |
2 |
1 |
4 |
5 |
3 |
4510 On net wealth |
.. |
.. |
.. |
0 |
.. |
0 |
0 |
0 |
0 |
0 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
10 |
.. |
2 |
1 |
4 |
5 |
3 |
Payments for the change of use of agricultural and forest land |
.. |
.. |
.. |
10 |
.. |
0 |
1 |
2 |
4 |
2 |
Granting of easements and the creation of building rights |
.. |
.. |
.. |
0 |
.. |
2 |
1 |
3 |
1 |
2 |
4600 Other recurrent taxes on property |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Property tax on boats |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
.. |
.. |
.. |
2 602 |
4 556 |
4 994 |
5 337 |
5 653 |
5 797 |
6 026 |
5100 Taxes on production, sale, transfer, etc. |
.. |
.. |
.. |
2 481 |
4 341 |
4 779 |
4 996 |
5 275 |
5 414 |
5 623 |
5110 General taxes |
.. |
.. |
.. |
1 641 |
2 916 |
2 927 |
3 048 |
3 221 |
3 319 |
3 483 |
5111 Value added taxes |
.. |
.. |
.. |
1 610 |
2 916 |
2 927 |
3 048 |
3 221 |
3 319 |
3 483 |
Value added tax |
.. |
.. |
.. |
1 598 |
2 898 |
2 924 |
3 044 |
3 217 |
3 314 |
3 479 |
Negative compensation of farmers in a VAT flat rate system |
.. |
.. |
.. |
12 |
18 |
3 |
4 |
5 |
4 |
4 |
5112 Sales tax |
.. |
.. |
.. |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
Customs duties paid by individuals |
.. |
.. |
.. |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
Special import duties and customs charges |
.. |
.. |
.. |
7 |
.. |
.. |
.. |
.. |
.. |
.. |
5113 Other |
.. |
.. |
.. |
23 |
0 |
0 |
0 |
0 |
0 |
0 |
Turnover tax on goods |
.. |
.. |
.. |
11 |
.. |
.. |
.. |
.. |
.. |
.. |
Turnover tax on services |
.. |
.. |
.. |
12 |
.. |
.. |
.. |
.. |
.. |
.. |
Special turnover tax on alcohol |
.. |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
.. |
.. |
.. |
841 |
1 425 |
1 851 |
1 948 |
2 054 |
2 096 |
2 140 |
5121 Excise duties |
.. |
.. |
.. |
581 |
1 196 |
1 555 |
1 579 |
1 626 |
1 670 |
1 707 |
Alcohol and alcoholic drinks |
.. |
.. |
.. |
39 |
71 |
89 |
96 |
108 |
109 |
113 |
Mineral oil and gas |
.. |
.. |
.. |
405 |
758 |
1 016 |
998 |
1 033 |
1 086 |
1 099 |
Tobacco |
.. |
.. |
.. |
97 |
301 |
391 |
425 |
419 |
412 |
428 |
Duty free shops - alcohol and alcoholic drinks |
.. |
.. |
.. |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
Duty free shops - tobacco |
.. |
.. |
.. |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
Electric power and coal |
.. |
.. |
.. |
0 |
4 |
19 |
31 |
34 |
34 |
32 |
Tax on the sales of new motor vehicles |
.. |
.. |
.. |
18 |
60 |
40 |
26 |
26 |
23 |
28 |
Tax on the sales of used motor vehicles |
.. |
.. |
.. |
2 |
2 |
0 |
0 |
0 |
0 |
0 |
Additional tax on motor vehicles |
.. |
.. |
.. |
0 |
0 |
0 |
3 |
6 |
6 |
7 |
5122 Profits of fiscal monopolies |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
.. |
.. |
.. |
158 |
0 |
0 |
0 |
0 |
0 |
0 |
Import duties |
.. |
.. |
.. |
151 |
.. |
.. |
.. |
.. |
.. |
.. |
Levies on imported agricultural products |
.. |
.. |
.. |
7 |
.. |
.. |
.. |
.. |
.. |
.. |
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 |
.. |
.. |
.. |
102 |
230 |
296 |
369 |
428 |
426 |
432 |
Tax on special gambling (gambling in casinos) |
.. |
.. |
.. |
25 |
64 |
53 |
41 |
48 |
46 |
45 |
Tax on classical gambling (lottery...) |
.. |
.. |
.. |
1 |
3 |
3 |
3 |
3 |
3 |
3 |
Special tax on slot machines |
.. |
.. |
.. |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on insurance services |
.. |
.. |
.. |
37 |
65 |
69 |
65 |
82 |
85 |
90 |
Sojourn tax |
.. |
.. |
.. |
3 |
7 |
7 |
8 |
11 |
12 |
14 |
Concessions |
.. |
.. |
.. |
1 |
29 |
40 |
90 |
79 |
74 |
69 |
Concessions duties on special gambling (in casinos) |
.. |
.. |
.. |
26 |
55 |
47 |
38 |
37 |
31 |
38 |
Fire protection tax |
.. |
.. |
.. |
4 |
6 |
7 |
8 |
8 |
8 |
8 |
Tax on lottery tickets |
.. |
.. |
.. |
0 |
0 |
0 |
3 |
17 |
16 |
16 |
Tax on financial services |
.. |
.. |
.. |
0 |
0 |
0 |
32 |
57 |
57 |
59 |
FIHO, FSO |
.. |
.. |
.. |
0 |
0 |
25 |
26 |
27 |
23 |
22 |
SOS |
.. |
.. |
.. |
0 |
0 |
23 |
10 |
11 |
11 |
11 |
Tax on balance wealth paid by banks |
.. |
.. |
.. |
0 |
0 |
0 |
18 |
2 |
0 |
0 |
Commodity reserve fund |
.. |
.. |
.. |
0 |
0 |
21 |
27 |
32 |
32 |
32 |
Deposit guarantee Fund, Single Resolution Fund |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
16 |
29 |
26 |
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 |
Sugar levy |
.. |
.. |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
5130 Unallocable between 5110 and 5120 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5200 Taxes on use of goods and perform activities |
.. |
.. |
.. |
121 |
215 |
216 |
342 |
378 |
383 |
403 |
5210 Recurrent taxes |
.. |
.. |
.. |
121 |
215 |
216 |
323 |
354 |
363 |
369 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
49 |
87 |
86 |
109 |
118 |
120 |
122 |
Registration fees on motor vehicles, boats and airplanes paid by individuals |
.. |
.. |
.. |
49 |
87 |
86 |
109 |
118 |
120 |
122 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
12 |
21 |
20 |
24 |
27 |
28 |
30 |
Registration fees on motor vehicles, boats and airplanes paid by legal entities |
.. |
.. |
.. |
12 |
21 |
20 |
24 |
27 |
28 |
30 |
Registration fees on tractors |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
59 |
107 |
110 |
189 |
209 |
215 |
218 |
Charges on the use of water |
.. |
.. |
.. |
4 |
22 |
23 |
29 |
32 |
31 |
30 |
Taxes on waste pollution |
.. |
.. |
.. |
7 |
10 |
3 |
4 |
3 |
2 |
2 |
Taxes on air pollution - caused by gas and hard fuels |
.. |
.. |
.. |
3 |
8 |
10 |
10 |
13 |
13 |
15 |
Cont. of nuclear power plant to finance its de-composition |
.. |
.. |
.. |
16 |
8 |
8 |
8 |
8 |
8 |
9 |
Indemnity for the restricted use of area on the territory of nuclear power plant |
.. |
.. |
.. |
0 |
7 |
10 |
11 |
12 |
12 |
12 |
Taxes on air pollution |
.. |
.. |
.. |
29 |
21 |
23 |
98 |
114 |
122 |
126 |
Special water tax |
.. |
.. |
.. |
0 |
30 |
33 |
29 |
27 |
27 |
24 |
5220 Non-recurrent taxes |
.. |
.. |
.. |
0 |
0 |
0 |
19 |
24 |
20 |
34 |
Emission permits |
.. |
.. |
.. |
.. |
.. |
.. |
19 |
24 |
20 |
34 |
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 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
.. |
85 |
59 |
52 |
52 |
53 |
54 |
Total tax revenue on cash basis |
.. |
.. |
.. |
6 990 |
12 937 |
13 350 |
13 129 |
14 182 |
14 738 |
15 632 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
6 924 |
13 030 |
13 376 |
13 199 |
14 118 |
14 732 |
15 598 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
87 |
90 |
94 |
94 |
94 |
Radio and television licence fee |
.. |
.. |
.. |
.. |
.. |
87 |
90 |
94 |
94 |
94 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
6 924 |
13 030 |
13 463 |
13 290 |
14 212 |
14 827 |
15 692 |
Imputed social contributions |
.. |
.. |
.. |
39 |
80 |
99 |
117 |
118 |
125 |
132 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
6 962 |
13 110 |
13 562 |
13 407 |
14 330 |
14 952 |
15 823 |
.. Not available |
||||||||||
Note: Year ending 31st December. Data are on accrual basis. |
||||||||||
Source: Statistical Office of the Republic of Slovenia. |
||||||||||
Table 5.31. Spain: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
1 238 |
22 002 |
103 662 |
218 194 |
397 802 |
345 925 |
344 097 |
368 419 |
376 227 |
396 059 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
217 223 |
396 080 |
344 416 |
342 782 |
366 616 |
374 356 |
394 129 |
1000 Taxes on income, profits and capital gains |
304 |
5 714 |
31 763 |
61 769 |
132 909 |
97 241 |
100 546 |
104 662 |
105 908 |
113 417 |
1100 Of individuals |
177 |
4 481 |
22 527 |
41 851 |
81 267 |
75 745 |
78 343 |
78 673 |
80 347 |
86 341 |
Personal income tax |
.. |
.. |
22 527 |
40 969 |
80 514 |
75 158 |
78 039 |
78 363 |
79 931 |
85 855 |
Income tax of non-residents |
.. |
.. |
0 |
882 |
753 |
587 |
304 |
310 |
416 |
486 |
1110 On income and profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1120 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
114 |
1 119 |
9 146 |
19 918 |
51 642 |
21 496 |
22 203 |
25 989 |
25 561 |
27 076 |
Corporate income tax |
.. |
.. |
9 146 |
19 616 |
49 750 |
19 369 |
21 079 |
24 713 |
23 836 |
25 217 |
Income tax of non-residents (legal persons) |
.. |
.. |
0 |
302 |
1 892 |
2 127 |
1 124 |
1 276 |
1 725 |
1 859 |
1210 On profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Tax on commercial activity |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Special tax 4 percent |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes on profits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1220 On capital gains |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
13 |
114 |
91 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local taxes |
13 |
114 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2000 Social security contributions |
350 |
10 682 |
36 722 |
76 046 |
128 715 |
129 733 |
117 929 |
123 470 |
127 523 |
134 698 |
2100 Employees |
81 |
2 376 |
5 976 |
12 336 |
20 582 |
20 512 |
16 697 |
18 839 |
19 642 |
20 669 |
2110 On a payroll basis |
.. |
.. |
5 976 |
12 336 |
20 582 |
20 512 |
16 697 |
18 839 |
19 642 |
20 669 |
2120 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
269 |
8 306 |
26 385 |
54 767 |
93 702 |
90 708 |
82 954 |
88 382 |
91 952 |
97 881 |
2210 On a payroll basis |
.. |
.. |
26 385 |
54 767 |
93 702 |
90 708 |
82 954 |
88 382 |
91 952 |
97 881 |
2220 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
0 |
0 |
4 361 |
8 943 |
14 431 |
18 513 |
18 278 |
16 249 |
15 929 |
16 148 |
Self-employment |
.. |
.. |
2 492 |
6 985 |
10 280 |
10 461 |
10 474 |
11 057 |
11 259 |
11 670 |
Unemployment |
.. |
.. |
1 869 |
1 958 |
4 151 |
8 052 |
7 804 |
5 192 |
4 670 |
4 478 |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4000 Taxes on property |
79 |
1 004 |
5 718 |
14 033 |
32 537 |
22 841 |
24 676 |
28 155 |
28 819 |
29 648 |
4100 Recurrent taxes on immovable property |
6 |
41 |
1 478 |
3 990 |
7 302 |
9 685 |
11 845 |
12 624 |
12 861 |
13 161 |
Real State tax (IBI)/Real State tax surcharge |
.. |
41 |
1 478 |
3 982 |
7 267 |
9 657 |
11 755 |
12 581 |
12 819 |
13 120 |
Special Real State tax for non-residents |
.. |
0 |
0 |
8 |
7 |
7 |
8 |
4 |
5 |
8 |
Other taxes on property, land or building use |
.. |
0 |
0 |
0 |
3 |
0 |
1 |
1 |
0 |
0 |
4110 Households |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4120 Others |
.. |
.. |
.. |
0 |
25 |
21 |
81 |
38 |
37 |
33 |
Tax on large commercial establishments |
.. |
.. |
.. |
0 |
25 |
21 |
81 |
38 |
37 |
33 |
4200 Recurrent taxes on net wealth |
0 |
107 |
637 |
1 414 |
2 484 |
694 |
2 080 |
1 944 |
2 043 |
2 159 |
4210 Individual |
.. |
107 |
637 |
1 414 |
2 484 |
694 |
2 080 |
1 944 |
2 043 |
2 159 |
Wealth tax |
.. |
.. |
637 |
1 200 |
2 059 |
110 |
1 370 |
1 184 |
1 257 |
1 348 |
Real State tax (unoccupied dwellings) |
.. |
.. |
0 |
214 |
425 |
584 |
710 |
760 |
786 |
811 |
4220 Corporate |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4300 Estate, inheritance and gift taxes |
13 |
90 |
440 |
1 381 |
2 905 |
2 425 |
2 515 |
2 778 |
2 686 |
2 710 |
Inheritance and gift tax |
.. |
.. |
440 |
1 381 |
2 905 |
2 425 |
2 515 |
2 778 |
2 686 |
2 710 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
60 |
767 |
2 478 |
6 140 |
17 399 |
8 228 |
5 657 |
7 255 |
7 490 |
8 585 |
Taxes on property transactions |
60 |
767 |
2 478 |
6 140 |
17 399 |
8 228 |
5 657 |
7 255 |
7 490 |
8 585 |
4500 Non-recurrent taxes |
0 |
0 |
646 |
1 108 |
2 447 |
1 809 |
2 579 |
3 554 |
3 739 |
3 033 |
Levy on "Revaluation of Reserve Account" Law 16/2012 |
.. |
.. |
.. |
.. |
.. |
.. |
386 |
.. |
.. |
.. |
4510 On net wealth |
.. |
.. |
467 |
0 |
495 |
192 |
325 |
1 006 |
997 |
330 |
Tax on land holding gains |
.. |
.. |
467 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Urban use tax |
.. |
.. |
.. |
.. |
495 |
192 |
90 |
73 |
64 |
96 |
Extraordinary resource of FGD |
.. |
.. |
.. |
.. |
.. |
.. |
235 |
933 |
933 |
234 |
4520 Other non-recurrent taxes |
.. |
.. |
179 |
1 108 |
1 952 |
1 617 |
1 868 |
2 548 |
2 742 |
2 703 |
Special duties |
.. |
.. |
179 |
180 |
168 |
129 |
84 |
70 |
71 |
77 |
Land development contributions |
.. |
.. |
0 |
223 |
368 |
225 |
71 |
61 |
80 |
55 |
Tax on the increase in value of urban terrains |
.. |
.. |
0 |
705 |
1 416 |
1 263 |
1 711 |
2 417 |
2 591 |
2 571 |
Others |
.. |
.. |
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
4600 Other recurrent taxes on property |
0 |
0 |
38 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
506 |
4 553 |
29 437 |
65 372 |
101 907 |
94 078 |
99 555 |
110 140 |
111 938 |
116 241 |
5100 Taxes on production, sale, transfer, etc. |
503 |
4 552 |
26 732 |
59 278 |
93 343 |
86 720 |
91 643 |
101 884 |
103 478 |
107 566 |
5110 General taxes |
275 |
2 234 |
16 611 |
38 561 |
63 978 |
58 769 |
62 232 |
70 166 |
72 433 |
75 933 |
5111 Value added taxes |
0 |
0 |
16 304 |
38 546 |
63 943 |
58 458 |
62 058 |
69 982 |
72 243 |
75 738 |
Value added tax (VAT) |
.. |
.. |
16 304 |
37 806 |
62 672 |
57 649 |
60 951 |
68 601 |
70 705 |
74 107 |
Canary Islands general indirect tax |
.. |
.. |
0 |
740 |
1 271 |
809 |
1 107 |
1 381 |
1 538 |
1 631 |
5112 Sales tax |
0 |
0 |
0 |
15 |
35 |
311 |
174 |
184 |
190 |
195 |
Fees for RTVE (since 2010) |
.. |
.. |
.. |
0 |
0 |
278 |
174 |
184 |
190 |
195 |
Fees from Nat. Commission of Telecomms. Market |
.. |
.. |
.. |
15 |
35 |
33 |
0 |
0 |
0 |
0 |
5113 Other |
275 |
2 234 |
307 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Cascade tax |
118 |
1 483 |
197 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Excises on luxury expenditure |
96 |
939 |
15 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other import duties |
94 |
832 |
128 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Refund of internal taxes |
-33 |
-1 020 |
-33 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5120 Taxes on specific goods and services |
228 |
2 317 |
10 120 |
20 717 |
29 365 |
27 951 |
29 411 |
31 718 |
31 045 |
31 633 |
5121 Excise duties |
69 |
1 239 |
6 048 |
18 013 |
25 608 |
24 439 |
24 602 |
25 990 |
25 804 |
26 384 |
Special excises |
69 |
1 239 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
On beer |
0 |
0 |
87 |
202 |
307 |
302 |
302 |
317 |
327 |
342 |
On wine |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
On alcohol |
0 |
0 |
481 |
821 |
1 032 |
881 |
779 |
887 |
977 |
897 |
On hydrocarbon |
0 |
0 |
4 222 |
9 997 |
11 785 |
10 904 |
11 918 |
12 478 |
12 994 |
13 156 |
On tobacco |
0 |
0 |
1 123 |
4 505 |
7 250 |
8 028 |
7 126 |
7 212 |
7 137 |
7 130 |
On electricity bills |
0 |
0 |
0 |
703 |
1 153 |
1 483 |
1 560 |
1 456 |
1 343 |
1 387 |
On carbon |
0 |
0 |
0 |
0 |
0 |
0 |
148 |
308 |
243 |
315 |
Tax on retail sales of specific hydrocarbons |
0 |
0 |
0 |
0 |
1 356 |
1 238 |
499 |
0 |
1 |
1 |
Tax on oil derived fuels |
0 |
0 |
120 |
237 |
263 |
220 |
267 |
316 |
308 |
332 |
Petrol tax |
0 |
0 |
0 |
6 |
5 |
5 |
13 |
22 |
24 |
25 |
Production and storage of electricity |
0 |
0 |
0 |
0 |
0 |
0 |
1 278 |
1 610 |
1 287 |
1 511 |
Tax Greenhouse Effect Flourinated |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
99 |
96 |
123 |
Other taxes |
0 |
0 |
5 |
18 |
23 |
18 |
19 |
20 |
21 |
20 |
Canary Islands taxes on national products |
0 |
0 |
0 |
51 |
86 |
71 |
75 |
85 |
87 |
90 |
Taxes on national products in Ceuta and Melilla |
0 |
0 |
0 |
108 |
110 |
105 |
103 |
115 |
112 |
115 |
Fees from the National Energy Commission |
0 |
0 |
0 |
13 |
27 |
35 |
0 |
0 |
0 |
0 |
Contribution to the National Energy Efficiency Fund |
0 |
0 |
0 |
0 |
0 |
366 |
150 |
207 |
207 |
207 |
Special tax on certain means of transport |
0 |
0 |
0 |
1 323 |
2 159 |
736 |
325 |
358 |
406 |
481 |
Fee for use of continental waters for electricity production |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
453 |
202 |
197 |
Special duties and other taxes on imported products |
0 |
0 |
0 |
29 |
52 |
47 |
40 |
47 |
32 |
32 |
Other taxes on products |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
23 |
5122 Profits of fiscal monopolies |
66 |
132 |
546 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tobacco |
21 |
77 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Petroleum |
45 |
55 |
546 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5123 Customs and import duties |
87 |
561 |
2 078 |
74 |
93 |
84 |
84 |
96 |
97 |
101 |
Import duties |
87 |
561 |
1 394 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on Imports of Goods in the Canary Islands |
0 |
0 |
137 |
33 |
51 |
44 |
45 |
53 |
55 |
58 |
Tax on Imports in Ceuta and Melilla |
0 |
0 |
36 |
41 |
42 |
40 |
39 |
43 |
42 |
43 |
Customs duties collected for the EU |
0 |
0 |
511 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
7 |
385 |
1 427 |
2 548 |
3 658 |
3 216 |
4 511 |
5 416 |
4 945 |
4 962 |
Taxes on betting and gambling |
0 |
232 |
1 307 |
1 699 |
2 062 |
1 663 |
1 282 |
1 171 |
1 318 |
1 298 |
Taxes on other specific services |
6 |
153 |
120 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on insurance premiums |
0 |
0 |
0 |
849 |
1 581 |
1 530 |
1 417 |
1 446 |
1 475 |
1 542 |
Tax on deposits of credit institution |
0 |
0 |
0 |
0 |
15 |
23 |
236 |
422 |
447 |
414 |
Ordinary resource DGF |
0 |
0 |
0 |
0 |
0 |
0 |
1 576 |
1 644 |
897 |
923 |
Tourist tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
43 |
82 |
109 |
EU SRF contribution |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
690 |
726 |
676 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
0 |
22 |
82 |
6 |
212 |
214 |
216 |
199 |
186 |
EU levies (excluding Customs duties collected for the EU) |
.. |
.. |
22 |
77 |
-2 |
35 |
7 |
15 |
6 |
6 |
Others |
.. |
.. |
0 |
5 |
8 |
8 |
20 |
34 |
33 |
33 |
Resource CORES |
.. |
.. |
0 |
0 |
0 |
169 |
187 |
167 |
160 |
147 |
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 |
3 |
1 |
2 633 |
6 094 |
8 564 |
7 358 |
7 912 |
8 256 |
8 460 |
8 675 |
5210 Recurrent taxes |
3 |
1 |
1 616 |
4 301 |
5 355 |
5 762 |
6 469 |
6 424 |
6 637 |
6 675 |
Other taxes on luxury expenses |
.. |
.. |
.. |
2 |
7 |
4 |
3 |
3 |
3 |
4 |
5211 Paid by households: motor vehicles |
.. |
0 |
461 |
1 129 |
1 698 |
1 810 |
1 876 |
1 729 |
1 867 |
1 838 |
Car registration tax |
.. |
.. |
461 |
1 129 |
1 698 |
1 810 |
1 876 |
1 729 |
1 867 |
1 838 |
5212 Paid by others: motor vehicles |
.. |
0 |
117 |
286 |
430 |
458 |
475 |
466 |
393 |
387 |
Car registration tax |
.. |
.. |
117 |
286 |
430 |
458 |
475 |
466 |
393 |
387 |
5213 Paid in respect of other goods |
.. |
1 |
1 038 |
2 884 |
3 220 |
3 490 |
4 115 |
4 226 |
4 374 |
4 446 |
Hunting and fishing taxes |
.. |
.. |
0 |
28 |
28 |
34 |
34 |
30 |
30 |
27 |
Economic activity tax |
.. |
.. |
925 |
1 934 |
1 635 |
1 785 |
1 701 |
1 798 |
1 821 |
1 849 |
Economic activity tax. surchage |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Advertising |
.. |
.. |
27 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on environment and pollution |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other taxes on environment |
.. |
.. |
0 |
42 |
131 |
142 |
625 |
563 |
605 |
610 |
Tax on effluent, use of hydrocarbon and mines |
.. |
.. |
0 |
45 |
82 |
47 |
126 |
180 |
189 |
183 |
Other fees paid by households for licences |
.. |
.. |
0 |
179 |
264 |
228 |
206 |
245 |
292 |
323 |
Compensation for local taxes |
.. |
.. |
86 |
140 |
176 |
165 |
129 |
118 |
124 |
138 |
Vehicle inspection duty |
.. |
.. |
0 |
6 |
18 |
17 |
20 |
19 |
21 |
23 |
Municipal fees for private use of public space |
.. |
.. |
0 |
510 |
886 |
1 072 |
1 274 |
1 273 |
1 292 |
1 293 |
5220 Non-recurrent taxes |
0 |
0 |
1 017 |
1 793 |
3 209 |
1 596 |
1 443 |
1 832 |
1 823 |
2 000 |
Tax and building permits |
.. |
.. |
327 |
1 117 |
2 227 |
859 |
519 |
575 |
659 |
784 |
Urban licenses |
.. |
.. |
0 |
451 |
490 |
260 |
157 |
200 |
231 |
284 |
Greenhouse gas emission trading |
.. |
.. |
0 |
0 |
0 |
0 |
138 |
412 |
396 |
451 |
Parafiscal taxes |
.. |
.. |
690 |
225 |
492 |
477 |
629 |
645 |
537 |
481 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
72 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
49 |
22 |
3 |
12 |
523 |
76 |
189 |
168 |
125 |
6100 Paid solely by business |
.. |
49 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
0 |
22 |
3 |
12 |
523 |
76 |
189 |
168 |
125 |
Fees on guarantees |
.. |
.. |
.. |
0 |
0 |
515 |
0 |
0 |
0 |
0 |
Other taxes on production |
.. |
.. |
.. |
3 |
12 |
8 |
76 |
189 |
168 |
125 |
Custom duties collected for the EU |
.. |
.. |
.. |
971 |
1 722 |
1 509 |
1 315 |
1 803 |
1 871 |
1 930 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
.. |
0 |
1 323 |
1 897 |
774 |
1 093 |
1 673 |
1 803 |
Tax expenditure component |
.. |
.. |
.. |
.. |
522 |
729 |
432 |
546 |
765 |
828 |
Transfer component |
.. |
.. |
.. |
.. |
801 |
1 168 |
342 |
547 |
908 |
975 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
11 |
Tax expenditure component |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
11 |
Transfer component |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total tax revenue on cash basis |
1 238 |
22 002 |
103 662 |
213 976 |
391 946 |
337 383 |
342 417 |
365 916 |
375 233 |
393 770 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
218 194 |
397 802 |
345 925 |
344 097 |
368 419 |
376 227 |
396 059 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
522 |
729 |
432 |
546 |
765 |
839 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
-3 454 |
-4 837 |
-8 558 |
-6 501 |
-4 851 |
-3 794 |
-3 209 |
Voluntary social security contributions |
.. |
.. |
.. |
0 |
0 |
0 |
2 209 |
1 170 |
1 149 |
1 133 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
214 740 |
393 487 |
338 096 |
340 237 |
365 296 |
374 364 |
394 835 |
Imputed social contributions |
.. |
.. |
.. |
5 379 |
7 702 |
8 916 |
8 079 |
7 680 |
7 335 |
7 225 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
220 119 |
401 189 |
347 012 |
348 316 |
372 976 |
381 699 |
402 060 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 2000, data are on accrual basis. From 1981 the figures take into account the classification procedures set out in the OECD Interpretative Guide. Consequently they are not completely comparable with the figures for earlier years though the amounts involved are quite small. Heading 1000: Includes a tax on property 'Contribucion Rustica' which would be more appropriately classified in 4110, and the 'Licencia fiscal industrial and professionales' which, because it is a tax levied by reference to the size of the firm, energy input, etc, would be more appropriately classified in 6000. The data necessary to provide a breakdown is not available. All subdivisions are estimated. Heading 2300: Contributions paid by self-employed were shown under heading 2100 until 1982. Heading 4100: Most of these receipts fall under 4110. Heading 4400: In 1988 revenues from taxes on legal Acts issued by Autonomous Communities (Local) are included in 4400. Heading 5121 comprises certain local levies which may include non-tax revenues. |
||||||||||
Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda. |
||||||||||
Table 5.32. Sweden: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million SEK
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
40 003 |
259 216 |
755 953 |
1 166 006 |
1 482 704 |
1 521 312 |
1 617 482 |
1 809 354 |
1 938 742 |
2 032 324 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
1 162 556 |
1 477 605 |
1 515 899 |
1 612 505 |
1 803 111 |
1 932 699 |
2 026 099 |
1000 Taxes on income, profits and capital gains |
21 956 |
112 730 |
314 797 |
475 304 |
573 698 |
539 715 |
559 026 |
649 780 |
697 616 |
736 949 |
1100 Of individuals |
19 500 |
106 376 |
291 146 |
387 531 |
457 760 |
423 915 |
459 078 |
525 901 |
577 111 |
608 328 |
1110 On income and profits |
19 390 |
105 866 |
289 598 |
353 106 |
408 054 |
389 372 |
426 777 |
456 837 |
502 506 |
527 938 |
Coupon tax |
9 |
44 |
233 |
2 040 |
6 306 |
3 047 |
4 108 |
4 615 |
5 718 |
6 398 |
Duties on foreign artists |
4 |
3 |
3 |
50 |
86 |
89 |
-1 |
2 |
0 |
0 |
National income tax individual |
8 676 |
31 682 |
70 755 |
32 486 |
44 326 |
42 595 |
44 664 |
52 480 |
57 839 |
62 697 |
Local income tax individual |
9 294 |
78 134 |
220 072 |
336 304 |
479 068 |
522 850 |
581 934 |
635 719 |
669 579 |
700 078 |
Tax reduction individual |
0 |
-3 997 |
-1 465 |
-18 872 |
-122 029 |
-179 890 |
-204 632 |
-236 613 |
-231 424 |
-241 976 |
Other |
1 407 |
0 |
0 |
1 098 |
296 |
681 |
704 |
635 |
795 |
741 |
1120 On capital gains |
110 |
510 |
1 548 |
34 425 |
49 707 |
34 543 |
32 301 |
69 064 |
74 605 |
80 391 |
Lottery prize tax |
110 |
510 |
1 548 |
60 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
2 456 |
6 354 |
23 651 |
87 772 |
115 937 |
115 800 |
99 948 |
123 878 |
120 505 |
128 621 |
1210 On profits |
2 456 |
6 354 |
23 651 |
87 772 |
115 937 |
115 800 |
99 948 |
123 878 |
120 505 |
128 621 |
Tax on profits not distributed |
1 |
10 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National income tax b.c. list |
1 425 |
2 078 |
19 774 |
74 501 |
103 150 |
103 944 |
93 097 |
115 507 |
115 860 |
124 419 |
Local income tax b.c. list |
1 030 |
4 266 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special tax on profits |
0 |
0 |
3 874 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on pension insurance savings |
0 |
0 |
0 |
13 271 |
12 787 |
11 856 |
6 850 |
8 371 |
4 646 |
4 202 |
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 |
4 851 |
74 647 |
205 867 |
306 974 |
388 505 |
384 668 |
376 684 |
404 851 |
438 870 |
443 110 |
2100 Employees |
743 |
254 |
823 |
63 074 |
81 088 |
89 175 |
100 861 |
108 356 |
113 340 |
118 740 |
Health insurance fees |
743 |
9 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Unemployment insurance fees |
0 |
245 |
818 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Pension fees |
0 |
0 |
0 |
63 074 |
81 088 |
89 175 |
100 861 |
108 356 |
113 340 |
118 740 |
2110 On a payroll basis |
.. |
.. |
.. |
63 074 |
81 088 |
89 175 |
100 861 |
108 356 |
113 340 |
118 740 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
3 568 |
71 602 |
196 905 |
237 527 |
300 010 |
288 426 |
271 449 |
291 646 |
321 430 |
320 387 |
Survivors pension fees |
0 |
20 343 |
44 181 |
14 847 |
19 611 |
20 362 |
15 693 |
17 305 |
18 954 |
11 983 |
Health insurance fees |
717 |
26 005 |
58 334 |
74 097 |
100 979 |
71 292 |
58 365 |
64 332 |
78 540 |
74 389 |
Unemployment insurance fees |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Labour market fees |
0 |
982 |
12 516 |
45 975 |
48 471 |
55 443 |
39 007 |
37 926 |
41 632 |
43 924 |
Industrial injury insurance fees |
132 |
1 201 |
4 663 |
12 030 |
7 844 |
8 146 |
4 022 |
4 431 |
4 856 |
3 422 |
Seamen's pension fees |
0 |
10 |
26 |
30 |
0 |
0 |
0 |
0 |
0 |
0 |
Part pension fees |
0 |
1 119 |
2 897 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Supplementary pension fees |
2 719 |
21 458 |
73 129 |
71 335 |
97 748 |
106 828 |
119 508 |
129 204 |
135 341 |
142 220 |
Parent insurance fees |
0 |
484 |
1 159 |
19 215 |
25 356 |
26 355 |
34 854 |
38 448 |
42 108 |
44 448 |
2210 On a payroll basis |
.. |
.. |
.. |
237 527 |
300 010 |
288 426 |
271 449 |
291 646 |
321 430 |
320 387 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
540 |
2 791 |
8 139 |
5 618 |
8 391 |
7 468 |
5 607 |
5 058 |
5 058 |
4 819 |
Survivors pension fees |
0 |
943 |
1 580 |
451 |
662 |
687 |
442 |
443 |
444 |
256 |
Health insurance fees |
260 |
992 |
1 702 |
1 988 |
3 297 |
2 082 |
550 |
256 |
326 |
273 |
Industrial injury insurance fees |
0 |
64 |
191 |
365 |
264 |
275 |
113 |
84 |
113 |
58 |
Parent insurance fees |
0 |
58 |
106 |
573 |
856 |
888 |
960 |
603 |
663 |
625 |
Supplementary pension fees |
280 |
734 |
4 560 |
2 241 |
3 312 |
3 536 |
3 542 |
3 672 |
3 514 |
3 606 |
Reduction |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2310 On a payroll basis |
.. |
.. |
.. |
5 618 |
8 391 |
7 468 |
5 607 |
5 058 |
5 058 |
4 819 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
756 |
-984 |
-401 |
-1 233 |
-209 |
-958 |
-836 |
2410 On a payroll basis |
.. |
.. |
.. |
756 |
-984 |
-401 |
-1 233 |
-209 |
-958 |
-836 |
2420 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3000 Taxes on payroll and workforce |
13 |
6 759 |
18 686 |
50 106 |
83 279 |
107 515 |
172 170 |
194 121 |
203 432 |
233 192 |
Special wage tax |
0 |
61 |
0 |
22 391 |
30 225 |
33 090 |
36 832 |
40 283 |
43 640 |
45 977 |
Child care fees |
0 |
4 740 |
13 080 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Adult education fees |
0 |
614 |
1 555 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Building research fees |
13 |
105 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Labour welfare fees |
0 |
257 |
2 033 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Labour education fees |
0 |
982 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Labour market fees |
0 |
0 |
0 |
112 |
156 |
219 |
7 |
-1 |
1 |
1 |
General wage fees |
0 |
0 |
2 018 |
27 603 |
52 898 |
74 207 |
135 331 |
153 839 |
159 791 |
187 213 |
4000 Taxes on property |
712 |
2 424 |
26 630 |
39 890 |
36 228 |
36 509 |
41 182 |
43 852 |
46 254 |
45 472 |
4100 Recurrent taxes on immovable property |
10 |
16 |
8 946 |
23 286 |
25 899 |
26 402 |
31 596 |
32 444 |
33 445 |
32 876 |
4110 Households |
0 |
0 |
3 877 |
13 321 |
13 474 |
11 593 |
13 422 |
13 320 |
13 548 |
13 999 |
Special tax on real estate |
.. |
.. |
3 877 |
13 321 |
13 474 |
11 593 |
13 422 |
13 320 |
13 548 |
13 999 |
4120 Others |
10 |
16 |
5 069 |
9 965 |
12 424 |
14 809 |
18 174 |
19 124 |
19 897 |
18 877 |
Forestry levy |
10 |
16 |
423 |
22 |
34 |
18 |
37 |
19 |
14 |
15 |
Special tax on real estate |
0 |
0 |
4 646 |
9 943 |
12 390 |
14 791 |
18 137 |
19 105 |
19 883 |
18 863 |
4200 Recurrent taxes on net wealth |
366 |
717 |
3 200 |
8 223 |
0 |
0 |
0 |
0 |
0 |
0 |
4210 Individual |
361 |
702 |
3 135 |
8 043 |
.. |
.. |
.. |
.. |
.. |
.. |
4220 Corporate |
5 |
15 |
65 |
180 |
.. |
.. |
.. |
.. |
.. |
.. |
4300 Estate, inheritance and gift taxes |
155 |
545 |
1 433 |
2 549 |
23 |
9 |
-4 |
0 |
0 |
0 |
4310 Estate and inheritance taxes |
143 |
495 |
1 118 |
2 088 |
15 |
9 |
-4 |
0 |
.. |
.. |
4320 Gift taxes |
12 |
50 |
315 |
460 |
8 |
0 |
0 |
0 |
.. |
.. |
4400 Taxes on financial and capital transactions |
181 |
1 146 |
13 051 |
5 833 |
10 305 |
10 097 |
9 590 |
11 408 |
12 809 |
12 596 |
Taxes on financial and capital transactions |
181 |
1 146 |
6 946 |
4 878 |
9 414 |
8 968 |
8 913 |
10 895 |
12 331 |
12 138 |
Turnover tax on securities |
0 |
0 |
6 105 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on life group insurances |
0 |
0 |
0 |
955 |
891 |
1 129 |
678 |
513 |
478 |
458 |
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 |
12 471 |
62 234 |
188 709 |
288 803 |
394 128 |
446 071 |
461 637 |
509 152 |
544 367 |
565 119 |
5100 Taxes on production, sale, transfer, etc. |
11 808 |
58 474 |
181 587 |
281 370 |
381 045 |
429 672 |
445 135 |
490 399 |
524 670 |
545 195 |
5110 General taxes |
4 147 |
34 643 |
112 399 |
199 606 |
286 211 |
326 685 |
341 952 |
382 712 |
409 367 |
427 738 |
5111 Value added taxes |
0 |
34 643 |
112 399 |
197 483 |
282 586 |
322 603 |
337 822 |
378 830 |
404 987 |
425 053 |
5112 Sales tax |
4 147 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
0 |
0 |
0 |
2 123 |
3 625 |
4 082 |
4 130 |
3 882 |
4 379 |
2 685 |
5120 Taxes on specific goods and services |
7 661 |
23 831 |
69 188 |
81 764 |
94 834 |
102 986 |
103 183 |
107 687 |
115 304 |
117 457 |
5121 Excise duties |
5 953 |
19 941 |
55 332 |
70 313 |
84 873 |
91 470 |
88 168 |
91 572 |
95 506 |
97 927 |
Taxes on petrol and fuel |
1 420 |
4 229 |
17 171 |
39 011 |
44 501 |
47 426 |
43 869 |
44 906 |
47 647 |
47 145 |
Special sales tax |
390 |
585 |
1 098 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sales tax on motor vehicles |
325 |
553 |
1 983 |
195 |
3 |
0 |
0 |
0 |
0 |
0 |
Tobacco tax |
1 150 |
3 087 |
5 636 |
7 747 |
9 742 |
10 588 |
11 136 |
11 825 |
11 918 |
11 872 |
Tax on spirits |
1 548 |
4 431 |
6 205 |
4 902 |
4 249 |
4 324 |
4 001 |
4 208 |
4 233 |
4 327 |
Tax on wine |
149 |
930 |
2 922 |
3 567 |
4 001 |
4 589 |
4 887 |
5 654 |
5 724 |
5 985 |
Tax on beer and soft drinks |
242 |
964 |
2 532 |
2 355 |
2 773 |
3 219 |
3 329 |
3 895 |
3 973 |
4 122 |
Tax on energy consumption |
729 |
5 162 |
16 352 |
11 451 |
18 994 |
21 035 |
20 827 |
20 787 |
21 709 |
23 557 |
Taxes on electricity from certain sources |
0 |
0 |
1 018 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on wastes |
0 |
0 |
0 |
1 085 |
609 |
289 |
119 |
297 |
302 |
185 |
Tax on cassette tapes |
0 |
0 |
194 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on video recorders |
0 |
0 |
221 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on chemicals |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
735 |
5122 Profits of fiscal monopolies |
72 |
204 |
332 |
3 641 |
3 952 |
5 068 |
5 385 |
5 001 |
5 112 |
4 974 |
Alcohol monopoly wholesale |
23 |
116 |
98 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Alcohol monopoly retailing |
49 |
88 |
234 |
80 |
296 |
302 |
116 |
198 |
289 |
282 |
Gaming monopoly retailing |
0 |
0 |
0 |
3 561 |
3 657 |
4 766 |
5 269 |
4 803 |
4 823 |
4 691 |
5123 Customs and import duties |
1 419 |
2 433 |
8 308 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Customs |
1 080 |
1 300 |
3 115 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Agricultural levies |
339 |
1 133 |
5 193 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5124 Taxes on exports |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5125 Taxes on investment goods |
0 |
0 |
40 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Investment tax |
.. |
.. |
40 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5126 Taxes on specific services |
217 |
1 253 |
5 176 |
6 472 |
4 341 |
5 745 |
9 072 |
10 587 |
14 269 |
14 150 |
Betting tax |
79 |
223 |
616 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Advertisement tax |
0 |
202 |
1 073 |
1 116 |
657 |
335 |
244 |
200 |
201 |
170 |
Tax on gambling |
0 |
69 |
88 |
1 245 |
1 315 |
1 378 |
1 309 |
1 353 |
1 455 |
1 485 |
Other specific services |
138 |
656 |
2 938 |
4 111 |
2 369 |
4 031 |
7 520 |
9 034 |
12 613 |
12 496 |
Tax on charter travelling |
0 |
103 |
461 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on air travel |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
0 |
0 |
1 339 |
1 668 |
703 |
559 |
527 |
417 |
406 |
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 |
663 |
3 760 |
7 122 |
7 433 |
13 083 |
16 400 |
16 502 |
18 752 |
19 696 |
19 924 |
5210 Recurrent taxes |
663 |
3 760 |
7 122 |
7 433 |
13 083 |
16 400 |
16 502 |
18 752 |
19 696 |
19 924 |
5211 Paid by households: motor vehicles |
336 |
1 241 |
2 003 |
4 969 |
7 451 |
8 550 |
8 275 |
10 897 |
10 082 |
10 884 |
5212 Paid by others: motor vehicles |
313 |
2 476 |
5 055 |
2 464 |
5 632 |
7 850 |
8 227 |
7 855 |
9 614 |
9 040 |
5213 Paid in respect of other goods |
14 |
43 |
64 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
422 |
1 264 |
1 479 |
1 768 |
1 421 |
1 806 |
1 356 |
2 159 |
2 257 |
6100 Paid solely by business |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
422 |
1 264 |
1 479 |
1 768 |
1 421 |
1 806 |
1 356 |
2 159 |
2 257 |
Custom duties collected for the EU |
.. |
.. |
.. |
3 450 |
5 099 |
5 412 |
4 976 |
6 243 |
6 044 |
6 225 |
Total tax revenue on cash basis |
40 003 |
259 216 |
755 953 |
1 144 233 |
1 465 382 |
1 496 374 |
1 611 798 |
1 768 413 |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
.. |
1 166 006 |
1 482 704 |
1 521 312 |
1 617 482 |
1 809 354 |
1 938 742 |
2 032 324 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes excluded from National Accounts |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
.. |
8 108 |
13 903 |
14 884 |
15 881 |
16 697 |
17 986 |
19 225 |
Miscellaneous differences |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
1 174 114 |
1 496 607 |
1 536 196 |
1 633 363 |
1 826 051 |
1 956 728 |
2 051 549 |
Imputed social contributions |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
1 174 114 |
1 496 607 |
1 536 196 |
1 633 363 |
1 826 051 |
1 956 728 |
2 051 549 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 2000 data are on accrual basis. Figures prior to 1970 are not strictly comparable with those of later years, though the amounts involved are insignificant. Heading 1000: Receipts are on accrual and not on a cash basis for all years. Heading 2000 includes some voluntary contributions. |
||||||||||
Source: Monthly reports of central Government Revenues (unpublished) National Audit Bureau, Stockholm. Local Government Finance (SOS), Tax assessment statistics (SOS) , National Central Bureau of Statistics, Stockholm.National Accounts (Statistical Reports), National Bureau of Statistics, Stockholm. |
||||||||||
Table 5.33. Switzerland: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million CHF
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
11 237 |
46 385 |
85 367 |
127 572 |
151 923 |
163 017 |
173 557 |
181 466 |
183 981 |
191 040 |
1000 Taxes on income, profits and capital gains |
4 616 |
21 022 |
40 203 |
56 411 |
69 790 |
74 439 |
79 271 |
84 376 |
85 680 |
90 394 |
1100 Of individuals |
3 748 |
18 056 |
27 824 |
37 948 |
47 994 |
51 835 |
53 803 |
56 377 |
57 072 |
57 817 |
1110 On income and profits |
3 547 |
17 622 |
27 824 |
37 948 |
47 994 |
51 835 |
53 803 |
56 377 |
57 072 |
57 817 |
Direct federal tax |
245 |
2 525 |
4 432 |
5 713 |
8 589 |
9 880 |
9 655 |
10 394 |
10 525 |
10 397 |
Military service exemption tax |
35 |
103 |
135 |
163 |
138 |
155 |
163 |
173 |
174 |
175 |
Cantonal tax individuals |
1 473 |
7 510 |
12 856 |
17 592 |
23 094 |
24 957 |
26 273 |
27 185 |
27 532 |
28 070 |
Municipal tax individuals |
1 322 |
6 235 |
10 402 |
14 481 |
16 174 |
16 844 |
17 712 |
18 625 |
18 841 |
19 175 |
Withholding tax |
358 |
1 249 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Coupons |
114 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1120 On capital gains |
201 |
434 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Cantonal tax individuals |
84 |
229 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Municipal tax individuals |
112 |
190 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Direct federal tax |
5 |
15 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1200 Corporate |
868 |
2 966 |
6 300 |
11 323 |
16 161 |
16 378 |
17 815 |
19 443 |
20 822 |
20 535 |
1210 On profits |
801 |
2 818 |
6 300 |
11 323 |
16 161 |
16 378 |
17 815 |
19 443 |
20 822 |
20 535 |
Direct federal tax |
153 |
781 |
2 214 |
4 928 |
6 800 |
8 006 |
8 698 |
9 731 |
10 532 |
10 547 |
Corporate cantonal tax |
363 |
1 230 |
2 576 |
3 989 |
6 098 |
5 445 |
5 985 |
6 294 |
6 641 |
6 454 |
Corporate municipal tax |
285 |
807 |
1 510 |
2 406 |
3 263 |
2 927 |
3 132 |
3 418 |
3 649 |
3 534 |
Withholding tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1220 On capital gains |
67 |
148 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Corporate tax on gains |
2 |
7 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Corporate cantonal tax |
28 |
77 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Corporate municipal tax |
37 |
64 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1300 Unallocable between 1100 and 1200 |
0 |
0 |
6 079 |
7 140 |
5 635 |
6 226 |
7 653 |
8 556 |
7 786 |
12 042 |
Withholding tax |
.. |
.. |
4 044 |
6 202 |
4 211 |
4 723 |
5 619 |
6 543 |
5 619 |
9 710 |
Property gains tax |
.. |
.. |
2 035 |
938 |
1 424 |
1 502 |
2 033 |
2 014 |
2 167 |
2 332 |
Other |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
1 670 |
10 844 |
19 892 |
30 750 |
34 949 |
38 369 |
42 654 |
44 073 |
44 527 |
44 998 |
2100 Employees |
716 |
4 833 |
9 312 |
14 385 |
16 356 |
17 573 |
19 710 |
20 436 |
20 627 |
20 887 |
2110 On a payroll basis |
716 |
4 833 |
9 312 |
14 385 |
16 356 |
17 573 |
19 710 |
20 436 |
20 627 |
20 887 |
2120 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
747 |
4 897 |
9 320 |
14 398 |
16 371 |
17 600 |
19 742 |
20 468 |
20 663 |
20 922 |
2210 On a payroll basis |
747 |
4 897 |
9 320 |
14 398 |
16 371 |
17 600 |
19 742 |
20 468 |
20 663 |
20 922 |
2220 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
208 |
1 046 |
1 261 |
1 967 |
2 222 |
3 197 |
3 202 |
3 169 |
3 237 |
3 189 |
2310 On a payroll basis |
209 |
1 046 |
1 261 |
1 967 |
2 222 |
3 197 |
3 202 |
3 169 |
3 237 |
3 189 |
2320 On an income tax basis |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
68 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
68 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4000 Taxes on property |
1 108 |
3 830 |
7 586 |
12 333 |
12 223 |
12 402 |
12 037 |
13 126 |
13 531 |
14 439 |
4100 Recurrent taxes on immovable property |
78 |
304 |
447 |
735 |
895 |
968 |
1 052 |
1 138 |
1 203 |
1 270 |
4110 Households |
78 |
304 |
447 |
735 |
895 |
968 |
1 052 |
1 138 |
1 203 |
1 270 |
Cantonal tax on buildings |
20 |
71 |
125 |
187 |
265 |
286 |
303 |
349 |
391 |
342 |
Municipal tax on buildings |
58 |
233 |
322 |
548 |
630 |
682 |
748 |
789 |
811 |
927 |
4120 Others |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4200 Recurrent taxes on net wealth |
692 |
2 201 |
3 382 |
5 254 |
7 002 |
7 105 |
7 403 |
8 083 |
8 688 |
9 002 |
4210 Individual |
420 |
1 383 |
2 194 |
3 972 |
5 309 |
5 576 |
5 785 |
6 604 |
7 009 |
7 328 |
Cantonal wealth tax |
206 |
739 |
1 232 |
2 241 |
3 145 |
3 324 |
3 532 |
4 044 |
4 238 |
4 508 |
Municipal wealth tax |
214 |
644 |
962 |
1 731 |
2 164 |
2 252 |
2 253 |
2 560 |
2 771 |
2 820 |
4220 Corporate |
272 |
818 |
1 188 |
1 282 |
1 693 |
1 529 |
1 617 |
1 479 |
1 679 |
1 673 |
Direct federal tax on capital |
21 |
92 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Cantonal tax on capital |
142 |
436 |
760 |
821 |
1 107 |
969 |
1 032 |
947 |
1 080 |
1 093 |
Municipal tax on capital |
109 |
290 |
428 |
461 |
586 |
561 |
585 |
531 |
599 |
580 |
4300 Estate, inheritance and gift taxes |
142 |
393 |
896 |
1 215 |
869 |
974 |
966 |
1 088 |
1 148 |
1 191 |
4310 Estate and inheritance taxes |
142 |
393 |
896 |
1 215 |
869 |
974 |
966 |
1 088 |
1 148 |
1 191 |
Cantonal inheritance tax |
128 |
361 |
820 |
1 118 |
774 |
886 |
854 |
964 |
1 018 |
1 042 |
Municipal inheritance tax |
14 |
32 |
76 |
97 |
96 |
88 |
112 |
124 |
130 |
149 |
4320 Gift taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
196 |
932 |
2 245 |
4 342 |
2 562 |
2 428 |
1 671 |
1 902 |
1 547 |
1 973 |
Cantonal transfer tax |
48 |
245 |
115 |
144 |
182 |
182 |
185 |
177 |
184 |
191 |
Municipal transfer tax |
21 |
103 |
39 |
52 |
42 |
50 |
52 |
52 |
52 |
60 |
Securities issuance |
99 |
175 |
0 |
0 |
405 |
779 |
182 |
360 |
209 |
407 |
Securities trading |
19 |
409 |
0 |
0 |
1 933 |
1 417 |
1 253 |
1 314 |
1 102 |
1 315 |
Currency effects |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Securities issuance and trading |
0 |
0 |
2 091 |
4 146 |
0 |
0 |
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 |
616 |
786 |
895 |
927 |
946 |
915 |
946 |
1 004 |
5000 Taxes on goods and services |
3 843 |
10 689 |
17 546 |
27 864 |
34 711 |
37 216 |
38 930 |
39 092 |
39 351 |
40 243 |
5100 Taxes on production, sale, transfer, etc. |
3 582 |
9 863 |
15 975 |
25 302 |
30 669 |
32 264 |
33 861 |
33 760 |
33 775 |
34 380 |
5110 General taxes |
1 191 |
4 772 |
9 871 |
16 917 |
19 962 |
21 035 |
22 870 |
22 791 |
22 744 |
23 298 |
5111 Value added taxes |
0 |
0 |
9 871 |
16 594 |
19 604 |
20 662 |
22 501 |
22 397 |
22 396 |
22 902 |
5112 Sales tax |
1 191 |
4 772 |
0 |
323 |
358 |
373 |
369 |
393 |
349 |
396 |
Automobile duty |
.. |
.. |
.. |
323 |
358 |
373 |
369 |
393 |
349 |
396 |
Other sales taxes |
.. |
.. |
.. |
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 |
2 391 |
5 091 |
6 058 |
8 337 |
10 663 |
11 191 |
10 936 |
10 901 |
10 960 |
11 011 |
5121 Excise duties |
1 016 |
3 427 |
4 604 |
6 810 |
7 805 |
8 295 |
8 099 |
8 056 |
8 089 |
8 105 |
Beer tax |
26 |
33 |
0 |
0 |
107 |
112 |
113 |
114 |
131 |
112 |
Excises on tobacco |
190 |
634 |
15 |
32 |
2 247 |
2 417 |
2 354 |
2 255 |
2 186 |
2 195 |
Other price supplements |
104 |
542 |
1 503 |
1 783 |
3 |
0 |
0 |
3 |
3 |
3 |
Fuel tax |
467 |
955 |
1 334 |
2 975 |
3 076 |
3 110 |
3 034 |
2 864 |
2 848 |
2 791 |
Additional fuel tax |
229 |
1 263 |
1 753 |
2 020 |
2 071 |
2 082 |
2 025 |
1 905 |
1 894 |
1 855 |
Road tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Mineral oil tax on combustibles |
0 |
0 |
0 |
0 |
20 |
20 |
23 |
19 |
17 |
18 |
Automobile duty |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax on distilled spirits |
0 |
0 |
0 |
1 |
281 |
296 |
292 |
279 |
279 |
282 |
Electricity consumption tax |
0 |
0 |
0 |
0 |
0 |
259 |
258 |
617 |
731 |
847 |
5122 Profits of fiscal monopolies |
158 |
472 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Alcohol monopoly |
111 |
354 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Salt monopoly |
16 |
25 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Water monopoly |
30 |
90 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other |
1 |
3 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5123 Customs and import duties |
1 104 |
953 |
1 201 |
1 096 |
1 040 |
1 079 |
1 059 |
1 056 |
1 134 |
1 103 |
Import duties |
972 |
923 |
1 201 |
1 096 |
1 040 |
1 079 |
1 059 |
1 056 |
1 134 |
1 103 |
Tobacco duty |
114 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Additional duties |
18 |
24 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
113 |
239 |
253 |
431 |
1 818 |
1 816 |
1 778 |
1 789 |
1 737 |
1 804 |
Games in B casinos Confederation |
2 |
2 |
2 |
37 |
449 |
381 |
308 |
272 |
274 |
273 |
Cantonal entertainment tax |
17 |
37 |
23 |
27 |
39 |
101 |
73 |
67 |
68 |
66 |
Municipal entertainment tax |
11 |
19 |
46 |
26 |
18 |
17 |
15 |
15 |
16 |
18 |
Other cantonal expenditure taxes |
24 |
63 |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other municipal expenditure taxes |
19 |
6 |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Premium stamp duty |
40 |
112 |
.. |
0 |
645 |
659 |
700 |
715 |
706 |
713 |
Lottery taxes |
0 |
0 |
181 |
320 |
474 |
459 |
466 |
517 |
472 |
532 |
Other |
0 |
0 |
0 |
20 |
193 |
199 |
216 |
204 |
202 |
201 |
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 |
46 |
47 |
44 |
38 |
55 |
68 |
71 |
72 |
5200 Taxes on use of goods and perform activities |
261 |
826 |
1 570 |
2 562 |
4 043 |
4 952 |
5 069 |
5 332 |
5 576 |
5 862 |
5210 Recurrent taxes |
261 |
826 |
1 570 |
2 562 |
4 043 |
4 952 |
5 069 |
5 328 |
5 572 |
5 858 |
5211 Paid by households: motor vehicles |
152 |
501 |
1 075 |
1 573 |
1 845 |
1 953 |
1 977 |
2 074 |
2 109 |
2 136 |
Paid by households in respect of motor vehicles |
.. |
.. |
921 |
1 336 |
1 580 |
1 667 |
1 685 |
1 768 |
1 801 |
1 819 |
Paid by households in respect of motorway tax sticker |
.. |
.. |
154 |
237 |
265 |
286 |
292 |
306 |
308 |
317 |
5212 Paid by others: motor vehicles |
76 |
251 |
431 |
799 |
1 901 |
2 092 |
2 093 |
2 054 |
2 059 |
2 249 |
Paid by others in respect of motor vehicles |
.. |
.. |
367 |
686 |
395 |
417 |
421 |
442 |
450 |
455 |
Paid by others in respect of motorway tax sticker |
.. |
.. |
39 |
59 |
66 |
72 |
73 |
77 |
77 |
79 |
Paid by others in respect of heavy vehicle charge |
.. |
.. |
25 |
54 |
1 440 |
1 604 |
1 599 |
1 536 |
1 532 |
1 715 |
5213 Paid in respect of other goods |
33 |
74 |
64 |
190 |
296 |
907 |
999 |
1 199 |
1 404 |
1 473 |
Hunting and fishing |
9 |
20 |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Cantonal dog license |
3 |
9 |
6 |
9 |
8 |
8 |
10 |
9 |
10 |
10 |
Municipal dog license |
2 |
8 |
14 |
21 |
25 |
30 |
33 |
35 |
38 |
43 |
Cantonal inns |
12 |
24 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Cantonal royalties |
5 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
2 |
1 |
0 |
33 |
33 |
30 |
31 |
24 |
15 |
13 |
Environmental incentive fees |
0 |
0 |
3 |
73 |
166 |
755 |
833 |
1 036 |
1 236 |
1 294 |
Royalties and concessions |
0 |
0 |
42 |
53 |
64 |
84 |
93 |
94 |
105 |
114 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
4 |
5 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
0 |
140 |
215 |
249 |
590 |
664 |
799 |
891 |
966 |
6100 Paid solely by business |
.. |
.. |
42 |
65 |
75 |
274 |
300 |
342 |
344 |
337 |
6200 Other |
.. |
.. |
98 |
151 |
174 |
316 |
364 |
457 |
547 |
629 |
Exemption tax |
.. |
.. |
98 |
151 |
174 |
187 |
191 |
190 |
201 |
199 |
Other |
.. |
.. |
.. |
.. |
.. |
130 |
173 |
267 |
346 |
431 |
Total tax revenue on cash basis |
11 237 |
46 385 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total tax revenue on accrual basis |
.. |
.. |
85 367 |
127 572 |
151 923 |
163 017 |
173 557 |
181 466 |
183 981 |
191 040 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in national accounts |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax excluded from national accounts |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Capital transfer for uncollected revenue |
.. |
.. |
-242 |
-733 |
-964 |
-1 101 |
-1 265 |
-1 061 |
-1 001 |
-874 |
Voluntary social security contributions |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Miscellaneous differences |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: taxes and actual social contributions |
.. |
.. |
85 126 |
126 839 |
150 959 |
161 916 |
172 292 |
180 405 |
182 980 |
190 167 |
Imputed social contributions |
.. |
.. |
362 |
501 |
468 |
399 |
482 |
334 |
385 |
471 |
National Accounts: taxes and all social contributions |
.. |
.. |
85 488 |
127 340 |
151 427 |
162 315 |
172 774 |
180 739 |
183 365 |
190 638 |
.. Not available |
||||||||||
Note: Calendar year ending on 31 December. The data is on an accrual basis. The pre-1970 figures are not strictly comparable with those from the following years which were revised slightly. "Parish taxes" are not reported in these statistics from 1985 onward. In section 1100: payments made in consideration for exemption from military service could be classed under nontax receipts. Section 2000 (Social security contributions) has been revised from 1985 onward to take account of the sectoring of government units adopted when switching to the ESA 95 system of accounts (currently ESA 2010). Consequently, health insurance contributions and those to the Swiss National Accident Insurance Fund are now excluded from section 2000. |
||||||||||
Source: Financial Statistics, Federal Finance Administration. |
||||||||||
Table 5.34. Turkey: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million TRY
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
0 |
1 |
79 |
40 263 |
203 053 |
287 873 |
458 698 |
586 722 |
660 007 |
773 406 |
1000 Taxes on income, profits and capital gains |
0 |
0 |
26 |
11 890 |
48 197 |
61 317 |
92 749 |
119 144 |
139 574 |
165 306 |
1100 Of individuals |
0 |
0 |
21 |
8 954 |
34 447 |
40 392 |
63 761 |
85 756 |
96 605 |
112 401 |
1110 On income and profits |
0 |
0 |
21 |
8 954 |
34 447 |
40 392 |
63 761 |
85 756 |
96 605 |
112 401 |
Income tax |
0 |
0 |
21 |
8 954 |
34 447 |
40 392 |
63 761 |
85 756 |
96 605 |
112 401 |
1120 On capital gains |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1200 Corporate |
0 |
0 |
5 |
2 935 |
13 751 |
20 925 |
28 988 |
33 388 |
42 970 |
52 906 |
1210 On profits |
0 |
0 |
5 |
2 935 |
13 751 |
20 925 |
28 988 |
33 388 |
42 970 |
52 906 |
Corporation tax |
0 |
0 |
5 |
2 935 |
13 751 |
20 925 |
28 988 |
33 388 |
42 970 |
52 906 |
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 |
Fiscal balance tax |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital gains tax on real estate sales |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2000 Social security contributions |
0 |
0 |
15 |
7 543 |
44 052 |
71 696 |
125 871 |
170 282 |
190 247 |
226 720 |
2100 Employees |
0 |
0 |
6 |
2 712 |
17 867 |
26 934 |
49 831 |
64 214 |
72 850 |
86 410 |
2110 On a payroll basis |
.. |
.. |
.. |
2 712 |
17 867 |
26 934 |
49 831 |
64 214 |
72 850 |
86 410 |
2120 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
0 |
0 |
9 |
3 619 |
20 442 |
39 363 |
71 184 |
95 067 |
107 905 |
128 331 |
2210 On a payroll basis |
.. |
.. |
.. |
3 619 |
20 442 |
39 363 |
71 184 |
95 067 |
107 905 |
128 331 |
2220 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
0 |
0 |
1 |
1 211 |
5 743 |
5 399 |
4 856 |
11 001 |
9 493 |
11 979 |
2310 On a payroll basis |
.. |
.. |
.. |
1 211 |
5 743 |
5 399 |
4 856 |
11 001 |
9 493 |
11 979 |
2320 On an income tax basis |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4000 Taxes on property |
0 |
0 |
2 |
1 272 |
7 621 |
11 684 |
21 280 |
28 582 |
31 873 |
34 857 |
4100 Recurrent taxes on immovable property |
0 |
0 |
0 |
191 |
1 464 |
2 669 |
3 847 |
5 882 |
6 729 |
6 809 |
Real estate tax |
0 |
0 |
.. |
191 |
1 464 |
2 669 |
3 847 |
5 882 |
6 729 |
6 809 |
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 |
15 |
125 |
215 |
340 |
435 |
619 |
718 |
Gift and inheritance tax |
0 |
0 |
0 |
15 |
125 |
215 |
340 |
435 |
619 |
718 |
4310 Estate and inheritance taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
0 |
0 |
2 |
1 065 |
6 032 |
8 800 |
17 093 |
22 265 |
24 525 |
27 331 |
Stamp tax |
0 |
0 |
2 |
818 |
3 642 |
5 083 |
9 416 |
12 045 |
13 419 |
15 596 |
Real estate purchase tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Title deed fees |
0 |
0 |
0 |
207 |
2 000 |
3 329 |
7 072 |
9 530 |
10 381 |
10 970 |
Notary fees |
0 |
0 |
0 |
40 |
389 |
388 |
606 |
690 |
724 |
765 |
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 |
0 |
0 |
22 |
16 901 |
96 766 |
137 252 |
211 257 |
259 964 |
287 948 |
336 256 |
5100 Taxes on production, sale, transfer, etc. |
0 |
0 |
22 |
16 328 |
92 605 |
131 878 |
203 364 |
250 261 |
277 580 |
324 935 |
5110 General taxes |
0 |
0 |
16 |
9 735 |
43 285 |
62 533 |
100 723 |
121 070 |
130 822 |
155 680 |
5111 Value added taxes |
.. |
.. |
14 |
9 735 |
43 285 |
62 533 |
100 723 |
121 070 |
130 822 |
155 680 |
5112 Sales tax |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5113 Other |
.. |
.. |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5120 Taxes on specific goods and services |
0 |
0 |
6 |
6 593 |
49 320 |
69 345 |
102 641 |
129 191 |
146 757 |
169 256 |
5121 Excise duties |
0 |
0 |
1 |
4 718 |
39 111 |
57 285 |
85 462 |
105 922 |
120 399 |
138 338 |
Sales taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Domestic production tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Domestic production tax on petrol |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Production tax on monopoly goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sugar consumption taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Motor vehicles purchase tax (Total) |
0 |
0 |
1 |
916 |
4 293 |
6 193 |
10 565 |
17 027 |
18 873 |
22 017 |
Motor vehicles purchase tax |
0 |
0 |
.. |
498 |
4 293 |
6 193 |
10 565 |
17 027 |
18 873 |
22 017 |
Additional motor vehicle purchase tax |
0 |
0 |
.. |
418 |
0 |
0 |
0 |
0 |
0 |
0 |
Revenue from other excises |
0 |
0 |
0 |
533 |
12 765 |
19 395 |
29 739 |
38 066 |
45 230 |
52 718 |
Petroleum consumption tax |
0 |
0 |
0 |
3 269 |
22 052 |
31 697 |
45 158 |
50 830 |
56 296 |
63 603 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
0 |
0 |
4 |
462 |
2 478 |
3 319 |
5 542 |
8 521 |
9 413 |
12 837 |
Customs duty |
0 |
0 |
1 |
449 |
2 441 |
3 240 |
5 409 |
8 280 |
9 065 |
12 329 |
Customs duty on petrol |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Production tax on imports |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Production tax on petrol imports |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Stamp duty on imports |
0 |
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Wharf duty |
0 |
0 |
1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other |
0 |
0 |
0 |
13 |
37 |
80 |
133 |
240 |
348 |
508 |
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 |
0 |
0 |
1 |
997 |
7 686 |
4 005 |
6 853 |
10 014 |
11 968 |
14 262 |
Bank, insurance transaction tax |
0 |
0 |
1 |
997 |
3 149 |
3 571 |
6 160 |
9 172 |
11 068 |
13 270 |
Transportation tax |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
PTT service tax |
0 |
0 |
0 |
0 |
4 211 |
0 |
0 |
0 |
0 |
0 |
Tax on football pool |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Lottery tax |
0 |
0 |
0 |
0 |
327 |
434 |
692 |
842 |
900 |
993 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Foreign travel expenditures tax |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5128 Other taxes |
0 |
0 |
0 |
416 |
46 |
4 736 |
4 785 |
4 734 |
4 978 |
3 818 |
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 |
0 |
0 |
0 |
572 |
4 161 |
5 374 |
7 894 |
9 703 |
10 368 |
11 321 |
5210 Recurrent taxes |
0 |
0 |
0 |
359 |
4 161 |
5 374 |
7 894 |
9 703 |
10 368 |
11 321 |
Motor vehicles tax |
0 |
0 |
0 |
359 |
0 |
5 374 |
7 894 |
9 703 |
10 368 |
11 321 |
5211 Paid by households: motor vehicles |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
.. |
.. |
.. |
359 |
4 161 |
5 374 |
7 894 |
9 703 |
10 368 |
11 321 |
Motor vehicles tax |
.. |
.. |
.. |
302 |
3 521 |
5 033 |
7 353 |
8 949 |
9 986 |
10 825 |
Traffic fees |
.. |
.. |
.. |
58 |
640 |
341 |
540 |
754 |
382 |
496 |
5213 Paid in respect of other goods |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
213 |
0 |
0 |
0 |
0 |
0 |
0 |
Building construction tax |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
0 |
13 |
2 658 |
6 417 |
5 924 |
7 541 |
8 750 |
10 365 |
10 266 |
6100 Paid solely by business |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6200 Other |
.. |
0 |
13 |
2 658 |
6 417 |
5 924 |
7 541 |
8 750 |
10 365 |
10 266 |
Funds |
.. |
.. |
.. |
1 938 |
0 |
0 |
0 |
0 |
0 |
0 |
Vocatial Train Pro.F. |
.. |
.. |
.. |
67 |
0 |
0 |
0 |
0 |
0 |
0 |
Tax penalties and fines |
.. |
.. |
.. |
548 |
4 191 |
2 689 |
3 175 |
3 779 |
4 850 |
3 838 |
Municipalities revenue |
.. |
.. |
.. |
106 |
2 227 |
3 235 |
4 366 |
4 971 |
5 515 |
6 429 |
Total tax revenue on cash basis |
0 |
1 |
79 |
40 263 |
203 053 |
287 873 |
458 698 |
586 722 |
660 007 |
773 406 |
Total tax revenue on accrual basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Imputed social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and all social contributions |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. Not available |
||||||||||
Note: From 1982 the data are based on the fiscal year ending 31st December. Before that the data are on a fiscal year basis beginning 1st March. Revenue is reported on a cash basis except for social security contributions which are reported on an assessment basis. The figures under the local tax collections include taxes under ''Municipalities Revenues Law'' and Property tax. They also include transfers to the local authorities from central budget tax revenues under the revenue sharing system. Heading 2000: Before 2003, contributions to some private social security schemes are included in this heading. |
||||||||||
Source: Bulletin of national accounts and the Budget revenue Bulletin. |
||||||||||
Table 5.35. United Kingdom: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million GBP
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
10 945 |
81 153 |
202 368 |
358 654 |
508 148 |
514 132 |
567 150 |
609 653 |
644 555 |
681 855 |
Total tax revenue exclusive of custom duties |
.. |
.. |
.. |
356 854 |
506 074 |
511 199 |
564 236 |
606 576 |
641 237 |
678 436 |
1000 Taxes on income, profits and capital gains |
4 050 |
30 651 |
79 576 |
142 197 |
202 063 |
193 806 |
201 542 |
214 870 |
229 942 |
243 181 |
1100 Of individuals |
3 618 |
23 868 |
59 506 |
104 136 |
151 157 |
147 019 |
156 570 |
168 873 |
176 642 |
185 560 |
1110 On income and profits |
3 615 |
23 376 |
57 614 |
101 925 |
147 309 |
144 502 |
152 668 |
163 291 |
169 582 |
177 182 |
Income tax |
.. |
23 370 |
57 614 |
101 925 |
147 309 |
144 502 |
152 668 |
163 291 |
169 582 |
177 182 |
Surtax |
.. |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1120 On capital gains |
3 |
492 |
1 892 |
2 211 |
3 848 |
2 517 |
3 902 |
5 582 |
7 060 |
8 378 |
1200 Corporate |
484 |
6 783 |
20 070 |
38 061 |
50 906 |
46 787 |
44 972 |
45 997 |
53 300 |
57 621 |
1210 On profits |
484 |
6 510 |
18 994 |
35 730 |
47 615 |
45 911 |
43 935 |
44 882 |
52 022 |
56 372 |
Petroleum revenue tax |
.. |
1 799 |
941 |
1 540 |
1 387 |
1 349 |
1 296 |
-552 |
-768 |
-634 |
Supplementary petroleum duty |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Corporation tax |
.. |
4 712 |
18 053 |
34 190 |
45 514 |
43 919 |
41 972 |
44 814 |
52 093 |
56 267 |
Corporation tax overspill relief |
.. |
-1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Profits tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Windfall tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Betting tax |
.. |
0 |
0 |
0 |
590 |
568 |
605 |
595 |
686 |
737 |
Non fossil fuel obligation levy |
.. |
0 |
0 |
0 |
124 |
75 |
62 |
25 |
11 |
2 |
1220 On capital gains |
0 |
273 |
1 076 |
2 331 |
3 291 |
876 |
1 037 |
1 115 |
1 278 |
1 249 |
1300 Unallocable between 1100 and 1200 |
-52 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
1 685 |
13 531 |
34 457 |
60 252 |
93 210 |
97 346 |
106 085 |
114 067 |
121 900 |
130 595 |
2100 Employees |
770 |
5 228 |
13 296 |
24 175 |
36 585 |
38 703 |
41 481 |
44 454 |
47 304 |
50 411 |
2110 On a payroll basis |
.. |
.. |
13 296 |
24 175 |
36 585 |
38 703 |
41 481 |
44 454 |
47 304 |
50 411 |
2120 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2200 Employers |
831 |
8 210 |
19 984 |
34 028 |
53 765 |
55 887 |
62 019 |
66 491 |
71 407 |
76 748 |
2210 On a payroll basis |
.. |
.. |
19 984 |
34 028 |
53 765 |
55 887 |
62 019 |
66 491 |
71 407 |
76 748 |
2220 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2300 Self-employed or non-employed |
75 |
317 |
1 177 |
2 049 |
2 860 |
2 756 |
2 585 |
3 122 |
3 189 |
3 436 |
2310 On a payroll basis |
.. |
.. |
1 177 |
2 049 |
2 860 |
2 756 |
2 585 |
3 122 |
3 189 |
3 436 |
2320 On an income tax basis |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2400 Unallocable between 2100, 2200 and 2300 |
9 |
-224 |
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 |
3 498 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1 842 |
Selective employment tax |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National insurance surcharge |
.. |
3 498 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Apprenticeship Levy |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
1 842 |
4000 Taxes on property |
1 591 |
9 774 |
16 538 |
41 134 |
63 392 |
61 768 |
70 094 |
76 563 |
81 345 |
85 555 |
4100 Recurrent taxes on immovable property |
1 228 |
8 665 |
13 462 |
30 552 |
44 891 |
50 028 |
55 139 |
58 185 |
60 262 |
62 799 |
4110 Households |
539 |
3 687 |
2 373 |
14 205 |
23 609 |
25 919 |
27 640 |
29 356 |
30 598 |
32 273 |
Northern Ireland rates paid to CG |
.. |
37 |
113 |
141 |
265 |
335 |
409 |
384 |
372 |
362 |
Council tax |
.. |
0 |
0 |
13 991 |
23 217 |
25 438 |
27 061 |
28 777 |
30 018 |
31 693 |
Rates paid to LA |
.. |
3 650 |
2 260 |
73 |
127 |
146 |
170 |
195 |
208 |
218 |
4120 Others |
689 |
4 978 |
11 089 |
16 347 |
21 282 |
24 109 |
27 499 |
28 829 |
29 664 |
30 526 |
National non-domestic rates |
.. |
0 |
7 542 |
14 966 |
19 358 |
21 602 |
24 611 |
25 834 |
26 610 |
27 341 |
Rates paid to LA |
.. |
4 925 |
2 869 |
149 |
267 |
497 |
567 |
600 |
629 |
675 |
Northern Ireland rates paid to CG |
.. |
53 |
115 |
207 |
353 |
361 |
373 |
398 |
410 |
420 |
London Regional Transport levy |
.. |
0 |
47 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
LA payments of NNDR |
.. |
0 |
469 |
889 |
1 111 |
1 236 |
1 389 |
1 389 |
1 389 |
1 389 |
NPISH payments of NNDR |
.. |
0 |
47 |
136 |
193 |
245 |
342 |
384 |
395 |
430 |
Crossrail Business rates supplement |
.. |
0 |
0 |
0 |
0 |
168 |
217 |
224 |
231 |
271 |
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 |
287 |
479 |
1 321 |
2 215 |
3 867 |
2 642 |
3 379 |
4 442 |
4 801 |
5 382 |
4310 Estate and inheritance taxes |
287 |
479 |
1 321 |
2 215 |
3 867 |
2 642 |
3 379 |
4 442 |
4 801 |
5 382 |
Death duties |
.. |
423 |
1 278 |
2 156 |
3 764 |
2 592 |
3 293 |
4 359 |
4 703 |
5 283 |
Development land tax |
.. |
42 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Taxes on other capital transfers |
.. |
14 |
37 |
59 |
50 |
50 |
50 |
50 |
50 |
50 |
Special tax on bank deposits |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Betterment duty |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special charges |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special contribution |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Equal pay on capital transfers |
.. |
0 |
0 |
0 |
53 |
0 |
36 |
33 |
48 |
49 |
4320 Gift taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4400 Taxes on financial and capital transactions |
76 |
630 |
1 755 |
8 367 |
14 634 |
9 098 |
11 540 |
13 789 |
16 023 |
17 099 |
Stamp duties |
.. |
630 |
1 755 |
8 367 |
14 634 |
9 098 |
11 540 |
13 789 |
16 023 |
17 099 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
36 |
147 |
259 |
275 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
0 |
0 |
0 |
36 |
147 |
259 |
275 |
4600 Other recurrent taxes on property |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5000 Taxes on goods and services |
3 619 |
23 699 |
62 780 |
113 271 |
147 409 |
158 279 |
186 515 |
201 076 |
208 050 |
217 263 |
5100 Taxes on production, sale, transfer, etc. |
3 406 |
22 677 |
59 379 |
108 288 |
141 355 |
150 838 |
178 932 |
193 633 |
200 465 |
209 481 |
5110 General taxes |
647 |
11 897 |
34 136 |
64 302 |
92 051 |
95 946 |
118 044 |
129 443 |
133 856 |
141 336 |
5111 Value added taxes |
0 |
11 897 |
34 136 |
64 302 |
92 051 |
95 946 |
118 044 |
129 443 |
133 856 |
141 336 |
Value added tax |
.. |
11 893 |
33 620 |
64 202 |
92 025 |
95 865 |
118 234 |
129 327 |
133 857 |
141 590 |
Adj. to VAT contribution |
.. |
4 |
516 |
100 |
26 |
81 |
-190 |
116 |
-1 |
-254 |
Purchase tax |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5112 Sales tax |
647 |
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 |
2 759 |
10 780 |
25 243 |
43 986 |
49 304 |
54 892 |
60 888 |
64 190 |
66 609 |
68 145 |
5121 Excise duties |
2 383 |
8 616 |
19 707 |
37 315 |
40 427 |
45 454 |
46 588 |
47 294 |
47 951 |
48 697 |
Beer |
.. |
1 029 |
2 220 |
2 813 |
3 042 |
3 278 |
3 337 |
3 294 |
3 288 |
3 443 |
Wines, spirits, cider and perry |
.. |
1 513 |
2 627 |
3 751 |
5 008 |
6 075 |
7 063 |
7 385 |
7 578 |
8 151 |
Tobacco |
.. |
2 735 |
5 541 |
7 666 |
7 862 |
9 076 |
9 479 |
9 190 |
9 087 |
9 122 |
Hydrocarbon oil |
.. |
3 327 |
9 302 |
23 041 |
24 512 |
27 013 |
26 697 |
27 415 |
27 989 |
27 973 |
Other excise duties |
.. |
12 |
17 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sugar levy |
.. |
12 |
.. |
44 |
3 |
12 |
12 |
10 |
9 |
8 |
Soft Drinks Levy |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5122 Profits of fiscal monopolies |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5123 Customs and import duties |
343 |
1 109 |
1 837 |
286 |
448 |
125 |
128 |
142 |
145 |
145 |
Custom duties |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Import duties |
.. |
855 |
1 722 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Agricultural levies |
.. |
254 |
115 |
286 |
338 |
0 |
0 |
0 |
0 |
0 |
Temporary charges of import |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
British Transport Police |
.. |
0 |
0 |
0 |
110 |
125 |
128 |
142 |
145 |
145 |
5124 Taxes on exports |
0 |
-1 |
36 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Levies on exports |
.. |
-1 |
36 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5125 Taxes on investment goods |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5126 Taxes on specific services |
33 |
456 |
1 022 |
5 826 |
6 523 |
7 292 |
11 601 |
13 620 |
15 203 |
15 663 |
Betting and gaming |
.. |
456 |
1 022 |
1 522 |
959 |
1 092 |
1 538 |
2 053 |
2 329 |
2 235 |
National Lottery contributions to fund |
.. |
0 |
0 |
1 590 |
1 310 |
1 625 |
1 644 |
1 713 |
1 713 |
1 713 |
Air passenger duty |
.. |
0 |
0 |
940 |
1 883 |
2 094 |
2 960 |
3 119 |
3 150 |
3 398 |
Insurance premium tax |
.. |
0 |
0 |
1 707 |
2 306 |
2 401 |
3 018 |
3 294 |
4 827 |
5 670 |
Bank Levy - Stability Fee Scheme |
.. |
0 |
0 |
0 |
0 |
0 |
2 352 |
3 363 |
3 111 |
2 568 |
Light Dues |
.. |
0 |
0 |
67 |
65 |
80 |
89 |
78 |
73 |
79 |
5127 Other taxes on internat. trade and transactions |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5128 Other taxes |
0 |
600 |
2 641 |
559 |
1 906 |
2 021 |
2 571 |
3 134 |
3 310 |
3 640 |
Fossil fuel levy |
.. |
0 |
875 |
56 |
0 |
0 |
0 |
0 |
0 |
0 |
European coal and steel levy |
.. |
21 |
11 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Gas levy |
.. |
12 |
291 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Car tax |
.. |
83 |
1 464 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Landfill tax |
.. |
484 |
0 |
461 |
877 |
1 065 |
1 191 |
1 028 |
1 024 |
904 |
Climate change levy |
.. |
0 |
0 |
0 |
690 |
666 |
1 098 |
1 752 |
1 881 |
1 878 |
Aggregates levy |
.. |
0 |
0 |
0 |
339 |
290 |
282 |
354 |
405 |
375 |
Hydro benefit |
.. |
0 |
0 |
42 |
0 |
0 |
0 |
0 |
0 |
0 |
Renewable energy obligations |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Channel 4 advertising formula |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Milk super levy |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Contracts for Difference |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
483 |
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 |
212 |
1 378 |
3 401 |
4 983 |
6 054 |
7 441 |
7 583 |
7 443 |
7 585 |
7 782 |
5210 Recurrent taxes |
212 |
1 378 |
3 401 |
4 983 |
6 054 |
7 441 |
7 583 |
7 443 |
7 585 |
7 719 |
5211 Paid by households: motor vehicles |
118 |
729 |
1 841 |
2 996 |
4 096 |
4 561 |
4 312 |
3 823 |
3 784 |
4 012 |
Motor vehicle duty |
.. |
726 |
1 837 |
2 992 |
4 096 |
4 561 |
4 312 |
3 823 |
3 784 |
4 012 |
Boat licences |
.. |
3 |
4 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
5212 Paid by others: motor vehicles |
74 |
588 |
1 134 |
1 614 |
1 288 |
1 279 |
1 789 |
2 076 |
2 205 |
2 214 |
Motor vehicle levy |
.. |
588 |
1 134 |
1 614 |
1 288 |
1 279 |
1 789 |
2 076 |
2 205 |
2 214 |
5213 Paid in respect of other goods |
20 |
61 |
426 |
373 |
670 |
1 601 |
1 482 |
1 544 |
1 596 |
1 493 |
IBA levy |
.. |
.. |
134 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Telecommunications regulator fees |
.. |
.. |
7 |
12 |
17 |
12 |
0 |
0 |
0 |
0 |
Gas regulator fees |
.. |
.. |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Electricity regulator fees |
.. |
.. |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Water regulator fees |
.. |
.. |
6 |
11 |
11 |
12 |
24 |
27 |
24 |
24 |
Rail regulator fees |
.. |
.. |
0 |
14 |
12 |
12 |
12 |
12 |
12 |
12 |
Company registration surplus fees |
.. |
.. |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Consumer and credit act fees |
.. |
.. |
163 |
119 |
281 |
480 |
480 |
480 |
480 |
480 |
Levy funded bodies |
.. |
.. |
97 |
217 |
349 |
1 040 |
922 |
970 |
1 019 |
915 |
1936 Tithe Act payments |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Recurrent taxes paid in respect of other goods |
.. |
.. |
0 |
0 |
0 |
45 |
44 |
55 |
61 |
62 |
5220 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
63 |
Immigration Skills Charge |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
63 |
5300 Unallocable between 5100 and 5200 |
1 |
-356 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
0 |
9 017 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6100 Paid solely by business |
.. |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6200 Other |
.. |
.. |
9 017 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Community charge |
.. |
.. |
9 017 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Custom duties collected for the EU |
.. |
.. |
.. |
1 800 |
2 074 |
2 933 |
2 914 |
3 077 |
3 318 |
3 419 |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
7 454 |
4 651 |
20 031 |
28 880 |
29 710 |
28 539 |
27 430 |
25 940 |
Tax expenditure component |
.. |
.. |
6 973 |
1 233 |
4 414 |
5 542 |
2 538 |
2 571 |
2 471 |
2 336 |
Transfer component |
.. |
.. |
481 |
3 418 |
15 617 |
23 338 |
27 172 |
25 968 |
24 959 |
23 604 |
Non-wastable tax credits against 1210 |
.. |
.. |
0 |
1 |
762 |
1 260 |
1 470 |
2 226 |
2 652 |
3 574 |
Tax expenditure component |
.. |
.. |
.. |
0 |
549 |
947 |
979 |
800 |
919 |
1 192 |
Transfer component |
.. |
.. |
.. |
1 |
213 |
313 |
491 |
1 426 |
1 733 |
2 382 |
Total tax revenue on cash basis |
10 945 |
81 153 |
202 400 |
355 355 |
507 907 |
507 888 |
559 762 |
599 136 |
632 643 |
667 362 |
Total tax revenue on accrual basis |
.. |
.. |
202 368 |
358 654 |
508 148 |
514 132 |
567 150 |
609 653 |
644 555 |
681 855 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
1 323 |
2 062 |
4 072 |
4 731 |
5 816 |
7 261 |
8 082 |
8 861 |
Taxes excluded from National Accounts |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Difference in treatment of tax credits |
.. |
.. |
6 973 |
1 233 |
4 963 |
6 489 |
3 517 |
3 371 |
3 390 |
3 528 |
Capital transfer for uncollected revenue |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary social security contributions |
.. |
.. |
3 288 |
8 103 |
18 629 |
21 217 |
22 438 |
25 025 |
25 903 |
26 678 |
Miscellaneous differences |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
National Accounts: Taxes and actual social contributions |
.. |
.. |
213 952 |
370 052 |
535 812 |
546 569 |
598 921 |
645 310 |
681 930 |
720 147 |
Imputed social contributions |
.. |
.. |
3 966 |
4 192 |
1 360 |
1 530 |
1 293 |
1 563 |
1 622 |
1 199 |
National Accounts: Taxes and all social contributions |
.. |
.. |
217 918 |
374 244 |
537 172 |
548 099 |
600 214 |
646 873 |
683 552 |
721 346 |
.. Not available |
||||||||||
Note: Year ending 31st December. From 1990 data are on accrual basis. Corporate income tax revenues for the United Kingdom are based on data provided in July; this was prior to revisions made to the historic Corporation tax data in September, so the revisions are not reflected here. For the latest UK Corporation tax data, please see www.gov.uk/government/statistics/corporation-tax-statistics-2019 the main revisions are explained on page 13 of https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/833371/Aug19_Receipts_NS_Bulletin_Final.odt. Heading 1210: The corporate tax figures include company income tax from 1990 onwards. Heading 2000: Includes some voluntary contributions which cannot be separately identified. Heading 6200: The community charge replaced domestic rates in Scotland in April 1989 and was extended to England and Wales in April 1990. This tax has been classified in heading 6200 as it is a lump-sum tax levied on each adult in a household (domestic rates are classified in heading 4100). Headings for non-wastable tax credits 1110 and 1210 are consistent with the guidelines, and the figures in the data are treated accordingly. The following method is adopted separately for Working Families 'Tax Credit and Disabled Persons Tax Credit' paid from 1999 to 2003. For each calendar, a random sample of awards over-lapping the quarter is taken. Each recipient family's income tax liability for the fiscal year within which the quarter falls is calculated , based on the earned income reported for the award (uprated to the middle of the overlap period). And the result multiplied by the number of days in the overlap period divided by 365. The tax expenditure component is defined as the minimum of this amount and the total amount of award paid in the overlap period. The total amount of award paid and the tax expenditure component are each summed over the sample cases, and the ratio is taken as the tax expenditure ration for the quarter. From 2003, the equivalent breakdown for Child and Working tax credits is based on household survey data. Survey data is used to estimate the breakdown into the tax expenditure and the transfer components for the other smaller tax credits. |
||||||||||
Source: National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs. |
||||||||||
Table 5.36. United States: Detailed country table, 1965-2017
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million USD
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Total tax revenue |
167 022 |
730 672 |
1 552 413 |
2 900 519 |
3 868 612 |
3 517 144 |
4 291 752 |
4 765 481 |
4 841 950 |
5 227 338 |
1000 Taxes on income, profits and capital gains |
80 284 |
364 137 |
701 731 |
1 453 865 |
1 865 205 |
1 488 699 |
2 016 390 |
2 311 432 |
2 325 796 |
2 363 093 |
1100 Of individuals |
52 894 |
285 513 |
584 733 |
1 224 538 |
1 479 085 |
1 223 218 |
1 664 074 |
1 925 528 |
1 944 820 |
2 025 518 |
1110 On income and profits |
50 401 |
272 879 |
552 859 |
1 088 967 |
1 326 736 |
1 163 737 |
1 556 113 |
1 750 034 |
1 805 073 |
1 826 591 |
Individual income tax federal |
46 492 |
233 269 |
449 239 |
895 677 |
1 062 755 |
910 874 |
1 235 275 |
1 409 861 |
1 456 929 |
1 477 863 |
Individual income tax state and local govt. |
3 909 |
39 610 |
103 620 |
193 290 |
263 981 |
252 863 |
320 838 |
340 173 |
348 144 |
348 727 |
1120 On capital gains |
2 493 |
12 634 |
31 874 |
135 571 |
152 349 |
59 481 |
107 961 |
175 494 |
139 747 |
198 927 |
Capital gains federal |
2 300 |
10 800 |
25 900 |
111 507 |
122 036 |
46 557 |
85 702 |
141 381 |
112 794 |
160 949 |
Capital gains tax state and local govt. |
193 |
1 834 |
5 974 |
24 064 |
30 313 |
12 924 |
22 259 |
34 113 |
26 953 |
37 979 |
1200 Corporate |
27 390 |
78 624 |
116 998 |
229 327 |
386 119 |
265 481 |
352 316 |
385 904 |
380 976 |
337 575 |
1210 On profits |
26 745 |
73 586 |
106 134 |
170 835 |
330 597 |
239 340 |
313 172 |
338 390 |
330 632 |
293 228 |
Corporate income tax federal |
24 861 |
60 525 |
85 736 |
144 590 |
281 040 |
197 785 |
265 274 |
289 021 |
283 877 |
247 250 |
Corporate income tax state and local govt. |
1 884 |
13 061 |
20 398 |
26 245 |
49 556 |
41 555 |
47 898 |
49 369 |
46 755 |
45 978 |
1220 On capital gains |
645 |
5 038 |
10 864 |
58 492 |
55 523 |
26 141 |
39 144 |
47 514 |
50 344 |
44 347 |
Capital gains tax corp. federal |
600 |
4 143 |
8 776 |
49 506 |
47 200 |
21 602 |
33 157 |
40 582 |
43 225 |
37 393 |
Capital gains tax corp. state and local govt. |
45 |
895 |
2 088 |
8 986 |
8 323 |
4 539 |
5 987 |
6 932 |
7 119 |
6 954 |
1300 Unallocable between 1100 and 1200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000 Social security contributions |
22 192 |
159 763 |
396 972 |
683 104 |
907 357 |
917 409 |
1 030 099 |
1 126 111 |
1 153 645 |
1 204 453 |
2100 Employees |
8 459 |
67 022 |
173 860 |
305 555 |
400 941 |
406 404 |
456 777 |
502 663 |
517 031 |
542 924 |
Federal insurance contribution Act tax |
8 084 |
66 221 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Less refund federal |
-192 |
-507 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Railroad retirement taxes federal |
322 |
590 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Fed. hosp. insur. recpts from railroad retir. |
0 |
111 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Unemployment state tax federal |
20 |
127 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Temp. disability insurance state and local |
225 |
480 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2110 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2120 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2200 Employers |
12 703 |
87 019 |
204 102 |
343 184 |
456 602 |
461 702 |
519 064 |
562 307 |
574 322 |
598 241 |
Federal insurance contributions act tax |
7 802 |
64 768 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Railroad retirement taxes federal |
314 |
1 722 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Fed. hosp. insur. recpts from railroad retir. |
0 |
111 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Military service credit federal |
14 |
652 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Old-age dis. hosp. insur. fed. employer contr. |
282 |
1 453 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Unemployment state tax federal |
3 032 |
11 788 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Federal unemployment tax Act |
615 |
3 246 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Railroad unempl. insurance Act tax federal |
152 |
175 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Workmen's compensation state and local |
484 |
3 039 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Temp. disability insurance state and local |
8 |
65 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2210 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2220 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2300 Self-employed or non-employed |
1 030 |
5 722 |
19 010 |
34 365 |
49 814 |
49 303 |
54 258 |
61 141 |
62 292 |
63 288 |
Federal old-age survivors trust |
0 |
4 250 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Federal disability insurance trust |
1 030 |
733 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Federal hospital insurance trust |
0 |
739 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2310 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2320 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2400 Unallocable between 2100, 2200 and 2300 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2410 On a payroll basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2420 On an income tax basis |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
0 |
0 |
0 |
0 |
285 |
2 285 |
1 591 |
1 745 |
1 876 |
2 050 |
4000 Taxes on property |
26 529 |
77 913 |
182 408 |
299 546 |
463 052 |
473 422 |
503 220 |
536 146 |
559 055 |
837 718 |
4100 Recurrent taxes on immovable property |
22 918 |
68 499 |
161 533 |
254 669 |
403 688 |
438 588 |
456 790 |
487 751 |
508 386 |
532 221 |
4110 Households |
8 548 |
28 975 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Property tax state and local |
8 548 |
28 975 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4120 Others |
14 370 |
39 524 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Property tax state and local |
14 370 |
39 524 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other |
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 |
3 447 |
8 425 |
15 755 |
35 640 |
31 927 |
19 699 |
26 178 |
25 394 |
25 298 |
28 118 |
4310 Estate and inheritance taxes |
3 080 |
8 149 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Estate tax less refund federal |
2 427 |
6 181 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Estate tax state and local govt. |
653 |
1 968 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4320 Gift taxes |
367 |
276 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Gift tax less refund federal |
289 |
209 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Gift tax calculate state and local govt. |
78 |
67 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4400 Taxes on financial and capital transactions |
164 |
989 |
2 148 |
4 389 |
20 503 |
7 460 |
12 171 |
14 549 |
16 499 |
18 159 |
Interest equalisation tax federal |
15 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Document and stock transfer state and local |
149 |
989 |
2 148 |
4 389 |
20 503 |
7 460 |
12 171 |
14 549 |
16 499 |
18 159 |
4500 Non-recurrent taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
250 000 |
4510 On net wealth |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
250 000 |
4520 Other non-recurrent taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
4600 Other recurrent taxes on property |
0 |
0 |
2 972 |
4 848 |
6 934 |
7 675 |
8 081 |
8 452 |
8 872 |
9 220 |
5000 Taxes on goods and services |
38 017 |
128 844 |
271 301 |
464 004 |
632 713 |
635 329 |
740 452 |
790 048 |
801 578 |
820 024 |
5100 Taxes on production, sale, transfer, etc. |
33 300 |
111 810 |
235 233 |
404 093 |
540 291 |
546 710 |
640 249 |
693 108 |
703 852 |
717 817 |
5110 General taxes |
8 016 |
51 328 |
125 575 |
221 358 |
301 403 |
295 123 |
343 853 |
372 261 |
380 932 |
395 700 |
5111 Value added taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5112 Sales tax |
8 016 |
51 328 |
125 575 |
221 358 |
301 403 |
295 123 |
343 853 |
372 261 |
380 932 |
395 700 |
General sales - general receipts state and local |
7 981 |
51 328 |
125 575 |
221 358 |
301 403 |
295 123 |
343 853 |
372 261 |
380 932 |
395 700 |
Other state and local |
35 |
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 |
25 284 |
60 482 |
109 658 |
182 735 |
238 888 |
251 587 |
296 396 |
320 847 |
322 920 |
322 117 |
5121 Excise duties |
21 209 |
45 471 |
64 953 |
108 600 |
137 373 |
146 582 |
154 390 |
156 747 |
158 927 |
160 858 |
Alcohol taxes federal govt. |
3 689 |
5 601 |
5 228 |
7 281 |
8 571 |
8 848 |
9 026 |
9 515 |
9 827 |
9 985 |
Tobacco taxes federal govt. |
2 142 |
2 443 |
4 217 |
6 741 |
8 377 |
17 487 |
15 830 |
14 266 |
13 914 |
13 629 |
Airport, airway, highway federal |
3 559 |
6 411 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Manufacturer's excise taxes federal govt. |
2 867 |
6 122 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Sugar tax federal govt. |
97 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other taxes excise federal govt. |
889 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Undistributed tax deposits federal government |
-11 |
152 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other taxes excise and undist. fed.govt. - |
0 |
0 |
13 316 |
32 005 |
31 747 |
26 913 |
33 746 |
35 288 |
36 052 |
36 608 |
Less special tax liquor occupations federal |
-22 |
-21 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other federal (refunds) |
-7 |
-32 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Alcohol taxes state and local govt. |
949 |
2 642 |
3 577 |
4 485 |
5 684 |
6 197 |
6 706 |
7 142 |
7 180 |
7 359 |
Tobacco taxes state and local govt. |
1 386 |
3 874 |
6 009 |
8 726 |
16 433 |
18 611 |
18 464 |
17 977 |
18 514 |
19 128 |
Public utilities state and local govt. |
871 |
5 888 |
11 814 |
17 989 |
27 879 |
28 892 |
28 544 |
27 878 |
27 714 |
27 114 |
Motor fuel taxes state and local govt. |
4 331 |
9 822 |
20 792 |
31 373 |
38 682 |
39 634 |
42 074 |
44 681 |
45 726 |
47 035 |
Other state and local taxes |
469 |
2 295 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Coal tonnage tax federal govt. |
0 |
272 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Hazardous substances tax federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Transportation fuels tax federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Boat fuels and equipment tax federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Waste site deposits tax federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Leaking underground storage federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Vaccine injury compens. federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Ozone depletion tax federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Oil spill liability federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Luxury tax federal govt. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5122 Profits of fiscal monopolies |
275 |
608 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Liquor store revenue state and local govt. |
1 447 |
3 200 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Liquor store expend. state and local govt. |
-1 172 |
-2 592 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5123 Customs and import duties |
1 442 |
7 436 |
17 490 |
21 123 |
28 793 |
28 603 |
35 468 |
38 146 |
37 558 |
38 539 |
Custom duties federal |
1 442 |
7 436 |
17 490 |
21 123 |
28 793 |
28 603 |
35 468 |
38 146 |
37 558 |
38 539 |
Petroleum import fees federal govt. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
2 358 |
6 967 |
8 895 |
13 857 |
23 639 |
23 642 |
26 899 |
30 187 |
32 027 |
33 865 |
Amusements state and local govt. |
23 |
234 |
671 |
3 668 |
7 105 |
7 082 |
7 784 |
8 188 |
8 367 |
8 540 |
Parimutuels state and local govt. |
386 |
731 |
659 |
326 |
328 |
206 |
193 |
189 |
189 |
185 |
Transportation of persons federal |
126 |
1 601 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Transport of property |
0 |
92 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
General and toll telephone federal |
1 079 |
1 118 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Foreign insurance policies federal |
0 |
75 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Insurance state and local govt. |
744 |
3 113 |
7 565 |
9 863 |
16 206 |
16 354 |
18 922 |
21 810 |
23 471 |
25 140 |
Employee pension plans federal |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Inland waterway tax federal |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Ship departure tax federal |
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 |
18 320 |
39 155 |
49 083 |
52 760 |
79 639 |
95 767 |
94 408 |
88 855 |
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 |
4 717 |
17 034 |
36 068 |
59 910 |
92 422 |
88 619 |
100 203 |
96 940 |
97 726 |
102 207 |
5210 Recurrent taxes |
3 490 |
9 501 |
21 262 |
37 114 |
68 547 |
66 440 |
70 557 |
74 600 |
76 878 |
79 388 |
5211 Paid by households: motor vehicles |
1 211 |
3 370 |
8 104 |
11 409 |
14 996 |
16 294 |
17 781 |
18 767 |
19 257 |
19 726 |
Motor vehicle regis. license st. and loc. |
1 056 |
2 981 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Motor vehicle oper. license st. and loc. |
152 |
389 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other motor vehicle |
3 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5212 Paid by others: motor vehicles |
937 |
2 343 |
3 564 |
6 688 |
8 484 |
9 108 |
10 071 |
10 661 |
11 000 |
11 303 |
Motor vehicle regis. license st. and loc. |
937 |
2 343 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Motor vehicle oper. license st. and loc. |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
5213 Paid in respect of other goods |
1 342 |
3 788 |
9 594 |
19 017 |
45 067 |
41 038 |
42 705 |
45 172 |
46 621 |
48 359 |
Misc. fees permit license federal |
19 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Special tax liquor occupations federal |
22 |
21 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Use tax of certain vehicles federal |
99 |
277 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Use of internat. travel facilities federal |
0 |
92 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Use tax of aircraft federal |
0 |
21 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Corporation in general license st. and loc. |
528 |
1 388 |
3 147 |
6 736 |
10 658 |
9 473 |
7 560 |
6 560 |
6 702 |
6 790 |
Alcoholic beverage license tax st. and loc. |
133 |
179 |
264 |
308 |
608 |
596 |
899 |
819 |
831 |
877 |
Public utilities license tax st. and loc. |
30 |
130 |
270 |
395 |
1 903 |
1 468 |
1 432 |
1 647 |
1 783 |
1 905 |
Amusements license taxes st. and loc. |
7 |
69 |
202 |
196 |
966 |
638 |
604 |
763 |
672 |
697 |
Occupation and business license st. and loc. |
349 |
1 113 |
3 512 |
7 651 |
16 484 |
17 812 |
19 284 |
20 449 |
21 103 |
21 600 |
Wagering occupation tax federal |
7 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other license taxes st. and loc. |
10 |
69 |
229 |
521 |
8 939 |
6 606 |
8 211 |
9 338 |
9 995 |
10 769 |
Hunting and fishing license taxes st. and loc. |
138 |
417 |
82 |
112 |
146 |
151 |
155 |
161 |
160 |
161 |
Other |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5220 Non-recurrent taxes |
1 227 |
7 533 |
14 806 |
22 796 |
23 875 |
22 179 |
29 645 |
22 340 |
20 848 |
22 819 |
Severance state and local govt. |
503 |
4 167 |
5 224 |
5 285 |
12 895 |
11 751 |
18 266 |
9 621 |
7 395 |
8 758 |
Poll taxes state and local govt. |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Other taxes state and local govt. |
715 |
3 366 |
9 582 |
17 511 |
10 980 |
10 428 |
11 379 |
12 719 |
13 453 |
14 061 |
5300 Unallocable between 5100 and 5200 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6000 Other taxes |
0 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6100 Paid solely by business |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
6200 Other |
.. |
15 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Non-wastable tax credits |
||||||||||
Non-wastable tax credits against 1110 |
.. |
.. |
6 155 |
36 511 |
90 439 |
171 630 |
158 160 |
156 656 |
165 120 |
176 520 |
Tax expenditure component |
.. |
.. |
1 800 |
9 602 |
35 910 |
69 870 |
41 560 |
42 826 |
44 110 |
48 950 |
Transfer component |
.. |
.. |
4 355 |
26 909 |
54 529 |
101 760 |
116 600 |
113 830 |
121 010 |
127 570 |
Non-wastable tax credits against 1210 |
.. |
.. |
.. |
.. |
.. |
250 |
630 |
577 |
510 |
470 |
Tax expenditure component |
.. |
.. |
.. |
.. |
.. |
240 |
610 |
527 |
450 |
410 |
Transfer component |
.. |
.. |
.. |
.. |
.. |
10 |
20 |
50 |
60 |
60 |
Unallocable transfer component |
.. |
.. |
.. |
.. |
.. |
2 420 |
4 280 |
4 890 |
4 350 |
4 740 |
Total tax revenue on cash basis |
167 022 |
730 672 |
.. |
.. |
3 842 190 |
3 380 068 |
4 156 852 |
4 702 756 |
4 757 319 |
4 882 711 |
Total tax revenue on accrual basis |
.. |
.. |
1 552 413 |
2 900 519 |
3 868 612 |
3 517 144 |
4 291 752 |
4 765 481 |
4 841 950 |
5 227 338 |
Conciliation with National Accounts |
||||||||||
Additional taxes included in National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Taxes excluded from National Accounts |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Difference in treatment of tax credits |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Capital transfer for uncollected revenue |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary social security contributions |
.. |
.. |
11 719 |
22 562 |
51 635 |
61 833 |
69 903 |
74 886 |
82 208 |
90 166 |
Miscellaneous differences |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
National Accounts: Taxes and actual social contributions |
.. |
.. |
1 564 132 |
2 923 081 |
3 920 247 |
3 578 977 |
4 361 655 |
4 840 367 |
4 924 158 |
5 317 504 |
Imputed social contributions |
.. |
.. |
3 384 |
3 727 |
7 134 |
9 428 |
9 438 |
9 570 |
9 153 |
9 147 |
National Accounts: Taxes and all social contributions |
.. |
.. |
1 567 516 |
2 926 808 |
3 927 381 |
3 588 405 |
4 371 093 |
4 849 937 |
4 933 311 |
5 326 651 |
.. Not available |
||||||||||
Note: From 1990, data are on a year ending 31st December basis. For years up to and including 1976 the dated covered fiscal years ending 30th June. Between 1977 and 1989, Federal government data covered fiscal years ending 30th September and State & Local government data covered fiscal years ending 30th June. From 1990, data are on accrual basis. There are no separate estimates for the State and Local capital gains tax revenues. Heading 5121: In 1994 through 1996, some Federal excise taxes formerly shown separately were included in 'Other taxes,excises and undistributed, Federal government'. |
||||||||||
Source: Federal estimates are derived from the US Budget, the Final Monthly Treasury Statement and the Annual Report of the US Treasury Department. The State and Local estimates are derived from Government Finances, published by the Bureau of the Census. |
||||||||||
copy the linklink copied!5.2. Memorandum tables
Table 5.37 shows different sources for financing social benefits, beyond compulsory social security contributions reported in section 5.1. In addition, this table shows also data on other taxes, on voluntary contributions to government and on compulsory contributions to private sector.
Table 5.38 shows social security contributions and payroll taxes paid by government. During the revision of the Interpretative Guide in 1984, the question arose of how to treat taxes paid by government. The two most prominent examples of such taxes are social security contributions and payroll taxes paid by government in respect of its employees. After a long discussion it was decided that the data shown in this publication should continue to include taxes paid by government (see §5 of the Interpretative Guide in annex A).
Whilst it was recognised that for certain purposes (e.g. to show the cash flow to the government sector from the private sector) it would be appropriate to eliminate taxes paid by one sector of government to another or tax payments between different units of the same sector of government, the view was taken that to record tax flows in the context of the economy as a whole required that taxes paid by government should be included in the data. This treatment ensures that the different resource flows of an economy, including the calculation of the output of government, are measured consistently in after-tax units. Nevertheless, it was decided that data on identifiable taxes paid by government should be separately identified in a memorandum item and this is the purpose of the country tables which follow.
The data that are reproduced in the following tables refer to actual compulsory payments made by general government in respect of their employees. Fictive, voluntary and imputed contributions are excluded from these data. The definitions of social security contributions, payroll taxes and general government are those set out in §35 to §41, §42 and §3 to §4 of the Interpretative Guide. Information on the other taxes paid by government (namely property taxes and consumption taxes) is not available in most countries, although it is believed that in all countries taxes based upon payroll are the most important taxes paid by government. In many cases, the data are estimates and are not always constructed on a basis consistent with that used in the main tables.
Table 5.37. Financing social benefits
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Memorandum item on the financing of social security benefits
|
||||||||||
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Australia, million AUD |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary contributions to government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Compulsory contributions to private sector |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Austria, million EUR |
||||||||||
Contribution under 2000 heading |
1 548 |
9 200 |
17 763 |
30 510 |
38 453 |
41 423 |
46 845 |
49 867 |
51 827 |
53 917 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
32 |
135 |
141 |
206 |
256 |
339 |
299 |
321 |
321 |
318 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
1 580 |
9 335 |
17 904 |
30 716 |
38 709 |
41 762 |
47 144 |
50 188 |
52 148 |
54 235 |
Belgium, million EUR |
||||||||||
Contribution under 2000 heading |
2 018 |
10 798 |
23 386 |
34 636 |
45 659 |
50 447 |
56 355 |
58 628 |
57 931 |
59 594 |
Other taxes |
0 |
171 |
644 |
5 375 |
13 659 |
16 772 |
18 390 |
12 347 |
13 041 |
16 920 |
Voluntary contributions to government |
0 |
41 |
52 |
54 |
55 |
62 |
74 |
72 |
72 |
73 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
2 018 |
11 009 |
24 082 |
40 065 |
59 372 |
67 281 |
74 819 |
71 046 |
71 044 |
76 587 |
Canada, million CAD |
||||||||||
Contribution under 2000 heading |
854 |
10 649 |
29 653 |
53 109 |
73 722 |
76 787 |
90 394 |
96 371 |
98 954 |
99 346 |
Other taxes |
1 199 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
2 053 |
10 649 |
29 653 |
53 109 |
73 722 |
76 787 |
90 394 |
96 371 |
98 954 |
99 346 |
Chile, million CLP |
||||||||||
Contribution under 2000 heading |
.. |
.. |
159 559 |
576 758 |
1 148 647 |
1 493 987 |
1 968 973 |
2 252 489 |
2 441 419 |
2 627 558 |
Other taxes |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
.. |
.. |
328 102 |
2 021 631 |
3 808 658 |
5 408 703 |
7 583 251 |
8 914 415 |
9 648 757 |
10 263 722 |
Total |
.. |
.. |
487 661 |
2 598 389 |
4 957 305 |
6 902 690 |
9 552 224 |
11 166 904 |
12 090 176 |
12 891 280 |
Czech Republic, million CZK |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
341 544 |
573 417 |
576 029 |
603 072 |
659 743 |
699 604 |
757 183 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
1 099 |
974 |
661 |
337 |
386 |
418 |
463 |
Compulsory contributions to private sector |
.. |
.. |
.. |
2 837 |
5 757 |
6 094 |
6 424 |
6 741 |
7 109 |
7 585 |
Total |
.. |
.. |
.. |
345 480 |
580 148 |
582 784 |
609 833 |
666 871 |
707 132 |
765 231 |
Denmark, million DKK |
||||||||||
Contribution under 2000 heading |
690 |
710 |
101 |
8 453 |
1 286 |
1 815 |
1 618 |
1 378 |
1 197 |
1 060 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
1 673 |
8 087 |
16 633 |
17 061 |
17 192 |
14 655 |
14 721 |
14 833 |
14 891 |
Compulsory contributions to private sector |
145 |
554 |
1 278 |
1 445 |
4 526 |
3 847 |
3 068 |
2 964 |
2 822 |
2 779 |
Total |
835 |
2 937 |
9 466 |
26 531 |
22 873 |
22 854 |
19 341 |
19 063 |
18 852 |
18 730 |
Estonia, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
674 |
1 683 |
1 879 |
2 077 |
2 290 |
2 429 |
2 636 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
.. |
.. |
.. |
1 |
341 |
38 |
268 |
389 |
412 |
429 |
Total |
.. |
.. |
.. |
674 |
2 024 |
1 918 |
2 346 |
2 679 |
2 841 |
3 065 |
Finland, million EUR |
||||||||||
Contribution under 2000 heading |
93 |
2 776 |
10 012 |
15 756 |
21 384 |
22 648 |
25 632 |
26 639 |
27 641 |
27 000 |
Other taxes |
47 |
22 |
0 |
404 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
262 |
632 |
236 |
228 |
254 |
270 |
303 |
308 |
302 |
Compulsory contributions to private sector |
0 |
123 |
426 |
508 |
631 |
577 |
668 |
645 |
613 |
597 |
Total |
140 |
3 183 |
11 070 |
16 904 |
22 243 |
23 479 |
26 570 |
27 587 |
28 562 |
27 899 |
France, million EUR |
||||||||||
Contribution under 2000 heading |
8 804 |
76 235 |
191 141 |
231 875 |
307 663 |
323 816 |
356 934 |
370 375 |
375 441 |
387 443 |
Other taxes |
0 |
895 |
2 950 |
81 001 |
127 511 |
137 383 |
162 838 |
170 210 |
171 620 |
176 209 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
8 804 |
77 130 |
194 091 |
312 876 |
435 174 |
461 199 |
519 772 |
540 585 |
547 061 |
563 652 |
Germany, million EUR |
||||||||||
Contribution under 2000 heading |
19 876 |
98 659 |
170 449 |
299 440 |
320 594 |
353 955 |
392 295 |
424 633 |
445 013 |
466 470 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
1 946 |
8 441 |
13 002 |
23 329 |
20 930 |
6 442 |
7 354 |
8 226 |
8 781 |
9 324 |
Compulsory contributions to private sector |
107 |
690 |
1 462 |
6 120 |
8 243 |
9 386 |
10 444 |
11 202 |
11 615 |
11 699 |
Total |
21 929 |
107 791 |
184 914 |
328 889 |
349 767 |
369 783 |
410 093 |
444 061 |
465 409 |
487 493 |
Greece, million EUR |
||||||||||
Contribution under 2000 heading |
37 |
485 |
3 466 |
14 284 |
24 940 |
24 748 |
19 354 |
18 807 |
19 313 |
20 746 |
Other taxes |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
44 |
485 |
3 466 |
14 284 |
24 940 |
24 748 |
19 354 |
18 807 |
19 313 |
20 746 |
Hungary, million HUF |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
1 506 755 |
3 402 194 |
3 184 209 |
3 745 638 |
4 293 731 |
4 613 936 |
4 704 101 |
Other taxes |
.. |
.. |
.. |
188 413 |
85 058 |
74 035 |
245 746 |
293 773 |
317 075 |
316 775 |
Voluntary contributions to government |
.. |
.. |
.. |
1 273 |
1 762 |
1 585 |
1 503 |
1 229 |
1 235 |
1 163 |
Compulsory contributions to private sector |
.. |
.. |
.. |
62 836 |
190 331 |
279 814 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
1 759 277 |
3 679 344 |
3 539 643 |
3 992 887 |
4 588 733 |
4 932 246 |
5 022 039 |
Iceland, million ISK |
||||||||||
Contribution under 2000 heading |
5 |
102 |
3 607 |
19 680 |
39 594 |
63 599 |
69 899 |
79 707 |
85 370 |
89 649 |
Other taxes |
0 |
1 047 |
20 571 |
26 732 |
52 444 |
77 472 |
90 895 |
97 987 |
108 570 |
133 273 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
459 |
13 454 |
48 847 |
118 117 |
95 438 |
117 903 |
139 792 |
277 894 |
243 733 |
Total |
5 |
1 608 |
37 632 |
95 260 |
210 155 |
236 509 |
278 697 |
317 486 |
471 834 |
466 655 |
Ireland, million EUR |
||||||||||
Contribution under 2000 heading |
21 |
578 |
1 729 |
3 947 |
8 126 |
8 442 |
9 019 |
10 218 |
10 717 |
11 439 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
21 |
578 |
1 729 |
3 947 |
8 126 |
8 442 |
9 019 |
10 218 |
10 717 |
11 439 |
Israel, million ILS |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
27 565 |
37 909 |
45 343 |
53 364 |
59 561 |
63 452 |
66 783 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
0 |
9 100 |
22 400 |
28 700 |
30 700 |
34 000 |
Total |
.. |
.. |
.. |
27 565 |
37 909 |
54 443 |
75 764 |
88 261 |
94 152 |
100 783 |
Italy, million EUR |
||||||||||
Contribution under 2000 heading |
1 881 |
22 976 |
87 256 |
143 629 |
200 772 |
209 122 |
210 462 |
214 376 |
215 856 |
220 622 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
464 |
567 |
561 |
738 |
750 |
780 |
783 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
1 881 |
22 976 |
87 256 |
144 093 |
201 339 |
209 683 |
211 200 |
215 126 |
216 636 |
221 405 |
Japan, billion JPY |
||||||||||
Contribution under 2000 heading |
1 344 |
18 178 |
34 613 |
47 968 |
53 325 |
54 461 |
59 803 |
64 465 |
66 614 |
68 562 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
1 344 |
18 178 |
34 613 |
47 968 |
53 325 |
54 461 |
59 803 |
64 465 |
66 614 |
68 562 |
Korea, billion KRW |
||||||||||
Contribution under 2000 heading |
.. |
73 |
3 760 |
22 759 |
53 588 |
69 090 |
91 596 |
104 693 |
112 658 |
119 676 |
Other taxes |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
73 |
3 760 |
22 759 |
53 588 |
69 090 |
91 596 |
104 693 |
112 658 |
119 676 |
Latvia, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
669 |
1 774 |
1 554 |
1 933 |
2 030 |
2 067 |
2 259 |
Other taxes |
.. |
.. |
.. |
12 |
51 |
36 |
59 |
80 |
87 |
97 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
682 |
1 825 |
1 590 |
1 992 |
2 111 |
2 154 |
2 356 |
Lithuania, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
1 362 |
2 643 |
3 293 |
3 791 |
4 338 |
4 714 |
5 170 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
2 |
2 |
3 |
2 |
2 |
2 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
247 |
95 |
149 |
140 |
156 |
173 |
Total |
.. |
.. |
.. |
1 362 |
2 892 |
3 391 |
3 943 |
4 480 |
4 872 |
5 345 |
Luxembourg, million EUR |
||||||||||
Contribution under 2000 heading |
86 |
443 |
1 011 |
2 223 |
3 704 |
4 352 |
5 173 |
5 545 |
5 735 |
6 125 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
4 |
18 |
18 |
28 |
34 |
38 |
41 |
44 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
86 |
443 |
1 015 |
2 240 |
3 722 |
4 380 |
5 206 |
5 583 |
5 776 |
6 169 |
Mexico, million MXN |
||||||||||
Contribution under 2000 heading |
.. |
109 |
17 165 |
138 223 |
236 727 |
277 459 |
351 993 |
409 249 |
434 998 |
467 710 |
Other taxes |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
.. |
25 |
3 840 |
67 352 |
144 331 |
146 110 |
168 111 |
206 824 |
224 804 |
243 726 |
Total |
.. |
134 |
21 005 |
205 575 |
381 057 |
423 569 |
520 104 |
616 073 |
659 803 |
711 436 |
Netherlands, million EUR |
||||||||||
Contribution under 2000 heading |
3 342 |
26 641 |
39 075 |
64 522 |
77 072 |
82 732 |
97 372 |
96 426 |
103 902 |
101 913 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
168 |
1 139 |
163 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
1 266 |
7 642 |
5 727 |
37 088 |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
4 776 |
35 422 |
44 965 |
101 610 |
77 072 |
82 732 |
97 372 |
96 426 |
103 902 |
101 913 |
New Zealand, million NZD |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Other taxes |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Voluntary contributions to government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Compulsory contributions to private sector |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Norway, million NOK |
||||||||||
Contribution under 2000 heading |
2 009 |
28 205 |
79 362 |
132 170 |
204 602 |
243 015 |
292 278 |
325 569 |
331 389 |
341 591 |
Other taxes |
1 305 |
4 256 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
242 |
339 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
3 314 |
32 703 |
79 701 |
132 170 |
204 602 |
243 015 |
292 278 |
325 569 |
331 389 |
341 591 |
Poland, million PLN |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
96 386 |
140 086 |
156 026 |
202 629 |
223 531 |
236 292 |
254 968 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
96 386 |
140 086 |
156 026 |
202 629 |
223 531 |
236 292 |
254 968 |
Portugal, million EUR |
||||||||||
Contribution under 2000 heading |
22 |
531 |
4 026 |
10 168 |
14 274 |
15 457 |
15 139 |
16 182 |
16 918 |
17 950 |
Other taxes |
0 |
1 |
29 |
434 |
658 |
698 |
970 |
994 |
781 |
797 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
22 |
532 |
4 055 |
10 602 |
14 932 |
16 154 |
16 109 |
17 176 |
17 699 |
18 747 |
Slovak Republic, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
4 409 |
7 244 |
8 154 |
9 847 |
10 861 |
11 426 |
12 325 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
22 |
31 |
17 |
11 |
10 |
10 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
701 |
719 |
385 |
413 |
435 |
504 |
Total |
.. |
.. |
.. |
4 409 |
7 968 |
8 904 |
10 249 |
11 284 |
11 871 |
12 839 |
Slovenia, million EUR |
||||||||||
Contribution under 2000 heading |
.. |
.. |
.. |
2 631 |
4 724 |
5 382 |
5 269 |
5 606 |
5 842 |
6 240 |
Other taxes |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
2 631 |
4 724 |
5 382 |
5 269 |
5 606 |
5 842 |
6 240 |
Spain, million EUR |
||||||||||
Contribution under 2000 heading |
350 |
10 682 |
36 722 |
76 046 |
128 715 |
129 733 |
117 929 |
123 470 |
127 523 |
134 698 |
Other taxes |
0 |
49 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
2 209 |
1 170 |
1 149 |
1 133 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
350 |
10 731 |
36 722 |
76 046 |
128 715 |
129 733 |
120 138 |
124 640 |
128 672 |
135 831 |
Sweden, million SEK |
||||||||||
Contribution under 2000 heading |
4 851 |
74 647 |
205 867 |
306 974 |
388 505 |
384 668 |
376 684 |
404 851 |
438 870 |
443 110 |
Other taxes |
1 407 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
8 108 |
13 903 |
14 884 |
15 881 |
16 697 |
17 986 |
19 225 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
6 258 |
74 647 |
205 867 |
315 082 |
402 408 |
399 552 |
392 565 |
421 548 |
456 856 |
462 335 |
Switzerland, million CHF |
||||||||||
Contribution under 2000 heading |
1 670 |
10 844 |
19 892 |
30 750 |
34 949 |
38 369 |
42 654 |
44 073 |
44 527 |
44 998 |
Other taxes |
336 |
778 |
1 176 |
4 509 |
6 342 |
6 644 |
7 850 |
7 815 |
7 568 |
7 722 |
Voluntary contributions to government |
95 |
431 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
2 505 |
9 674 |
20 797 |
29 532 |
41 478 |
45 527 |
49 473 |
52 991 |
54 796 |
56 934 |
Total |
4 606 |
21 727 |
41 865 |
64 791 |
82 769 |
90 541 |
99 977 |
104 878 |
106 892 |
109 655 |
Turkey, million TRY |
||||||||||
Contribution under 2000 heading |
0 |
0 |
15 |
7 543 |
44 052 |
71 696 |
125 871 |
170 282 |
190 247 |
226 720 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
0 |
0 |
15 |
7 543 |
44 052 |
71 696 |
125 871 |
170 282 |
190 247 |
226 720 |
United Kingdom, million GBP |
||||||||||
Contribution under 2000 heading |
1 685 |
13 531 |
34 457 |
60 252 |
93 210 |
97 346 |
106 085 |
114 067 |
121 900 |
130 595 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
0 |
11 |
3 288 |
8 103 |
18 629 |
21 217 |
22 438 |
25 025 |
25 903 |
26 678 |
Compulsory contributions to private sector |
1 148 |
13 350 |
7 945 |
8 308 |
9 969 |
9 656 |
6 074 |
5 495 |
2 058 |
48 |
Total |
2 833 |
26 892 |
45 690 |
76 663 |
121 808 |
128 219 |
134 597 |
144 587 |
149 861 |
157 321 |
United States, million USD |
||||||||||
Contribution under 2000 heading |
22 192 |
159 763 |
396 972 |
683 104 |
907 357 |
917 409 |
1 030 099 |
1 126 111 |
1 153 645 |
1 204 453 |
Other taxes |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Voluntary contributions to government |
488 |
3 407 |
11 719 |
22 562 |
51 635 |
61 833 |
69 903 |
74 886 |
82 208 |
90 166 |
Compulsory contributions to private sector |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
22 680 |
163 170 |
408 691 |
705 666 |
958 992 |
979 242 |
1 100 002 |
1 200 997 |
1 235 853 |
1 294 619 |
.. Not available |
||||||||||
Table 5.38. Social security contributions and payroll taxes paid by government
|
||||||||||
---|---|---|---|---|---|---|---|---|---|---|
|
||||||||||
1965 |
1980 |
1990 |
2000 |
2007 |
2010 |
2013 |
2015 |
2016 |
2017 |
|
Australia, million AUD |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
0 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
State/Regional |
15 |
302 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local government |
0 |
0 |
2 |
19 |
41 |
31 |
37 |
38 |
39 |
42 |
Social Security Funds |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Multi-jurisdictional (University) sector1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
15 |
306 |
92 |
301 |
496 |
579 |
702 |
765 |
796 |
840 |
2000+3000 Total |
15 |
306 |
92 |
301 |
496 |
579 |
702 |
765 |
796 |
840 |
Austria, million EUR2 |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
48 |
230 |
337 |
620 |
1 244 |
1 532 |
1 664 |
1 825 |
1 936 |
2 036 |
State/Regional |
13 |
166 |
337 |
692 |
988 |
1 179 |
1 255 |
1 376 |
1 454 |
1 531 |
Local government |
17 |
145 |
292 |
699 |
1 036 |
1 277 |
1 379 |
1 515 |
1 579 |
1 622 |
Social Security Funds |
11 |
79 |
48 |
176 |
203 |
226 |
250 |
264 |
277 |
279 |
Total |
88 |
619 |
1 015 |
2 186 |
3 471 |
4 213 |
4 547 |
4 980 |
5 246 |
5 467 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
0 |
49 |
134 |
186 |
337 |
533 |
558 |
624 |
632 |
621 |
State/Regional |
0 |
48 |
74 |
232 |
351 |
458 |
485 |
492 |
500 |
496 |
Local government |
1 |
29 |
79 |
301 |
262 |
359 |
396 |
428 |
433 |
424 |
Social Security Funds |
0 |
0 |
39 |
44 |
51 |
55 |
61 |
65 |
66 |
67 |
Total |
1 |
125 |
326 |
763 |
1 000 |
1 405 |
1 500 |
1 609 |
1 632 |
1 609 |
2000+3000 Total |
89 |
745 |
1 341 |
2 949 |
4 471 |
5 618 |
6 047 |
6 589 |
6 878 |
7 076 |
Belgium, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
536 |
211 |
259 |
434 |
494 |
531 |
721 |
715 |
744 |
State/Regional |
.. |
0 |
614 |
1 218 |
1 600 |
1 786 |
1 984 |
2 338 |
2 330 |
2 424 |
Local government |
.. |
434 |
768 |
1 376 |
2 151 |
2 621 |
3 602 |
3 960 |
4 022 |
4 184 |
Social Security Funds |
.. |
89 |
176 |
252 |
308 |
361 |
418 |
418 |
406 |
423 |
Total |
.. |
1 059 |
1 769 |
3 105 |
4 493 |
5 261 |
6 535 |
7 437 |
7 473 |
7 774 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
1 059 |
1 769 |
3 105 |
4 493 |
5 261 |
6 535 |
7 437 |
7 473 |
7 774 |
Canada, million CAD |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
944 |
1 198 |
1 397 |
1 449 |
1 515 |
1 543 |
1 575 |
State/Regional |
.. |
.. |
.. |
3 023 |
4 269 |
5 071 |
5 825 |
6 349 |
6 376 |
6 433 |
Local government |
.. |
.. |
.. |
2 225 |
2 806 |
3 390 |
3 912 |
4 205 |
4 362 |
4 401 |
Social Security Funds |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
6 192 |
8 273 |
9 857 |
11 186 |
12 070 |
12 281 |
12 409 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
State/Regional |
.. |
.. |
.. |
173 |
234 |
328 |
362 |
362 |
367 |
375 |
Local government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Social Security Funds |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
173 |
234 |
328 |
362 |
362 |
367 |
375 |
2000+3000 Total |
.. |
.. |
.. |
6 365 |
8 507 |
10 185 |
11 548 |
12 432 |
12 648 |
12 784 |
Chile, million CLP |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
43 210 |
107 911 |
148 006 |
186 652 |
205 125 |
221 395 |
236 530 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
11 317 |
30 218 |
41 518 |
51 114 |
63 603 |
76 825 |
82 601 |
Social Security Funds |
.. |
.. |
.. |
106 |
263 |
449 |
550 |
600 |
743 |
801 |
Total |
.. |
.. |
.. |
54 633 |
138 392 |
189 974 |
238 315 |
269 328 |
298 964 |
319 933 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2000+3000 Total |
.. |
.. |
.. |
54 633 |
138 392 |
189 974 |
238 315 |
269 328 |
298 964 |
319 933 |
Czech Republic, million CZK |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
28 050 |
44 437 |
45 439 |
46 360 |
37 553 |
39 814 |
43 564 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
5 660 |
8 253 |
9 394 |
9 448 |
41 954 |
44 261 |
47 919 |
Social Security Funds |
.. |
.. |
.. |
510 |
791 |
938 |
881 |
975 |
1 009 |
1 056 |
Total |
.. |
.. |
.. |
34 220 |
53 481 |
55 771 |
56 689 |
80 482 |
85 085 |
92 538 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
.. |
34 220 |
53 481 |
55 771 |
56 689 |
80 482 |
85 085 |
92 538 |
Denmark, million DKK |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
179 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
179 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
179 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Estonia, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
129 |
257 |
315 |
368 |
451 |
469 |
486 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
48 |
156 |
175 |
206 |
235 |
252 |
277 |
Social Security Funds |
.. |
.. |
.. |
0 |
3 |
41 |
24 |
24 |
41 |
64 |
Total |
.. |
.. |
.. |
177 |
417 |
532 |
598 |
710 |
762 |
827 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
.. |
177 |
417 |
532 |
598 |
710 |
762 |
827 |
Finland, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
61 |
196 |
908 |
1 057 |
1 137 |
1 226 |
1 220 |
1 100 |
997 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
170 |
1 709 |
2 786 |
4 061 |
4 352 |
4 881 |
4 868 |
4 867 |
4 327 |
Social Security Funds |
.. |
9 |
33 |
75 |
88 |
90 |
102 |
109 |
112 |
118 |
Total |
.. |
239 |
1 938 |
3 769 |
5 206 |
5 579 |
6 209 |
6 197 |
6 079 |
5 442 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
1 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
4 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
245 |
1 938 |
3 769 |
5 206 |
5 579 |
6 209 |
6 197 |
6 079 |
5 442 |
France, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
3 816 |
8 063 |
10 466 |
12 426 |
12 841 |
12 825 |
12 999 |
13 241 |
13 880 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
2 369 |
5 542 |
10 372 |
15 925 |
18 065 |
20 050 |
21 553 |
21 852 |
22 414 |
Social Security Funds |
.. |
2 594 |
6 940 |
10 827 |
14 035 |
15 427 |
16 614 |
17 399 |
17 455 |
17 963 |
Total |
.. |
8 779 |
20 545 |
31 665 |
42 386 |
46 333 |
49 489 |
51 951 |
52 548 |
54 257 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
836 |
494 |
854 |
1 558 |
1 611 |
1 697 |
1 768 |
1 796 |
1 892 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
27 |
107 |
324 |
549 |
698 |
791 |
852 |
875 |
916 |
Social Security Funds |
.. |
629 |
2 234 |
3 413 |
4 531 |
5 028 |
5 374 |
5 522 |
5 522 |
5 624 |
Total |
.. |
1 492 |
2 835 |
4 591 |
6 638 |
7 337 |
7 862 |
8 142 |
8 193 |
8 432 |
2000+3000 Total |
.. |
10 271 |
23 380 |
36 256 |
49 024 |
53 670 |
57 351 |
60 093 |
60 741 |
62 689 |
Germany, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
775 |
1 324 |
2 376 |
1 559 |
1 398 |
1 674 |
1 641 |
1 782 |
1 802 |
1 983 |
State/Regional |
293 |
2 611 |
4 647 |
5 359 |
5 831 |
6 524 |
6 963 |
7 470 |
7 814 |
8 150 |
Local government |
325 |
3 140 |
5 791 |
6 992 |
8 435 |
9 626 |
10 136 |
10 933 |
11 662 |
12 222 |
Social Security Funds |
1 495 |
456 |
767 |
1 828 |
2 182 |
2 495 |
2 678 |
2 915 |
3 013 |
3 100 |
Total |
2 887 |
7 531 |
13 581 |
15 738 |
17 846 |
20 319 |
21 419 |
23 101 |
24 291 |
25 455 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
2 887 |
7 531 |
13 581 |
15 738 |
17 846 |
20 319 |
21 419 |
23 101 |
24 291 |
25 455 |
Greece, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
124 |
1 542 |
2 888 |
3 217 |
2 372 |
2 337 |
2 345 |
1 282 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Social Security Funds |
.. |
.. |
0 |
200 |
440 |
387 |
350 |
265 |
318 |
355 |
Total |
.. |
.. |
124 |
1 742 |
3 328 |
3 604 |
2 722 |
2 602 |
2 663 |
1 637 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
124 |
1 742 |
3 328 |
3 604 |
2 722 |
2 602 |
2 663 |
1 637 |
Hungary, million HUF |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
148 251 |
293 684 |
255 557 |
449 428 |
529 471 |
556 687 |
535 993 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
173 475 |
343 306 |
278 385 |
124 111 |
147 861 |
161 082 |
149 461 |
Social Security Funds |
.. |
.. |
.. |
4 936 |
8 052 |
6 656 |
2 781 |
3 058 |
2 794 |
1 922 |
Total |
.. |
.. |
.. |
326 661 |
645 042 |
540 597 |
576 320 |
680 389 |
720 563 |
687 375 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
13 901 |
7 287 |
1 011 |
12 435 |
13 706 |
15 342 |
16 067 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
25 990 |
11 928 |
3 254 |
4 224 |
3 327 |
3 498 |
3 770 |
Social Security Funds |
.. |
.. |
.. |
406 |
162 |
8 |
101 |
0 |
102 |
96 |
Total |
.. |
.. |
.. |
40 297 |
19 377 |
4 273 |
16 760 |
17 033 |
18 942 |
19 933 |
2000+3000 Total |
.. |
.. |
.. |
366 958 |
664 420 |
544 870 |
593 080 |
697 422 |
739 505 |
707 308 |
Iceland, million ISK |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2000+3000 Total |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Ireland, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
21 |
65 |
166 |
460 |
395 |
426 |
497 |
532 |
574 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
25 |
83 |
277 |
862 |
805 |
799 |
932 |
998 |
1 077 |
Social Security Funds |
.. |
0 |
1 |
4 |
6 |
6 |
6 |
6 |
6 |
6 |
Total |
.. |
46 |
149 |
447 |
1 328 |
1 205 |
1 231 |
1 435 |
1 536 |
1 657 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
46 |
149 |
447 |
1 328 |
1 205 |
1 231 |
1 435 |
1 536 |
1 657 |
Israel, million ILS |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
840 |
1 030 |
1 180 |
1 550 |
1 780 |
2 000 |
2 120 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
280 |
340 |
390 |
510 |
590 |
660 |
700 |
Social Security Funds |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
1 120 |
1 370 |
1 570 |
2 060 |
2 370 |
2 660 |
2 820 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
2 330 |
3 600 |
4 180 |
5 220 |
5 650 |
5 890 |
6 130 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
660 |
880 |
960 |
1 190 |
1 290 |
1 350 |
1 400 |
Social Security Funds |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
2 990 |
4 480 |
5 140 |
6 410 |
6 940 |
7 240 |
7 530 |
2000+3000 Total |
.. |
.. |
.. |
4 110 |
5 850 |
6 710 |
8 470 |
9 310 |
9 900 |
10 350 |
Italy, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Social Security Funds |
.. |
.. |
.. |
36 679 |
47 394 |
50 627 |
49 827 |
49 251 |
49 881 |
50 628 |
Total |
.. |
.. |
.. |
36 679 |
47 394 |
50 627 |
49 827 |
49 251 |
49 881 |
50 628 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
.. |
36 679 |
47 394 |
50 627 |
49 827 |
49 251 |
49 881 |
50 628 |
Japan, billion JPY |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
507 |
732 |
766 |
758 |
810 |
881 |
897 |
908 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
1 510 |
2 168 |
2 216 |
2 223 |
2 392 |
2 524 |
2 562 |
2 555 |
Social Security Funds |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
2 017 |
2 900 |
2 982 |
2 981 |
3 202 |
3 405 |
3 459 |
3 463 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
2 017 |
2 900 |
2 982 |
2 981 |
3 202 |
3 405 |
3 459 |
3 463 |
Korea, billion KRW |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
2000+3000 Total |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Latvia, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
40 |
156 |
174 |
228 |
262 |
230 |
252 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
.. |
40 |
156 |
174 |
228 |
262 |
230 |
252 |
Lithuania, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
179 |
327 |
334 |
395 |
426 |
454 |
479 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
174 |
294 |
350 |
347 |
374 |
395 |
414 |
Social Security Funds |
.. |
.. |
.. |
5 |
14 |
16 |
15 |
16 |
16 |
16 |
Total |
.. |
.. |
.. |
358 |
635 |
700 |
756 |
816 |
865 |
909 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
.. |
358 |
635 |
700 |
756 |
816 |
865 |
909 |
Luxembourg, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
257 |
273 |
413 |
491 |
548 |
651 |
684 |
725 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
2 |
4 |
4 |
4 |
4 |
4 |
4 |
4 |
Social Security Funds |
.. |
.. |
7 |
11 |
12 |
12 |
15 |
17 |
18 |
20 |
Total |
.. |
.. |
267 |
287 |
429 |
507 |
567 |
671 |
706 |
749 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
267 |
287 |
429 |
507 |
567 |
671 |
706 |
749 |
Mexico, million MXN |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
25 |
2 952 |
44 879 |
94 251 |
103 440 |
126 518 |
145 329 |
150 386 |
159 491 |
State/Regional |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Local government |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Social Security Funds |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
25 |
2 952 |
44 879 |
94 251 |
103 440 |
126 518 |
145 329 |
150 386 |
159 491 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
25 |
2 952 |
44 879 |
94 251 |
103 440 |
126 518 |
145 329 |
150 386 |
159 491 |
Netherlands, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
63 |
1 366 |
286 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
7 |
91 |
59 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
70 |
1 457 |
345 |
2 006 |
4 310 |
.. |
.. |
.. |
.. |
.. |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
70 |
1 457 |
345 |
2 006 |
4 310 |
0 |
0 |
0 |
0 |
0 |
New Zealand, million NZD |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Norway, million NOK |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
1 242 |
2 859 |
11 895 |
30 530 |
36 609 |
44 540 |
52 914 |
51 886 |
54 686 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
4 538 |
11 964 |
24 831 |
32 096 |
40 979 |
53 062 |
59 454 |
61 195 |
63 628 |
Social Security Funds |
.. |
1 222 |
3 064 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
7 002 |
17 887 |
36 726 |
62 626 |
77 588 |
97 602 |
112 368 |
113 081 |
118 314 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
7 002 |
17 887 |
36 726 |
62 626 |
77 588 |
97 602 |
112 368 |
113 081 |
118 314 |
Poland, million PLN |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
4 566 |
6 023 |
6 643 |
8 231 |
9 839 |
10 597 |
11 096 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
6 756 |
9 856 |
11 411 |
13 638 |
14 384 |
15 210 |
16 009 |
Social Security Funds |
.. |
.. |
.. |
279 |
426 |
499 |
514 |
517 |
550 |
590 |
Total |
.. |
.. |
.. |
11 601 |
16 305 |
18 553 |
22 383 |
24 740 |
26 357 |
27 695 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
.. |
11 601 |
16 305 |
18 553 |
22 383 |
24 740 |
26 357 |
27 695 |
Portugal, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
0 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
0 |
33 |
197 |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
4 |
0 |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
4 |
33 |
197 |
0 |
0 |
0 |
0 |
0 |
0 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
4 |
33 |
197 |
0 |
0 |
0 |
0 |
0 |
0 |
Slovak Republic, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
489 |
602 |
785 |
936 |
1 033 |
1 069 |
1 120 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
130 |
427 |
493 |
562 |
650 |
691 |
739 |
Social Security Funds |
.. |
.. |
.. |
22 |
26 |
44 |
32 |
36 |
38 |
40 |
Total |
.. |
.. |
.. |
642 |
1 055 |
1 322 |
1 530 |
1 719 |
1 798 |
1 899 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
.. |
642 |
1 055 |
1 322 |
1 530 |
1 719 |
1 798 |
1 899 |
Slovenia, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
.. |
161 |
333 |
402 |
402 |
375 |
402 |
422 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
86 |
175 |
195 |
197 |
189 |
203 |
212 |
Social Security Funds |
.. |
.. |
.. |
3 |
7 |
8 |
7 |
6 |
7 |
7 |
Total |
.. |
.. |
.. |
250 |
515 |
604 |
606 |
571 |
612 |
641 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
55 |
76 |
6 |
7 |
7 |
7 |
7 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
29 |
36 |
3 |
4 |
4 |
4 |
4 |
Social Security Funds |
.. |
.. |
.. |
1 |
2 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
.. |
85 |
114 |
9 |
11 |
11 |
11 |
11 |
2000+3000 Total |
.. |
.. |
.. |
335 |
629 |
613 |
617 |
582 |
623 |
652 |
Spain, million EUR |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
387 |
989 |
1 401 |
1 960 |
2 196 |
2 008 |
2 228 |
2 268 |
2 325 |
State/Regional |
.. |
2 |
0 |
4 411 |
9 426 |
11 002 |
10 218 |
11 243 |
11 689 |
12 464 |
Local government |
.. |
252 |
1 819 |
2 524 |
4 098 |
4 781 |
4 617 |
4 797 |
4 779 |
4 802 |
Social Security Funds |
.. |
396 |
1 202 |
1 284 |
484 |
527 |
498 |
496 |
496 |
491 |
Total |
.. |
1 037 |
4 010 |
9 620 |
15 968 |
18 506 |
17 341 |
18 764 |
19 232 |
20 082 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
1 037 |
4 010 |
9 620 |
15 968 |
18 506 |
17 341 |
18 764 |
19 232 |
20 082 |
Sweden, million SEK |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
7 543 |
12 430 |
21 153 |
25 164 |
24 729 |
24 595 |
25 707 |
27 582 |
27 612 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
18 149 |
49 298 |
66 215 |
83 877 |
82 141 |
78 774 |
85 373 |
93 760 |
95 132 |
Social Security Funds |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
25 692 |
61 728 |
87 367 |
109 040 |
106 870 |
103 370 |
111 079 |
121 342 |
122 744 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
1 527 |
3 453 |
5 394 |
6 912 |
11 242 |
12 326 |
12 785 |
14 531 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
6 060 |
10 808 |
17 980 |
22 958 |
36 005 |
40 935 |
43 461 |
50 064 |
Social Security Funds |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
0 |
7 587 |
14 261 |
23 374 |
29 870 |
47 247 |
53 261 |
56 246 |
64 596 |
2000+3000 Total |
.. |
25 692 |
69 315 |
101 628 |
132 414 |
136 740 |
150 616 |
164 340 |
177 588 |
187 340 |
Switzerland, million CHF |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
13 |
91 |
224 |
293 |
375 |
439 |
485 |
489 |
504 |
522 |
State/Regional |
34 |
380 |
770 |
971 |
1 296 |
1 524 |
1 699 |
1 767 |
1 797 |
1 858 |
Local government |
22 |
270 |
460 |
595 |
745 |
823 |
867 |
911 |
940 |
952 |
Social Security Funds |
2 |
21 |
4 |
14 |
18 |
23 |
25 |
26 |
26 |
26 |
Total |
71 |
762 |
1 458 |
1 873 |
2 434 |
2 809 |
3 075 |
3 193 |
3 266 |
3 359 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
71 |
762 |
1 458 |
1 873 |
2 434 |
2 809 |
3 075 |
3 193 |
3 266 |
3 359 |
Turkey, million TRY |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
.. |
.. |
9 |
3 619 |
20 442 |
39 363 |
71 184 |
95 067 |
107 905 |
128 331 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Social Security Funds |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
.. |
.. |
9 |
3 619 |
20 442 |
39 363 |
71 184 |
95 067 |
107 905 |
128 331 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
.. |
.. |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
.. |
.. |
9 |
3 619 |
20 442 |
39 363 |
71 184 |
95 067 |
107 905 |
128 331 |
United Kingdom, million GBP |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
87 |
920 |
2 134 |
3 122 |
5 897 |
6 421 |
7 054 |
7 824 |
8 546 |
9 301 |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
83 |
926 |
1 957 |
2 913 |
4 908 |
5 311 |
4 669 |
4 542 |
4 669 |
4 785 |
Social Security Funds |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
170 |
1 846 |
4 091 |
6 035 |
10 805 |
11 732 |
11 723 |
12 366 |
13 215 |
14 086 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
360 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
410 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
0 |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
770 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
170 |
2 616 |
4 091 |
6 035 |
10 805 |
11 732 |
11 723 |
12 366 |
13 215 |
14 086 |
United States, million USD |
||||||||||
2000 Social security contributions |
||||||||||
Federal or Central government |
301 |
2 053 |
9 059 |
11 323 |
19 628 |
25 434 |
25 938 |
26 722 |
26 852 |
27 616 |
State/Regional |
699 |
7 585 |
19 802 |
32 814 |
44 061 |
45 936 |
46 832 |
49 359 |
50 802 |
52 250 |
Local government |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Social Security Funds |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
Total |
1 000 |
9 638 |
28 861 |
44 137 |
63 689 |
71 370 |
72 770 |
76 081 |
77 654 |
79 866 |
3000 Taxes on payroll and workforce |
||||||||||
Federal or Central government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
State/Regional |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Local government |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Social Security Funds |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
.. |
Total |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2000+3000 Total |
1 000 |
9 638 |
28 861 |
44 137 |
63 689 |
71 370 |
72 770 |
76 081 |
77 654 |
79 866 |
.. Not available |
||||||||||
← 1. The multi-jurisdictional sector contains units where jurisdiction is shared between two or more governments, or classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category is public universities. |
||||||||||
← 2. There is a break in the series in 1990. The data are based on ESA 2010 from that year onwards. |
||||||||||
Metadata, Legal and Rights
https://doi.org/10.1787/0bbc27da-en
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