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.

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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.
StatLink https://doi.org/10.1787/888934056735

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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.
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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.
StatLink https://doi.org/10.1787/888934056773

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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.
StatLink https://doi.org/10.1787/888934056792

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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