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.

 StatLink https://doi.org/10.1787/888934056754

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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