1887

Revenue Statistics in Asian and Pacific Economies

image of Revenue Statistics in Asian and Pacific Economies

The Revenue Statistics in Asian and Pacific Economies publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) with the financial support of the European Union and the Government of Japan. It compiles comparable tax revenue statistics for Australia, the Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, New Zealand, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Thailand and Tokelau and comparable non-tax revenue statistics for the Cook Islands, Papua New Guinea, Samoa and Tokelau. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons of tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.

SPECIAL FEATURE: MANAGING TAXPAYERS' COMPLIANCE

English

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Revenue Statistics in Asian and Pacific Economies 2018 - © OECD 2018

‌4.9New Zealand
Details of tax revenue
Billion NZD
‌‌
‌1997‌
‌2000‌
‌2007‌
‌2010‌
‌2011‌
‌2012‌
‌2013‌
‌2014‌
‌2015‌
‌2016‌
Total tax revenue
35 560
 
39 765
 
64 046
 
62 310
 
64 653
 
69 225
 
72 187
 
76 609
 
81 511
 
86 597
 
1000 Taxes on income, profits and capital gains
21 260
 
23 861
 
40 308
 
33 494
 
34 288
 
37 980
 
39 415
 
41 818
 
44 724
 
48 134
 
1100 Of individuals
15 669
 
17 126
 
26 965
 
23 519
 
23 339
 
25 530
 
26 555
 
28 726
 
30 298
 
31 869
 
1110 On income and profits
15 669
 
17 126
 
26 965
 
23 519
 
23 339
 
25 530
 
26 555
 
28 726
 
30 298
 
31 869
 
1120 On capital gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1200 Corporate
3 926
 
4 914
 
9 069
 
7 609
 
8 484
 
9 889
 
10 344
 
10 250
 
11 407
 
13 461
 
1210 On profits
3 926
 
4 914
 
9 069
 
7 609
 
8 484
 
9 889
 
10 344
 
10 250
 
11 407
 
13 461
 
1220 On capital gains
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1300 Unallocable between 1100 and 1200
1 665
 
1 821
 
4 274
 
2 366
 
2 465
 
2 561
 
2 516
 
2 842
 
3 019
 
2 804
 
NRWT
662
 
760
 
1 506
 
467
 
497
 
417
 
427
 
470
 
733
 
594
 
Property speculation
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Absentee income tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Interest
961
 
990
 
2 699
 
1 704
 
1 676
 
1 628
 
1 643
 
1 829
 
1 660
 
1 468
 
Dividends
42
 
71
 
69
 
195
 
292
 
516
 
446
 
543
 
626
 
742
 
Other
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
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4000 Taxes on property
1 918
 
2 112
 
3 417
 
4 119
 
4 297
 
4 386
 
4 585
 
4 793
 
5 058
 
5 280
 
4100 Recurrent taxes on immovable property
1 732
 
2 049
 
3 322
 
4 031
 
4 208
 
4 302
 
4 492
 
4 693
 
4 974
 
5 201
 
Local govt rates and services
1 732
 
2 049
 
3 322
 
4 031
 
4 208
 
4 302
 
4 492
 
4 693
 
4 974
 
5 201
 
Land tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4110 Households
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4120 Others
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4200 Recurrent taxes on net wealth
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
0
 
2
 
3
 
2
 
0
 
0
 
0
 
0
 
0
 
0
 
4310 Estate and inheritance taxes
..
 
0
 
0
 
0
 
..
 
..
 
..
 
..
 
..
 
..
 
4320 Gift taxes
..
 
2
 
3
 
2
 
..
 
..
 
..
 
..
 
..
 
..
 
4400 Taxes on financial and capital transactions
186
 
61
 
92
 
86
 
89
 
84
 
93
 
100
 
84
 
79
 
Instrument duty
173
 
51
 
85
 
82
 
85
 
81
 
91
 
100
 
84
 
79
 
Cheque duty
13
 
10
 
7
 
4
 
4
 
3
 
2
 
0
 
0
 
0
 
4500 Non-recurrent taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4600 Other recurrent taxes on property
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5000 Taxes on goods and services
12 382
 
13 792
 
20 290
 
24 692
 
26 063
 
26 856
 
28 184
 
29 996
 
31 727
 
33 176
 
5100 Taxes on production, sale, transfer, etc.
11 603
 
12 887
 
18 832
 
23 107
 
24 437
 
25 193
 
26 344
 
28 011
 
29 584
 
30 925
 
5110 General taxes
8 696
 
9 885
 
15 046
 
19 143
 
20 314
 
21 004
 
22 063
 
23 306
 
24 587
 
25 847
 
5111 Value added taxes
8 696
 
9 885
 
15 046
 
19 143
 
20 314
 
21 004
 
22 063
 
23 306
 
24 587
 
25 847
 
5112 Sales tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Motor vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
Other sales tax
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5113 Other
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5120 Taxes on specific goods and services
2 907
 
3 002
 
3 786
 
3 964
 
4 123
 
4 189
 
4 281
 
4 705
 
4 997
 
5 078
 
5121 Excise duties
2 018
 
2 148
 
1 627
 
1 782
 
1 814
 
1 866
 
1 854
 
2 050
 
2 280
 
2 231
 
On alcoholic beverages
439
 
436
 
573
 
622
 
656
 
664
 
650
 
651
 
672
 
684
 
Beer
218
 
201
 
290
 
207
 
252
 
251
 
250
 
253
 
262
 
265
 
Wine
106
 
100
 
163
 
181
 
213
 
220
 
204
 
216
 
216
 
218
 
Spirits
115
 
135
 
120
 
234
 
191
 
193
 
196
 
182
 
194
 
201
 
Tobacco
681
 
764
 
159
 
220
 
244
 
281
 
273
 
310
 
362
 
352
 
Motor vehicles
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Refined sugar
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
CA petroleum fuels
786
 
810
 
819
 
872
 
847
 
855
 
865
 
1 018
 
1 185
 
1 137
 
NRF fuel excise
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Local petroleum fuels
25
 
27
 
30
 
32
 
31
 
32
 
31
 
35
 
33
 
34
 
CA mileage tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
NRF mileage tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Road user charges
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Energy resources levy
87
 
111
 
46
 
36
 
36
 
34
 
35
 
36
 
28
 
24
 
5122 Profits of fiscal monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
750
 
648
 
1 857
 
1 916
 
2 038
 
2 056
 
2 160
 
2 391
 
2 442
 
2 550
 
5124 Taxes on exports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5125 Taxes on investment goods
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
139
 
206
 
302
 
266
 
271
 
267
 
267
 
264
 
275
 
297
 
Lottery (national)
103
 
167
 
290
 
253
 
258
 
253
 
254
 
249
 
260
 
281
 
Lottery (overseas)
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Racing
36
 
39
 
12
 
13
 
13
 
14
 
13
 
15
 
15
 
16
 
Film hire tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Domestic air travel tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5127 Other taxes on internat. trade and transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Foreign fishing vessels tax
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
Foreign travel tax
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
International departure tax
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
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
779
 
905
 
1 458
 
1 585
 
1 626
 
1 663
 
1 840
 
1 985
 
2 143
 
2 251
 
5210 Recurrent taxes
779
 
905
 
1 458
 
1 585
 
1 626
 
1 663
 
1 840
 
1 985
 
2 143
 
2 251
 
Motor vehicle registration
158
 
181
 
226
 
172
 
175
 
174
 
187
 
181
 
214
 
223
 
Heavy traffic fees
466
 
532
 
851
 
1 016
 
1 045
 
1 066
 
1 205
 
1 283
 
1 381
 
1 469
 
Accident compensation levies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5211 Paid by households: motor vehicles
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5212 Paid by others: motor vehicles
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5213 Paid in respect of other goods
155
 
192
 
381
 
397
 
406
 
423
 
448
 
521
 
548
 
559
 
Local authority fees and charges
155
 
192
 
381
 
397
 
406
 
423
 
448
 
521
 
548
 
559
 
5220 Non-recurrent taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5300 Unallocable between 5100 and 5200
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
0
 
0
 
31
 
5
 
5
 
3
 
3
 
2
 
2
 
7
 
6100 Paid solely by business
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6200 Other
..
 
..
 
31
 
5
 
5
 
3
 
3
 
2
 
2
 
7
 
..
Not available
Note: For the years before 1989 data are on a fiscal year basis ending 31st March. The figures provided for 1989 and onwards relate to the financial year ending 30th June of the following year.
From 1993, data are on accrual basis.
Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable.
Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax.
Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986.
Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues.
Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component.
Disclaimer: http://oe.cd/disclaimer
Source: Local Authorities Statistics, Department of Statistics, Wellington.

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