4. Country tables, 1990-2017

Chapter 4 provides a summary of tax revenues by category and by level of government for each OECD country from 1990-2017.

    

4.1. Tax revenue and % of GDP by selected tax category and by level of government

In all of the following tables the symbol (…) indicates not available/or not applicable. The main series in this chapter cover the years 1990 to 2017. Figures referring to 1965-1989, 1991-1999, 2001-2009 and 2011-2014 have been omitted because of lack of space. 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.

The Gross Domestic Product (GDP) figures are based on the 2008 System of National Accounts (SNA) for all OECD countries.

Box 1.1. Treatment of capital transfers

Some tables refer to the treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues.

This applies to the following countries:

• Denmark from 1971.

• France from 1992.

• Lithuania from 1999.

• Spain from 1995.

• Switzerland from 1990.

Table 4.1. Australia, tax revenue and % of GDP by selected tax category
	Billion AUD					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	116.5	214.8	358.0	487.1	527.2	28.1	30.5	25.3	27.6	28.5
1000 Taxes on income, profits and capital gains	66.5	124.4	202.2	278.8	310.0	16.1	17.6	14.3	15.8	16.8
1100 Of individuals	50.1	81.0	138.2	198.5	212.5	12.1	11.5	9.8	11.3	11.5
1200 Corporate	16.5	43.4	64.0	80.2	97.5	4.0	6.2	4.5	4.5	5.3
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2100 Employees	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2200 Employers	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2300 Self-employed or non-employed	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	7.1	9.6	18.5	23.8	25.5	1.7	1.4	1.3	1.3	1.4
4000 Taxes on property	10.4	18.8	33.5	52.6	54.5	2.5	2.7	2.4	3.0	3.0
4100 Recurrent taxes on immovable property	6.1	9.1	19.9	29.2	30.3	1.5	1.3	1.4	1.7	1.6
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	4.3	9.8	13.6	23.4	24.2	1.0	1.4	1.0	1.3	1.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	32.4	61.9	103.8	131.9	137.1	7.8	8.8	7.3	7.5	7.4
5100 Taxes on production, sale, transfer, etc	27.2	56.2	92.0	113.2	117.3	6.6	8.0	6.5	6.4	6.4
5110 General taxes	9.4	25.8	49.3	64.3	65.7	2.3	3.7	3.5	3.6	3.6
5111 Value added taxes	0.0	23.9	48.1	62.7	64.1	0.0	3.4	3.4	3.6	3.5
5120 Taxes on specific goods and services	17.8	30.3	42.7	48.9	51.6	4.3	4.3	3.0	2.8	2.8
5121 Excises	12.0	19.8	26.7	22.8	23.7	2.9	2.8	1.9	1.3	1.3
5200 Taxes on use of goods and perform activities	5.2	5.7	11.7	18.8	19.8	1.3	0.8	0.8	1.1	1.1
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	0.2	6.7	9.1	9.5	..	0.0	0.5	0.5	0.5
Transfer component	..	0.0	4.4	6.7	7.0	..	0.0	0.3	0.4	0.4
Tax expenditure component	..	0.2	2.4	2.4	2.4	..	0.0	0.2	0.1	0.1
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Australian Bureau of Statistics.
StatLink https://doi.org/10.1787/888934055329

Table 4.2. Australia, tax revenue and % of GDP by level of government and main taxes
	Billion AUD					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	92.6	175.7	287.1	387.4	424.8	22.3	24.9	20.3	22.0	23.0
1000 Taxes on income, profits and capital gains	66.5	124.4	202.2	278.8	310.0	16.1	17.6	14.3	15.8	16.8
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	1.3	0.1	0.5	0.6	1.1	0.3	0.0	0.0	0.0	0.1
4000 Taxes on property	0.2	0.0	0.0	0.0	1.5	0.1	0.0	0.0	0.0	0.1
5000 Taxes on goods and services	24.5	51.1	84.4	108.0	112.1	5.9	7.2	6.0	6.1	6.1
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	19.7	32.7	58.4	82.3	84.3	4.7	4.6	4.1	4.7	4.6
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	5.8	9.5	18.0	23.2	24.4	1.4	1.3	1.3	1.3	1.3
4000 Taxes on property	6.0	12.4	21.1	35.2	34.9	1.4	1.8	1.5	2.0	1.9
5000 Taxes on goods and services	7.9	10.8	19.3	23.9	25.0	1.9	1.5	1.4	1.4	1.4
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	4.2	6.4	12.4	17.4	18.1	1.0	0.9	0.9	1.0	1.0
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	4.2	6.4	12.4	17.4	18.1	1.0	0.9	0.9	1.0	1.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Australian Bureau of Statistics.
StatLink https://doi.org/10.1787/888934055348

Table 4.3. Austria, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	54.0	90.3	121.2	149.3	154.6	39.3	42.3	41.0	41.9	41.8
1000 Taxes on income, profits and capital gains	13.8	25.6	34.0	41.8	43.7	10.0	12.0	11.5	11.7	11.8
1100 Of individuals	11.3	19.9	27.1	32.3	33.5	8.2	9.3	9.2	9.1	9.1
1200 Corporate	1.9	4.2	5.5	8.4	9.1	1.4	1.9	1.9	2.4	2.5
1300 Unallocable between 1100 and 1200	0.5	1.5	1.4	1.1	1.1	0.4	0.7	0.5	0.3	0.3
2000 Social security contributions	17.8	30.5	41.4	51.8	53.9	12.9	14.3	14.0	14.5	14.6
2100 Employees	7.5	12.5	16.8	20.9	21.7	5.5	5.8	5.7	5.9	5.9
2200 Employers	8.8	14.7	19.4	24.3	25.3	6.4	6.9	6.6	6.8	6.8
2300 Self-employed or non-employed	1.5	3.4	5.2	6.6	6.9	1.1	1.6	1.7	1.9	1.9
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	3.3	5.8	8.4	10.4	10.2	2.4	2.7	2.8	2.9	2.8
4000 Taxes on property	1.5	1.2	1.6	2.0	1.9	1.1	0.6	0.5	0.5	0.5
4100 Recurrent taxes on immovable property	0.4	0.5	0.7	0.8	0.8	0.3	0.2	0.2	0.2	0.2
4200 Recurrent taxes on net wealth	0.6	0.0	0.0	0.0	0.0	0.5	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.1	0.1	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	0.4	0.6	0.8	1.1	1.1	0.3	0.3	0.3	0.3	0.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	17.0	26.1	34.4	42.2	43.5	12.4	12.2	11.6	11.8	11.8
5100 Taxes on production, sale, transfer, etc	16.2	24.3	31.8	38.7	39.8	11.8	11.4	10.7	10.9	10.8
5110 General taxes	11.2	16.9	22.7	27.3	28.3	8.2	7.9	7.7	7.7	7.7
5111 Value added taxes	11.2	16.9	22.7	27.3	28.3	8.2	7.9	7.7	7.7	7.7
5120 Taxes on specific goods and services	4.9	7.4	9.1	11.3	11.5	3.5	3.4	3.1	3.2	3.1
5121 Excises	3.3	5.5	6.9	7.9	8.3	2.4	2.6	2.3	2.2	2.2
5200 Taxes on use of goods and perform activities	0.9	1.9	2.6	3.5	3.7	0.6	0.9	0.9	1.0	1.0
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.7	0.8	1.1	0.8	0.8	0.5	0.4	0.4	0.2	0.2
Non-wastable tax credits
Non-wastable tax credits against 1000	..	0.7	0.7	0.5	0.3	..	0.3	0.2	0.2	0.1
Transfer component	..	0.1	0.2	0.3	0.1	..	0.0	0.1	0.1	0.0
Tax expenditure component	..	0.6	0.4	0.2	0.2	..	0.3	0.1	0.1	0.1
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Austria.
StatLink https://doi.org/10.1787/888934055367

Table 4.4. Austria, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	27.2	60.5	80.7	98.5	101.7	19.8	28.3	27.3	27.6	27.5
1000 Taxes on income, profits and capital gains	8.6	24.9	33.1	40.6	42.6	6.3	11.7	11.2	11.4	11.5
2000 Social security contributions	2.4	5.1	6.3	7.8	8.0	1.7	2.4	2.1	2.2	2.2
3000 Taxes on payroll and workforce	2.6	3.9	5.8	7.1	6.8	1.9	1.8	1.9	2.0	1.8
4000 Taxes on property	0.9	0.7	0.9	1.2	1.2	0.6	0.3	0.3	0.3	0.3
5000 Taxes on goods and services	12.3	25.3	33.7	41.2	42.5	8.9	11.8	11.4	11.6	11.5
6000 Other taxes	0.5	0.6	0.9	0.5	0.6	0.4	0.3	0.3	0.1	0.1
State/Regional
Total tax revenue	5.8	1.4	2.0	2.4	2.5	4.2	0.7	0.7	0.7	0.7
1000 Taxes on income, profits and capital gains	2.8	0.6	0.9	1.1	1.2	2.0	0.3	0.3	0.3	0.3
2000 Social security contributions	0.2	0.4	0.5	0.5	0.5	0.2	0.2	0.2	0.1	0.1
3000 Taxes on payroll and workforce	0.0	0.1	0.2	0.2	0.2	0.0	0.1	0.1	0.1	0.1
4000 Taxes on property	0.1	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	2.7	0.2	0.3	0.4	0.4	2.0	0.1	0.1	0.1	0.1
6000 Other taxes	0.0	0.1	0.1	0.1	0.1	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	6.1	3.2	3.8	4.5	4.7	4.4	1.5	1.3	1.3	1.3
1000 Taxes on income, profits and capital gains	2.4	0.0	0.0	0.0	0.0	1.8	0.0	0.0	0.0	0.0
2000 Social security contributions	0.2	0.3	0.3	0.3	0.3	0.1	0.1	0.1	0.1	0.1
3000 Taxes on payroll and workforce	0.7	1.8	2.4	3.1	3.2	0.5	0.8	0.8	0.9	0.9
4000 Taxes on property	0.5	0.5	0.6	0.7	0.7	0.4	0.2	0.2	0.2	0.2
5000 Taxes on goods and services	2.1	0.6	0.4	0.4	0.4	1.5	0.3	0.1	0.1	0.1
6000 Other taxes	0.2	0.1	0.1	0.1	0.1	0.1	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	15.0	24.8	34.4	43.3	45.1	10.9	11.6	11.6	12.1	12.2
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	15.0	24.8	34.4	43.3	45.1	10.9	11.6	11.6	12.1	12.2
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Austria.
StatLink https://doi.org/10.1787/888934055386

Table 4.5. Belgium, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	70.4	112.4	155.6	186.3	195.3	41.2	43.5	42.6	43.9	44.5
1000 Taxes on income, profits and capital gains	26.0	43.4	53.2	66.2	71.3	15.2	16.8	14.6	15.6	16.2
1100 Of individuals	22.5	35.3	44.0	51.6	53.1	13.2	13.7	12.0	12.1	12.1
1200 Corporate	3.4	8.1	9.2	14.6	18.1	2.0	3.1	2.5	3.4	4.1
1300 Unallocable between 1100 and 1200	0.0	0.1	0.0	0.1	0.1	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	23.4	34.6	50.4	57.9	59.6	13.7	13.4	13.8	13.6	13.6
2100 Employees	7.2	10.9	15.0	17.1	17.7	4.2	4.2	4.1	4.0	4.0
2200 Employers	14.7	20.8	30.8	35.2	36.0	8.6	8.1	8.4	8.3	8.2
2300 Self-employed or non-employed	1.5	2.9	4.6	5.7	5.8	0.9	1.1	1.3	1.3	1.3
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	2.7	5.3	11.3	14.9	15.4	1.6	2.0	3.1	3.5	3.5
4100 Recurrent taxes on immovable property	0.6	1.2	4.6	5.6	5.8	0.4	0.5	1.3	1.3	1.3
4200 Recurrent taxes on net wealth	0.0	0.1	0.2	1.0	0.9	0.0	0.0	0.1	0.2	0.2
4300 Estate, inheritance and gift taxes	0.5	1.1	2.3	2.9	3.1	0.3	0.4	0.6	0.7	0.7
4400 Taxes on financial and capital transactions	1.5	2.7	3.5	4.5	4.8	0.9	1.0	1.0	1.1	1.1
4500 Non-recurrent taxes	0.0	0.1	0.3	0.4	0.5	0.0	0.0	0.1	0.1	0.1
4600 Other recurrent taxes on property	0.1	0.2	0.3	0.4	0.3	0.1	0.1	0.1	0.1	0.1
5000 Taxes on goods and services	18.4	28.1	39.4	45.7	47.3	10.7	10.9	10.8	10.8	10.8
5100 Taxes on production, sale, transfer, etc	17.4	26.0	37.0	43.2	44.7	10.2	10.1	10.1	10.2	10.2
5110 General taxes	11.6	18.2	25.5	29.0	30.0	6.8	7.1	7.0	6.8	6.8
5111 Value added taxes	11.5	18.1	25.3	28.7	29.8	6.8	7.0	6.9	6.8	6.8
5120 Taxes on specific goods and services	5.8	7.8	11.5	14.3	14.8	3.4	3.0	3.1	3.4	3.4
5121 Excises	3.5	5.7	7.8	9.4	9.9	2.0	2.2	2.1	2.2	2.3
5200 Taxes on use of goods and perform activities	1.0	2.1	2.4	2.5	2.5	0.6	0.8	0.7	0.6	0.6
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	1.0	0.8	0.9	..	..	0.3	0.2	0.2
Transfer component	..	..	0.4	0.3	0.3	..	..	0.1	0.1	0.1
Tax expenditure component	..	..	0.6	0.5	0.5	..	..	0.2	0.1	0.1
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Federal Ministry of Finance.
StatLink https://doi.org/10.1787/888934055405

Table 4.6. Belgium, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	42.5	69.4	87.8	94.4	100.3	24.9	26.9	24.0	22.2	22.8
1000 Taxes on income, profits and capital gains	23.9	39.6	49.3	52.0	56.8	13.9	15.3	13.5	12.3	12.9
2000 Social security contributions	0.9	1.3	2.5	0.1	0.1	0.5	0.5	0.7	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	1.1	2.3	0.9	2.1	2.1	0.6	0.9	0.3	0.5	0.5
5000 Taxes on goods and services	16.7	26.3	35.0	40.2	41.4	9.8	10.2	9.6	9.5	9.4
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	1.2	2.4	8.1	19.9	21.0	0.7	0.9	2.2	4.7	4.8
1000 Taxes on income, profits and capital gains	0.0	0.1	0.0	9.7	9.9	0.0	0.0	0.0	2.3	2.3
2000 Social security contributions	0.0	0.0	0.0	0.2	0.2	0.0	0.0	0.0	0.1	0.1
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.9	1.9	5.6	7.1	7.6	0.5	0.7	1.5	1.7	1.7
5000 Taxes on goods and services	0.2	0.5	2.4	3.0	3.3	0.1	0.2	0.7	0.7	0.7
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	3.1	4.6	7.9	9.4	9.5	1.8	1.8	2.2	2.2	2.2
1000 Taxes on income, profits and capital gains	2.1	3.1	2.9	3.3	3.4	1.2	1.2	0.8	0.8	0.8
2000 Social security contributions	0.1	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.6	1.0	4.4	5.3	5.5	0.3	0.4	1.2	1.3	1.2
5000 Taxes on goods and services	0.3	0.4	0.6	0.6	0.6	0.2	0.2	0.2	0.2	0.1
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	22.7	34.9	50.6	60.8	62.5	13.3	13.5	13.9	14.3	14.2
1000 Taxes on income, profits and capital gains	0.0	0.6	1.0	1.2	1.2	0.0	0.2	0.3	0.3	0.3
2000 Social security contributions	22.4	33.3	47.9	57.6	59.3	13.1	12.9	13.1	13.6	13.5
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.1	0.2	0.3	0.3	0.3	0.1	0.1	0.1	0.1	0.1
5000 Taxes on goods and services	0.2	0.8	1.3	1.6	1.7	0.1	0.3	0.4	0.4	0.4
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Federal Ministry of Finance.
StatLink https://doi.org/10.1787/888934055424

Table 4.7. Canada, tax revenue and % of GDP by selected tax category
	Billion CAD					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	244.2	390.2	516.6	672.8	702.7	35.1	34.7	31.0	33.2	32.8
1000 Taxes on income, profits and capital gains	118.6	195.3	241.0	323.1	338.9	17.0	17.4	14.5	15.9	15.8
1100 Of individuals	99.7	143.7	180.9	240.6	251.1	14.3	12.8	10.9	11.9	11.7
1200 Corporate	17.2	47.6	54.1	75.7	80.1	2.5	4.2	3.2	3.7	3.7
1300 Unallocable between 1100 and 1200	1.7	4.0	6.0	6.7	7.7	0.2	0.4	0.4	0.3	0.4
2000 Social security contributions	29.7	53.1	76.8	99.0	99.3	4.3	4.7	4.6	4.9	4.6
2100 Employees	10.6	21.4	30.6	39.6	39.9	1.5	1.9	1.8	2.0	1.9
2200 Employers	18.4	30.3	43.5	56.0	55.9	2.7	2.7	2.6	2.8	2.6
2300 Self-employed or non-employed	0.6	1.4	2.6	3.4	3.6	0.1	0.1	0.2	0.2	0.2
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	5.5	8.0	10.8	13.8	14.3	0.8	0.7	0.6	0.7	0.7
4000 Taxes on property	24.5	37.2	63.7	81.2	84.0	3.5	3.3	3.8	4.0	3.9
4100 Recurrent taxes on immovable property	20.2	30.2	51.7	65.2	66.8	2.9	2.7	3.1	3.2	3.1
4200 Recurrent taxes on net wealth	1.9	4.2	1.5	0.4	0.4	0.3	0.4	0.1	0.0	0.0
4300 Estate, inheritance and gift taxes	0.0	0.0	0.2	0.3	0.3	0.0	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	0.0	0.0	3.1	6.3	6.9	0.0	0.0	0.2	0.3	0.3
4500 Non-recurrent taxes	2.4	2.7	7.3	9.0	9.5	0.3	0.2	0.4	0.4	0.4
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	63.1	94.5	123.8	155.1	165.4	9.1	8.4	7.4	7.6	7.7
5100 Taxes on production, sale, transfer, etc	59.6	88.9	116.2	146.1	153.7	8.6	7.9	7.0	7.2	7.2
5110 General taxes	34.5	55.3	72.1	93.9	99.9	5.0	4.9	4.3	4.6	4.7
5111 Value added taxes	0.0	35.9	70.7	90.4	96.2	0.0	3.2	4.2	4.5	4.5
5120 Taxes on specific goods and services	25.2	33.6	44.0	52.3	53.8	3.6	3.0	2.6	2.6	2.5
5121 Excises	14.5	18.4	23.3	25.9	27.2	2.1	1.6	1.4	1.3	1.3
5200 Taxes on use of goods and perform activities	3.5	5.6	7.6	9.0	11.7	0.5	0.5	0.5	0.4	0.5
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	2.9	2.2	0.6	0.7	0.7	0.4	0.2	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	3.4	11.1	11.4	11.6	..	0.3	0.7	0.6	0.5
Transfer component	..	3.1	10.2	10.3	10.5	..	0.3	0.6	0.5	0.5
Tax expenditure component	..	0.3	0.9	1.1	1.1	..	0.0	0.1	0.1	0.1
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Canada.
StatLink https://doi.org/10.1787/888934055443

Table 4.8. Canada, tax revenue and % of GDP by level of government and main taxes
	Billion CAD					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	101.7	184.4	212.8	274.9	287.3	14.6	16.4	12.8	13.6	13.4
1000 Taxes on income, profits and capital gains	73.6	126.3	148.7	195.6	208.5	10.6	11.2	8.9	9.6	9.7
2000 Social security contributions	0.0	18.8	17.9	24.1	20.9	0.0	1.7	1.1	1.2	1.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	28.1	39.4	46.2	55.2	58.0	4.0	3.5	2.8	2.7	2.7
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	89.3	148.2	201.1	267.6	279.5	12.8	13.2	12.1	13.2	13.1
1000 Taxes on income, profits and capital gains	44.9	69.0	92.2	127.5	130.4	6.5	6.1	5.5	6.3	6.1
2000 Social security contributions	0.0	8.3	11.7	14.6	14.9	0.0	0.7	0.7	0.7	0.7
3000 Taxes on payroll and workforce	5.5	8.0	10.8	13.8	14.3	0.8	0.7	0.6	0.7	0.7
4000 Taxes on property	4.2	8.4	9.8	13.0	13.6	0.6	0.7	0.6	0.6	0.6
5000 Taxes on goods and services	34.6	54.5	76.7	98.7	106.2	5.0	4.8	4.6	4.9	5.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	23.5	31.5	55.4	70.1	72.3	3.4	2.8	3.3	3.5	3.4
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	20.3	28.8	53.9	68.2	70.4	2.9	2.6	3.2	3.4	3.3
5000 Taxes on goods and services	0.4	0.6	0.9	1.2	1.2	0.1	0.1	0.1	0.1	0.1
6000 Other taxes	2.9	2.2	0.6	0.7	0.7	0.4	0.2	0.0	0.0	0.0
Social Security Funds
Total tax revenue	29.7	26.0	47.2	60.3	63.6	4.3	2.3	2.8	3.0	3.0
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	29.7	26.0	47.2	60.3	63.6	4.3	2.3	2.8	3.0	3.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Canada.
StatLink https://doi.org/10.1787/888934055462

Table 4.9. Chile, tax revenue and % of GDP by selected tax category
	Billion CLP					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	1 777.2	7 902.0	21 845.7	34 129.3	36 238.6	16.9	18.8	19.6	20.1	20.1
1000 Taxes on income, profits and capital gains	413.0	1 841.6	8 329.1	11 444.6	12 516.2	3.9	4.4	7.5	6.8	6.9
1100 Of individuals	99.2	604.1	1 492.8	2 990.7	3 500.0	0.9	1.4	1.3	1.8	1.9
1200 Corporate	219.6	882.9	4 448.7	7 146.7	7 658.4	2.1	2.1	4.0	4.2	4.3
1300 Unallocable between 1100 and 1200	94.2	354.6	2 387.5	1 307.3	1 357.7	0.9	0.8	2.1	0.8	0.8
2000 Social security contributions	159.6	576.8	1 494.0	2 441.4	2 627.6	1.5	1.4	1.3	1.4	1.5
2100 Employees	154.0	553.9	1 433.2	2 373.8	2 553.9	1.5	1.3	1.3	1.4	1.4
2200 Employers	5.5	22.8	60.8	67.6	73.6	0.1	0.1	0.1	0.0	0.0
2300 Self-employed or non-employed	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	109.3	554.0	898.6	1 731.7	1 950.2	1.0	1.3	0.8	1.0	1.1
4100 Recurrent taxes on immovable property	60.0	302.2	662.4	1 171.4	1 229.2	0.6	0.7	0.6	0.7	0.7
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	3.4	10.9	39.3	100.5	202.4	0.0	0.0	0.0	0.1	0.1
4400 Taxes on financial and capital transactions	45.9	240.9	196.9	459.8	518.6	0.4	0.6	0.2	0.3	0.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	1 118.7	5 041.8	11 185.2	18 629.6	19 858.9	10.6	12.0	10.0	11.0	11.0
5100 Taxes on production, sale, transfer, etc	1 074.0	4 789.8	10 532.9	17 449.2	18 597.2	10.2	11.4	9.4	10.3	10.3
5110 General taxes	664.4	3 306.4	8 399.9	14 073.1	15 069.5	6.3	7.9	7.5	8.3	8.4
5111 Value added taxes	664.4	3 306.4	8 399.9	14 073.1	15 069.5	6.3	7.9	7.5	8.3	8.4
5120 Taxes on specific goods and services	409.6	1 483.5	2 133.0	3 376.2	3 527.6	3.9	3.5	1.9	2.0	2.0
5121 Excises	166.0	816.2	1 561.2	2 568.9	2 682.7	1.6	1.9	1.4	1.5	1.5
5200 Taxes on use of goods and perform activities	44.7	251.9	652.3	1 180.4	1 261.7	0.4	0.6	0.6	0.7	0.7
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	-23.4	-112.2	-61.1	-118.0	-714.3	-0.2	-0.3	-0.1	-0.1	-0.4
Non-wastable tax credits
Non-wastable tax credits against 1000	0.0	0.0	0.0	179.6	213.5	0.0	0.0	0.0	0.1	0.1
Transfer component	..	..	..	129.6	151.4	..	..	..	0.1	0.1
Tax expenditure component	..	..	..	50.1	62.1	..	..	..	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Servicio de Impuestos internos (Chile's Tax Service).
StatLink https://doi.org/10.1787/888934055481

Table 4.10. Chile, tax revenue and % of GDP by level of government and main taxes
	Billion CLP					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	1 579.7	6 936.8	19 214.8	29 493.6	31 274.2	15.0	16.5	17.2	17.4	17.4
1000 Taxes on income, profits and capital gains	413.0	1 841.6	8 329.1	11 444.6	12 516.2	3.9	4.4	7.5	6.8	6.9
2000 Social security contributions	66.7	232.7	371.4	483.1	506.0	0.6	0.6	0.3	0.3	0.3
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	59.7	255.4	245.0	576.8	738.3	0.6	0.6	0.2	0.3	0.4
5000 Taxes on goods and services	1 063.7	4 719.3	10 330.4	17 107.1	18 228.0	10.1	11.2	9.3	10.1	10.1
6000 Other taxes	-23.4	-112.2	-61.1	-118.0	-714.3	-0.2	-0.3	-0.1	-0.1	-0.4
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	104.7	621.2	1 508.3	2 677.4	2 842.8	1.0	1.5	1.4	1.6	1.6
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	49.6	298.7	653.6	1 154.9	1 211.9	0.5	0.7	0.6	0.7	0.7
5000 Taxes on goods and services	55.0	322.5	854.8	1 522.5	1 630.9	0.5	0.8	0.8	0.9	0.9
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	92.8	344.0	1 122.6	1 958.4	2 121.5	0.9	0.8	1.0	1.2	1.2
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	92.8	344.0	1 122.6	1 958.4	2 121.5	0.9	0.8	1.0	1.2	1.2
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Servicio de Impuestos internos (Chile's Tax Service).
StatLink https://doi.org/10.1787/888934055500

Table 4.11. Czech Republic, tax revenue and % of GDP by selected tax category
	Billion CZK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	771.6	1 286.9	1 632.4	1 760.0	..	32.4	32.5	34.2	34.9
1000 Taxes on income, profits and capital gains	..	175.8	259.9	361.9	390.6	..	7.4	6.6	7.6	7.7
1100 Of individuals	..	99.7	131.7	183.1	202.2	..	4.2	3.3	3.8	4.0
1200 Corporate	..	76.2	128.2	178.8	188.3	..	3.2	3.2	3.7	3.7
1300 Unallocable between 1100 and 1200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	341.5	576.0	699.6	757.2	..	14.4	14.5	14.7	15.0
2100 Employees	..	77.3	116.8	143.7	155.8	..	3.2	2.9	3.0	3.1
2200 Employers	..	220.2	363.1	444.2	483.4	..	9.3	9.2	9.3	9.6
2300 Self-employed or non-employed	..	44.1	96.1	111.7	117.9	..	1.9	2.4	2.3	2.3
2400 Unallocable between 2100, 2200 and 2300	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	10.9	16.4	23.4	23.8	..	0.5	0.4	0.5	0.5
4100 Recurrent taxes on immovable property	..	4.5	8.8	10.6	10.8	..	0.2	0.2	0.2	0.2
4200 Recurrent taxes on net wealth	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	..	0.6	0.2	0.0	0.0	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	5.8	7.4	12.8	13.1	..	0.2	0.2	0.3	0.3
4500 Non-recurrent taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	243.0	427.8	539.0	579.3	..	10.2	10.8	11.3	11.5
5100 Taxes on production, sale, transfer, etc	..	226.4	402.1	512.7	552.0	..	9.5	10.1	10.8	10.9
5110 General taxes	..	141.2	263.5	353.9	387.5	..	5.9	6.6	7.4	7.7
5111 Value added taxes	..	141.2	263.5	353.9	387.5	..	5.9	6.6	7.4	7.7
5120 Taxes on specific goods and services	..	85.1	138.6	158.7	164.5	..	3.6	3.5	3.3	3.3
5121 Excises	..	71.4	138.4	158.4	164.1	..	3.0	3.5	3.3	3.3
5200 Taxes on use of goods and perform activities	..	16.6	25.7	26.3	27.2	..	0.7	0.7	0.6	0.5
5300 Unallocable between 5100 and 5200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.4	0.1	0.6	0.9	..	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	0.0	25.7	32.8	35.2	..	0.0	0.6	0.7	0.7
Transfer component	..	..	7.8	8.6	8.9	..	..	0.2	0.2	0.2
Tax expenditure component	..	..	17.9	24.2	26.3	..	..	0.5	0.5	0.5
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934055519

Table 4.12. Czech Republic, tax revenue and % of GDP by level of government and main taxes
	Billion CZK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	423.4	687.3	906.4	975.8	..	17.8	17.3	19.0	19.3
1000 Taxes on income, profits and capital gains	..	175.8	259.9	361.9	390.6	..	7.4	6.6	7.6	7.7
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	6.4	7.6	12.8	13.1	..	0.3	0.2	0.3	0.3
5000 Taxes on goods and services	..	241.0	419.6	531.1	571.2	..	10.1	10.6	11.1	11.3
6000 Other taxes	..	0.1	0.1	0.6	0.9	..	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	6.7	17.0	18.5	18.8	..	0.3	0.4	0.4	0.4
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	4.5	8.7	10.6	10.8	..	0.2	0.2	0.2	0.2
5000 Taxes on goods and services	..	2.0	8.2	7.9	8.0	..	0.1	0.2	0.2	0.2
6000 Other taxes	..	0.3	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	..	341.5	576.0	699.6	757.2	..	14.4	14.5	14.7	15.0
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	341.5	576.0	699.6	757.2	..	14.4	14.5	14.7	15.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934055538

Table 4.13. Denmark, tax revenue and % of GDP by selected tax category
	Billion DKK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	379.8	622.0	810.5	959.6	995.5	44.4	46.9	44.8	45.7	45.7
1000 Taxes on income, profits and capital gains	232.3	382.1	498.1	602.9	630.3	27.1	28.8	27.5	28.7	28.9
1100 Of individuals	205.2	327.5	420.9	509.5	527.0	24.0	24.7	23.2	24.3	24.2
1200 Corporate	14.6	42.1	40.9	59.8	71.3	1.7	3.2	2.3	2.8	3.3
1300 Unallocable between 1100 and 1200	12.5	12.4	36.4	33.7	32.0	1.5	0.9	2.0	1.6	1.5
2000 Social security contributions	0.1	8.4	1.8	1.2	1.1	0.0	0.6	0.1	0.1	0.0
2100 Employees	0.1	8.2	0.9	0.7	0.7	0.0	0.6	0.1	0.0	0.0
2200 Employers	0.0	0.2	0.9	0.5	0.3	0.0	0.0	0.1	0.0	0.0
2300 Self-employed or non-employed	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	2.5	2.3	4.1	5.8	5.4	0.3	0.2	0.2	0.3	0.3
4000 Taxes on property	16.2	20.7	33.4	38.3	38.9	1.9	1.6	1.8	1.8	1.8
4100 Recurrent taxes on immovable property	8.8	13.5	24.1	28.2	28.2	1.0	1.0	1.3	1.3	1.3
4200 Recurrent taxes on net wealth	0.9	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	2.2	2.9	3.6	4.2	4.3	0.3	0.2	0.2	0.2	0.2
4400 Taxes on financial and capital transactions	4.1	4.2	5.7	6.0	6.4	0.5	0.3	0.3	0.3	0.3
4500 Non-recurrent taxes	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	128.8	205.9	269.6	308.0	316.4	15.1	15.5	14.9	14.7	14.5
5100 Taxes on production, sale, transfer, etc	122.9	195.1	250.0	283.9	291.2	14.4	14.7	13.8	13.5	13.4
5110 General taxes	80.1	121.6	170.9	197.1	205.9	9.4	9.2	9.4	9.4	9.5
5111 Value added taxes	71.7	121.6	170.9	197.1	205.9	8.4	9.2	9.4	9.4	9.5
5120 Taxes on specific goods and services	42.7	73.5	79.1	86.8	85.3	5.0	5.5	4.4	4.1	3.9
5121 Excises	38.1	68.8	73.7	82.2	80.7	4.5	5.2	4.1	3.9	3.7
5200 Taxes on use of goods and perform activities	4.4	7.4	14.7	16.1	16.7	0.5	0.6	0.8	0.8	0.8
5300 Unallocable between 5100 and 5200	1.6	3.4	4.9	8.0	8.5	0.2	0.3	0.3	0.4	0.4
6000 Other taxes	0.0	0.4	0.2	0.3	0.3	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	5.0	4.2	4.2	..	..	0.3	0.2	0.2
Transfer component	..	..	0.2	0.2	0.2	..	..	0.0	0.0	0.0
Tax expenditure component	..	..	4.7	4.0	4.0	..	..	0.3	0.2	0.2
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".
Source: Danmarks Statistik.
StatLink https://doi.org/10.1787/888934055557

Table 4.14. Denmark, tax revenue and % of GDP by level of government and main taxes
	Billion DKK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	260.3	421.2	590.0	701.1	729.1	30.4	31.7	32.6	33.4	33.5
1000 Taxes on income, profits and capital gains	124.0	204.5	305.9	376.1	395.6	14.5	15.4	16.9	17.9	18.2
2000 Social security contributions	0.1	1.4	0.9	0.7	0.7	0.0	0.1	0.1	0.0	0.0
3000 Taxes on payroll and workforce	2.5	2.3	4.1	5.8	5.4	0.3	0.2	0.2	0.3	0.3
4000 Taxes on property	7.5	7.2	9.3	10.2	10.7	0.9	0.5	0.5	0.5	0.5
5000 Taxes on goods and services	126.2	205.6	269.6	308.0	316.4	14.7	15.5	14.9	14.7	14.5
6000 Other taxes	0.0	0.4	0.2	0.3	0.3	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	116.9	191.1	216.3	255.0	262.9	13.7	14.4	11.9	12.1	12.1
1000 Taxes on income, profits and capital gains	108.3	177.6	192.3	226.8	234.7	12.7	13.4	10.6	10.8	10.8
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	8.7	13.5	24.1	28.2	28.2	1.0	1.0	1.3	1.3	1.3
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	0.0	7.1	0.9	0.4	0.3	0.0	0.5	0.1	0.0	0.0
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	7.1	0.9	0.4	0.3	0.0	0.5	0.1	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government".
Source: Danmarks Statistik.
StatLink https://doi.org/10.1787/888934055576

Table 4.15. Estonia, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	1.9	4.9	7.3	7.7	..	31.1	33.3	33.5	32.8
1000 Taxes on income, profits and capital gains	..	0.5	1.0	1.6	1.7	..	7.7	6.6	7.5	7.2
1100 Of individuals	..	0.4	0.8	1.3	1.3	..	6.8	5.3	5.8	5.7
1200 Corporate	..	0.1	0.2	0.4	0.4	..	0.9	1.3	1.7	1.5
1300 Unallocable between 1100 and 1200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.7	1.9	2.4	2.6	..	10.9	12.8	11.2	11.2
2100 Employees	..	0.0	0.1	0.1	0.1	..	0.0	0.8	0.5	0.5
2200 Employers	..	0.7	1.7	2.3	2.5	..	10.7	11.8	10.6	10.6
2300 Self-employed or non-employed	..	0.0	0.0	0.0	0.0	..	0.2	0.1	0.1	0.1
2400 Unallocable between 2100, 2200 and 2300	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.1	0.1	0.1	..	0.4	0.3	0.3	0.2
4100 Recurrent taxes on immovable property	..	0.0	0.1	0.1	0.1	..	0.4	0.3	0.3	0.2
4200 Recurrent taxes on net wealth	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4500 Non-recurrent taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.7	2.0	3.1	3.3	..	12.1	13.4	14.4	14.0
5100 Taxes on production, sale, transfer, etc	..	0.7	1.9	3.0	3.2	..	11.7	13.0	13.9	13.5
5110 General taxes	..	0.5	1.3	2.0	2.1	..	8.4	8.6	9.1	9.1
5111 Value added taxes	..	0.5	1.3	2.0	2.1	..	8.4	8.5	9.1	9.1
5120 Taxes on specific goods and services	..	0.2	0.7	1.0	1.0	..	3.3	4.4	4.8	4.4
5121 Excises	..	0.2	0.6	1.0	1.0	..	3.0	4.2	4.6	4.2
5200 Taxes on use of goods and perform activities	..	0.0	0.1	0.1	0.1	..	0.4	0.4	0.5	0.5
5300 Unallocable between 5100 and 5200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Estonia.
StatLink https://doi.org/10.1787/888934055595

Table 4.16. Estonia, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	1.6	3.9	6.0	6.3	..	26.3	26.7	27.6	26.9
1000 Taxes on income, profits and capital gains	..	0.5	1.0	1.6	1.7	..	7.7	6.6	7.5	7.2
2000 Social security contributions	..	0.4	1.0	1.3	1.4	..	6.6	6.8	5.8	5.7
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.7	2.0	3.1	3.3	..	12.0	13.3	14.3	13.9
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	0.0	0.1	0.1	0.1	..	0.5	0.5	0.3	0.3
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.1	0.1	0.1	..	0.4	0.3	0.3	0.2
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.1	0.1	0.1	0.1
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	..	0.3	0.9	1.2	1.3	..	4.3	5.9	5.4	5.4
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.3	0.9	1.2	1.3	..	4.3	5.9	5.4	5.4
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Estonia.
StatLink https://doi.org/10.1787/888934055614

Table 4.17. Finland, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	39.1	62.4	76.3	95.1	97.0	42.9	45.8	40.8	44.0	43.3
1000 Taxes on income, profits and capital gains	15.3	26.9	27.1	32.9	34.4	16.8	19.7	14.5	15.2	15.4
1100 Of individuals	13.6	19.1	22.5	28.1	28.3	14.9	14.0	12.1	13.0	12.6
1200 Corporate	1.8	7.8	4.6	4.8	6.1	1.9	5.7	2.4	2.2	2.7
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	10.0	15.8	22.6	27.6	27.0	11.0	11.6	12.1	12.8	12.1
2100 Employees	1.2	2.9	4.7	6.8	7.5	1.3	2.1	2.5	3.2	3.3
2200 Employers	8.1	11.6	16.0	18.8	17.6	8.9	8.5	8.6	8.7	7.9
2300 Self-employed or non-employed	0.7	1.3	1.9	2.0	1.9	0.8	0.9	1.0	0.9	0.9
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	1.0	1.5	2.1	3.1	3.5	1.1	1.1	1.1	1.4	1.5
4100 Recurrent taxes on immovable property	0.1	0.6	1.2	1.7	1.8	0.1	0.4	0.6	0.8	0.8
4200 Recurrent taxes on net wealth	0.0	0.2	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.1	0.4	0.4	0.5	0.9	0.2	0.3	0.2	0.2	0.4
4400 Taxes on financial and capital transactions	0.7	0.4	0.5	0.9	0.8	0.8	0.3	0.3	0.4	0.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	12.7	18.1	24.3	31.2	31.9	14.0	13.3	13.0	14.5	14.2
5100 Taxes on production, sale, transfer, etc	12.6	17.7	23.5	30.0	30.6	13.8	13.0	12.6	13.9	13.7
5110 General taxes	7.5	10.9	15.5	19.7	20.4	8.3	8.0	8.3	9.1	9.1
5111 Value added taxes	7.5	10.9	15.5	19.7	20.4	8.3	8.0	8.3	9.1	9.1
5120 Taxes on specific goods and services	5.0	6.8	8.0	10.3	10.2	5.5	5.0	4.3	4.8	4.5
5121 Excises	3.8	5.6	6.3	8.2	8.0	4.2	4.1	3.4	3.8	3.6
5200 Taxes on use of goods and perform activities	0.2	0.4	0.8	1.2	1.3	0.2	0.3	0.4	0.6	0.6
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.1	0.1	0.1	0.1	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.
StatLink https://doi.org/10.1787/888934055633

Table 4.18. Finland, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	20.7	33.1	35.0	45.3	46.9	22.7	24.3	18.7	21.0	21.0
1000 Taxes on income, profits and capital gains	7.0	14.0	9.8	12.7	13.4	7.7	10.3	5.2	5.9	6.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.9	0.9	0.9	1.4	1.7	1.0	0.7	0.5	0.6	0.8
5000 Taxes on goods and services	12.7	18.1	24.3	31.1	31.8	14.0	13.3	13.0	14.4	14.2
6000 Other taxes	0.0	0.0	0.1	0.1	0.1	0.1	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	8.4	13.5	18.5	22.0	22.8	9.2	9.9	9.9	10.2	10.2
1000 Taxes on income, profits and capital gains	8.3	12.9	17.3	20.3	21.0	9.1	9.5	9.3	9.4	9.4
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.1	0.6	1.2	1.7	1.8	0.1	0.4	0.6	0.8	0.8
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	10.0	15.7	22.6	27.6	27.0	11.0	11.6	12.1	12.8	12.1
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	10.0	15.7	22.6	27.6	27.0	11.0	11.6	12.1	12.8	12.1
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Bulletin of Statistics; Central Statistical Office (for Central Government revenues); the Annual report of the National Pension Institute and Official Statistics of Finland Series XXIIA published by the Ministry and Social Affairs (for the Social Security and private pension respectively); supplementary information from unpublished sources.
StatLink https://doi.org/10.1787/888934055652

Table 4.19. France, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	433.8	642.2	840.9	1 013.7	1 058.4	41.2	43.4	42.1	45.4	46.1
1000 Taxes on income, profits and capital gains	69.6	159.5	189.9	236.6	250.1	6.6	10.8	9.5	10.6	10.9
1100 Of individuals	46.3	115.3	143.2	191.2	196.6	4.4	7.8	7.2	8.6	8.6
1200 Corporate	23.1	44.2	46.6	45.4	53.5	2.2	3.0	2.3	2.0	2.3
1300 Unallocable between 1100 and 1200	0.3	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	191.1	230.7	321.7	373.1	385.0	18.1	15.6	16.1	16.7	16.8
2100 Employees	57.3	57.4	77.8	96.0	100.3	5.4	3.9	3.9	4.3	4.4
2200 Employers	118.1	158.6	218.3	249.3	257.0	11.2	10.7	10.9	11.2	11.2
2300 Self-employed or non-employed	15.7	14.6	25.7	27.7	27.7	1.5	1.0	1.3	1.2	1.2
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	8.3	14.8	26.8	34.6	35.5	0.8	1.0	1.3	1.5	1.5
4000 Taxes on property	27.4	45.9	72.6	94.6	100.3	2.6	3.1	3.6	4.2	4.4
4100 Recurrent taxes on immovable property	14.8	29.3	49.7	62.3	63.7	1.4	2.0	2.5	2.8	2.8
4200 Recurrent taxes on net wealth	2.6	2.4	4.4	4.8	5.0	0.2	0.2	0.2	0.2	0.2
4300 Estate, inheritance and gift taxes	4.1	6.9	7.7	12.4	14.3	0.4	0.5	0.4	0.6	0.6
4400 Taxes on financial and capital transactions	5.9	7.3	10.8	15.1	17.3	0.6	0.5	0.5	0.7	0.8
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	123.2	165.7	208.7	247.2	259.0	11.7	11.2	10.5	11.1	11.3
5100 Taxes on production, sale, transfer, etc	119.2	161.2	202.4	240.1	251.6	11.3	10.9	10.1	10.7	11.0
5110 General taxes	81.3	109.7	140.3	157.9	165.3	7.7	7.4	7.0	7.1	7.2
5111 Value added taxes	80.0	106.9	135.3	154.4	161.7	7.6	7.2	6.8	6.9	7.0
5120 Taxes on specific goods and services	37.9	51.4	62.1	82.1	86.3	3.6	3.5	3.1	3.7	3.8
5121 Excises	26.8	39.6	45.5	58.5	61.6	2.5	2.7	2.3	2.6	2.7
5200 Taxes on use of goods and perform activities	4.0	4.6	6.3	7.2	7.5	0.4	0.3	0.3	0.3	0.3
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	14.1	24.0	19.5	25.9	26.6	1.3	1.6	1.0	1.2	1.2
Non-wastable tax credits
Non-wastable tax credits against 1000	..	0.5	17.4	25.9	28.9	..	0.0	0.9	1.2	1.3
Transfer component	..	..	7.9	11.6	14.6	..	..	0.4	0.5	0.6
Tax expenditure component	..	..	9.5	14.3	14.3	..	..	0.5	0.6	0.6
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".
Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.
StatLink https://doi.org/10.1787/888934055671

Table 4.20. France, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	200.1	270.0	299.6	338.7	362.0	19.0	18.3	15.0	15.2	15.8
1000 Taxes on income, profits and capital gains	69.6	94.3	97.0	122.8	132.7	6.6	6.4	4.9	5.5	5.8
2000 Social security contributions	3.2	5.4	7.6	8.0	8.3	0.3	0.4	0.4	0.4	0.4
3000 Taxes on payroll and workforce	6.2	10.6	4.2	4.0	3.7	0.6	0.7	0.2	0.2	0.2
4000 Taxes on property	8.6	13.4	15.9	23.1	25.4	0.8	0.9	0.8	1.0	1.1
5000 Taxes on goods and services	112.1	143.3	157.2	179.9	190.8	10.6	9.7	7.9	8.1	8.3
6000 Other taxes	0.4	3.1	17.6	0.9	1.1	0.0	0.2	0.9	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	40.2	64.4	88.7	135.8	140.7	3.8	4.4	4.4	6.1	6.1
1000 Taxes on income, profits and capital gains	0.0	0.0	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	1.7	3.8	7.4	9.6	10.2	0.2	0.3	0.4	0.4	0.4
4000 Taxes on property	18.8	32.5	56.7	71.5	74.9	1.8	2.2	2.8	3.2	3.3
5000 Taxes on goods and services	6.0	7.2	22.9	31.6	32.3	0.6	0.5	1.1	1.4	1.4
6000 Other taxes	13.7	20.8	1.6	23.1	23.2	1.3	1.4	0.1	1.0	1.0
Social Security Funds
Total tax revenue	190.9	305.9	450.6	535.6	551.8	18.1	20.7	22.6	24.0	24.0
1000 Taxes on income, profits and capital gains	0.0	65.2	92.8	113.7	117.4	0.0	4.4	4.7	5.1	5.1
2000 Social security contributions	187.9	225.3	314.1	365.1	376.7	17.8	15.2	15.7	16.3	16.4
3000 Taxes on payroll and workforce	0.4	0.4	15.1	21.0	21.6	0.0	0.0	0.8	0.9	0.9
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	2.5	14.9	28.4	35.6	35.7	0.2	1.0	1.4	1.6	1.6
6000 Other taxes	0.0	0.1	0.2	0.3	0.4	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government".
Source: General Account of the Administration of finances for the figures of fiscal receipts. OSCE for the figures of Social Security from 1965 to 1969, and ESA for the following years.
StatLink https://doi.org/10.1787/888934055690

Table 4.21. Germany, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	454.8	767.1	903.3	1 182.3	1 231.3	34.8	36.2	35.0	37.4	37.6
1000 Taxes on income, profits and capital gains	147.3	231.2	257.8	376.3	400.6	11.3	10.9	10.0	11.9	12.2
1100 Of individuals	125.3	194.2	219.4	313.8	334.1	9.6	9.2	8.5	9.9	10.2
1200 Corporate	22.0	37.1	38.4	62.4	66.5	1.7	1.8	1.5	2.0	2.0
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	170.4	299.4	354.0	445.0	466.5	13.0	14.1	13.7	14.1	14.2
2100 Employees	73.6	131.6	155.3	199.4	209.6	5.6	6.2	6.0	6.3	6.4
2200 Employers	86.7	147.4	167.2	206.9	216.4	6.6	7.0	6.5	6.5	6.6
2300 Self-employed or non-employed	10.2	20.4	31.5	38.7	40.5	0.8	1.0	1.2	1.2	1.2
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	15.3	17.5	21.0	33.4	33.6	1.2	0.8	0.8	1.1	1.0
4100 Recurrent taxes on immovable property	4.5	8.8	11.3	13.7	14.0	0.3	0.4	0.4	0.4	0.4
4200 Recurrent taxes on net wealth	6.2	0.4	0.0	0.4	0.4	0.5	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	1.5	3.0	4.4	7.0	6.1	0.1	0.1	0.2	0.2	0.2
4400 Taxes on financial and capital transactions	3.1	5.2	5.3	12.4	13.1	0.2	0.2	0.2	0.4	0.4
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	121.6	215.3	266.1	320.5	323.6	9.3	10.2	10.3	10.1	9.9
5100 Taxes on production, sale, transfer, etc	117.2	208.1	256.9	301.6	311.7	9.0	9.8	10.0	9.5	9.5
5110 General taxes	75.5	140.9	180.5	219.1	226.9	5.8	6.7	7.0	6.9	6.9
5111 Value added taxes	75.5	140.9	180.5	219.1	226.9	5.8	6.7	7.0	6.9	6.9
5120 Taxes on specific goods and services	41.7	67.2	76.1	82.3	84.5	3.2	3.2	2.9	2.6	2.6
5121 Excises	31.2	57.2	63.5	64.9	66.5	2.4	2.7	2.5	2.1	2.0
5200 Taxes on use of goods and perform activities	4.4	7.2	9.2	18.8	11.9	0.3	0.3	0.4	0.6	0.4
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.2	0.2	0.2	2.0	2.0	0.0	0.0	0.0	0.1	0.1
Non-wastable tax credits
Non-wastable tax credits against 1000	..	39.3	46.3	42.9	43.5	..	1.9	1.8	1.4	1.3
Transfer component	..	..	17.7	15.3	15.3	..	..	0.7	0.5	0.5
Tax expenditure component	..	..	28.6	27.6	28.2	..	..	1.1	0.9	0.9
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.
StatLink https://doi.org/10.1787/888934055709

Table 4.22. Germany, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	143.9	234.8	283.0	350.8	363.6	11.0	11.1	11.0	11.1	11.1
1000 Taxes on income, profits and capital gains	58.2	97.9	104.5	153.4	164.1	4.5	4.6	4.1	4.9	5.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	1.2	0.0	0.0	0.4	0.4	0.1	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	84.6	136.9	178.5	197.1	199.1	6.5	6.5	6.9	6.2	6.1
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	97.8	172.1	190.6	279.5	289.0	7.5	8.1	7.4	8.8	8.8
1000 Taxes on income, profits and capital gains	58.2	88.9	97.6	143.0	152.9	4.5	4.2	3.8	4.5	4.7
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	7.0	8.5	9.7	19.4	19.3	0.5	0.4	0.4	0.6	0.6
5000 Taxes on goods and services	32.6	74.6	83.4	117.1	116.9	2.5	3.5	3.2	3.7	3.6
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	38.4	57.0	71.4	100.0	105.4	2.9	2.7	2.8	3.2	3.2
1000 Taxes on income, profits and capital gains	30.9	44.4	55.7	79.9	83.7	2.4	2.1	2.2	2.5	2.6
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	7.2	9.0	11.3	13.7	14.0	0.5	0.4	0.4	0.4	0.4
5000 Taxes on goods and services	0.3	3.4	4.3	6.3	7.5	0.0	0.2	0.2	0.2	0.2
6000 Other taxes	0.2	0.1	0.1	0.2	0.3	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	170.4	299.4	354.0	445.0	466.5	13.0	14.1	13.7	14.1	14.2
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	170.4	299.4	354.0	445.0	466.5	13.0	14.1	13.7	14.1	14.2
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.
StatLink https://doi.org/10.1787/888934055728

Table 4.23. Greece, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	11.5	47.2	72.4	68.3	70.1	25.2	33.4	32.0	38.7	38.9
1000 Taxes on income, profits and capital gains	2.3	12.7	16.0	16.0	16.0	5.0	9.0	7.1	9.1	8.9
1100 Of individuals	1.6	6.1	9.0	10.4	11.2	3.6	4.3	4.0	5.9	6.2
1200 Corporate	0.6	5.6	5.7	4.4	3.5	1.4	4.0	2.5	2.5	1.9
1300 Unallocable between 1100 and 1200	0.0	0.9	1.2	1.2	1.2	0.1	0.6	0.5	0.7	0.7
2000 Social security contributions	3.5	14.3	24.7	19.3	20.7	7.6	10.1	10.9	10.9	11.5
2100 Employees	1.7	7.6	13.3	11.6	12.2	3.8	5.4	5.9	6.6	6.8
2200 Employers	1.7	6.7	11.5	7.7	8.5	3.8	4.7	5.1	4.4	4.7
2300 Self-employed or non-employed	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.1	0.0	0.0	0.0	0.0	0.2	0.0	0.0	0.0	0.0
4000 Taxes on property	0.5	3.6	3.7	5.5	5.6	1.2	2.6	1.7	3.1	3.1
4100 Recurrent taxes on immovable property	0.0	0.4	0.6	3.7	3.7	0.0	0.3	0.2	2.1	2.0
4200 Recurrent taxes on net wealth	0.0	0.7	1.3	1.1	1.2	0.0	0.5	0.6	0.6	0.6
4300 Estate, inheritance and gift taxes	0.1	0.4	0.2	0.1	0.2	0.3	0.3	0.1	0.1	0.1
4400 Taxes on financial and capital transactions	0.4	2.0	1.1	0.5	0.6	0.8	1.4	0.5	0.3	0.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.1	0.6	0.0	0.0	0.0	0.1	0.3	0.0	0.0
5000 Taxes on goods and services	5.1	16.4	27.7	27.3	27.6	11.2	11.6	12.3	15.5	15.3
5100 Taxes on production, sale, transfer, etc	4.9	14.6	25.2	23.2	23.3	10.7	10.3	11.2	13.1	12.9
5110 General taxes	3.0	9.2	16.5	14.6	14.9	6.7	6.5	7.3	8.3	8.3
5111 Value added taxes	2.8	8.9	16.0	14.3	14.6	6.2	6.3	7.1	8.1	8.1
5120 Taxes on specific goods and services	1.8	5.3	8.6	8.4	8.2	3.9	3.8	3.8	4.8	4.6
5121 Excises	1.4	4.1	7.6	7.1	6.9	3.0	2.9	3.3	4.0	3.8
5200 Taxes on use of goods and perform activities	0.2	1.3	1.7	3.2	3.4	0.5	0.9	0.7	1.8	1.9
5300 Unallocable between 5100 and 5200	0.0	0.5	0.8	1.0	0.9	0.0	0.4	0.3	0.5	0.5
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".
Source: Ministry of Finance, General accounting Office, 20th Directorate of Budget except the heading 2000 provided by the National Statistics Bureau.
StatLink https://doi.org/10.1787/888934055747

Table 4.24. Greece, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	7.8	31.9	46.5	47.6	47.3	17.1	22.6	20.6	27.0	26.2
1000 Taxes on income, profits and capital gains	2.3	12.7	15.9	16.0	16.0	5.0	9.0	7.0	9.1	8.9
2000 Social security contributions	0.0	0.7	1.3	0.7	0.1	0.1	0.5	0.6	0.4	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.5	2.6	2.1	3.9	4.0	1.2	1.8	0.9	2.2	2.2
5000 Taxes on goods and services	4.9	16.0	27.1	27.0	27.3	10.9	11.3	12.0	15.3	15.1
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	0.1	1.0	1.7	1.6	1.7	0.3	0.7	0.8	0.9	0.9
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.1	0.0	0.0	0.0	0.0	0.2	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.8	1.5	1.5	1.6	0.0	0.6	0.7	0.9	0.9
5000 Taxes on goods and services	0.1	0.2	0.2	0.1	0.1	0.1	0.1	0.1	0.1	0.1
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	3.4	14.1	24.0	18.7	20.8	7.5	10.0	10.6	10.6	11.5
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	3.4	13.6	23.4	18.6	20.7	7.5	9.6	10.4	10.5	11.5
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.2	0.1	0.0	0.0	0.0	0.1	0.1	0.0	0.0
5000 Taxes on goods and services	0.0	0.3	0.4	0.1	0.1	0.0	0.2	0.2	0.1	0.1
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government".
Source: Ministry of Finance, General accounting Office, 20th Directorate of Budget except the heading 2000 provided by the National Statistics Bureau.
StatLink https://doi.org/10.1787/888934055766

Table 4.25. Hungary, tax revenue and % of GDP by selected tax category
	Billion HUF					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	5 140.6	10 145.5	13 887.6	14 642.3	..	38.5	37.3	39.1	38.2
1000 Taxes on income, profits and capital gains	..	1 247.4	2 098.6	2 684.6	2 873.6	..	9.3	7.7	7.6	7.5
1100 Of individuals	..	954.7	1 768.8	1 853.4	2 075.2	..	7.2	6.5	5.2	5.4
1200 Corporate	..	292.7	329.7	831.1	798.3	..	2.2	1.2	2.3	2.1
1300 Unallocable between 1100 and 1200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	1 506.8	3 184.2	4 613.9	4 704.1	..	11.3	11.7	13.0	12.3
2100 Employees	..	275.3	1 069.1	1 989.8	2 344.7	..	2.1	3.9	5.6	6.1
2200 Employers	..	1 213.2	2 047.6	2 594.2	2 329.0	..	9.1	7.5	7.3	6.1
2300 Self-employed or non-employed	..	0.9	21.2	0.0	0.0	..	0.0	0.1	0.0	0.0
2400 Unallocable between 2100, 2200 and 2300	..	17.4	46.3	30.0	30.4	..	0.1	0.2	0.1	0.1
3000 Taxes on payroll and workforce	..	183.4	116.0	220.8	275.6	..	1.4	0.4	0.6	0.7
4000 Taxes on property	..	89.0	312.1	391.9	410.7	..	0.7	1.1	1.1	1.1
4100 Recurrent taxes on immovable property	..	30.8	92.5	210.3	218.1	..	0.2	0.3	0.6	0.6
4200 Recurrent taxes on net wealth	..	0.0	135.7	59.8	53.4	..	0.0	0.5	0.2	0.1
4300 Estate, inheritance and gift taxes	..	5.5	6.3	8.3	9.4	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	52.8	77.6	113.6	129.8	..	0.4	0.3	0.3	0.3
4500 Non-recurrent taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	2 081.1	4 350.3	5 882.8	6 285.4	..	15.6	16.0	16.6	16.4
5100 Taxes on production, sale, transfer, etc	..	2 052.4	4 238.8	5 735.5	6 136.1	..	15.4	15.6	16.2	16.0
5110 General taxes	..	1 340.6	3 010.8	4 104.6	4 460.3	..	10.0	11.1	11.6	11.6
5111 Value added taxes	..	1 153.7	2 325.6	3 297.2	3 625.1	..	8.6	8.5	9.3	9.5
5120 Taxes on specific goods and services	..	711.8	1 228.0	1 630.9	1 675.8	..	5.3	4.5	4.6	4.4
5121 Excises	..	533.5	929.9	1 150.6	1 157.6	..	4.0	3.4	3.2	3.0
5200 Taxes on use of goods and perform activities	..	28.7	111.6	147.3	149.3	..	0.2	0.4	0.4	0.4
5300 Unallocable between 5100 and 5200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	32.9	59.4	52.1	47.6	..	0.2	0.2	0.1	0.1
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934055785

Table 4.26. Hungary, tax revenue and % of GDP by level of government and main taxes
	Billion HUF					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	3 316.0	6 391.5	8 409.8	9 134.9	..	24.8	23.5	23.7	23.8
1000 Taxes on income, profits and capital gains	..	1 230.8	2 064.3	2 551.8	2 750.2	..	9.2	7.6	7.2	7.2
2000 Social security contributions	..	136.6	182.0	244.4	353.2	..	1.0	0.7	0.7	0.9
3000 Taxes on payroll and workforce	..	15.4	103.1	212.2	262.9	..	0.1	0.4	0.6	0.7
4000 Taxes on property	..	29.1	182.8	236.7	247.7	..	0.2	0.7	0.7	0.6
5000 Taxes on goods and services	..	1 878.3	3 799.9	5 126.1	5 483.3	..	14.1	14.0	14.5	14.3
6000 Other taxes	..	25.8	59.4	38.6	37.7	..	0.2	0.2	0.1	0.1
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	266.0	652.2	805.7	846.2	..	2.0	2.4	2.3	2.2
1000 Taxes on income, profits and capital gains	..	2.2	0.1	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	1.2	1.2	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	59.9	129.3	155.2	163.0	..	0.4	0.5	0.4	0.4
5000 Taxes on goods and services	..	202.8	521.6	650.4	683.2	..	1.5	1.9	1.8	1.8
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	..	1 558.6	3 076.2	4 629.7	4 614.9	..	11.7	11.3	13.1	12.0
1000 Taxes on income, profits and capital gains	..	14.5	34.2	132.7	123.4	..	0.1	0.1	0.4	0.3
2000 Social security contributions	..	1 370.2	3 002.2	4 369.5	4 350.9	..	10.3	11.0	12.3	11.3
3000 Taxes on payroll and workforce	..	166.9	11.7	8.6	12.8	..	1.3	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	28.1	105.4	118.0	..	0.0	0.1	0.3	0.3
6000 Other taxes	..	7.0	0.0	13.4	9.9	..	0.1	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934055804

Table 4.27. Iceland, tax revenue and % of GDP by selected tax category
	Billion ISK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	114.9	254.6	540.3	1 265.6	981.4	30.4	36.0	32.3	50.8	37.5
1000 Taxes on income, profits and capital gains	34.1	101.5	239.7	429.5	482.6	9.0	14.3	14.3	17.2	18.4
1100 Of individuals	30.9	88.5	197.3	337.5	373.0	8.2	12.5	11.8	13.5	14.3
1200 Corporate	3.2	8.4	14.6	62.2	80.0	0.8	1.2	0.9	2.5	3.1
1300 Unallocable between 1100 and 1200	0.0	4.6	27.7	29.9	29.6	0.0	0.7	1.7	1.2	1.1
2000 Social security contributions	3.6	19.7	63.6	85.4	89.6	1.0	2.8	3.8	3.4	3.4
2100 Employees	0.3	..	..	..	..	0.1	..	..	..	..
2200 Employers	3.3	..	..	..	..	0.9	..	..	..	..
2300 Self-employed or non-employed	0.0	..	..	..	..	0.0	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0.0	19.7	63.6	85.4	89.6	0.0	2.8	3.8	3.4	3.4
3000 Taxes on payroll and workforce	4.1	0.2	2.8	7.4	7.9	1.1	0.0	0.2	0.3	0.3
4000 Taxes on property	9.7	20.0	38.1	432.6	54.0	2.6	2.8	2.3	17.4	2.1
4100 Recurrent taxes on immovable property	4.1	10.1	28.5	38.7	43.4	1.1	1.4	1.7	1.6	1.7
4200 Recurrent taxes on net wealth	2.4	5.2	3.8	0.4	0.3	0.6	0.7	0.2	0.0	0.0
4300 Estate, inheritance and gift taxes	0.2	0.8	2.6	3.7	4.3	0.1	0.1	0.2	0.1	0.2
4400 Taxes on financial and capital transactions	2.9	3.1	2.7	4.9	4.6	0.8	0.4	0.2	0.2	0.2
4500 Non-recurrent taxes	0.0	0.1	0.1	384.6	0.5	0.0	0.0	0.0	15.4	0.0
4600 Other recurrent taxes on property	0.0	0.7	0.3	0.4	0.9	0.0	0.1	0.0	0.0	0.0
5000 Taxes on goods and services	58.9	112.2	190.1	295.8	330.8	15.6	15.9	11.4	11.9	12.6
5100 Taxes on production, sale, transfer, etc	56.6	100.7	179.0	277.1	311.2	15.0	14.2	10.7	11.1	11.9
5110 General taxes	37.1	72.7	122.4	205.4	234.0	9.8	10.3	7.3	8.2	8.9
5111 Value added taxes	32.7	72.7	122.4	205.4	234.0	8.7	10.3	7.3	8.2	8.9
5120 Taxes on specific goods and services	19.5	28.0	56.6	71.7	77.2	5.2	4.0	3.4	2.9	3.0
5121 Excises	2.3	23.6	46.7	61.7	67.7	0.6	3.3	2.8	2.5	2.6
5200 Taxes on use of goods and perform activities	2.4	11.6	11.1	18.8	19.6	0.6	1.6	0.7	0.8	0.7
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	4.5	1.0	6.0	14.9	16.4	1.2	0.1	0.4	0.6	0.6
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	1.6	2.8	..	..	..	0.1	0.1
Transfer component	..	..	..	1.3	2.3	..	..	..	0.1	0.1
Tax expenditure component	..	..	..	0.3	0.4	..	..	..	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The 2016 figure for Iceland includes the one-off revenues from stability contributions.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934055823

Table 4.28. Iceland, tax revenue and % of GDP by level of government and main taxes
	Billion ISK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	91.6	195.1	402.3	1 030.2	721.7	24.3	27.6	24.1	41.4	27.6
1000 Taxes on income, profits and capital gains	19.9	55.5	132.9	240.8	274.6	5.3	7.8	7.9	9.7	10.5
2000 Social security contributions	3.6	19.7	63.6	85.4	89.6	1.0	2.8	3.8	3.4	3.4
3000 Taxes on payroll and workforce	4.1	0.2	2.8	7.4	7.9	1.1	0.0	0.2	0.3	0.3
4000 Taxes on property	6.0	9.9	9.7	394.1	10.8	1.6	1.4	0.6	15.8	0.4
5000 Taxes on goods and services	57.7	108.9	187.4	287.6	322.3	15.3	15.4	11.2	11.5	12.3
6000 Other taxes	0.4	1.0	6.0	14.9	16.4	0.1	0.1	0.4	0.6	0.6
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	23.3	59.4	138.0	235.4	259.7	6.2	8.4	8.2	9.5	9.9
1000 Taxes on income, profits and capital gains	14.2	46.0	106.8	188.7	208.0	3.8	6.5	6.4	7.6	7.9
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	3.7	10.1	28.4	38.5	43.2	1.0	1.4	1.7	1.5	1.7
5000 Taxes on goods and services	1.2	3.3	2.8	8.2	8.5	0.3	0.5	0.2	0.3	0.3
6000 Other taxes	4.1	0.0	0.0	0.0	0.0	1.1	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The 2016 figure for Iceland includes the one-off revenues from stability contributions.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934055842

Table 4.29. Ireland, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	12.3	33.3	45.3	63.5	66.9	32.4	30.8	27.0	23.4	22.5
1000 Taxes on income, profits and capital gains	4.7	14.6	17.5	27.4	29.1	12.3	13.4	10.5	10.1	9.8
1100 Of individuals	4.1	10.6	13.6	20.0	20.9	10.7	9.8	8.1	7.4	7.0
1200 Corporate	0.6	3.9	3.9	7.4	8.2	1.6	3.6	2.4	2.7	2.8
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	1.7	3.9	8.4	10.7	11.4	4.6	3.6	5.0	3.9	3.9
2100 Employees	0.6	0.9	3.2	3.5	3.7	1.5	0.9	1.9	1.3	1.3
2200 Employers	1.1	2.8	4.9	6.7	7.2	2.9	2.6	2.9	2.4	2.4
2300 Self-employed or non-employed	0.1	0.2	0.3	0.6	0.5	0.2	0.2	0.2	0.2	0.2
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.2	0.0	0.3	0.4	0.4	0.4	0.0	0.2	0.1	0.1
4000 Taxes on property	0.6	1.9	2.4	3.8	3.8	1.5	1.8	1.4	1.4	1.3
4100 Recurrent taxes on immovable property	0.3	0.6	1.3	1.8	1.8	0.8	0.5	0.8	0.7	0.6
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.0	0.2	0.2	0.4	0.4	0.1	0.2	0.1	0.2	0.2
4400 Taxes on financial and capital transactions	0.2	1.1	0.8	1.6	1.5	0.6	1.0	0.5	0.6	0.5
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	5.1	12.7	16.4	20.7	21.7	13.6	11.7	9.8	7.6	7.3
5100 Taxes on production, sale, transfer, etc	4.9	12.2	15.1	18.7	19.7	13.0	11.2	9.0	6.9	6.6
5110 General taxes	2.5	7.6	10.1	12.8	13.1	6.6	7.1	6.0	4.7	4.4
5111 Value added taxes	2.5	7.6	10.1	12.8	13.1	6.6	7.1	6.0	4.7	4.4
5120 Taxes on specific goods and services	2.4	4.5	5.0	5.9	6.6	6.4	4.2	3.0	2.2	2.2
5121 Excises	2.1	4.4	4.9	5.8	6.2	5.5	4.1	2.9	2.1	2.1
5200 Taxes on use of goods and perform activities	0.2	0.6	1.3	1.9	2.0	0.5	0.5	0.8	0.7	0.7
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	1.1	0.5	0.5	..	..	0.6	0.2	0.2
Transfer component	..	..	0.0	0.0	0.0	..	..	0.0	0.0	0.0
Tax expenditure component	..	..	1.1	0.5	0.5	..	..	0.6	0.2	0.2
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Annual Report of he Revenue Commissioners, Financial Accounts and National Income and Expenditure Accounts.
StatLink https://doi.org/10.1787/888934055861

Table 4.30. Ireland, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	10.1	28.7	36.9	52.3	55.2	26.7	26.5	22.0	19.3	18.6
1000 Taxes on income, profits and capital gains	4.7	14.6	17.5	27.4	29.1	12.3	13.4	10.5	10.1	9.8
2000 Social security contributions	0.1	0.1	1.5	1.4	1.5	0.2	0.1	0.9	0.5	0.5
3000 Taxes on payroll and workforce	0.2	0.0	0.3	0.4	0.4	0.4	0.0	0.2	0.1	0.1
4000 Taxes on property	0.3	1.3	1.1	2.5	2.5	0.7	1.2	0.6	0.9	0.8
5000 Taxes on goods and services	5.0	12.7	16.4	20.7	21.7	13.1	11.7	9.8	7.6	7.3
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	0.3	0.7	1.5	1.4	1.4	0.9	0.6	0.9	0.5	0.5
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.1	0.2	0.1	0.1	0.1	0.1	0.1	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.3	0.6	1.3	1.4	1.3	0.8	0.5	0.8	0.5	0.5
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	1.6	3.8	6.7	9.2	9.8	4.3	3.5	4.0	3.4	3.3
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	1.6	3.8	6.7	9.2	9.8	4.3	3.5	4.0	3.4	3.3
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Annual Report of he Revenue Commissioners, Financial Accounts and National Income and Expenditure Accounts.
StatLink https://doi.org/10.1787/888934055880

Table 4.31. Israel, tax revenue and % of GDP by selected tax category
	Billion ILS					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	188.3	268.6	381.6	413.4	..	34.9	30.7	31.1	32.5
1000 Taxes on income, profits and capital gains	..	74.6	78.3	120.5	146.9	..	13.8	9.0	9.8	11.6
1100 Of individuals	..	54.8	48.2	75.6	85.4	..	10.2	5.5	6.2	6.7
1200 Corporate	..	18.0	23.1	37.8	41.9	..	3.3	2.6	3.1	3.3
1300 Unallocable between 1100 and 1200	..	1.8	6.9	7.1	19.6	..	0.3	0.8	0.6	1.5
2000 Social security contributions	..	27.6	45.3	63.5	66.8	..	5.1	5.2	5.2	5.3
2100 Employees	..	15.8	27.8	35.9	37.9	..	2.9	3.2	2.9	3.0
2200 Employers	..	8.2	11.4	19.5	20.6	..	1.5	1.3	1.6	1.6
2300 Self-employed or non-employed	..	3.6	6.1	8.1	8.3	..	0.7	0.7	0.7	0.7
2400 Unallocable between 2100, 2200 and 2300	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	6.8	10.3	14.1	15.2	..	1.3	1.2	1.1	1.2
4000 Taxes on property	..	16.9	28.8	39.2	41.3	..	3.1	3.3	3.2	3.2
4100 Recurrent taxes on immovable property	..	11.3	18.8	24.4	24.9	..	2.1	2.1	2.0	2.0
4200 Recurrent taxes on net wealth	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	3.2	4.1	6.6	6.6	..	0.6	0.5	0.5	0.5
4500 Non-recurrent taxes	..	2.4	6.0	8.2	9.8	..	0.5	0.7	0.7	0.8
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	62.4	105.9	144.3	143.2	..	11.6	12.1	11.8	11.3
5100 Taxes on production, sale, transfer, etc	..	57.9	98.1	134.4	133.3	..	10.7	11.2	11.0	10.5
5110 General taxes	..	49.9	79.9	112.9	111.0	..	9.3	9.1	9.2	8.7
5111 Value added taxes	..	39.8	65.5	92.0	94.5	..	7.4	7.5	7.5	7.4
5120 Taxes on specific goods and services	..	8.0	18.1	21.6	22.3	..	1.5	2.1	1.8	1.8
5121 Excises	..	6.6	15.5	18.3	19.3	..	1.2	1.8	1.5	1.5
5200 Taxes on use of goods and perform activities	..	4.5	7.8	9.9	9.9	..	0.8	0.9	0.8	0.8
5300 Unallocable between 5100 and 5200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	0.1	1.3	1.6	..	..	0.0	0.1	0.1
Transfer component	..	..	0.1	1.2	1.6	..	..	0.0	0.1	0.1
Tax expenditure component	..	..	0.0	0.1	0.0	..	..	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.
Source: Israel Central Bureau of Statistics and Israel Ministry of Finance.
StatLink https://doi.org/10.1787/888934055899

Table 4.32. Israel, tax revenue and % of GDP by level of government and main taxes
	Billion ILS					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	148.0	199.9	288.1	315.1	..	27.5	22.9	23.5	24.8
1000 Taxes on income, profits and capital gains	..	74.6	78.3	120.5	146.9	..	13.8	9.0	9.8	11.6
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	6.8	10.3	14.1	15.2	..	1.3	1.2	1.1	1.2
4000 Taxes on property	..	4.8	6.6	10.7	11.3	..	0.9	0.8	0.9	0.9
5000 Taxes on goods and services	..	61.8	104.7	142.9	141.7	..	11.5	12.0	11.6	11.1
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	12.7	23.4	30.0	31.5	..	2.4	2.7	2.4	2.5
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	12.1	22.2	28.5	30.0	..	2.2	2.5	2.3	2.4
5000 Taxes on goods and services	..	0.6	1.1	1.5	1.5	..	0.1	0.1	0.1	0.1
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	..	27.6	45.3	63.5	66.8	..	5.1	5.2	5.2	5.3
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	27.6	45.3	63.5	66.8	..	5.1	5.2	5.2	5.3
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.
Source: Israel Central Bureau of Statistics and Israel Ministry of Finance.
StatLink https://doi.org/10.1787/888934055918

Table 4.33. Italy, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	265.1	503.1	671.9	714.9	727.8	36.4	40.6	41.9	42.3	42.1
1000 Taxes on income, profits and capital gains	96.7	166.9	219.5	228.4	230.9	13.3	13.5	13.7	13.5	13.4
1100 Of individuals	69.7	124.9	180.5	183.7	187.0	9.6	10.1	11.3	10.9	10.8
1200 Corporate	26.6	34.7	36.7	36.3	36.3	3.7	2.8	2.3	2.1	2.1
1300 Unallocable between 1100 and 1200	0.4	7.3	2.3	8.3	7.6	0.1	0.6	0.1	0.5	0.4
2000 Social security contributions	87.3	143.6	209.1	215.9	220.6	12.0	11.6	13.0	12.8	12.8
2100 Employees	16.8	27.3	37.6	40.0	40.9	2.3	2.2	2.3	2.4	2.4
2200 Employers	62.5	99.9	144.3	144.0	147.3	8.6	8.1	9.0	8.5	8.5
2300 Self-employed or non-employed	8.0	16.4	27.2	31.9	32.4	1.1	1.3	1.7	1.9	1.9
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.9	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0
4000 Taxes on property	6.0	23.4	32.4	46.9	44.9	0.8	1.9	2.0	2.8	2.6
4100 Recurrent taxes on immovable property	0.0	9.4	9.7	21.7	22.1	0.0	0.8	0.6	1.3	1.3
4200 Recurrent taxes on net wealth	0.0	0.0	2.1	0.4	0.4	0.0	0.0	0.1	0.0	0.0
4300 Estate, inheritance and gift taxes	0.4	1.0	0.5	0.7	0.8	0.1	0.1	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	5.6	12.3	17.4	17.7	17.7	0.8	1.0	1.1	1.0	1.0
4500 Non-recurrent taxes	0.0	0.1	0.9	4.2	1.1	0.0	0.0	0.1	0.3	0.1
4600 Other recurrent taxes on property	0.0	0.6	1.9	2.2	2.8	0.0	0.0	0.1	0.1	0.2
5000 Taxes on goods and services	74.3	140.3	176.6	201.3	206.9	10.2	11.3	11.0	11.9	12.0
5100 Taxes on production, sale, transfer, etc	67.1	125.7	158.5	176.4	181.5	9.2	10.1	9.9	10.4	10.5
5110 General taxes	38.9	77.5	97.6	102.4	107.9	5.3	6.3	6.1	6.1	6.2
5111 Value added taxes	38.9	77.5	97.6	102.4	107.9	5.3	6.3	6.1	6.1	6.2
5120 Taxes on specific goods and services	28.0	48.3	61.0	74.0	73.6	3.9	3.9	3.8	4.4	4.3
5121 Excises	20.3	31.5	36.4	48.4	46.8	2.8	2.5	2.3	2.9	2.7
5200 Taxes on use of goods and perform activities	4.5	8.5	10.5	13.3	13.2	0.6	0.7	0.7	0.8	0.8
5300 Unallocable between 5100 and 5200	2.7	6.1	7.6	11.7	12.2	0.4	0.5	0.5	0.7	0.7
6000 Other taxes	0.0	27.3	31.9	20.2	22.3	0.0	2.2	2.0	1.2	1.3
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	0.0	12.6	10.3	..	..	0.0	0.7	0.6
Transfer component	..	..	0.1	3.7	1.2	..	..	0.0	0.2	0.1
Tax expenditure component	..	..	-0.1	8.9	9.1	..	..	0.0	0.5	0.5
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministero dell’economia e delle finanze; Istituto nazionale di statistica.
StatLink https://doi.org/10.1787/888934055937

Table 4.34. Italy, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	168.9	280.8	357.3	388.4	389.9	23.2	22.7	22.3	23.0	22.6
1000 Taxes on income, profits and capital gains	92.7	154.2	193.9	197.6	197.7	12.7	12.4	12.1	11.7	11.4
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.9	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0
4000 Taxes on property	6.0	12.9	21.0	26.5	24.1	0.8	1.0	1.3	1.6	1.4
5000 Taxes on goods and services	69.3	113.6	142.5	164.4	168.0	9.5	9.2	8.9	9.7	9.7
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	7.7	77.2	103.2	107.7	112.7	1.1	6.2	6.4	6.4	6.5
1000 Taxes on income, profits and capital gains	4.0	12.7	25.6	30.8	33.1	0.6	1.0	1.6	1.8	1.9
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	10.5	11.5	20.4	20.8	0.0	0.8	0.7	1.2	1.2
5000 Taxes on goods and services	3.7	26.7	34.2	36.2	36.6	0.5	2.2	2.1	2.1	2.1
6000 Other taxes	0.0	27.3	31.9	20.2	22.3	0.0	2.2	2.0	1.2	1.3
Social Security Funds
Total tax revenue	87.3	143.6	209.1	215.9	220.6	12.0	11.6	13.0	12.8	12.8
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	87.3	143.6	209.1	215.9	220.6	12.0	11.6	13.0	12.8	12.8
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministero dell’economia e delle finanze; Istituto nazionale di statistica.
StatLink https://doi.org/10.1787/888934055956

Table 4.35. Japan, tax revenue and % of GDP by selected tax category
	Billion JPY					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	130 842.7	136 235.8	132 484.3	164 962.9	171 751.4	28.2	25.8	26.5	30.7	31.4
1000 Taxes on income, profits and capital gains	65 681.6	47 398.2	40 034.3	50 447.7	52 657.9	14.2	9.0	8.0	9.4	9.6
1100 Of individuals	36 393.6	28 677.3	24 662.7	30 669.6	32 324.6	7.8	5.4	4.9	5.7	5.9
1200 Corporate	29 288.0	18 720.9	15 371.6	19 778.1	20 333.3	6.3	3.5	3.1	3.7	3.7
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	34 612.6	47 968.3	54 460.6	66 614.3	68 561.7	7.5	9.1	10.9	12.4	12.5
2100 Employees	13 895.0	19 829.9	23 592.6	29 311.4	30 339.9	3.0	3.8	4.7	5.5	5.5
2200 Employers	16 648.8	22 455.5	24 674.2	30 560.4	31 636.6	3.6	4.2	4.9	5.7	5.8
2300 Self-employed or non-employed	4 068.8	5 682.9	6 193.8	6 742.5	6 585.2	0.9	1.1	1.2	1.3	1.2
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	12 296.3	14 294.4	12 878.3	13 772.3	14 073.1	2.7	2.7	2.6	2.6	2.6
4100 Recurrent taxes on immovable property	7 098.5	10 413.7	10 225.0	10 165.1	10 323.1	1.5	2.0	2.0	1.9	1.9
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	1 918.0	1 782.2	1 250.4	2 131.4	2 292.0	0.4	0.3	0.3	0.4	0.4
4400 Taxes on financial and capital transactions	3 279.8	2 098.5	1 402.9	1 475.8	1 458.0	0.7	0.4	0.3	0.3	0.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	17 916.8	26 227.2	24 730.2	33 711.0	36 031.3	3.9	5.0	5.0	6.3	6.6
5100 Taxes on production, sale, transfer, etc	15 646.5	23 180.2	22 160.4	31 254.2	33 581.7	3.4	4.4	4.4	5.8	6.1
5110 General taxes	5 778.3	12 350.3	12 675.2	21 931.0	22 249.2	1.2	2.3	2.5	4.1	4.1
5111 Value added taxes	5 778.3	12 350.3	12 675.2	21 931.0	22 249.2	1.2	2.3	2.5	4.1	4.1
5120 Taxes on specific goods and services	9 868.2	10 829.9	9 485.2	9 323.2	11 332.5	2.1	2.0	1.9	1.7	2.1
5121 Excises	8 637.2	9 837.0	8 622.4	8 315.9	10 241.0	1.9	1.9	1.7	1.5	1.9
5200 Taxes on use of goods and perform activities	2 270.3	3 047.0	2 569.8	2 456.8	2 449.6	0.5	0.6	0.5	0.5	0.4
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	335.4	347.7	381.1	417.6	427.4	0.1	0.1	0.1	0.1	0.1
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Tax Bureau, Ministry of Finance.
StatLink https://doi.org/10.1787/888934055975

Table 4.36. Japan, tax revenue and % of GDP by level of government and main taxes
	Billion JPY					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	62 779.7	52 720.8	43 707.4	58 956.3	64 284.1	13.5	10.0	8.8	11.0	11.7
1000 Taxes on income, profits and capital gains	44 379.1	30 536.2	23 372.1	30 721.4	33 782.5	9.6	5.8	4.7	5.7	6.2
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	4 601.6	3 314.9	2 274.5	3 210.5	3 343.5	1.0	0.6	0.5	0.6	0.6
5000 Taxes on goods and services	13 799.0	18 869.7	18 060.9	25 024.4	27 158.1	3.0	3.6	3.6	4.7	5.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	33 450.4	35 546.7	34 316.3	39 392.3	38 905.6	7.2	6.7	6.9	7.3	7.1
1000 Taxes on income, profits and capital gains	21 302.5	16 862.0	16 662.3	19 726.3	18 875.4	4.6	3.2	3.3	3.7	3.4
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	7 694.7	10 979.5	10 603.8	10 561.8	10 729.6	1.7	2.1	2.1	2.0	2.0
5000 Taxes on goods and services	4 117.8	7 357.5	6 669.2	8 686.6	8 873.2	0.9	1.4	1.3	1.6	1.6
6000 Other taxes	335.4	347.7	381.1	417.6	427.4	0.1	0.1	0.1	0.1	0.1
Social Security Funds
Total tax revenue	34 612.6	47 968.3	54 460.6	66 614.3	68 561.7	7.5	9.1	10.9	12.4	12.5
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	34 612.6	47 968.3	54 460.6	66 614.3	68 561.7	7.5	9.1	10.9	12.4	12.5
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Tax Bureau, Ministry of Finance.
StatLink https://doi.org/10.1787/888934055994

Table 4.37. Korea, tax revenue and % of GDP by selected tax category
	Billion KRW					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	37 261.7	136 295.0	295 968.0	430 752.0	465 470.0	18.8	21.5	23.4	26.2	26.9
1000 Taxes on income, profits and capital gains	12 203.5	39 254.0	82 905.0	134 503.0	149 420.0	6.2	6.2	6.6	8.2	8.6
1100 Of individuals	7 440.4	19 950.0	42 098.0	75 711.0	83 121.0	3.8	3.1	3.3	4.6	4.8
1200 Corporate	4 756.6	19 271.0	40 807.0	58 792.0	66 299.0	2.4	3.0	3.2	3.6	3.8
1300 Unallocable between 1100 and 1200	6.5	33.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	3 760.0	22 759.0	69 090.0	112 658.0	119 676.0	1.9	3.6	5.5	6.9	6.9
2100 Employees	1 464.0	8 578.0	28 213.0	48 077.0	51 125.0	0.7	1.4	2.2	2.9	3.0
2200 Employers	1 694.0	9 409.0	30 856.0	51 190.0	54 063.0	0.9	1.5	2.4	3.1	3.1
2300 Self-employed or non-employed	602.0	4 772.0	10 021.0	13 391.0	14 488.0	0.3	0.8	0.8	0.8	0.8
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	152.8	258.0	714.0	1 293.0	1 376.0	0.1	0.0	0.1	0.1	0.1
4000 Taxes on property	4 388.9	16 846.0	33 516.0	49 820.0	54 406.0	2.2	2.7	2.6	3.0	3.1
4100 Recurrent taxes on immovable property	980.0	3 385.0	9 270.0	13 095.0	14 319.0	0.5	0.5	0.7	0.8	0.8
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	353.9	989.0	3 076.0	5 350.0	6 785.0	0.2	0.2	0.2	0.3	0.4
4400 Taxes on financial and capital transactions	2 959.7	11 935.0	21 170.0	31 375.0	33 302.0	1.5	1.9	1.7	1.9	1.9
4500 Non-recurrent taxes	95.3	537.0	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	16 497.5	52 271.0	99 769.0	121 197.0	129 065.0	8.3	8.2	7.9	7.4	7.5
5100 Taxes on production, sale, transfer, etc	16 023.5	50 023.0	96 573.0	113 644.0	121 293.0	8.1	7.9	7.6	6.9	7.0
5110 General taxes	6 964.4	23 212.0	51 800.0	68 229.0	74 361.0	3.5	3.7	4.1	4.2	4.3
5111 Value added taxes	6 964.4	23 212.0	51 800.0	68 229.0	74 361.0	3.5	3.7	4.1	4.2	4.3
5120 Taxes on specific goods and services	9 059.1	26 811.0	44 773.0	45 415.0	46 932.0	4.6	4.2	3.5	2.8	2.7
5121 Excises	4 923.7	18 155.0	31 340.0	34 762.0	35 779.0	2.5	2.9	2.5	2.1	2.1
5200 Taxes on use of goods and perform activities	473.9	2 248.0	3 196.0	7 553.0	7 772.0	0.2	0.4	0.3	0.5	0.4
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	259.1	4 907.0	9 974.0	11 281.0	11 527.0	0.1	0.8	0.8	0.7	0.7
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance and Economy, Ministry of Home Affairs.
StatLink https://doi.org/10.1787/888934056013

Table 4.38. Korea, tax revenue and % of GDP by level of government and main taxes
	Billion KRW					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	27 140.8	92 935.0	177 718.0	242 562.0	265 385.0	13.7	14.6	14.0	14.8	15.3
1000 Taxes on income, profits and capital gains	11 655.2	35 824.0	75 352.0	121 127.0	134 685.0	5.9	5.6	6.0	7.4	7.8
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	29.3	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	866.3	5 866.0	11 288.0	14 849.0	16 946.0	0.4	0.9	0.9	0.9	1.0
5000 Taxes on goods and services	14 377.5	46 812.0	86 629.0	102 439.0	109 365.0	7.3	7.4	6.8	6.2	6.3
6000 Other taxes	212.5	4 433.0	4 449.0	4 147.0	4 389.0	0.1	0.7	0.4	0.3	0.3
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	6 360.9	20 601.0	49 160.0	75 532.0	80 409.0	3.2	3.2	3.9	4.6	4.6
1000 Taxes on income, profits and capital gains	548.3	3 430.0	7 553.0	13 376.0	14 735.0	0.3	0.5	0.6	0.8	0.9
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	123.5	258.0	714.0	1 293.0	1 376.0	0.1	0.0	0.1	0.1	0.1
4000 Taxes on property	3 522.6	10 980.0	22 228.0	34 971.0	37 460.0	1.8	1.7	1.8	2.1	2.2
5000 Taxes on goods and services	2 120.0	5 459.0	13 140.0	18 758.0	19 700.0	1.1	0.9	1.0	1.1	1.1
6000 Other taxes	46.6	474.0	5 525.0	7 134.0	7 138.0	0.0	0.1	0.4	0.4	0.4
Social Security Funds
Total tax revenue	3 760.0	22 759.0	69 090.0	112 658.0	119 676.0	1.9	3.6	5.5	6.9	6.9
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	3 760.0	22 759.0	69 090.0	112 658.0	119 676.0	1.9	3.6	5.5	6.9	6.9
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance and Economy, Ministry of Home Affairs.
StatLink https://doi.org/10.1787/888934056032

Table 4.39. Latvia, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	2.0	5.2	7.8	8.4	..	29.1	28.8	31.2	31.1
1000 Taxes on income, profits and capital gains	..	0.5	1.3	2.0	2.2	..	7.0	7.2	8.0	8.2
1100 Of individuals	..	0.4	1.1	1.6	1.8	..	5.5	6.2	6.3	6.6
1200 Corporate	..	0.1	0.2	0.4	0.4	..	1.5	1.0	1.7	1.6
1300 Unallocable between 1100 and 1200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.7	1.6	2.1	2.3	..	9.8	8.7	8.3	8.4
2100 Employees	..	0.2	0.4	0.5	0.6	..	2.4	2.2	2.1	2.3
2200 Employers	..	0.5	1.2	1.5	1.6	..	7.3	6.4	6.1	6.0
2300 Self-employed or non-employed	..	0.0	0.0	0.0	0.0	..	0.0	0.1	0.1	0.1
2400 Unallocable between 2100, 2200 and 2300	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.1	0.2	0.3	0.3	..	1.1	0.9	1.1	1.0
4100 Recurrent taxes on immovable property	..	0.1	0.1	0.2	0.2	..	0.9	0.7	0.9	0.8
4200 Recurrent taxes on net wealth	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	0.0	0.0	0.0	0.0	..	0.2	0.1	0.2	0.2
4500 Non-recurrent taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.8	2.1	3.4	3.6	..	11.2	11.9	13.6	13.4
5100 Taxes on production, sale, transfer, etc	..	0.7	2.0	3.2	3.4	..	10.8	11.2	12.9	12.7
5110 General taxes	..	0.5	1.3	2.3	2.4	..	7.0	7.3	9.2	9.0
5111 Value added taxes	..	0.5	1.2	2.0	2.2	..	7.0	6.7	8.1	8.0
5120 Taxes on specific goods and services	..	0.3	0.7	0.9	1.0	..	3.8	3.9	3.8	3.7
5121 Excises	..	0.2	0.6	0.9	0.9	..	3.4	3.6	3.5	3.4
5200 Taxes on use of goods and perform activities	..	0.0	0.1	0.2	0.2	..	0.5	0.7	0.7	0.7
5300 Unallocable between 5100 and 5200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance.
StatLink https://doi.org/10.1787/888934056051

Table 4.40. Latvia, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	1.0	2.5	4.2	4.5	..	14.4	14.2	16.8	16.6
1000 Taxes on income, profits and capital gains	..	0.2	0.4	0.8	0.8	..	3.1	2.2	3.1	3.1
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.2	0.2	0.2	0.2
5000 Taxes on goods and services	..	0.8	2.1	3.4	3.6	..	11.2	11.8	13.5	13.3
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	0.3	1.0	1.5	1.6	..	4.9	5.8	5.9	6.0
1000 Taxes on income, profits and capital gains	..	0.3	0.9	1.2	1.4	..	3.9	5.0	4.9	5.1
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.1	0.1	0.2	0.2	..	0.9	0.7	0.9	0.8
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.1	0.1	0.1	0.1
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	..	0.7	1.6	2.1	2.3	..	9.8	8.7	8.3	8.4
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.7	1.6	2.1	2.3	..	9.8	8.7	8.3	8.4
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance.
StatLink https://doi.org/10.1787/888934056070

Table 4.41. Lithuania, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	4.1	7.9	11.5	12.5	..	30.8	28.3	29.7	29.5
1000 Taxes on income, profits and capital gains	..	1.1	1.3	2.2	2.3	..	8.2	4.6	5.6	5.4
1100 Of individuals	..	1.0	1.0	1.5	1.6	..	7.6	3.6	4.0	3.9
1200 Corporate	..	0.1	0.3	0.6	0.6	..	0.7	1.0	1.6	1.5
1300 Unallocable between 1100 and 1200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	1.3	3.3	4.7	5.2	..	10.1	11.7	12.1	12.3
2100 Employees	..	0.1	0.6	1.0	1.1	..	0.8	2.3	2.5	2.5
2200 Employers	..	1.1	2.1	3.2	3.5	..	8.3	7.5	8.2	8.3
2300 Self-employed or non-employed	..	0.1	0.5	0.5	0.6	..	1.0	1.9	1.4	1.4
2400 Unallocable between 2100, 2200 and 2300	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.1	0.1	0.1	0.1	..	0.5	0.4	0.3	0.3
4100 Recurrent taxes on immovable property	..	0.1	0.1	0.1	0.1	..	0.5	0.4	0.3	0.3
4200 Recurrent taxes on net wealth	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4500 Non-recurrent taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	..	..	0.0	0.0	0.0	..
5000 Taxes on goods and services	..	1.6	3.2	4.4	4.8	..	12.0	11.5	11.4	11.4
5100 Taxes on production, sale, transfer, etc	..	1.5	3.1	4.4	4.7	..	11.5	11.2	11.2	11.2
5110 General taxes	..	1.1	2.2	3.0	3.3	..	8.0	7.8	7.8	7.9
5111 Value added taxes	..	1.0	2.2	3.0	3.3	..	7.4	7.7	7.8	7.8
5120 Taxes on specific goods and services	..	0.5	1.0	1.3	1.4	..	3.5	3.4	3.4	3.3
5121 Excises	..	0.4	0.9	1.2	1.3	..	3.2	3.2	3.2	3.2
5200 Taxes on use of goods and perform activities	..	0.1	0.1	0.1	0.1	..	0.5	0.3	0.2	0.2
5300 Unallocable between 5100 and 5200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".
Source: Ministry of Finance.
StatLink https://doi.org/10.1787/888934056089

Table 4.42. Lithuania, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	2.7	4.5	6.6	7.0	..	20.1	15.9	16.9	16.7
1000 Taxes on income, profits and capital gains	..	1.1	1.3	2.2	2.3	..	8.2	4.6	5.6	5.4
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	1.6	3.2	4.4	4.8	..	11.9	11.4	11.3	11.3
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	0.1	0.1	0.1	0.1	..	0.6	0.5	0.4	0.4
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.1	0.1	0.1	0.1	..	0.5	0.4	0.3	0.3
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.1	0.1	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	..	1.3	3.3	4.7	5.2	..	10.1	11.7	12.1	12.3
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	1.3	3.3	4.7	5.2	..	10.1	11.7	12.1	12.3
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government".
Source: Ministry of Finance.
StatLink https://doi.org/10.1787/888934056108

Table 4.43. Luxembourg, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	3.7	8.5	15.0	20.2	21.4	33.5	36.9	37.4	37.9	38.7
1000 Taxes on income, profits and capital gains	1.5	3.1	5.5	7.4	8.0	13.5	13.5	13.6	14.0	14.4
1100 Of individuals	0.9	1.6	3.2	5.0	5.1	8.1	6.8	7.9	9.4	9.1
1200 Corporate	0.6	1.5	2.3	2.5	2.9	5.4	6.6	5.8	4.6	5.2
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	1.0	2.2	4.4	5.7	6.1	9.2	9.6	10.8	10.8	11.1
2100 Employees	0.4	1.0	2.0	2.6	2.8	3.5	4.3	5.0	4.9	5.0
2200 Employers	0.5	1.0	1.9	2.4	2.6	4.5	4.2	4.7	4.5	4.6
2300 Self-employed or non-employed	0.1	0.3	0.5	0.7	0.8	1.2	1.2	1.2	1.4	1.4
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.3	0.9	1.1	1.9	2.1	2.8	3.9	2.6	3.5	3.7
4100 Recurrent taxes on immovable property	0.0	0.0	0.0	0.0	0.0	0.1	0.1	0.1	0.1	0.1
4200 Recurrent taxes on net wealth	0.2	0.6	0.8	1.4	1.5	1.6	2.7	2.1	2.7	2.7
4300 Estate, inheritance and gift taxes	0.0	0.0	0.1	0.1	0.1	0.1	0.1	0.1	0.2	0.2
4400 Taxes on financial and capital transactions	0.1	0.2	0.2	0.3	0.4	1.0	1.0	0.4	0.6	0.7
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.9	2.2	4.1	5.1	5.2	7.9	9.7	10.2	9.6	9.4
5100 Taxes on production, sale, transfer, etc	0.8	2.2	4.0	5.0	5.1	7.7	9.6	10.0	9.4	9.3
5110 General taxes	0.4	1.1	2.6	3.4	3.4	4.0	4.9	6.4	6.4	6.2
5111 Value added taxes	0.4	1.1	2.6	3.4	3.4	4.0	4.9	6.4	6.4	6.2
5120 Taxes on specific goods and services	0.4	1.1	1.5	1.6	1.7	3.7	4.7	3.7	3.1	3.1
5121 Excises	0.4	1.0	1.4	1.4	1.4	3.3	4.5	3.5	2.7	2.6
5200 Taxes on use of goods and perform activities	0.0	0.0	0.1	0.1	0.1	0.2	0.1	0.2	0.2	0.2
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	0.2	0.2	..	..	..	0.4	0.4
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: General account of the State.
StatLink https://doi.org/10.1787/888934056127

Table 4.44. Luxembourg, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	2.4	5.8	10.1	13.7	14.4	22.1	25.3	25.2	25.8	26.1
1000 Taxes on income, profits and capital gains	1.3	2.6	4.9	6.7	7.2	11.6	11.5	12.1	12.6	12.9
2000 Social security contributions	0.0	0.1	0.1	0.2	0.2	0.1	0.3	0.3	0.3	0.3
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.3	0.9	1.0	1.8	2.0	2.6	3.8	2.5	3.4	3.6
5000 Taxes on goods and services	0.8	2.2	4.1	5.0	5.1	7.7	9.7	10.2	9.4	9.2
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.1	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	0.2	0.5	0.7	0.8	0.9	2.1	2.1	1.6	1.5	1.6
1000 Taxes on income, profits and capital gains	0.2	0.5	0.6	0.7	0.8	1.9	2.0	1.5	1.3	1.5
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.1	0.1	0.2	0.1	0.1	0.1	0.1
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	1.0	2.2	4.2	5.6	6.0	9.1	9.3	10.5	10.5	10.8
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	1.0	2.2	4.2	5.6	6.0	9.1	9.3	10.5	10.5	10.8
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: General account of the State.
StatLink https://doi.org/10.1787/888934056146

Table 4.45. Mexico, tax revenue and % of GDP by selected tax category
	Billion MXN					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	102.0	767.2	1 716.2	3 343.3	3 527.1	12.1	11.5	12.8	16.6	16.1
1000 Taxes on income, profits and capital gains	34.7	276.5	683.6	1 427.1	1 572.0	4.1	4.1	5.1	7.1	7.2
1100 Of individuals	..	..	313.5	681.8	754.1	..	..	2.3	3.4	3.4
1200 Corporate	..	..	246.7	700.9	769.2	..	..	1.8	3.5	3.5
1300 Unallocable between 1100 and 1200	34.7	276.5	123.4	44.4	48.7	4.1	4.1	0.9	0.2	0.2
2000 Social security contributions	17.2	138.2	277.5	435.0	467.7	2.0	2.1	2.1	2.2	2.1
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	17.2	138.2	277.5	435.0	467.7	2.0	2.1	2.1	2.2	2.1
3000 Taxes on payroll and workforce	1.8	11.2	36.9	76.8	84.1	0.2	0.2	0.3	0.4	0.4
4000 Taxes on property	1.9	14.0	39.0	63.3	67.8	0.2	0.2	0.3	0.3	0.3
4100 Recurrent taxes on immovable property	1.0	9.9	25.7	40.4	44.7	0.1	0.1	0.2	0.2	0.2
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	0.9	4.0	13.2	22.9	23.2	0.1	0.1	0.1	0.1	0.1
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	44.8	319.6	651.9	1 295.7	1 283.0	5.3	4.8	4.9	6.4	5.9
5100 Taxes on production, sale, transfer, etc	44.2	310.3	630.1	1 274.7	1 262.8	5.2	4.6	4.7	6.3	5.8
5110 General taxes	26.6	189.6	504.5	791.7	816.0	3.2	2.8	3.8	3.9	3.7
5111 Value added taxes	26.6	189.6	504.5	791.7	816.0	3.2	2.8	3.8	3.9	3.7
5120 Taxes on specific goods and services	17.5	120.7	125.6	483.0	446.7	2.1	1.8	0.9	2.4	2.0
5121 Excises	10.1	86.2	86.1	420.4	378.5	1.2	1.3	0.6	2.1	1.7
5200 Taxes on use of goods and perform activities	0.7	9.3	21.8	20.9	20.3	0.1	0.1	0.2	0.1	0.1
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	1.6	7.7	27.4	45.5	52.5	0.2	0.1	0.2	0.2	0.2
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	40.3	44.9	46.8	..	..	0.3	0.2	0.2
Transfer component	..	..	9.7	1.1	1.0	..	..	0.1	0.0	0.0
Tax expenditure component	..	..	30.6	43.7	45.8	..	..	0.2	0.2	0.2
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934056165

Table 4.46. Mexico, tax revenue and % of GDP by level of government and main taxes
	Billion MXN					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	81.4	600.5	1 351.5	2 724.3	2 859.3	9.7	9.0	10.1	13.5	13.0
1000 Taxes on income, profits and capital gains	34.7	276.5	683.6	1 427.1	1 572.0	4.1	4.1	5.1	7.1	7.2
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.8	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	44.6	318.1	645.6	1 268.4	1 254.9	5.3	4.8	4.8	6.3	5.7
6000 Other taxes	1.3	5.9	22.2	28.8	32.4	0.2	0.1	0.2	0.1	0.1
State/Regional
Total tax revenue	2.2	20.5	58.3	133.0	144.2	0.3	0.3	0.4	0.7	0.7
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	1.0	11.2	36.8	76.8	84.1	0.1	0.2	0.3	0.4	0.4
4000 Taxes on property	0.9	7.0	13.1	23.6	26.1	0.1	0.1	0.1	0.1	0.1
5000 Taxes on goods and services	0.1	1.3	5.8	25.9	26.8	0.0	0.0	0.0	0.1	0.1
6000 Other taxes	0.2	0.9	2.5	6.7	7.2	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	1.3	8.0	29.0	50.9	56.0	0.1	0.1	0.2	0.3	0.3
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	1.0	6.9	25.8	39.6	41.8	0.1	0.1	0.2	0.2	0.2
5000 Taxes on goods and services	0.1	0.2	0.5	1.3	1.4	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.1	0.9	2.6	10.0	12.8	0.0	0.0	0.0	0.1	0.1
Social Security Funds
Total tax revenue	17.2	138.2	277.5	435.0	467.7	2.0	2.1	2.1	2.2	2.1
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	17.2	138.2	277.5	435.0	467.7	2.0	2.1	2.1	2.2	2.1
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934056184

Table 4.47. Netherlands, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	104.4	166.8	227.9	272.0	285.7	39.7	36.9	35.7	38.4	38.7
1000 Taxes on income, profits and capital gains	33.7	43.3	63.6	74.0	85.8	12.8	9.6	9.9	10.4	11.6
1100 Of individuals	25.8	25.1	49.0	50.3	61.6	9.8	5.6	7.7	7.1	8.3
1200 Corporate	7.9	18.1	14.6	23.7	24.2	3.0	4.0	2.3	3.3	3.3
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	39.1	64.5	82.7	103.9	101.9	14.9	14.3	12.9	14.7	13.8
2100 Employees	24.1	35.3	41.6	42.0	39.6	9.2	7.8	6.5	5.9	5.4
2200 Employers	7.8	18.7	29.4	36.6	37.7	3.0	4.1	4.6	5.2	5.1
2300 Self-employed or non-employed	7.1	10.5	11.7	25.3	24.6	2.7	2.3	1.8	3.6	3.3
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	3.8	8.8	8.8	10.8	11.5	1.5	1.9	1.4	1.5	1.6
4100 Recurrent taxes on immovable property	1.7	3.1	4.2	6.6	6.9	0.7	0.7	0.7	0.9	0.9
4200 Recurrent taxes on net wealth	0.6	0.8	0.0	0.0	0.0	0.2	0.2	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.5	1.5	1.7	1.8	1.8	0.2	0.3	0.3	0.3	0.2
4400 Taxes on financial and capital transactions	1.0	3.4	2.8	2.3	2.7	0.4	0.8	0.4	0.3	0.4
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	27.6	48.2	70.1	80.3	83.2	10.5	10.7	11.0	11.3	11.3
5100 Taxes on production, sale, transfer, etc	25.1	43.6	62.5	71.6	74.4	9.5	9.6	9.8	10.1	10.1
5110 General taxes	17.2	28.9	42.7	47.9	49.9	6.5	6.4	6.7	6.8	6.8
5111 Value added taxes	17.2	28.8	42.7	47.8	49.8	6.5	6.4	6.7	6.8	6.8
5120 Taxes on specific goods and services	7.9	14.7	19.8	23.7	24.5	3.0	3.3	3.1	3.3	3.3
5121 Excises	6.0	13.8	18.4	19.0	19.7	2.3	3.0	2.9	2.7	2.7
5200 Taxes on use of goods and perform activities	2.5	4.6	7.6	8.7	8.8	1.0	1.0	1.2	1.2	1.2
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.3	0.8	1.0	0.7	0.9	0.1	0.2	0.2	0.1	0.1
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Social security contributions and local taxes: Central Bureau of Statistics. Other taxes: Ministry of Finance.
StatLink https://doi.org/10.1787/888934056203

Table 4.48. Netherlands, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	61.4	95.1	135.1	156.7	172.0	23.3	21.0	21.1	22.1	23.3
1000 Taxes on income, profits and capital gains	33.7	43.3	63.6	74.0	85.8	12.8	9.6	9.9	10.4	11.6
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	2.1	5.7	4.6	5.6	6.2	0.8	1.3	0.7	0.8	0.8
5000 Taxes on goods and services	25.3	45.4	66.2	76.4	79.2	9.6	10.0	10.4	10.8	10.7
6000 Other taxes	0.3	0.8	0.8	0.7	0.9	0.1	0.2	0.1	0.1	0.1
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	2.5	5.6	8.1	8.3	8.6	0.9	1.2	1.3	1.2	1.2
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	1.7	3.1	4.2	5.2	5.3	0.7	0.7	0.7	0.7	0.7
5000 Taxes on goods and services	0.8	2.5	3.7	3.2	3.3	0.3	0.6	0.6	0.4	0.4
6000 Other taxes	0.0	0.0	0.2	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	39.1	64.5	82.7	103.9	101.9	14.9	14.3	12.9	14.7	13.8
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	39.1	64.5	82.7	103.9	101.9	14.9	14.3	12.9	14.7	13.8
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Social security contributions and local taxes: Central Bureau of Statistics. Other taxes: Ministry of Finance.
StatLink https://doi.org/10.1787/888934056222

Table 4.49. New Zealand, tax revenue and % of GDP by selected tax category
	Billion NZD					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	27.5	39.8	62.3	86.6	92.7	36.2	32.5	30.3	31.7	32.1
1000 Taxes on income, profits and capital gains	16.4	23.9	33.5	48.1	51.5	21.6	19.5	16.3	17.6	17.8
1100 Of individuals	13.2	17.1	23.5	31.9	35.0	17.4	14.0	11.4	11.7	12.1
1200 Corporate	1.8	4.9	7.6	13.5	13.6	2.3	4.0	3.7	4.9	4.7
1300 Unallocable between 1100 and 1200	1.4	1.8	2.4	2.8	2.9	1.9	1.5	1.1	1.0	1.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2100 Employees	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2200 Employers	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2300 Self-employed or non-employed	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	1.9	2.1	4.1	5.3	5.5	2.5	1.7	2.0	1.9	1.9
4100 Recurrent taxes on immovable property	1.7	2.0	4.0	5.2	5.4	2.3	1.7	2.0	1.9	1.9
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.1	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.0	0.0	0.0
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	9.2	13.8	24.7	33.2	35.6	12.1	11.3	12.0	12.1	12.3
5100 Taxes on production, sale, transfer, etc	8.7	12.9	23.1	30.9	33.2	11.4	10.5	11.2	11.3	11.5
5110 General taxes	6.2	9.9	19.1	25.8	28.0	8.1	8.1	9.3	9.5	9.7
5111 Value added taxes	6.2	9.9	19.1	25.8	28.0	8.1	8.1	9.3	9.5	9.7
5120 Taxes on specific goods and services	2.5	3.0	4.0	5.1	5.3	3.3	2.5	1.9	1.9	1.8
5121 Excises	1.9	2.1	1.8	2.2	2.2	2.5	1.8	0.9	0.8	0.8
5200 Taxes on use of goods and perform activities	0.5	0.9	1.6	2.3	2.4	0.7	0.7	0.8	0.8	0.8
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	1.1	2.8	2.3	2.2	..	0.9	1.4	0.8	0.8
Transfer component	..	0.7	1.8	1.1	1.0	..	0.6	0.9	0.4	0.3
Tax expenditure component	..	0.3	1.0	1.2	1.2	..	0.3	0.5	0.5	0.4
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Local Authorities Statistics, Department of Statistics, Wellington.
StatLink https://doi.org/10.1787/888934056241

Table 4.50. New Zealand, tax revenue and % of GDP by level of government and main taxes
	Billion NZD					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	25.8	37.5	57.9	80.8	86.6	34.0	30.7	28.1	29.6	30.0
1000 Taxes on income, profits and capital gains	16.4	23.9	33.5	48.1	51.5	21.6	19.5	16.3	17.6	17.8
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.3	0.1	0.1	0.1	0.1	0.4	0.1	0.0	0.0	0.0
5000 Taxes on goods and services	9.1	13.6	24.3	32.6	35.0	12.0	11.1	11.8	11.9	12.1
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	1.7	2.3	4.5	5.8	6.1	2.2	1.9	2.2	2.1	2.1
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	1.6	2.0	4.0	5.2	5.4	2.0	1.7	2.0	1.9	1.9
5000 Taxes on goods and services	0.1	0.2	0.4	0.6	0.6	0.2	0.2	0.2	0.2	0.2
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Local Authorities Statistics, Department of Statistics, Wellington.
StatLink https://doi.org/10.1787/888934056260

Table 4.51. Norway, tax revenue and % of GDP by selected tax category
	Billion NOK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	301.8	631.6	1 086.7	1 207.6	1 282.0	40.2	41.9	41.9	38.7	38.8
1000 Taxes on income, profits and capital gains	106.3	284.2	512.0	458.2	499.7	14.2	18.8	19.7	14.7	15.1
1100 Of individuals	79.1	152.0	256.5	332.8	339.1	10.5	10.1	9.9	10.7	10.3
1200 Corporate	27.2	132.2	255.5	125.4	160.6	3.6	8.8	9.9	4.0	4.9
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	79.4	132.2	243.0	331.4	341.6	10.6	8.8	9.4	10.6	10.3
2100 Employees	25.3	45.2	81.0	115.4	119.3	3.4	3.0	3.1	3.7	3.6
2200 Employers	50.1	79.2	148.1	193.8	199.3	6.7	5.3	5.7	6.2	6.0
2300 Self-employed or non-employed	3.9	7.8	13.9	22.3	23.0	0.5	0.5	0.5	0.7	0.7
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	1.9	0.0	0.0	0.0	0.0	0.1
4000 Taxes on property	8.9	14.5	30.9	39.2	42.9	1.2	1.0	1.2	1.3	1.3
4100 Recurrent taxes on immovable property	2.2	2.8	8.5	13.7	14.6	0.3	0.2	0.3	0.4	0.4
4200 Recurrent taxes on net wealth	5.1	7.7	14.1	16.7	19.0	0.7	0.5	0.5	0.5	0.6
4300 Estate, inheritance and gift taxes	0.4	1.3	2.4	0.2	0.1	0.1	0.1	0.1	0.0	0.0
4400 Taxes on financial and capital transactions	1.1	2.7	5.9	8.6	9.2	0.1	0.2	0.2	0.3	0.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	107.3	200.7	300.7	378.8	395.9	14.3	13.3	11.6	12.1	12.0
5100 Taxes on production, sale, transfer, etc	102.9	185.9	284.9	358.8	376.6	13.7	12.3	11.0	11.5	11.4
5110 General taxes	56.7	125.0	201.8	270.1	284.7	7.6	8.3	7.8	8.7	8.6
5111 Value added taxes	56.7	124.2	201.2	269.2	282.8	7.6	8.2	7.8	8.6	8.6
5120 Taxes on specific goods and services	46.2	60.9	83.1	88.8	91.9	6.2	4.0	3.2	2.8	2.8
5121 Excises	37.5	54.9	76.3	79.5	81.3	5.0	3.6	2.9	2.5	2.5
5200 Taxes on use of goods and perform activities	4.4	14.8	15.8	19.9	19.4	0.6	1.0	0.6	0.6	0.6
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	1.2	3.6	4.0	..	..	0.0	0.1	0.1
Transfer component	..	..	1.0	3.0	3.2	..	..	0.0	0.1	0.1
Tax expenditure component	..	..	0.3	0.6	0.8	..	..	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Norway; National Accounts.
StatLink https://doi.org/10.1787/888934056279

Table 4.52. Norway, tax revenue and % of GDP by level of government and main taxes
	Billion NOK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	165.4	536.1	938.4	1 012.1	1 078.4	22.1	35.6	36.2	32.4	32.6
1000 Taxes on income, profits and capital gains	50.6	198.4	380.8	288.9	324.7	6.8	13.2	14.7	9.3	9.8
2000 Social security contributions	4.7	132.2	243.0	331.4	341.6	0.6	8.8	9.4	10.6	10.3
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	1.9	0.0	0.0	0.0	0.0	0.1
4000 Taxes on property	3.4	7.0	16.0	15.4	16.5	0.5	0.5	0.6	0.5	0.5
5000 Taxes on goods and services	106.7	198.6	298.6	376.5	393.7	14.2	13.2	11.5	12.1	11.9
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	61.6	95.5	148.2	195.4	203.5	8.2	6.3	5.7	6.3	6.2
1000 Taxes on income, profits and capital gains	55.7	85.8	131.2	169.3	175.0	7.4	5.7	5.1	5.4	5.3
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	5.5	7.6	14.9	23.9	26.3	0.7	0.5	0.6	0.8	0.8
5000 Taxes on goods and services	0.4	2.1	2.2	2.3	2.2	0.1	0.1	0.1	0.1	0.1
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	74.8	0.0	0.0	0.0	0.0	10.0	0.0	0.0	0.0	0.0
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	74.6	0.0	0.0	0.0	0.0	10.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.2	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistics Norway; National Accounts.
StatLink https://doi.org/10.1787/888934056298

Table 4.53. Poland, tax revenue and % of GDP by selected tax category
	Billion PLN					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	246.0	454.0	624.2	679.1	..	32.9	31.4	33.5	34.1
1000 Taxes on income, profits and capital gains	..	50.3	91.0	124.3	137.5	..	6.7	6.3	6.7	6.9
1100 Of individuals	..	32.4	62.9	90.1	99.1	..	4.3	4.4	4.8	5.0
1200 Corporate	..	17.9	28.1	34.2	38.4	..	2.4	1.9	1.8	1.9
1300 Unallocable between 1100 and 1200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	96.4	156.0	236.3	255.0	..	12.9	10.8	12.7	12.8
2100 Employees	..	42.4	60.2	97.1	105.8	..	5.7	4.2	5.2	5.3
2200 Employers	..	41.1	65.4	91.9	100.9	..	5.5	4.5	4.9	5.1
2300 Self-employed or non-employed	..	12.9	30.4	47.3	48.3	..	1.7	2.1	2.5	2.4
2400 Unallocable between 2100, 2200 and 2300	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	1.6	3.7	4.2	4.5	..	0.2	0.3	0.2	0.2
4000 Taxes on property	..	10.6	19.1	25.6	27.1	..	1.4	1.3	1.4	1.4
4100 Recurrent taxes on immovable property	..	8.4	16.4	22.7	23.8	..	1.1	1.1	1.2	1.2
4200 Recurrent taxes on net wealth	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	..	0.2	0.3	0.3	0.3	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	2.0	2.4	2.6	3.0	..	0.3	0.2	0.1	0.2
4500 Non-recurrent taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	86.9	182.0	229.6	250.6	..	11.6	12.6	12.3	12.6
5100 Taxes on production, sale, transfer, etc	..	84.9	175.2	221.5	243.2	..	11.4	12.1	11.9	12.2
5110 General taxes	..	51.6	109.7	134.6	154.7	..	6.9	7.6	7.2	7.8
5111 Value added taxes	..	51.6	109.7	134.6	154.7	..	6.9	7.6	7.2	7.8
5120 Taxes on specific goods and services	..	33.3	65.5	87.0	88.6	..	4.5	4.5	4.7	4.5
5121 Excises	..	27.2	62.0	75.6	79.0	..	3.6	4.3	4.1	4.0
5200 Taxes on use of goods and perform activities	..	2.0	6.8	8.1	7.4	..	0.3	0.5	0.4	0.4
5300 Unallocable between 5100 and 5200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.3	0.6	0.9	1.0	..	0.0	0.0	0.1	0.1
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934056317

Table 4.54. Poland, tax revenue and % of GDP by level of government and main taxes
	Billion PLN					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	126.9	239.2	304.7	334.3	..	17.0	16.6	16.4	16.8
1000 Taxes on income, profits and capital gains	..	40.0	57.7	75.2	83.4	..	5.3	4.0	4.0	4.2
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	1.6	3.7	4.2	4.5	..	0.2	0.3	0.2	0.2
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	85.3	177.8	225.3	246.4	..	11.4	12.3	12.1	12.4
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	22.7	57.1	79.8	86.2	..	3.0	4.0	4.3	4.3
1000 Taxes on income, profits and capital gains	..	10.3	33.3	49.0	54.1	..	1.4	2.3	2.6	2.7
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	10.6	19.1	25.6	27.1	..	1.4	1.3	1.4	1.4
5000 Taxes on goods and services	..	1.5	4.1	4.2	4.1	..	0.2	0.3	0.2	0.2
6000 Other taxes	..	0.3	0.6	0.9	1.0	..	0.0	0.0	0.1	0.1
Social Security Funds
Total tax revenue	..	96.4	156.0	236.3	255.0	..	12.9	10.8	12.7	12.8
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	96.4	156.0	236.3	255.0	..	12.9	10.8	12.7	12.8
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance, Economic Department.
StatLink https://doi.org/10.1787/888934056336

Table 4.55. Portugal, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	14.8	39.9	54.7	63.6	67.0	26.5	31.1	30.4	34.1	34.4
1000 Taxes on income, profits and capital gains	3.8	11.7	14.6	18.3	18.9	6.8	9.1	8.1	9.8	9.7
1100 Of individuals	2.4	6.9	9.6	12.6	12.6	4.2	5.4	5.4	6.8	6.5
1200 Corporate	1.2	4.7	4.9	5.7	6.3	2.1	3.7	2.7	3.0	3.2
1300 Unallocable between 1100 and 1200	0.3	0.0	0.1	0.0	0.0	0.5	0.0	0.0	0.0	0.0
2000 Social security contributions	4.0	10.2	15.5	16.9	17.9	7.2	7.9	8.6	9.1	9.2
2100 Employees	1.5	4.3	6.7	7.2	7.6	2.6	3.3	3.7	3.9	3.9
2200 Employers	2.4	5.9	8.8	9.7	10.3	4.3	4.6	4.9	5.2	5.3
2300 Self-employed or non-employed	0.1	0.0	0.0	0.0	0.0	0.3	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	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.4	1.5	1.9	2.4	2.6	0.7	1.1	1.1	1.3	1.4
4100 Recurrent taxes on immovable property	0.1	0.5	1.1	1.5	1.6	0.2	0.4	0.6	0.8	0.8
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.1	0.1	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	0.2	0.9	0.8	0.9	1.1	0.3	0.7	0.5	0.5	0.5
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	6.6	16.1	22.0	25.3	26.8	11.7	12.5	12.2	13.5	13.8
5100 Taxes on production, sale, transfer, etc	6.4	15.6	21.2	24.0	25.5	11.5	12.2	11.8	12.9	13.1
5110 General taxes	2.9	9.7	13.5	15.8	16.8	5.2	7.6	7.5	8.5	8.6
5111 Value added taxes	2.9	9.7	13.5	15.8	16.8	5.2	7.6	7.5	8.5	8.6
5120 Taxes on specific goods and services	3.5	5.9	7.7	8.3	8.7	6.3	4.6	4.3	4.4	4.5
5121 Excises	2.1	4.5	5.7	5.8	6.1	3.7	3.5	3.1	3.1	3.1
5200 Taxes on use of goods and perform activities	0.1	0.4	0.7	1.1	1.2	0.2	0.3	0.4	0.6	0.6
5300 Unallocable between 5100 and 5200	0.0	0.1	0.0	0.1	0.0	0.0	0.0	0.0	0.1	0.0
6000 Other taxes	0.0	0.3	0.5	0.6	0.6	0.1	0.2	0.3	0.3	0.3
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Instituto Nacionale de Estatistica; Conta do Estado, Contas de Gerência dos Fundos e Serviços Autonomos da Administraçao Central; Estatisticas das Financas publicas; Relatorio do Instituto de Gestao Financeira da Seguranta Social, Contas de Gerência das Regioes Autonomas da Madeira e dos Atores.
StatLink https://doi.org/10.1787/888934056355

Table 4.56. Portugal, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	9.8	27.8	36.5	46.3	48.9	17.6	21.6	20.3	24.8	25.1
1000 Taxes on income, profits and capital gains	3.6	11.1	13.6	17.0	17.7	6.4	8.7	7.5	9.1	9.1
2000 Social security contributions	0.0	1.3	1.9	5.5	5.9	0.0	1.0	1.1	3.0	3.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.1	0.3	0.2	0.2	0.3	0.1	0.2	0.1	0.1	0.2
5000 Taxes on goods and services	6.1	14.8	20.3	22.9	24.4	10.9	11.5	11.3	12.3	12.5
6000 Other taxes	0.0	0.3	0.5	0.6	0.5	0.1	0.2	0.3	0.3	0.3
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	0.8	2.5	3.6	4.6	4.8	1.5	2.0	2.0	2.5	2.4
1000 Taxes on income, profits and capital gains	0.2	0.6	1.1	1.3	1.2	0.4	0.4	0.6	0.7	0.6
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.3	1.2	1.7	2.2	2.3	0.6	0.9	0.9	1.2	1.2
5000 Taxes on goods and services	0.3	0.7	0.8	1.2	1.2	0.5	0.6	0.5	0.6	0.6
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	4.0	9.4	14.4	12.4	13.1	7.2	7.3	8.0	6.6	6.7
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	4.0	8.8	13.5	11.4	12.0	7.2	6.9	7.5	6.1	6.2
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.5	0.8	1.0	1.0	0.0	0.4	0.5	0.5	0.5
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Instituto Nacionale de Estatistica; Conta do Estado, Contas de Gerência dos Fundos e Serviços Autonomos da Administraçao Central; Estatisticas das Financas publicas; Relatorio do Instituto de Gestao Financeira da Seguranta Social, Contas de Gerência das Regioes Autonomas da Madeira e dos Atores.
StatLink https://doi.org/10.1787/888934056374

Table 4.57. Slovak Republic, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	10.6	19.0	26.3	28.1	..	33.6	28.1	32.3	33.1
1000 Taxes on income, profits and capital gains	..	2.2	3.6	5.7	6.0	..	6.9	5.3	7.0	7.0
1100 Of individuals	..	1.1	1.8	2.7	2.9	..	3.3	2.6	3.3	3.4
1200 Corporate	..	0.8	1.7	2.8	2.9	..	2.6	2.5	3.5	3.4
1300 Unallocable between 1100 and 1200	..	0.3	0.2	0.2	0.2	..	1.0	0.2	0.2	0.2
2000 Social security contributions	..	4.4	8.2	11.4	12.3	..	14.0	12.1	14.1	14.5
2100 Employees	..	0.9	2.1	2.6	2.9	..	2.9	3.1	3.3	3.5
2200 Employers	..	2.9	4.6	6.5	7.2	..	9.0	6.8	8.0	8.5
2300 Self-employed or non-employed	..	0.7	1.5	2.3	2.2	..	2.1	2.2	2.9	2.6
2400 Unallocable between 2100, 2200 and 2300	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.2	0.3	0.3	0.4	..	0.6	0.4	0.4	0.4
4100 Recurrent taxes on immovable property	..	0.1	0.3	0.3	0.4	..	0.5	0.4	0.4	0.4
4200 Recurrent taxes on net wealth	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	0.0	0.0	0.0	0.0	..	0.1	0.0	0.0	0.0
4500 Non-recurrent taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	3.8	6.8	8.7	9.3	..	12.2	10.1	10.7	11.0
5100 Taxes on production, sale, transfer, etc	..	3.6	6.3	8.0	8.6	..	11.5	9.3	9.8	10.1
5110 General taxes	..	2.2	4.2	5.4	5.9	..	6.9	6.2	6.7	7.0
5111 Value added taxes	..	2.2	4.2	5.4	5.9	..	6.9	6.2	6.7	7.0
5120 Taxes on specific goods and services	..	1.5	2.1	2.5	2.7	..	4.6	3.1	3.1	3.1
5121 Excises	..	1.0	1.9	2.2	2.3	..	3.1	2.9	2.7	2.7
5200 Taxes on use of goods and perform activities	..	0.2	0.4	0.6	0.6	..	0.7	0.6	0.7	0.7
5300 Unallocable between 5100 and 5200	..	0.0	0.1	0.2	0.2	..	0.0	0.2	0.2	0.2
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	0.3	0.3	0.3	..	..	0.4	0.3	0.3
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance.
StatLink https://doi.org/10.1787/888934056393

Table 4.58. Slovak Republic, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	6.2	10.3	14.4	15.5	..	19.5	15.3	17.8	18.2
1000 Taxes on income, profits and capital gains	..	2.2	3.6	5.7	6.0	..	6.9	5.3	7.0	7.0
2000 Social security contributions	..	0.1	0.2	0.3	0.4	..	0.3	0.3	0.3	0.5
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.1	0.0	0.0	0.0	..	0.2	0.0	0.0	0.0
5000 Taxes on goods and services	..	3.8	6.5	8.5	9.1	..	12.1	9.7	10.5	10.7
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	0.1	0.5	0.5	0.5	..	0.5	0.8	0.6	0.6
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.1	0.3	0.3	0.4	..	0.4	0.4	0.4	0.4
5000 Taxes on goods and services	..	0.0	0.3	0.2	0.2	..	0.0	0.4	0.2	0.2
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	..	4.3	7.9	11.2	11.9	..	13.7	11.7	13.7	14.1
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	4.3	7.9	11.2	11.9	..	13.7	11.7	13.7	14.1
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Ministry of Finance.
StatLink https://doi.org/10.1787/888934056412

Table 4.59. Slovenia, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	..	6.9	13.4	14.7	15.6	..	36.6	36.9	36.5	36.3
1000 Taxes on income, profits and capital gains	..	1.3	2.7	2.8	3.0	..	6.8	7.4	6.9	6.9
1100 Of individuals	..	1.0	2.0	2.1	2.2	..	5.5	5.6	5.3	5.1
1200 Corporate	..	0.2	0.7	0.6	0.8	..	1.1	1.8	1.6	1.8
1300 Unallocable between 1100 and 1200	..	0.0	0.0	0.0	0.0	..	0.1	0.0	0.0	0.0
2000 Social security contributions	..	2.6	5.4	5.8	6.2	..	13.9	14.8	14.5	14.5
2100 Employees	..	1.4	2.8	3.0	3.2	..	7.7	7.7	7.5	7.6
2200 Employers	..	1.0	2.1	2.2	2.4	..	5.3	5.7	5.6	5.6
2300 Self-employed or non-employed	..	0.2	0.5	0.6	0.6	..	0.9	1.5	1.4	1.4
2400 Unallocable between 2100, 2200 and 2300	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.3	0.0	0.0	0.0	..	1.5	0.1	0.0	0.1
4000 Taxes on property	..	0.1	0.2	0.3	0.3	..	0.6	0.6	0.6	0.6
4100 Recurrent taxes on immovable property	..	0.1	0.2	0.2	0.2	..	0.4	0.5	0.5	0.5
4200 Recurrent taxes on net wealth	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	..	0.0	0.0	0.0	0.0	..	0.1	0.1	0.1	0.1
4500 Non-recurrent taxes	..	0.0	0.0	0.0	0.0	..	0.1	0.0	0.0	0.0
4600 Other recurrent taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	2.6	5.0	5.8	6.0	..	13.8	13.8	14.4	14.0
5100 Taxes on production, sale, transfer, etc	..	2.5	4.8	5.4	5.6	..	13.1	13.2	13.4	13.1
5110 General taxes	..	1.6	2.9	3.3	3.5	..	8.7	8.1	8.2	8.1
5111 Value added taxes	..	1.6	2.9	3.3	3.5	..	8.5	8.1	8.2	8.1
5120 Taxes on specific goods and services	..	0.8	1.9	2.1	2.1	..	4.4	5.1	5.2	5.0
5121 Excises	..	0.6	1.6	1.7	1.7	..	3.1	4.3	4.1	4.0
5200 Taxes on use of goods and perform activities	..	0.1	0.2	0.4	0.4	..	0.6	0.6	0.9	0.9
5300 Unallocable between 5100 and 5200	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistical Office of the Republic of Slovenia.
StatLink https://doi.org/10.1787/888934056431

Table 4.60. Slovenia, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	..	3.8	6.5	7.5	7.9	..	20.2	18.0	18.6	18.4
1000 Taxes on income, profits and capital gains	..	0.9	1.6	1.7	1.9	..	4.8	4.3	4.2	4.4
2000 Social security contributions	..	0.0	0.1	0.1	0.1	..	0.1	0.2	0.2	0.2
3000 Taxes on payroll and workforce	..	0.3	0.0	0.0	0.0	..	1.5	0.1	0.0	0.1
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.1	0.0	0.0	0.0
5000 Taxes on goods and services	..	2.6	4.9	5.7	5.9	..	13.7	13.5	14.1	13.8
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	..	0.5	1.5	1.4	1.5	..	2.7	4.0	3.5	3.4
1000 Taxes on income, profits and capital gains	..	0.4	1.1	1.1	1.1	..	2.0	3.1	2.6	2.5
2000 Social security contributions	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.1	0.2	0.3	0.3	..	0.6	0.6	0.6	0.6
5000 Taxes on goods and services	..	0.0	0.1	0.1	0.1	..	0.1	0.3	0.2	0.2
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	..	2.6	5.3	5.8	6.2	..	13.8	14.7	14.3	14.4
1000 Taxes on income, profits and capital gains	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
2000 Social security contributions	..	2.6	5.3	5.8	6.2	..	13.8	14.7	14.3	14.4
3000 Taxes on payroll and workforce	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
4000 Taxes on property	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
6000 Other taxes	..	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Statistical Office of the Republic of Slovenia.
StatLink https://doi.org/10.1787/888934056450

Table 4.61. Spain, tax revenue and % of GDP by selected tax category
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	103.7	214.7	337.4	372.4	392.9	31.6	33.2	31.2	33.3	33.7
1000 Taxes on income, profits and capital gains	31.8	60.8	94.8	104.8	112.5	9.7	9.4	8.8	9.4	9.6
1100 Of individuals	22.5	41.2	73.9	79.5	85.6	6.9	6.4	6.8	7.1	7.3
1200 Corporate	9.1	19.6	21.0	25.3	26.9	2.8	3.0	1.9	2.3	2.3
1300 Unallocable between 1100 and 1200	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	36.7	74.8	126.5	126.2	133.6	11.2	11.6	11.7	11.3	11.5
2100 Employees	6.0	12.1	20.0	19.4	20.5	1.8	1.9	1.9	1.7	1.8
2200 Employers	26.4	53.9	88.5	91.0	97.1	8.0	8.3	8.2	8.1	8.3
2300 Self-employed or non-employed	4.4	8.8	18.1	15.8	16.0	1.3	1.4	1.7	1.4	1.4
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	5.7	13.8	22.3	28.5	29.4	1.7	2.1	2.1	2.6	2.5
4100 Recurrent taxes on immovable property	1.5	3.9	9.4	12.7	13.1	0.5	0.6	0.9	1.1	1.1
4200 Recurrent taxes on net wealth	0.6	1.4	0.7	2.0	2.1	0.2	0.2	0.1	0.2	0.2
4300 Estate, inheritance and gift taxes	0.4	1.4	2.4	2.7	2.7	0.1	0.2	0.2	0.2	0.2
4400 Taxes on financial and capital transactions	2.5	6.0	8.0	7.4	8.5	0.8	0.9	0.7	0.7	0.7
4500 Non-recurrent taxes	0.6	1.1	1.8	3.7	3.0	0.2	0.2	0.2	0.3	0.3
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	29.4	64.3	91.8	110.8	115.3	9.0	10.0	8.5	9.9	9.9
5100 Taxes on production, sale, transfer, etc	26.7	58.3	84.6	102.4	106.7	8.2	9.0	7.8	9.2	9.1
5110 General taxes	16.6	38.0	57.3	71.7	75.3	5.1	5.9	5.3	6.4	6.5
5111 Value added taxes	16.3	37.9	57.0	71.5	75.1	5.0	5.9	5.3	6.4	6.4
5120 Taxes on specific goods and services	10.1	20.4	27.3	30.7	31.4	3.1	3.2	2.5	2.7	2.7
5121 Excises	6.0	17.7	23.8	25.5	26.2	1.8	2.7	2.2	2.3	2.2
5200 Taxes on use of goods and perform activities	2.6	6.0	7.2	8.4	8.6	0.8	0.9	0.7	0.7	0.7
5300 Unallocable between 5100 and 5200	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.5	0.2	0.1	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	0.0	1.9	1.7	1.8	..	0.0	0.2	0.2	0.2
Transfer component	..	..	1.2	0.9	1.0	..	..	0.1	0.1	0.1
Tax expenditure component	..	..	0.7	0.8	0.8	..	..	0.1	0.1	0.1
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".
Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda.
StatLink https://doi.org/10.1787/888934056469

Table 4.62. Spain, tax revenue and % of GDP by level of government and main taxes
	Billion EUR					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	53.7	105.6	139.4	156.1	162.3	16.4	16.3	12.9	14.0	13.9
1000 Taxes on income, profits and capital gains	29.5	51.8	62.4	61.7	64.9	9.0	8.0	5.8	5.5	5.6
2000 Social security contributions	0.4	2.3	3.4	3.5	3.4	0.1	0.3	0.3	0.3	0.3
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.4	0.3	0.1	1.1	0.4	0.1	0.1	0.0	0.1	0.0
5000 Taxes on goods and services	23.4	51.2	73.0	89.8	93.5	7.2	7.9	6.8	8.0	8.0
6000 Other taxes	0.0	0.0	0.5	0.1	0.1	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	5.0	16.5	43.3	54.2	59.7	1.5	2.5	4.0	4.8	5.1
1000 Taxes on income, profits and capital gains	0.4	5.5	27.4	37.4	41.4	0.1	0.9	2.5	3.3	3.6
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	3.0	7.8	10.1	10.7	11.9	0.9	1.2	0.9	1.0	1.0
5000 Taxes on goods and services	1.6	3.2	5.8	6.0	6.3	0.5	0.5	0.5	0.5	0.5
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	8.1	19.2	30.1	36.7	38.1	2.5	3.0	2.8	3.3	3.3
1000 Taxes on income, profits and capital gains	1.9	3.5	5.1	5.8	6.2	0.6	0.5	0.5	0.5	0.5
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	2.3	5.7	12.1	16.7	17.0	0.7	0.9	1.1	1.5	1.5
5000 Taxes on goods and services	3.9	10.0	12.9	14.3	14.8	1.2	1.5	1.2	1.3	1.3
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	36.4	72.6	123.1	122.8	130.2	11.1	11.2	11.4	11.0	11.2
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	36.4	72.6	123.1	122.8	130.2	11.1	11.2	11.4	11.0	11.2
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 6 "Tax revenues by sub-sectors of general government".
Source: Informacion Estatistica del Ministerio de Hacienda (for national taxes). Cuentas de las Administraciones Publicas (for local taxes and social security) both published by Secretaria General Tecnica del Ministerio de Hacienda.
StatLink https://doi.org/10.1787/888934056488

Table 4.63. Sweden, tax revenue and % of GDP by selected tax category
	Billion SEK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	756.0	1 166.0	1 521.3	1 938.7	2 032.3	49.4	48.9	43.2	44.2	44.4
1000 Taxes on income, profits and capital gains	314.8	475.3	539.7	697.6	736.9	20.6	19.9	15.3	15.9	16.1
1100 Of individuals	291.1	387.5	423.9	577.1	608.3	19.0	16.3	12.0	13.2	13.3
1200 Corporate	23.7	87.8	115.8	120.5	128.6	1.5	3.7	3.3	2.7	2.8
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	205.9	307.0	384.7	438.9	443.1	13.5	12.9	10.9	10.0	9.7
2100 Employees	0.8	63.1	89.2	113.3	118.7	0.1	2.6	2.5	2.6	2.6
2200 Employers	196.9	237.5	288.4	321.4	320.4	12.9	10.0	8.2	7.3	7.0
2300 Self-employed or non-employed	8.1	5.6	7.5	5.1	4.8	0.5	0.2	0.2	0.1	0.1
2400 Unallocable between 2100, 2200 and 2300	0.0	0.8	-0.4	-1.0	-0.8	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	18.7	50.1	107.5	203.4	233.2	1.2	2.1	3.1	4.6	5.1
4000 Taxes on property	26.6	39.9	36.5	46.3	45.5	1.7	1.7	1.0	1.1	1.0
4100 Recurrent taxes on immovable property	8.9	23.3	26.4	33.4	32.9	0.6	1.0	0.7	0.8	0.7
4200 Recurrent taxes on net wealth	3.2	8.2	0.0	0.0	0.0	0.2	0.3	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	1.4	2.5	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	13.1	5.8	10.1	12.8	12.6	0.9	0.2	0.3	0.3	0.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	188.7	288.8	446.1	544.4	565.1	12.3	12.1	12.7	12.4	12.3
5100 Taxes on production, sale, transfer, etc	181.6	281.4	429.7	524.7	545.2	11.9	11.8	12.2	12.0	11.9
5110 General taxes	112.4	199.6	326.7	409.4	427.7	7.3	8.4	9.3	9.3	9.3
5111 Value added taxes	112.4	197.5	322.6	405.0	425.1	7.3	8.3	9.2	9.2	9.3
5120 Taxes on specific goods and services	69.2	81.8	103.0	115.3	117.5	4.5	3.4	2.9	2.6	2.6
5121 Excises	55.3	70.3	91.5	95.5	97.9	3.6	3.0	2.6	2.2	2.1
5200 Taxes on use of goods and perform activities	7.1	7.4	16.4	19.7	19.9	0.5	0.3	0.5	0.4	0.4
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	1.3	1.5	1.4	2.2	2.3	0.1	0.1	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Monthly reports of central Government Revenues (unpublished) National Audit Bureau, Stockholm. Local Government Finance (SOS), Tax assessment statistics (SOS) , National Central Bureau of Statistics, Stockholm.National Accounts (Statistical Reports), National Bureau of Statistics, Stockholm.
StatLink https://doi.org/10.1787/888934056507

Table 4.64. Sweden, tax revenue and % of GDP by level of government and main taxes
	Billion SEK					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	383.9	699.1	795.2	1 012.8	1 064.0	25.1	29.3	22.6	23.1	23.2
1000 Taxes on income, profits and capital gains	94.7	139.0	16.9	28.0	36.9	6.2	5.8	0.5	0.6	0.8
2000 Social security contributions	54.8	180.2	201.2	205.0	198.1	3.6	7.6	5.7	4.7	4.3
3000 Taxes on payroll and workforce	18.7	50.1	107.5	203.4	233.2	1.2	2.1	3.1	4.6	5.1
4000 Taxes on property	26.6	39.9	22.4	29.9	28.5	1.7	1.7	0.6	0.7	0.6
5000 Taxes on goods and services	187.8	288.5	445.8	544.3	565.1	12.3	12.1	12.7	12.4	12.3
6000 Other taxes	1.3	1.5	1.4	2.2	2.3	0.1	0.1	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	221.0	336.3	537.0	685.9	717.0	14.4	14.1	15.2	15.6	15.7
1000 Taxes on income, profits and capital gains	220.1	336.3	522.9	669.6	700.1	14.4	14.1	14.8	15.3	15.3
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	14.1	16.3	16.9	0.0	0.0	0.4	0.4	0.4
5000 Taxes on goods and services	0.9	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	151.1	126.8	183.5	233.9	245.0	9.9	5.3	5.2	5.3	5.4
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	151.1	126.8	183.5	233.9	245.0	9.9	5.3	5.2	5.3	5.4
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Monthly reports of central Government Revenues (unpublished) National Audit Bureau, Stockholm. Local Government Finance (SOS), Tax assessment statistics (SOS) , National Central Bureau of Statistics, Stockholm.National Accounts (Statistical Reports), National Bureau of Statistics, Stockholm.
StatLink https://doi.org/10.1787/888934056526

Table 4.65. Switzerland, tax revenue and % of GDP by selected tax category
	Billion CHF					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	85.1	126.8	161.9	183.0	190.2	23.7	27.6	26.6	27.7	28.4
1000 Taxes on income, profits and capital gains	40.1	56.1	73.9	85.2	90.0	11.2	12.2	12.1	12.9	13.5
1100 Of individuals	27.7	37.7	51.5	56.8	57.6	7.7	8.2	8.5	8.6	8.6
1200 Corporate	6.3	11.3	16.3	20.7	20.4	1.8	2.5	2.7	3.1	3.1
1300 Unallocable between 1100 and 1200	6.1	7.1	6.2	7.7	12.0	1.7	1.5	1.0	1.2	1.8
2000 Social security contributions	19.8	30.6	38.1	44.3	44.8	5.5	6.7	6.3	6.7	6.7
2100 Employees	9.3	14.3	17.5	20.5	20.8	2.6	3.1	2.9	3.1	3.1
2200 Employers	9.3	14.3	17.5	20.6	20.8	2.6	3.1	2.9	3.1	3.1
2300 Self-employed or non-employed	1.3	2.0	3.2	3.2	3.2	0.4	0.4	0.5	0.5	0.5
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	7.6	12.3	12.3	13.5	14.4	2.1	2.7	2.0	2.0	2.2
4100 Recurrent taxes on immovable property	0.4	0.7	1.0	1.2	1.3	0.1	0.2	0.2	0.2	0.2
4200 Recurrent taxes on net wealth	3.4	5.2	7.1	8.6	9.0	0.9	1.1	1.2	1.3	1.3
4300 Estate, inheritance and gift taxes	0.9	1.2	1.0	1.1	1.2	0.2	0.3	0.2	0.2	0.2
4400 Taxes on financial and capital transactions	2.2	4.3	2.4	1.5	2.0	0.6	0.9	0.4	0.2	0.3
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.6	0.8	0.9	0.9	1.0	0.2	0.2	0.2	0.1	0.2
5000 Taxes on goods and services	17.5	27.7	37.0	39.1	40.1	4.9	6.0	6.1	5.9	6.0
5100 Taxes on production, sale, transfer, etc	15.9	25.2	32.0	33.6	34.2	4.4	5.5	5.3	5.1	5.1
5110 General taxes	9.8	16.8	20.9	22.6	23.2	2.7	3.7	3.4	3.4	3.5
5111 Value added taxes	9.8	16.5	20.5	22.3	22.8	2.7	3.6	3.4	3.4	3.4
5120 Taxes on specific goods and services	6.0	8.3	11.1	10.9	11.0	1.7	1.8	1.8	1.7	1.6
5121 Excises	4.6	6.8	8.2	8.0	8.1	1.3	1.5	1.4	1.2	1.2
5200 Taxes on use of goods and perform activities	1.6	2.5	4.9	5.5	5.8	0.4	0.6	0.8	0.8	0.9
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.1	0.2	0.6	0.9	1.0	0.0	0.0	0.1	0.1	0.1
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".
Source: Financial Statistics, Federal Finance Administration.
StatLink https://doi.org/10.1787/888934056545

Table 4.66. Switzerland, tax revenue and % of GDP by level of government and main taxes
	Billion CHF					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	28.9	46.6	59.0	64.2	69.4	8.1	10.1	9.7	9.7	10.4
1000 Taxes on income, profits and capital gains	10.9	17.0	22.6	26.7	30.7	3.0	3.7	3.7	4.0	4.6
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	2.1	4.1	2.2	1.3	1.7	0.6	0.9	0.4	0.2	0.3
5000 Taxes on goods and services	16.0	25.5	34.2	36.1	36.9	4.5	5.6	5.6	5.5	5.5
6000 Other taxes	0.0	0.0	0.0	0.1	0.1	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	21.4	29.1	40.2	45.9	46.8	6.0	6.3	6.6	7.0	7.0
1000 Taxes on income, profits and capital gains	16.5	21.9	31.1	35.2	35.6	4.6	4.8	5.1	5.3	5.3
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	3.5	5.1	6.3	7.6	7.9	1.0	1.1	1.0	1.2	1.2
5000 Taxes on goods and services	1.4	2.1	2.7	2.9	3.0	0.4	0.5	0.4	0.4	0.4
6000 Other taxes	0.0	0.0	0.0	0.2	0.3	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	15.0	20.6	24.7	28.6	29.1	4.2	4.5	4.1	4.3	4.4
1000 Taxes on income, profits and capital gains	12.8	17.2	20.2	23.3	23.7	3.6	3.7	3.3	3.5	3.5
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	2.0	3.1	3.8	4.5	4.8	0.6	0.7	0.6	0.7	0.7
5000 Taxes on goods and services	0.1	0.1	0.1	0.1	0.2	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.1	0.2	0.6	0.6	0.6	0.0	0.0	0.1	0.1	0.1
Social Security Funds
Total tax revenue	19.8	30.6	38.1	44.3	44.8	5.5	6.7	6.3	6.7	6.7
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	19.8	30.6	38.1	44.3	44.8	5.5	6.7	6.3	6.7	6.7
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue. Therefore, the tax revenue amounts are different to those reported in the detailed country data available in online chapter 5 "Country Tables, 1965-2017".
Source: Financial Statistics, Federal Finance Administration.
StatLink https://doi.org/10.1787/888934056564

Table 4.67. Turkey, tax revenue and % of GDP by selected tax category
	Billion TRY					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	0.1	40.3	287.9	660.0	773.4	14.5	23.6	24.8	25.3	24.9
1000 Taxes on income, profits and capital gains	0.0	11.9	61.3	139.6	165.3	4.9	7.0	5.3	5.4	5.3
1100 Of individuals	0.0	9.0	40.4	96.6	112.4	3.9	5.2	3.5	3.7	3.6
1200 Corporate	0.0	2.9	20.9	43.0	52.9	1.0	1.7	1.8	1.6	1.7
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	7.5	71.7	190.2	226.7	2.9	4.4	6.2	7.3	7.3
2100 Employees	0.0	2.7	26.9	72.8	86.4	1.1	1.6	2.3	2.8	2.8
2200 Employers	0.0	3.6	39.4	107.9	128.3	1.6	2.1	3.4	4.1	4.1
2300 Self-employed or non-employed	0.0	1.2	5.4	9.5	12.0	0.2	0.7	0.5	0.4	0.4
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	1.3	11.7	31.9	34.9	0.3	0.7	1.0	1.2	1.1
4100 Recurrent taxes on immovable property	0.0	0.2	2.7	6.7	6.8	0.0	0.1	0.2	0.3	0.2
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	0.0	0.0	0.2	0.6	0.7	0.0	0.0	0.0	0.0	0.0
4400 Taxes on financial and capital transactions	0.0	1.1	8.8	24.5	27.3	0.3	0.6	0.8	0.9	0.9
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	16.9	137.3	287.9	336.3	4.1	9.9	11.8	11.0	10.8
5100 Taxes on production, sale, transfer, etc	0.0	16.3	131.9	277.6	324.9	4.0	9.6	11.4	10.6	10.5
5110 General taxes	0.0	9.7	62.5	130.8	155.7	2.9	5.7	5.4	5.0	5.0
5111 Value added taxes	0.0	9.7	62.5	130.8	155.7	2.7	5.7	5.4	5.0	5.0
5120 Taxes on specific goods and services	0.0	6.6	69.3	146.8	169.3	1.1	3.9	6.0	5.6	5.4
5121 Excises	0.0	4.7	57.3	120.4	138.3	0.1	2.8	4.9	4.6	4.5
5200 Taxes on use of goods and perform activities	0.0	0.6	5.4	10.4	11.3	0.1	0.3	0.5	0.4	0.4
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	2.7	5.9	10.4	10.3	2.4	1.6	0.5	0.4	0.3
Non-wastable tax credits
Non-wastable tax credits against 1000	..	..	..	..	..	..	..	..	..	..
Transfer component	..	..	..	..	..	..	..	..	..	..
Tax expenditure component	..	..	..	..	..	..	..	..	..	..
.. Not available
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Bulletin of national accounts and the Budget revenue Bulletin.
StatLink https://doi.org/10.1787/888934056583

Table 4.68. Turkey, tax revenue and % of GDP by level of government and main taxes
	Billion TRY					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	0.1	29.1	189.4	405.8	473.2	10.4	17.1	16.3	15.6	15.2
1000 Taxes on income, profits and capital gains	0.0	10.5	54.6	122.5	145.3	4.3	6.2	4.7	4.7	4.7
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.9	8.1	22.2	24.6	0.3	0.5	0.7	0.9	0.8
5000 Taxes on goods and services	0.0	15.2	124.0	256.2	299.4	3.6	8.9	10.7	9.8	9.6
6000 Other taxes	0.0	2.5	2.7	4.9	3.8	2.2	1.5	0.2	0.2	0.1
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	0.0	3.6	26.8	64.0	73.5	1.3	2.1	2.3	2.5	2.4
1000 Taxes on income, profits and capital gains	0.0	1.4	6.7	17.0	20.0	0.6	0.8	0.6	0.7	0.6
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.3	3.6	9.7	10.2	0.0	0.2	0.3	0.4	0.3
5000 Taxes on goods and services	0.0	1.7	13.3	31.8	36.8	0.5	1.0	1.1	1.2	1.2
6000 Other taxes	0.0	0.2	3.2	5.5	6.4	0.2	0.1	0.3	0.2	0.2
Social Security Funds
Total tax revenue	0.0	7.5	71.7	190.2	226.7	2.9	4.4	6.2	7.3	7.3
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	7.5	71.7	190.2	226.7	2.9	4.4	6.2	7.3	7.3
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Bulletin of national accounts and the Budget revenue Bulletin.
StatLink https://doi.org/10.1787/888934056602

Table 4.69. United Kingdom, tax revenue and % of GDP by selected tax category
	Billion GBP					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	202.4	358.7	514.1	644.6	681.9	32.9	32.9	32.4	32.7	33.3
1000 Taxes on income, profits and capital gains	79.6	142.2	193.8	229.9	243.2	12.9	13.1	12.2	11.7	11.9
1100 Of individuals	59.5	104.1	147.0	176.6	185.6	9.7	9.6	9.3	9.0	9.1
1200 Corporate	20.1	38.1	46.8	53.3	57.6	3.3	3.5	2.9	2.7	2.8
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	34.5	60.3	97.3	121.9	130.6	5.6	5.5	6.1	6.2	6.4
2100 Employees	13.3	24.2	38.7	47.3	50.4	2.2	2.2	2.4	2.4	2.5
2200 Employers	20.0	34.0	55.9	71.4	76.7	3.2	3.1	3.5	3.6	3.7
2300 Self-employed or non-employed	1.2	2.0	2.8	3.2	3.4	0.2	0.2	0.2	0.2	0.2
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	1.8	0.0	0.0	0.0	0.0	0.1
4000 Taxes on property	16.5	41.1	61.8	81.3	85.6	2.7	3.8	3.9	4.1	4.2
4100 Recurrent taxes on immovable property	13.5	30.6	50.0	60.3	62.8	2.2	2.8	3.2	3.1	3.1
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	1.3	2.2	2.6	4.8	5.4	0.2	0.2	0.2	0.2	0.3
4400 Taxes on financial and capital transactions	1.8	8.4	9.1	16.0	17.1	0.3	0.8	0.6	0.8	0.8
4500 Non-recurrent taxes	0.0	0.0	0.0	0.3	0.3	0.0	0.0	0.0	0.0	0.0
4600 Other recurrent taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	62.8	113.3	158.3	208.1	217.3	10.2	10.4	10.0	10.6	10.6
5100 Taxes on production, sale, transfer, etc	59.4	108.3	150.8	200.5	209.5	9.6	9.9	9.5	10.2	10.2
5110 General taxes	34.1	64.3	95.9	133.9	141.3	5.5	5.9	6.0	6.8	6.9
5111 Value added taxes	34.1	64.3	95.9	133.9	141.3	5.5	5.9	6.0	6.8	6.9
5120 Taxes on specific goods and services	25.2	44.0	54.9	66.6	68.1	4.1	4.0	3.5	3.4	3.3
5121 Excises	19.7	37.3	45.5	48.0	48.7	3.2	3.4	2.9	2.4	2.4
5200 Taxes on use of goods and perform activities	3.4	5.0	7.4	7.6	7.8	0.6	0.5	0.5	0.4	0.4
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	9.0	0.0	0.0	0.0	0.0	1.5	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	7.5	4.7	30.1	30.1	29.5	1.2	0.4	1.9	1.5	1.4
Transfer component	0.5	3.4	23.7	26.7	26.0	0.1	0.3	1.5	1.4	1.3
Tax expenditure component	7.0	1.2	6.5	3.4	3.5	1.1	0.1	0.4	0.2	0.2
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series. Corporate income tax revenues for the United Kingdom are based on data provided in July; this was prior to revisions made to the historic Corporation tax data in September, so the revisions are not reflected here. For the latest UK Corporation tax data, please see www.gov.uk/government/statistics/corporation-tax-statistics-2019 the main revisions are explained on page 13 of https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/833371/Aug19_Receipts_NS_Bulletin_Final.odt.
Source: National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs.
StatLink https://doi.org/10.1787/888934056621

Table 4.70. United Kingdom, tax revenue and % of GDP by level of government and main taxes
	Billion GBP					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	151.9	282.1	387.6	488.0	514.7	24.7	25.9	24.4	24.8	25.1
1000 Taxes on income, profits and capital gains	79.6	142.2	193.8	229.9	243.2	12.9	13.1	12.2	11.7	11.9
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	1.8	0.0	0.0	0.0	0.0	0.1
4000 Taxes on property	11.4	26.9	35.5	50.0	52.4	1.9	2.5	2.2	2.5	2.6
5000 Taxes on goods and services	60.9	112.9	158.3	208.0	217.3	9.9	10.4	10.0	10.6	10.6
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	..	..	..	..	..	..	..	..	..	..
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	..	..	..
4000 Taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	..	..	..
Local government
Total tax revenue	14.1	14.2	26.2	31.3	33.1	2.3	1.3	1.7	1.6	1.6
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	5.1	14.2	26.2	31.3	33.1	0.8	1.3	1.7	1.6	1.6
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	9.0	0.0	0.0	0.0	0.0	1.5	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	34.5	60.3	97.3	121.9	130.6	5.6	5.5	6.1	6.2	6.4
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	34.5	60.3	97.3	121.9	130.6	5.6	5.5	6.1	6.2	6.4
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
.. Not available
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: National Income and Expenditure; Central Statistical Office; Annual reports of Her Majesty's Revenue and Customs.
StatLink https://doi.org/10.1787/888934056640

Table 4.71. United States, tax revenue and % of GDP by selected tax category
	Billion USD					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Total tax revenue	1 552.4	2 900.5	3 517.1	4 841.9	5 227.3	26.0	28.3	23.5	25.9	26.8
1000 Taxes on income, profits and capital gains	701.7	1 453.9	1 488.7	2 325.8	2 363.1	11.8	14.2	9.9	12.4	12.1
1100 Of individuals	584.7	1 224.5	1 223.2	1 944.8	2 025.5	9.8	11.9	8.2	10.4	10.4
1200 Corporate	117.0	229.3	265.5	381.0	337.6	2.0	2.2	1.8	2.0	1.7
1300 Unallocable between 1100 and 1200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	397.0	683.1	917.4	1 153.6	1 204.5	6.7	6.7	6.1	6.2	6.2
2100 Employees	173.9	305.6	406.4	517.0	542.9	2.9	3.0	2.7	2.8	2.8
2200 Employers	204.1	343.2	461.7	574.3	598.2	3.4	3.3	3.1	3.1	3.1
2300 Self-employed or non-employed	19.0	34.4	49.3	62.3	63.3	0.3	0.3	0.3	0.3	0.3
2400 Unallocable between 2100, 2200 and 2300	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	2.3	1.9	2.1	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	182.4	299.5	473.4	559.1	837.7	3.1	2.9	3.2	3.0	4.3
4100 Recurrent taxes on immovable property	161.5	254.7	438.6	508.4	532.2	2.7	2.5	2.9	2.7	2.7
4200 Recurrent taxes on net wealth	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4300 Estate, inheritance and gift taxes	15.8	35.6	19.7	25.3	28.1	0.3	0.3	0.1	0.1	0.1
4400 Taxes on financial and capital transactions	2.1	4.4	7.5	16.5	18.2	0.0	0.0	0.1	0.1	0.1
4500 Non-recurrent taxes	0.0	0.0	0.0	0.0	250.0	0.0	0.0	0.0	0.0	1.3
4600 Other recurrent taxes on property	3.0	4.8	7.7	8.9	9.2	0.1	0.0	0.1	0.0	0.0
5000 Taxes on goods and services	271.3	464.0	635.3	801.6	820.0	4.6	4.5	4.2	4.3	4.2
5100 Taxes on production, sale, transfer, etc	235.2	404.1	546.7	703.9	717.8	3.9	3.9	3.6	3.8	3.7
5110 General taxes	125.6	221.4	295.1	380.9	395.7	2.1	2.2	2.0	2.0	2.0
5111 Value added taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5120 Taxes on specific goods and services	109.7	182.7	251.6	322.9	322.1	1.8	1.8	1.7	1.7	1.7
5121 Excises	65.0	108.6	146.6	158.9	160.9	1.1	1.1	1.0	0.8	0.8
5200 Taxes on use of goods and perform activities	36.1	59.9	88.6	97.7	102.2	0.6	0.6	0.6	0.5	0.5
5300 Unallocable between 5100 and 5200	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Non-wastable tax credits
Non-wastable tax credits against 1000	6.2	36.5	171.9	165.6	177.0	0.1	0.4	1.1	0.9	0.9
Transfer component	4.4	26.9	101.8	121.1	127.6	0.1	0.3	0.7	0.6	0.7
Tax expenditure component	1.8	9.6	70.1	44.6	49.4	0.0	0.1	0.5	0.2	0.3
Note: More detailed country data and country notes are available in online chapter 5 "Country Tables, 1965-2017": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Federal estimates are derived from the US Budget, the Final Monthly Treasury Statement and the Annual Report of the US Treasury Department. The State and Local estimates are derived from Government Finances, published by the Bureau of the Census.
StatLink https://doi.org/10.1787/888934056659

Table 4.72. United States, tax revenue and % of GDP by level of government and main taxes
	Billion USD					% of GDP
	1990	2000	2010	2016	2017	1990	2000	2010	2016	2017
Federal or Central government
Total tax revenue	632.2	1 316.6	1 288.7	2 054.5	2 328.1	10.6	12.8	8.6	11.0	11.9
1000 Taxes on income, profits and capital gains	569.7	1 201.3	1 176.8	1 896.8	1 923.5	9.6	11.7	7.9	10.1	9.9
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	11.6	28.1	15.1	20.1	273.2	0.2	0.3	0.1	0.1	1.4
5000 Taxes on goods and services	50.9	87.3	96.8	137.7	131.5	0.9	0.9	0.6	0.7	0.7
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
State/Regional
Total tax revenue	309.7	547.6	723.9	928.1	954.9	5.2	5.3	4.8	5.0	4.9
1000 Taxes on income, profits and capital gains	120.2	231.0	279.4	388.0	396.9	2.0	2.3	1.9	2.1	2.0
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	2.3	1.9	2.1	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	12.2	21.9	23.1	31.1	31.9	0.2	0.2	0.2	0.2	0.2
5000 Taxes on goods and services	177.3	294.7	419.1	507.1	524.1	3.0	2.9	2.8	2.7	2.7
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Local government
Total tax revenue	213.6	353.2	587.2	705.7	739.9	3.6	3.4	3.9	3.8	3.8
1000 Taxes on income, profits and capital gains	11.9	21.6	32.5	41.0	42.8	0.2	0.2	0.2	0.2	0.2
2000 Social security contributions	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	158.6	249.5	435.3	507.9	532.7	2.7	2.4	2.9	2.7	2.7
5000 Taxes on goods and services	43.1	82.0	119.4	156.8	164.4	0.7	0.8	0.8	0.8	0.8
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Social Security Funds
Total tax revenue	397.0	683.1	917.4	1 153.6	1 204.5	6.7	6.7	6.1	6.2	6.2
1000 Taxes on income, profits and capital gains	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2000 Social security contributions	397.0	683.1	917.4	1 153.6	1 204.5	6.7	6.7	6.1	6.2	6.2
3000 Taxes on payroll and workforce	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4000 Taxes on property	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5000 Taxes on goods and services	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6000 Other taxes	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Note: More detailed country data and country notes are available in online chapter 6 "Tax revenues by sub-sectors of general government": https://doi.org/10.1787/0bbc27da-en. Full time series can be accessed at http://oe.cd/full-time-series.
Source: Federal estimates are derived from the US Budget, the Final Monthly Treasury Statement and the Annual Report of the US Treasury Department. The State and Local estimates are derived from Government Finances, published by the Bureau of the Census.
StatLink https://doi.org/10.1787/888934056678

4.2. Memorandum tables

Table 4.73 shows different sources for financing social benefits, beyond compulsory social security contributions reported in section 4.1. In addition, this table shows also data on other taxes, on voluntary contributions to government and on compulsory contributions to private sector.

Table 4.74 shows social security contributions and payroll taxes paid by government. During the revision of the Interpretative Guide in 1984, the question arose of how to treat taxes paid by government. The two most prominent examples of such taxes are social security contributions and payroll taxes paid by government in respect of its employees. After a long discussion it was decided that the data shown in this publication should continue to include taxes paid by government (see §5 of the Interpretative Guide in annex A).

Whilst it was recognised that for certain purposes (e.g. to show the cash flow to the government sector from the private sector) it would be appropriate to eliminate taxes paid by one sector of government to another or tax payments between different units of the same sector of government, the view was taken that to record tax flows in the context of the economy as a whole required that taxes paid by government should be included in the data. This treatment ensures that the different resource flows of an economy, including the calculation of the output of government, are measured consistently in after-tax units. Nevertheless, it was decided that data on identifiable taxes paid by government should be separately identified in a memorandum item and this is the purpose of the country tables which follow.

The data that are reproduced in the following tables refer to actual compulsory payments made by general government in respect of their employees. Fictive, voluntary and imputed contributions are excluded from these data. The definitions of social security contributions, payroll taxes and general government are those set out in §35 to §41, §42 and §3 to §4 of the Interpretative Guide. Information on the other taxes paid by government (namely property taxes and consumption taxes) is not available in most countries, although it is believed that in all countries taxes based upon payroll are the most important taxes paid by government. In many cases, the data are estimates and are not always constructed on a basis consistent with that used in the main tables.

Table 4.73. Financing of social security benefits
National currency
		Total					2017
	Currency	1990	2000	2010	2016	2017	Social security contributions	Other taxes	Voluntary contributions to government	Compulsory contributions to private sector	Total
Australia	Million AUD	0	0	0	0	0	..	..	..	..	0
Austria	Million EUR	17 904	30 716	41 762	52 148	54 235	53 917	0	318	0	54 235
Belgium	Million EUR	24 082	40 065	67 281	71 044	76 587	59 594	16 920	73	0	76 587
Canada	Million CAD	29 653	53 109	76 787	98 954	99 346	99 346	0	0	0	99 346
Chile	Million CLP	487 661	2598 389	6902 690	12090 176	12891 280	2627 558	0	0	10263 722	12891 280
Czech Republic	Million CZK	..	345 480	582 784	707 132	765 231	757 183	0	463	7 585	765 231
Denmark	Million DKK	9 466	26 531	22 854	18 852	18 730	1 060	0	14 891	2 779	18 730
Estonia	Million EUR	..	674	1 918	2 841	3 065	2 636	0	0	429	3 065
Finland	Million EUR	11 070	16 904	23 479	28 562	27 899	27 000	0	302	597	27 899
France	Million EUR	194 091	312 876	461 199	547 061	563 652	387 443	176 209	0	0	563 652
Germany	Million EUR	184 914	328 889	369 783	465 409	487 493	466 470	0	9 324	11 699	487 493
Greece	Million EUR	3 466	14 284	24 748	19 313	20 746	20 746	0	0	0	20 746
Hungary	Million HUF	..	1759 277	3539 643	4932 246	5022 039	4704 101	316 775	1 163	0	5022 039
Iceland	Million ISK	37 632	95 260	236 509	471 834	466 655	89 649	133 273	0	243 733	466 655
Ireland	Million EUR	1 729	3 947	8 442	10 717	11 439	11 439	0	0	0	11 439
Israel	Million ILS	..	27 565	54 443	94 152	100 783	66 783	0	0	34 000	100 783
Italy	Million EUR	87 256	144 093	209 683	216 636	221 405	220 622	0	783	0	221 405
Japan	Billion JPY	34 613	47 968	54 461	66 614	68 562	68 562	0	0	0	68 562
Korea	Billion KRW	3 760	22 759	69 090	112 658	119 676	119 676	0	0	0	119 676
Latvia	Million EUR	..	682	1 590	2 154	2 356	2 259	97	0	0	2 356
Lithuania	Million EUR	..	1 362	3 391	4 872	5 345	5 170	0	2	173	5 345
Luxembourg	Million EUR	1 015	2 240	4 380	5 776	6 169	6 125	0	44	0	6 169
Mexico	Million MXN	21 005	205 575	423 569	659 803	711 436	467 710	0	0	243 726	711 436
Netherlands	Million EUR	44 965	101 610	82 732	103 902	101 913	101 913	0	0	..	101 913
New Zealand	Million NZD	0	0	0	0	0	..	..	..	..	0
Norway	Million NOK	79 701	132 170	243 015	331 389	341 591	341 591	0	0	0	341 591
Poland	Million PLN	..	96 386	156 026	236 292	254 968	254 968	0	0	0	254 968
Portugal	Million EUR	4 055	10 602	16 154	17 699	18 747	17 950	797	0	0	18 747
Slovak Republic	Million EUR	..	4 409	8 904	11 871	12 839	12 325	0	10	504	12 839
Slovenia	Million EUR	..	2 631	5 382	5 842	6 240	6 240	0	0	0	6 240
Spain	Million EUR	36 722	76 046	129 733	128 672	135 831	134 698	0	1 133	0	135 831
Sweden	Million SEK	205 867	315 082	399 552	456 856	462 335	443 110	0	19 225	0	462 335
Switzerland	Million CHF	41 865	64 791	90 541	106 892	109 655	44 998	7 722	0	56 934	109 655
Turkey	Million TRY	15	7 543	71 696	190 247	226 720	226 720	0	0	0	226 720
United Kingdom	Million GBP	45 690	76 663	128 219	149 861	157 321	130 595	0	26 678	48	157 321
United States	Million USD	408 691	705 666	979 242	1235 853	1294 619	1204 453	0	90 166	0	1294 619
.. Not available
StatLink https://doi.org/10.1787/888934056697

Table 4.74. Social security contributions and payroll taxes paid by government
National currency
		Total					2017
	Currency	1990	2000	2010	2016	2017	Federal or Central government	State/Regional	Local government	Social security Funds	Total
Australia1	Million AUD	92	301	579	796	840	0	0	42	0	840
Austria	Million EUR	1 341	2 949	5 618	6 878	7 076	2 657	2 027	2 046	346	7 076
Belgium	Million EUR	1 769	3 105	5 261	7 473	7 774	744	2 424	4 184	423	7 774
Canada	Million CAD	..	6 365	10 185	12 648	12 784	1 575	6 808	4 401	0	12 784
Chile	Million CLP	..	54 633	189 974	298 964	319 933	236 530	..	82 601	801	319 933
Czech Republic	Million CZK	..	34 220	55 771	85 085	92 538	43 564	..	47 919	1 056	92 538
Denmark	Million DKK	0	0	0	0	0	..	..	..	..	0
Estonia	Million EUR	..	177	532	762	827	486	..	277	64	827
Finland	Million EUR	1 938	3 769	5 579	6 079	5 442	997	..	4 327	118	5 442
France	Million EUR	23 380	36 256	53 670	60 741	62 689	15 772	..	23 330	23 587	62 689
Germany	Million EUR	13 581	15 738	20 319	24 291	25 455	1 983	8 150	12 222	3 100	25 455
Greece	Million EUR	124	1 742	3 604	2 663	1 637	1 282	..	0	355	1 637
Hungary	Million HUF	..	366 958	544 870	739 505	707 308	552 059	..	153 231	2 017	707 308
Iceland	Million ISK	..	..	..	..	..	..	..	..	..	..
Ireland	Million EUR	149	447	1 205	1 536	1 657	574	..	1 077	6	1 657
Israel	Million ILS	..	4 110	6 710	9 900	10 350	8 250	..	2 100	0	10 350
Italy	Million EUR	..	36 679	50 627	49 881	50 628	0	..	0	50 628	50 628
Japan	Billion JPY	2 017	2 900	2 981	3 459	3 463	908	..	2 555	0	3 463
Korea	Billion KRW	..	..	..	..	..	..	..	..	..	..
Latvia	Million EUR	..	40	174	230	252	..	..	..	..	252
Lithuania	Million EUR	..	358	700	865	909	479	..	414	16	909
Luxembourg	Million EUR	267	287	507	706	749	725	..	4	20	749
Mexico	Million MXN	2 952	44 879	103 440	150 386	159 491	159 491	0	0	0	159 491
Netherlands	Million EUR	345	2 006	0	0	0	..	..	..	..	0
New Zealand	Million NZD	0	0	0	0	0	..	..	..	..	0
Norway	Million NOK	17 887	36 726	77 588	113 081	118 314	54 686	..	63 628	0	118 314
Poland	Million PLN	..	11 601	18 553	26 357	27 695	11 096	..	16 009	590	27 695
Portugal	Million EUR	33	197	0	0	0	..	..	..	..	0
Slovak Republic	Million EUR	..	642	1 322	1 798	1 899	1 120	..	739	40	1 899
Slovenia	Million EUR	..	335	613	623	652	429	..	215	7	652
Spain	Million EUR	4 010	9 620	18 506	19 232	20 082	2 325	12 464	4 802	491	20 082
Sweden	Million SEK	69 315	101 628	136 740	177 588	187 340	42 143	..	145 197	0	187 340
Switzerland	Million CHF	1 458	1 873	2 809	3 266	3 359	522	1 858	952	26	3 359
Turkey	Million TRY	9	3 619	39 363	107 905	128 331	128 331	..	0	0	128 331
United Kingdom	Million GBP	4 091	6 035	11 732	13 215	14 086	9 301	..	4 785	0	14 086
United States	Million USD	28 861	44 137	71 370	77 654	79 866	27 616	52 250	0	0	79 866
.. Not available
← 1. For Australia, the total differs from the sum of the four levels of government. The difference is due to a multi-jurisdictional (University) sector specific to this country. This sector contains units where jurisdiction is shared between two or more governments, or where classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category is public universities.
StatLink https://doi.org/10.1787/888934056716