5. Detailed country tables, 1965-2018
In all of the following tables the symbol (..) indicates not available/or not applicable. The main series in this chapter cover a selection of years 1965 between 2018. A complete series is available on line. Data for 1955 and 1960 (for nineteen OECD countries) are provided in part V of the 1998 edition of this Report.
Table 5.9. Estonia: Details of tax revenue, 1965-2018 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR | ||||||||||
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Total tax revenue | .. | .. | .. | 1 919 | 5 082 | 4 894 | 5 988 | 6 874 | 7 757 | 8 532 |
Total tax revenue exclusive of taxes collected for the EU | .. | .. | .. | 1 919 | 5 047 | 4 870 | 5 960 | 6 840 | 7 715 | 8 484 |
1000 Taxes on income, profits and capital gains | .. | .. | .. | 476 | 1 197 | 970 | 1 357 | 1 607 | 1 710 | 1 929 |
1100 Of individuals | .. | .. | .. | 421 | 936 | 776 | 1 031 | 1 182 | 1 344 | 1 411 |
1110 On income and profits | .. | .. | .. | 421 | 936 | 776 | 1 031 | 1 182 | 1 344 | 1 411 |
1120 On capital gains | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1200 Corporate | .. | .. | .. | 55 | 261 | 194 | 327 | 424 | 366 | 518 |
1210 On profits | .. | .. | .. | 55 | 65 | 35 | 62 | 38 | 40 | 71 |
1220 On capital gains | .. | .. | .. | 0 | 196 | 159 | 265 | 386 | 325 | 447 |
1300 Unallocable between 1100 and 1200 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions | .. | .. | .. | 674 | 1 683 | 1 879 | 2 077 | 2 300 | 2 653 | 2 978 |
2100 Employees | .. | .. | .. | 0 | 28 | 116 | 109 | 99 | 112 | 123 |
2110 On a payroll basis | .. | .. | .. | .. | 28 | 116 | 109 | 99 | 112 | 123 |
2120 On an income tax basis | .. | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers | .. | .. | .. | 662 | 1 635 | 1 742 | 1 949 | 2 181 | 2 520 | 2 835 |
2210 On a payroll basis | .. | .. | .. | 662 | 1 635 | 1 742 | 1 949 | 2 181 | 2 520 | 2 835 |
2220 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed | .. | .. | .. | 12 | 21 | 21 | 19 | 20 | 21 | 21 |
2310 On a payroll basis | .. | .. | .. | 12 | 21 | 21 | 19 | 20 | 21 | 21 |
2320 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | .. | .. | .. | 24 | 35 | 51 | 57 | 58 | 58 | 58 |
4100 Recurrent taxes on immovable property | .. | .. | .. | 24 | 35 | 51 | 57 | 58 | 58 | 58 |
Land tax | .. | .. | .. | 24 | 35 | 51 | 57 | 58 | 58 | 58 |
4110 Households | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4120 Others | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4200 Recurrent taxes on net wealth | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4300 Estate, inheritance and gift taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4310 Estate and inheritance taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4320 Gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4400 Taxes on financial and capital transactions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4500 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4600 Other recurrent taxes on property | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | .. | .. | .. | 745 | 2 166 | 1 993 | 2 496 | 2 909 | 3 337 | 3 566 |
5100 Taxes on production, sale, transfer, etc. | .. | .. | .. | 723 | 2 099 | 1 938 | 2 431 | 2 829 | 3 227 | 3 437 |
5110 General taxes | .. | .. | .. | 521 | 1 423 | 1 263 | 1 558 | 1 873 | 2 149 | 2 331 |
5111 Value added taxes | .. | .. | .. | 520 | 1 423 | 1 257 | 1 558 | 1 873 | 2 149 | 2 331 |
5112 Sales tax | .. | .. | .. | 0 | 0 | 6 | 0 | 0 | 0 | 0 |
5113 Other | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | .. | .. | .. | 202 | 675 | 675 | 873 | 956 | 1 078 | 1 106 |
5121 Excise duties | .. | .. | .. | 183 | 577 | 619 | 796 | 869 | 990 | 1 012 |
Alcohol | .. | .. | .. | 62 | 153 | 154 | 212 | 207 | 222 | 232 |
Tobacco | .. | .. | .. | 36 | 134 | 91 | 169 | 183 | 197 | 200 |
Fuel | .. | .. | .. | 76 | 290 | 343 | 383 | 444 | 535 | 543 |
Motor vehicle | .. | .. | .. | 9 | 0 | 0 | 0 | 0 | 0 | 0 |
Package | .. | .. | .. | 0 | 0 | 0 | 0 | 1 | 0 | 0 |
Fur | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Electricity | .. | .. | .. | 0 | 0 | 31 | 33 | 34 | 36 | 37 |
5122 Profits of fiscal monopolies | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | .. | .. | .. | 2 | 35 | 24 | 29 | 34 | 38 | 43 |
5124 Taxes on exports | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | .. | .. | .. | 17 | 64 | 33 | 48 | 53 | 50 | 52 |
Gambling tax | .. | .. | .. | 7 | 30 | 21 | 22 | 23 | 27 | 27 |
Advertising tax | .. | .. | .. | 1 | 3 | 2 | 4 | 4 | 6 | 6 |
Postal service payment | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Liquid fuel stockpiling fee | .. | .. | .. | 0 | 2 | 5 | 6 | 5 | 5 | 4 |
Contributions to the Guarantee Fund | .. | .. | .. | 9 | 29 | 5 | 17 | 20 | 13 | 14 |
5127 Other taxes on internat. trade and transactions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | .. | .. | .. | 22 | 68 | 55 | 65 | 80 | 110 | 129 |
5210 Recurrent taxes | .. | .. | .. | 22 | 68 | 55 | 65 | 73 | 86 | 90 |
Car registration fee | .. | .. | .. | 2 | 5 | 4 | 7 | 7 | 8 | 8 |
Heavy vehicle tax | .. | .. | .. | 0 | 4 | 4 | 4 | 5 | 5 | 5 |
5211 Paid by households: motor vehicles | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5212 Paid by others: motor vehicles | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5213 Paid in respect of other goods | .. | .. | .. | 20 | 58 | 47 | 55 | 61 | 73 | 77 |
Business and professional licenses | .. | .. | .. | 3 | 2 | 1 | 1 | 1 | 3 | 3 |
Pollution fee | .. | .. | .. | 10 | 44 | 31 | 37 | 44 | 53 | 54 |
Specific use of water | .. | .. | .. | 4 | 9 | 13 | 14 | 13 | 15 | 16 |
Fees for closure of roads, streets and squares | .. | .. | .. | 0 | 1 | 1 | 1 | 2 | 1 | 2 |
Fishing fees | .. | .. | .. | 1 | 1 | 1 | 2 | 2 | 1 | 2 |
Tax on motor vehicle | .. | .. | .. | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
Boat tax | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Animal tax | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5220 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 7 | 24 | 39 |
Revenue from the sale of emission permits | .. | .. | .. | .. | .. | .. | .. | 7 | 24 | 39 |
5300 Unallocable between 5100 and 5200 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6100 Paid solely by business | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
6200 Other | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Other taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Memorandum item | ||||||||||
Customs duties collected on behalf of the EU | .. | .. | .. | .. | 35 | 24 | 29 | 34 | 38 | 43 |
SRF contributions collected on behalf of the EU | .. | .. | .. | .. | .. | .. | .. | .. | 5 | 5 |
Total tax revenue on cash basis | .. | .. | .. | 1 907 | 5 003 | 4 921 | 5 964 | 6 848 | 7 713 | 8 528 |
Total tax revenue on accrual basis | .. | .. | .. | 1 919 | 5 082 | 4 894 | 5 988 | 6 874 | 7 757 | 8 532 |
Conciliation with National Accounts | ||||||||||
Additional taxes included in National Accounts | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Taxes excluded from National Accounts | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Difference in treatment of tax credits | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Capital transfer for uncollected revenue | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary social security contributions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Miscellaneous differences | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
National Accounts: Taxes and actual social contributions | .. | .. | .. | 1 919 | 5 082 | 4 894 | 5 988 | 6 874 | 7 757 | 8 532 |
Imputed social contributions | .. | .. | .. | 4 | 20 | 30 | 38 | 49 | 62 | 66 |
National Accounts: Taxes and all social contributions | .. | .. | .. | 1 922 | 5 102 | 4 924 | 6 026 | 6 923 | 7 819 | 8 597 |
Source: Statistics Estonia. | ||||||||||
Table 5.17. Israel: Details of tax revenue, 1965-2018 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million ILS | ||||||||||
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Total tax revenue | .. | .. | .. | 188 276 | 251 299 | 268 555 | 325 442 | 364 375 | 413 124 | 411 633 |
1000 Taxes on income, profits and capital gains | .. | .. | .. | 74 551 | 91 530 | 78 265 | 101 481 | 113 966 | 146 949 | 135 001 |
1100 Of individuals | .. | .. | .. | 54 753 | 56 434 | 48 214 | 57 311 | 70 885 | 85 411 | 84 922 |
1110 On income and profits | .. | .. | .. | 53 698 | 55 213 | 47 550 | 55 881 | 68 405 | 79 411 | 82 022 |
On wages – deduction at source | .. | .. | .. | 45 278 | 45 515 | 40 159 | 46 458 | 54 087 | 62 431 | 65 249 |
On self employement income – deduction at source | .. | .. | .. | 2 655 | 3 676 | 3 135 | 3 891 | 4 880 | 5 243 | 5 772 |
On self employement income – other | .. | .. | .. | 5 764 | 6 022 | 4 256 | 5 532 | 9 438 | 11 737 | 11 001 |
1120 On capital gains | .. | .. | .. | 1 055 | 1 221 | 664 | 1 430 | 2 480 | 6 000 | 2 900 |
1200 Corporate | .. | .. | .. | 18 001 | 30 210 | 23 113 | 36 639 | 34 676 | 41 909 | 42 932 |
1210 On profits | .. | .. | .. | 16 109 | 27 582 | 22 291 | 33 939 | 33 476 | 40 049 | 40 962 |
Deduction at source | .. | .. | .. | 1 991 | 2 550 | 2 271 | 2 611 | 3 075 | 3 309 | 3 473 |
In lieu of VAT on the profits of Financial Institutions | .. | .. | .. | 1 290 | 2 200 | 1 920 | 2 440 | 1 910 | 2 070 | 2 150 |
Other | .. | .. | .. | 12 828 | 22 832 | 18 100 | 28 888 | 28 491 | 34 670 | 35 339 |
1220 On capital gains | .. | .. | .. | 1 892 | 2 628 | 822 | 2 700 | 1 200 | 1 860 | 1 970 |
1300 Unallocable between 1100 and 1200 | .. | .. | .. | 1 797 | 4 886 | 6 938 | 7 531 | 8 405 | 19 629 | 7 147 |
Tax deducted at the source on the capital market | .. | .. | .. | 1 797 | 4 886 | 6 938 | 7 531 | 8 405 | 19 629 | 7 147 |
2000 Social security contributions | .. | .. | .. | 27 565 | 37 909 | 45 343 | 53 364 | 59 561 | 66 783 | 69 016 |
2100 Employees | .. | .. | .. | 15 771 | 23 093 | 27 788 | 31 537 | 34 692 | 37 884 | 39 232 |
2110 On a payroll basis | .. | .. | .. | 15 771 | 23 093 | 27 788 | 31 537 | 34 692 | 37 884 | 39 232 |
2120 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers | .. | .. | .. | 8 182 | 9 960 | 11 427 | 15 026 | 17 247 | 20 596 | 20 990 |
2210 On a payroll basis | .. | .. | .. | 8 182 | 9 960 | 11 427 | 15 026 | 17 247 | 20 596 | 20 990 |
2220 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed | .. | .. | .. | 3 612 | 4 856 | 6 128 | 6 802 | 7 622 | 8 303 | 8 794 |
2310 On a payroll basis | .. | .. | .. | 3 612 | 4 856 | 6 128 | 6 802 | 7 622 | 8 303 | 8 794 |
2320 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | .. | .. | .. | 6 850 | 9 920 | 10 280 | 12 780 | 13 770 | 15 196 | 15 828 |
Employers tax on the the non-profit sector other than govt | .. | .. | .. | 1 250 | 1 500 | 320 | 390 | 410 | 404 | 502 |
In lieu of VAT on the wage-bill in the non-profit sector | .. | .. | .. | 4 260 | 6 580 | 7 650 | 9 540 | 10 320 | 11 203 | 11 948 |
In lieu VAT on the wage-bill in Financial Institutions | .. | .. | .. | 1 340 | 1 840 | 2 310 | 2 850 | 3 040 | 3 589 | 3 378 |
4000 Taxes on property | .. | .. | .. | 16 935 | 24 282 | 28 817 | 32 680 | 38 804 | 40 949 | 42 285 |
4100 Recurrent taxes on immovable property | .. | .. | .. | 11 311 | 16 156 | 18 768 | 21 541 | 23 765 | 25 296 | 26 311 |
Land tax | .. | .. | .. | 442 | 52 | 48 | 59 | 44 | 21 | 25 |
4110 Households | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4120 Others | .. | .. | .. | 10 869 | 16 104 | 18 720 | 21 483 | 23 721 | 25 275 | 26 286 |
4200 Recurrent taxes on net wealth | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4300 Estate, inheritance and gift taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4310 Estate and inheritance taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4320 Gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4400 Taxes on financial and capital transactions | .. | .. | .. | 3 181 | 3 555 | 4 071 | 4 532 | 6 732 | 6 642 | 6 660 |
Transaction tax on the buyer of real estate | .. | .. | .. | 1 972 | 3 084 | 4 024 | 4 513 | 6 731 | 6 638 | 6 654 |
Transaction tax on the seller of real estate | .. | .. | .. | 206 | 404 | 27 | 19 | 1 | 4 | 6 |
Stamp tax | .. | .. | .. | 1 003 | 67 | 20 | 0 | 0 | 0 | 0 |
4500 Non-recurrent taxes | .. | .. | .. | 2 443 | 4 572 | 5 979 | 6 607 | 8 307 | 9 011 | 9 314 |
4510 On net wealth | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4520 Other non-recurrent taxes | .. | .. | .. | 2 443 | 4 572 | 5 979 | 6 607 | 8 307 | 9 011 | 9 314 |
Capital gains tax on real estate | .. | .. | .. | 2 443 | 4 572 | 5 979 | 6 607 | 8 307 | 9 011 | 9 314 |
4600 Other recurrent taxes on property | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | .. | .. | .. | 62 375 | 87 658 | 105 850 | 125 137 | 138 274 | 143 247 | 149 503 |
5100 Taxes on production, sale, transfer, etc. | .. | .. | .. | 57 887 | 81 107 | 98 092 | 116 335 | 128 277 | 133 293 | 138 931 |
5110 General taxes | .. | .. | .. | 49 876 | 67 569 | 79 945 | 97 357 | 107 765 | 110 971 | 117 251 |
5111 Value added taxes | .. | .. | .. | 39 805 | 53 982 | 65 508 | 81 524 | 90 824 | 94 531 | 99 442 |
5112 Sales tax | .. | .. | .. | 10 071 | 13 587 | 14 437 | 15 833 | 16 941 | 16 440 | 17 809 |
On domestic production | .. | .. | .. | 662 | 287 | 291 | 457 | 450 | 290 | 328 |
On imports | .. | .. | .. | 9 409 | 13 300 | 14 146 | 15 376 | 16 491 | 16 150 | 17 481 |
5113 Other | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | .. | .. | .. | 8 012 | 13 538 | 18 147 | 18 978 | 20 512 | 22 322 | 21 680 |
5121 Excise duties | .. | .. | .. | 6 595 | 11 323 | 15 458 | 16 680 | 17 642 | 19 312 | 18 895 |
On domestically refined fuel | .. | .. | .. | 5 666 | 10 590 | 14 637 | 15 876 | 17 008 | 18 757 | 18 387 |
On domestically processed tobacco products | .. | .. | .. | 929 | 733 | 821 | 804 | 634 | 555 | 508 |
5122 Profits of fiscal monopolies | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | .. | .. | .. | 1 417 | 2 215 | 2 689 | 2 298 | 2 870 | 3 010 | 2 785 |
5124 Taxes on exports | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5127 Other taxes on internat. trade and transactions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | .. | .. | .. | 4 488 | 6 551 | 7 758 | 8 803 | 9 997 | 9 954 | 10 572 |
5210 Recurrent taxes | .. | .. | .. | 4 488 | 6 551 | 7 758 | 8 803 | 9 997 | 9 954 | 10 572 |
5211 Paid by households: motor vehicles | .. | .. | .. | 1 436 | 1 895 | 2 274 | 2 872 | 3 179 | 3 623 | 3 597 |
5212 Paid by others: motor vehicles | .. | .. | .. | 479 | 632 | 758 | 957 | 1 060 | 1 208 | 1 199 |
5213 Paid in respect of other goods | .. | .. | .. | 2 574 | 4 025 | 4 726 | 4 973 | 5 759 | 5 124 | 5 775 |
Licences collected by the Ministry of Transportation | .. | .. | .. | 257 | 535 | 350 | 132 | 196 | 61 | 128 |
Licences collected by the Ministry of Communication | .. | .. | .. | 151 | 0 | 274 | 299 | 338 | 199 | 338 |
Licences collected by other ministries | .. | .. | .. | 1 587 | 2 605 | 2 990 | 3 227 | 3 781 | 3 320 | 3 703 |
Business and professional licences paid locally | .. | .. | .. | 528 | 799 | 1 011 | 1 190 | 1 317 | 1 406 | 1 462 |
Other local authority fees | .. | .. | .. | 51 | 86 | 101 | 125 | 128 | 138 | 144 |
5220 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5300 Unallocable between 5100 and 5200 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6100 Paid solely by business | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
6200 Other | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Non-wastable tax credits | ||||||||||
Non-wastable tax credits against 1110 | .. | .. | .. | .. | .. | 87 | 911 | 1 415 | 1 589 | 807 |
Tax expenditure component | .. | .. | .. | 0 | 0 | 3 | 32 | 67 | 0 | 0 |
Transfer component | .. | .. | .. | 0 | 0 | 84 | 879 | 1 348 | 1 589 | 807 |
Non-wastable tax credits against 1210 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax expenditure component | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Transfer component | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total tax revenue on cash basis | .. | .. | .. | 188 276 | 251 299 | 268 555 | 325 442 | 364 375 | 413 124 | 411 633 |
Total tax revenue on accrual basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Conciliation with National Accounts | ||||||||||
Additional taxes included in National Accounts | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Taxes excluded from National Accounts | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Difference in treatment of tax credits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Capital transfer for uncollected revenue | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Voluntary social security contributions | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Miscellaneous differences | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
National Accounts: Taxes and actual social contributions | .. | .. | .. | 188 276 | 251 299 | 268 555 | 325 442 | 364 375 | 413 124 | 411 633 |
Imputed social contributions | .. | .. | .. | 6 175 | 7 134 | 8 207 | 9 088 | 9 185 | 9 241 | 9 116 |
National Accounts: Taxes and all social contributions | .. | .. | .. | 194 451 | 258 433 | 276 762 | 334 530 | 373 560 | 422 364 | 420 749 |
Source: Israel Central Bureau of Statistics and Israel Ministry of Finance. | ||||||||||
Table 5.21. Latvia: Details of tax revenue, 1965-2018 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR | ||||||||||
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Total tax revenue | .. | .. | .. | 1 995 | 6 401 | 5 162 | 6 695 | 7 334 | 8 412 | 9 076 |
Total tax revenue exclusive of taxes collected for the EU | .. | .. | .. | 1 995 | 6 362 | 5 137 | 6 667 | 7 286 | 8 359 | 9 016 |
1000 Taxes on income, profits and capital gains | .. | .. | .. | 480 | 1 857 | 1 292 | 1 690 | 1 833 | 2 204 | 2 049 |
1100 Of individuals | .. | .. | .. | 376 | 1 287 | 1 116 | 1 320 | 1 445 | 1 777 | 1 742 |
1110 On income and profits | .. | .. | .. | 376 | 1 287 | 1 116 | 1 320 | 1 445 | 1 777 | 1 742 |
Personal income tax | .. | .. | .. | 376 | 1 287 | 1 116 | 1 320 | 1 445 | 1 712 | 1 740 |
Solidarity tax | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 65 | 2 |
1120 On capital gains | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1200 Corporate | .. | .. | .. | 105 | 570 | 175 | 370 | 389 | 427 | 308 |
1210 On profits | .. | .. | .. | 105 | 570 | 175 | 370 | 389 | 427 | 308 |
1220 On capital gains | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1300 Unallocable between 1100 and 1200 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions | .. | .. | .. | 669 | 1 774 | 1 554 | 1 933 | 2 030 | 2 259 | 2 658 |
2100 Employees | .. | .. | .. | 167 | 479 | 389 | 531 | 585 | 627 | 779 |
2110 On a payroll basis | .. | .. | .. | 167 | 479 | 389 | 531 | 585 | 627 | 779 |
2120 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers | .. | .. | .. | 501 | 1 283 | 1 155 | 1 391 | 1 432 | 1 618 | 1 855 |
2210 On a payroll basis | .. | .. | .. | 501 | 1 283 | 1 155 | 1 391 | 1 432 | 1 618 | 1 855 |
2220 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed | .. | .. | .. | 1 | 12 | 9 | 11 | 12 | 15 | 25 |
2310 On a payroll basis | .. | .. | .. | 1 | 12 | 9 | 11 | 12 | 15 | 25 |
2320 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | .. | .. | .. | 0 | 4 | 3 | 3 | 3 | 3 | 3 |
Risk duty of business | .. | .. | .. | .. | 4 | 3 | 3 | 3 | 3 | 3 |
4000 Taxes on property | .. | .. | .. | 76 | 195 | 157 | 221 | 246 | 278 | 275 |
4100 Recurrent taxes on immovable property | .. | .. | .. | 63 | 106 | 128 | 173 | 197 | 228 | 223 |
4110 Households | .. | .. | .. | 0 | 0 | 0 | 22 | 24 | 35 | 37 |
4120 Others | .. | .. | .. | 63 | 106 | 128 | 151 | 173 | 193 | 186 |
Tax on property | .. | .. | .. | 63 | 106 | 128 | 151 | 173 | 193 | 186 |
Tax on land | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4200 Recurrent taxes on net wealth | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4300 Estate, inheritance and gift taxes | .. | .. | .. | 0 | 3 | 3 | 5 | 7 | 9 | 10 |
4310 Estate and inheritance taxes | .. | .. | .. | .. | 3 | 3 | 5 | 7 | 9 | 10 |
Duty for legacies and donations | .. | .. | .. | .. | 0 | 2 | 3 | 4 | 6 | 8 |
Stamp duty for transactions made in Land Register in relation to legacies and donations | .. | .. | .. | .. | 1 | 0 | 0 | 1 | 1 | 1 |
Duty for consolidation of ownership and legal cliens in Land Register anent legacies and donations | .. | .. | .. | .. | 2 | 2 | 2 | 2 | 2 | 2 |
4320 Gift taxes | .. | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 |
4400 Taxes on financial and capital transactions | .. | .. | .. | 13 | 86 | 26 | 43 | 42 | 41 | 42 |
Duties on transactions with privatization vouchers | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Stamp duty for transactions made in Land Register, which have been collected from juridical persons, except legacies and donations | .. | .. | .. | 0 | 1 | 1 | 1 | 1 | 1 | 1 |
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from juridical persons, except legacies and donations | .. | .. | .. | 4 | 27 | 13 | 17 | 18 | 17 | 18 |
Stamp duty for transactions made in Land Register, which have been collected from physical persons, except legacies and donations | .. | .. | .. | 1 | 8 | 1 | 2 | 2 | 2 | 2 |
Duty for consolidation of ownership and legal liens in Land Register, which have been collected from physical persons, except legacies and donations | .. | .. | .. | 7 | 51 | 11 | 23 | 20 | 21 | 21 |
4500 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4600 Other recurrent taxes on property | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | .. | .. | .. | 770 | 2 572 | 2 157 | 2 849 | 3 222 | 3 667 | 4 090 |
5100 Taxes on production, sale, transfer, etc. | .. | .. | .. | 739 | 2 515 | 2 031 | 2 695 | 3 052 | 3 474 | 3 875 |
5110 General taxes | .. | .. | .. | 476 | 1 753 | 1 301 | 1 855 | 2 130 | 2 440 | 2 698 |
5111 Value added taxes | .. | .. | .. | 476 | 1 727 | 1 202 | 1 690 | 1 876 | 2 164 | 2 449 |
5112 Sales tax | .. | .. | .. | 0 | 0 | 0 | 0 | 31 | 31 | 0 |
Subsidised electricity tax | .. | .. | .. | .. | .. | .. | .. | 31 | 31 | 0 |
5113 Other | .. | .. | .. | 0 | 27 | 99 | 165 | 223 | 245 | 249 |
Mandatory procurement public service obligation fee | .. | .. | .. | 0 | 27 | 99 | 165 | 223 | 245 | 249 |
5120 Taxes on specific goods and services | .. | .. | .. | 262 | 761 | 730 | 840 | 922 | 1 035 | 1 177 |
5121 Excise duties | .. | .. | .. | 232 | 626 | 645 | 742 | 807 | 913 | 1 041 |
Excise duty on alcoholic beverages | .. | .. | .. | 63 | 127 | 111 | 124 | 128 | 162 | 194 |
Excise duty on beer | .. | .. | .. | 4 | 15 | 25 | 24 | 27 | 37 | 53 |
Excise duty on oil products | .. | .. | .. | 124 | 359 | 360 | 388 | 428 | 484 | 536 |
Excise duty on tobacco | .. | .. | .. | 27 | 92 | 130 | 160 | 178 | 191 | 213 |
Excise duty on other products | .. | .. | .. | 14 | 32 | 18 | 24 | 25 | 15 | 16 |
Excise duty on coffee and non alcoholic beverages | .. | .. | .. | 6 | 8 | 13 | 14 | 14 | 15 | 16 |
Excise duty / Tax on cars and motorcycles | .. | .. | .. | 8 | 24 | 5 | 10 | 11 | 0 | 0 |
Excise duty on natural gas | .. | .. | .. | 0 | 0 | 1 | 22 | 20 | 19 | 23 |
Tax on electricity | .. | .. | .. | 0 | 1 | 1 | 1 | 2 | 5 | 5 |
5122 Profits of fiscal monopolies | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | .. | .. | .. | 21 | 70 | 38 | 29 | 43 | 50 | 58 |
Customs duties | .. | .. | .. | 21 | 40 | 25 | 28 | 40 | 45 | 53 |
Levies on imported agricultural products | .. | .. | .. | 0 | 2 | 0 | 0 | 0 | 0 | 0 |
Excise duty of imported goods for omission for free turnover | .. | .. | .. | 0 | 28 | 14 | 2 | 3 | 4 | 5 |
5124 Taxes on exports | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | .. | .. | .. | 10 | 66 | 47 | 68 | 72 | 72 | 78 |
Taxes on lotteries and gambling | .. | .. | .. | 7 | 42 | 22 | 29 | 32 | 36 | 44 |
Financial stability fee | .. | .. | .. | 0 | 0 | 0 | 5 | 4 | 11 | 10 |
Passenger departure duty | .. | .. | .. | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
Contributions to the EU Single Resolution Fund | .. | .. | .. | .. | .. | .. | .. | 8 | 7 | 7 |
Contributions to the fund for the protection of the insured | .. | .. | .. | 0 | 1 | 1 | 1 | 1 | 0 | 0 |
Contributions to the deposit guarantee fund | .. | .. | .. | 0 | 22 | 24 | 32 | 28 | 17 | 17 |
5127 Other taxes on internat. trade and transactions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | .. | .. | .. | 32 | 57 | 126 | 154 | 170 | 193 | 215 |
5210 Recurrent taxes | .. | .. | .. | 32 | 57 | 73 | 140 | 142 | 156 | 168 |
5211 Paid by households: motor vehicles | .. | .. | .. | 12 | 16 | 34 | 48 | 54 | 61 | 62 |
Vehicle tax for vehicles which have been registered on physical persons | .. | .. | .. | 0 | 0 | 0 | 48 | 54 | 61 | 62 |
Annual vehicle duty for vehicles which have been registered on physical persons | .. | .. | .. | 12 | 16 | 34 | 0 | 0 | 0 | 0 |
5212 Paid by others: motor vehicles | .. | .. | .. | 0 | 20 | 22 | 45 | 46 | 52 | 53 |
Tax on cars belonging to enterprises | .. | .. | .. | .. | 0 | 0 | 21 | 20 | 22 | 21 |
Vehicle tax for vehicles which have been registered on judical persons | .. | .. | .. | .. | 0 | 0 | 24 | 26 | 30 | 32 |
Annual vehicle duty for vehicles which have been registered on judical persons | .. | .. | .. | .. | 20 | 22 | 0 | 0 | 0 | 0 |
5213 Paid in respect of other goods | .. | .. | .. | 20 | 21 | 17 | 47 | 42 | 43 | 52 |
Duty for keeping animals | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards) | .. | .. | .. | 0 | 0 | 0 | 1 | 1 | 1 | 1 |
Business and professional licences | .. | .. | .. | 5 | 6 | 4 | 27 | 20 | 17 | 21 |
State duties and payments for issue of special permits (licences) and registration of documents that commensurate correspondence of professional qualification | .. | .. | .. | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
Lottery and gambling state duty | .. | .. | .. | 1 | 4 | 2 | 2 | 2 | 3 | 4 |
Gambling equipment marking duty | .. | .. | .. | 0 | 1 | 1 | 0 | 0 | 0 | 0 |
Payment for rental of commercial fishing rights | .. | .. | .. | 0 | 0 | 0 | 0 | 1 | 1 | 1 |
Lottery of goods and services organization duty | .. | .. | .. | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
State duty for using numerative rights | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
State duty for keeping oil products` security reserves | .. | .. | .. | 0 | 0 | 0 | 24 | 16 | 12 | 16 |
Tax on natural resources | .. | .. | .. | 15 | 15 | 12 | 19 | 22 | 26 | 30 |
5220 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 53 | 14 | 28 | 37 | 47 |
Revenue from state-owned greenhouse gas emission unit trade | .. | .. | .. | .. | .. | 53 | 14 | 0 | 0 | 0 |
Payment for emission quota trading | .. | .. | .. | .. | .. | 0 | 0 | 11 | 12 | 20 |
The fee for the appeal of procurement | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 | 0 |
Toll for the use of motorways | .. | .. | .. | .. | .. | 0 | 0 | 17 | 25 | 27 |
5300 Unallocable between 5100 and 5200 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6100 Paid solely by business | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
6200 Other | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Memorandum items | ||||||||||
Customs duties collected on behalf of the EU | .. | .. | .. | .. | 37 | 25 | 28 | 40 | 46 | 53 |
SRF contributions collected on behalf of the EU | .. | .. | .. | .. | .. | .. | .. | 8 | 7 | 7 |
Total tax revenue on cash basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total tax revenue on accrual basis | .. | .. | .. | 1 995 | 6 401 | 5 162 | 6 695 | 7 334 | 8 412 | 9 076 |
Conciliation with National Accounts | ||||||||||
Additional taxes included in National Accounts | .. | .. | .. | 14 | 1 | 1 | 0 | 0 | 0 | 0 |
Taxes excluded from National Accounts | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Difference in treatment of tax credits | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Capital transfer for uncollected revenue | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary social security contributions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Miscellaneous differences | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
National Accounts: Taxes and actual social contributions | .. | .. | .. | 2 009 | 6 402 | 5 163 | 6 695 | 7 334 | 8 413 | 9 076 |
Imputed social contributions | .. | .. | .. | 12 | 51 | 36 | 59 | 80 | 97 | 108 |
National Accounts: Taxes and all social contributions | .. | .. | .. | 2 022 | 6 453 | 5 199 | 6 754 | 7 415 | 8 509 | 9 184 |
Source: Ministry of Finance. | ||||||||||
Table 5.22. Lithuania: Details of tax revenue, 1965-2018 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR | ||||||||||
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Total tax revenue | .. | .. | .. | 4 154 | 8 730 | 7 961 | 9 377 | 10 727 | 12 459 | 13 664 |
Total tax revenue exclusive of taxes collected for the EU | .. | .. | .. | 4 154 | 8 656 | 7 908 | 9 370 | 10 716 | 12 350 | 13 541 |
1000 Taxes on income, profits and capital gains | .. | .. | .. | 1 111 | 2 625 | 1 281 | 1 726 | 2 013 | 2 256 | 2 529 |
1100 Of individuals | .. | .. | .. | 1 020 | 1 891 | 1 005 | 1 250 | 1 440 | 1 625 | 1 838 |
1110 On income and profits | .. | .. | .. | 1 020 | 1 810 | 972 | 1 226 | 1 390 | 1 556 | 1 751 |
Tax on payroll and workforce | .. | .. | .. | 950 | 1 628 | 793 | 1 008 | 1 148 | 1 233 | 1 408 |
Tax on income from individual activities | .. | .. | .. | 40 | 81 | 36 | 48 | 55 | 79 | 83 |
Tax on capital income | .. | .. | .. | 31 | 102 | 143 | 170 | 187 | 243 | 260 |
1120 On capital gains | .. | .. | .. | 0 | 81 | 33 | 24 | 50 | 69 | 86 |
1200 Corporate | .. | .. | .. | 90 | 734 | 276 | 477 | 574 | 631 | 691 |
1210 On profits | .. | .. | .. | 90 | 734 | 276 | 477 | 574 | 631 | 691 |
1220 On capital gains | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1300 Unallocable between 1100 and 1200 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions | .. | .. | .. | 1 362 | 2 643 | 3 293 | 3 791 | 4 338 | 5 170 | 5 752 |
2100 Employees | .. | .. | .. | 107 | 233 | 641 | 763 | 873 | 1 071 | 1 156 |
2110 On a payroll basis | .. | .. | .. | 107 | 233 | 641 | 763 | 873 | 1 071 | 1 156 |
2120 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers | .. | .. | .. | 1 119 | 2 180 | 2 109 | 2 526 | 2 916 | 3 512 | 3 894 |
2210 On a payroll basis | .. | .. | .. | 1 119 | 2 180 | 2 109 | 2 526 | 2 916 | 3 512 | 3 894 |
2220 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed | .. | .. | .. | 135 | 230 | 544 | 502 | 549 | 587 | 702 |
2310 On a payroll basis | .. | .. | .. | 135 | 230 | 544 | 502 | 549 | 587 | 702 |
2320 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | .. | .. | .. | 62 | 83 | 103 | 97 | 126 | 129 | 137 |
4100 Recurrent taxes on immovable property | .. | .. | .. | 61 | 82 | 102 | 96 | 125 | 127 | 135 |
4110 Households | .. | .. | .. | 3 | 6 | 7 | 8 | 17 | 25 | 36 |
4120 Others | .. | .. | .. | 58 | 76 | 95 | 88 | 108 | 102 | 99 |
Tax on land from corporations | .. | .. | .. | 3 | 8 | 9 | 10 | 10 | 5 | 5 |
Tax on immovable property | .. | .. | .. | 55 | 69 | 86 | 77 | 98 | 97 | 94 |
4200 Recurrent taxes on net wealth | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4300 Estate, inheritance and gift taxes | .. | .. | .. | 1 | 2 | 1 | 1 | 1 | 2 | 2 |
4310 Estate and inheritance taxes | .. | .. | .. | 1 | 2 | 1 | 1 | 1 | 2 | 2 |
4320 Gift taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4400 Taxes on financial and capital transactions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4500 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4600 Other recurrent taxes on property | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | .. | .. | .. | 1 619 | 3 378 | 3 284 | 3 762 | 4 249 | 4 904 | 5 246 |
5100 Taxes on production, sale, transfer, etc. | .. | .. | .. | 1 556 | 3 298 | 3 202 | 3 685 | 4 176 | 4 823 | 5 150 |
5110 General taxes | .. | .. | .. | 1 086 | 2 339 | 2 183 | 2 611 | 2 913 | 3 336 | 3 552 |
5111 Value added taxes | .. | .. | .. | 1 005 | 2 330 | 2 180 | 2 611 | 2 889 | 3 310 | 3 522 |
5112 Sales tax | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other | .. | .. | .. | 81 | 8 | 3 | 0 | 24 | 26 | 30 |
Deductions from revenue according to the RoL on the financing of road maintence and development | .. | .. | .. | 81 | 0 | 0 | .. | 0 | 0 | 0 |
Deductions from revenue according to the RoL Forestry Law | .. | .. | .. | 0 | 0 | 0 | .. | 24 | 26 | 30 |
Turnover tax on goods | .. | .. | .. | 0 | 0 | 0 | .. | 0 | 0 | 0 |
Deductions from Ignalina nuclear power plant income generated by sales of electricity | .. | .. | .. | 0 | 8 | 3 | .. | 0 | 0 | 0 |
Turnover tax on publications of erotic and violent nature | .. | .. | .. | 0 | 0 | 0 | .. | 0 | 0 | 0 |
Turnover tax on motor cars | .. | .. | .. | 0 | 0 | 0 | .. | 0 | 0 | 0 |
Turnover tax on goods containing ethyl | .. | .. | .. | 0 | 0 | 0 | .. | 0 | 0 | 0 |
5120 Taxes on specific goods and services | .. | .. | .. | 470 | 960 | 1 019 | 1 073 | 1 263 | 1 486 | 1 598 |
5121 Excise duties | .. | .. | .. | 428 | 835 | 903 | 996 | 1 165 | 1 339 | 1 444 |
Alcoholic beverages | .. | .. | .. | 10 | 2 | 10 | 12 | 6 | 13 | 17 |
Manufactured tabacco | .. | .. | .. | 41 | 121 | 170 | 209 | 270 | 286 | 293 |
Oil and other oil products | .. | .. | .. | 230 | 451 | 487 | 534 | 619 | 730 | 807 |
Electricity | .. | .. | .. | 2 | 0 | 3 | 3 | 4 | 2 | 2 |
Luxury cars | .. | .. | .. | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
Sugar | .. | .. | .. | 25 | 13 | 1 | 7 | 1 | 1 | 0 |
Other former minor excises | .. | .. | .. | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
Wine and sparkling wine | .. | .. | .. | 6 | 23 | 30 | 31 | 36 | 41 | 43 |
Beer | .. | .. | .. | 24 | 38 | 44 | 38 | 50 | 79 | 86 |
Other alcoholic beverages | .. | .. | .. | 84 | 186 | 158 | 162 | 179 | 187 | 196 |
5122 Profits of fiscal monopolies | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | .. | .. | .. | 41 | 61 | 53 | 0 | 0 | 101 | 116 |
Taxes on international trades and transactions | .. | .. | .. | 41 | 0 | 0 | .. | .. | 0 | 0 |
Imported sugar tax | .. | .. | .. | 0 | 0 | 0 | .. | .. | 0 | 0 |
Custom duties collected for the EU | .. | .. | .. | .. | 61 | 53 | 68 | 99 | 101 | 116 |
5124 Taxes on exports | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | .. | .. | .. | 0 | 64 | 63 | 77 | 98 | 47 | 37 |
Tax on lotteries and gambling | .. | .. | .. | .. | 9 | 8 | 12 | 15 | 16 | 17 |
Contributions to the Guarantee Fund | .. | .. | .. | .. | 11 | 5 | 12 | 16 | 0 | 0 |
Deposit and investment insurance tax | .. | .. | .. | .. | 43 | 48 | 52 | 56 | 22 | 12 |
Resolution Fund | .. | .. | .. | .. | .. | .. | .. | 10 | 7 | 7 |
Other taxes on specific services | .. | .. | .. | .. | 0 | 1 | 2 | 1 | 1 | 1 |
5127 Other taxes on internat. trade and transactions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | .. | .. | .. | 64 | 80 | 83 | 78 | 74 | 81 | 96 |
5210 Recurrent taxes | .. | .. | .. | 64 | 80 | 83 | 78 | 74 | 81 | 96 |
5211 Paid by households: motor vehicles | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5212 Paid by others: motor vehicles | .. | .. | .. | 7 | 30 | 13 | 31 | 32 | 34 | 39 |
Car registration taxes | .. | .. | .. | 0 | 0 | 0 | 15 | 15 | 15 | 17 |
Conveyance taxes | .. | .. | .. | 7 | 30 | 13 | 16 | 17 | 19 | 21 |
5213 Paid in respect of other goods | .. | .. | .. | 57 | 50 | 70 | 47 | 42 | 47 | 57 |
Pollution taxes | .. | .. | .. | 6 | 18 | 7 | 19 | 13 | 15 | 22 |
Payments by households for licences (not for business purposes) | .. | .. | .. | 5 | 3 | 6 | 2 | 2 | 2 | 2 |
Tax on market place | .. | .. | .. | 2 | 0 | 0 | 0 | 0 | 0 | 0 |
State-imposed fees and charges | .. | .. | .. | 34 | 22 | 44 | 6 | 5 | 6 | 5 |
Other taxes on production | .. | .. | .. | 10 | 6 | 13 | 21 | 22 | 24 | 28 |
5220 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5300 Unallocable between 5100 and 5200 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6100 Paid solely by business | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
6200 Other | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Memorandum items | ||||||||||
Customs duties collected on behalf of the EU | .. | .. | .. | .. | 61 | 53 | 68 | 99 | 101 | 116 |
SRF contributions collected on behalf of the EU | .. | .. | .. | .. | .. | .. | .. | 10 | 7 | 7 |
Total tax revenue on cash basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total tax revenue on accrual basis | .. | .. | .. | 4 154 | 8 730 | 7 961 | 9 377 | 10 727 | 12 459 | 13 664 |
Conciliation with National Accounts | ||||||||||
Additional taxes included in National Accounts | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Taxes excluded from National Accounts | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Difference in treatment of tax credits | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Capital transfer for uncollected revenue | .. | .. | .. | -39 | -9 | -32 | -17 | -18 | -3 | -9 |
Voluntary social security contributions | .. | .. | .. | 0 | 2 | 2 | 3 | 2 | 2 | 2 |
Miscellaneous differences | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
National Accounts: Taxes and actual social contributions | .. | .. | .. | 4 115 | 8 723 | 7 932 | 9 362 | 10 712 | 12 458 | 13 657 |
Imputed social contributions | .. | .. | .. | 3 | 91 | 103 | 99 | 116 | 128 | 138 |
National Accounts: Taxes and all social contributions | .. | .. | .. | 4 118 | 8 814 | 8 035 | 9 461 | 10 828 | 12 586 | 13 795 |
Source: Ministry of Finance. | ||||||||||
Table 5.24. Mexico: Details of tax revenue, 1965-2018 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million MXN | ||||||||||
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Total tax revenue | .. | 771 | 102 005 | 767 216 | 1 382 103 | 1 716 243 | 2 165 501 | 2 953 480 | 3 527 032 | 3 797 888 |
1000 Taxes on income, profits and capital gains | .. | 230 | 34 673 | 276 548 | 554 099 | 683 604 | 957 213 | 1 230 555 | 1 571 954 | 1 671 513 |
1100 Of individuals | .. | .. | .. | .. | 238 938 | 313 473 | 425 621 | 609 384 | 754 109 | 804 236 |
Tax on income of individuals | .. | .. | .. | .. | 238 938 | 313 473 | 425 621 | 609 384 | 754 109 | 804 236 |
1110 On income and profits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1120 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1200 Corporate | .. | .. | .. | .. | 217 790 | 246 745 | 392 199 | 592 443 | 769 193 | 809 834 |
Tax on income of corporations | .. | .. | .. | .. | 217 790 | 246 745 | 392 199 | 592 443 | 769 193 | 809 834 |
1210 On profits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1220 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1300 Unallocable between 1100 and 1200 | .. | 230 | 34 673 | 276 548 | 97 370 | 123 386 | 139 393 | 28 728 | 48 652 | 57 443 |
Tax on income | .. | .. | .. | 244 841 | 54 785 | 66 937 | 89 028 | 36 268 | 46 004 | 50 878 |
Tax on asset | .. | .. | .. | 13 913 | 15 670 | -624 | -1 325 | -502 | -1 069 | -396 |
Credit on salary | .. | .. | .. | 17 794 | 23 177 | 9 708 | 1 274 | 993 | 1 036 | 1 172 |
Oil yields tax | .. | .. | .. | 0 | 3 738 | 2 296 | 3 210 | 0 | 0 | 0 |
IETU | .. | .. | .. | 0 | 0 | 45 069 | 47 205 | -11 777 | -1 648 | 319 |
Imposed by activity exploration and extraction of hydrocarbon | .. | .. | .. | 0 | 0 | 0 | 0 | 3 746 | 4 330 | 5 470 |
2000 Social security contributions | .. | 109 | 17 165 | 138 223 | 236 727 | 277 459 | 351 993 | 409 249 | 467 619 | 509 087 |
2100 Employees | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2110 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2120 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2200 Employers | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2210 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2220 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2300 Self-employed or non-employed | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2310 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2320 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2400 Unallocable between 2100, 2200 and 2300 | .. | 109 | 17 165 | 138 223 | 236 727 | 277 459 | 351 993 | 409 249 | 467 619 | 509 087 |
2410 On a payroll basis | .. | .. | .. | 138 223 | 236 727 | 277 459 | 351 993 | 409 249 | 467 619 | 509 087 |
2420 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | .. | 8 | 1 797 | 11 217 | 28 071 | 36 911 | 53 042 | 70 221 | 84 099 | 93 303 |
Substitute tax on salary | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Payroll tax | .. | .. | .. | 11 101 | 20 277 | 27 813 | 41 184 | 69 866 | 83 608 | 92 833 |
Tax on remuneration to the personal work | .. | .. | .. | 65 | 7 578 | 8 841 | 11 645 | 152 | 246 | 270 |
Tax on professions and fees | .. | .. | .. | 36 | 68 | 71 | 50 | 106 | 103 | 111 |
Tax on operations by contract | .. | .. | .. | 15 | 148 | 186 | 163 | 96 | 141 | 90 |
4000 Taxes on property | .. | 15 | 1 914 | 13 964 | 33 161 | 38 955 | 46 238 | 57 673 | 67 836 | 77 110 |
4100 Recurrent taxes on immovable property | .. | 10 | 1 036 | 9 948 | 19 425 | 25 724 | 31 338 | 37 961 | 44 680 | 49 445 |
4110 Households | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4120 Others | .. | 10 | 1 036 | 9 948 | 19 425 | 25 724 | 31 338 | 37 961 | 44 680 | 49 445 |
Property tax | .. | .. | .. | 9 948 | 19 425 | 25 724 | 31 338 | 37 961 | 44 680 | 49 445 |
4200 Recurrent taxes on net wealth | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4300 Estate, inheritance and gift taxes | .. | 0 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4310 Estate and inheritance taxes | .. | .. | 8 | .. | .. | .. | .. | .. | .. | .. |
4320 Gift taxes | .. | .. | 0 | .. | .. | .. | .. | .. | .. | .. |
4400 Taxes on financial and capital transactions | .. | 5 | 870 | 4 017 | 13 736 | 13 231 | 14 900 | 19 712 | 23 156 | 27 665 |
Alienation of immovable property | .. | .. | .. | 1 763 | 1 076 | 1 122 | 1 271 | 1 595 | 1 623 | 1 823 |
Transfer of ownership of real estate | .. | .. | .. | 2 236 | 8 147 | 5 027 | 4 518 | 6 671 | 7 016 | 8 658 |
Purchasing property | .. | .. | .. | 18 | 4 513 | 7 082 | 9 110 | 11 447 | 14 516 | 17 184 |
4500 Non-recurrent taxes | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4600 Other recurrent taxes on property | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | .. | 395 | 44 837 | 319 612 | 513 140 | 651 915 | 715 811 | 1 141 170 | 1 283 049 | 1 381 659 |
5100 Taxes on production, sale, transfer, etc. | .. | 388 | 44 171 | 310 325 | 491 928 | 630 123 | 696 150 | 1 120 610 | 1 262 770 | 1 364 208 |
5110 General taxes | .. | 121 | 26 635 | 189 606 | 409 013 | 504 509 | 556 794 | 707 213 | 816 048 | 922 238 |
5111 Value added taxes | .. | 120 | 26 635 | 189 606 | 409 013 | 504 509 | 556 794 | 707 213 | 816 048 | 922 238 |
5112 Sales tax | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other | .. | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | .. | 265 | 17 519 | 120 720 | 82 915 | 125 614 | 139 356 | 413 397 | 446 722 | 441 970 |
5121 Excise duties | .. | 45 | 10 072 | 86 163 | 47 008 | 86 098 | 104 111 | 361 538 | 378 537 | 358 577 |
Special tax on production and services | .. | .. | .. | 81 544 | 41 532 | 81 427 | 97 860 | 354 294 | 367 834 | 347 436 |
Tax on new automobiles | .. | .. | .. | 4 619 | 5 476 | 4 671 | 6 252 | 7 244 | 10 703 | 11 142 |
Tax on luxury goods and services | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5122 Profits of fiscal monopolies | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | .. | 45 | 6 998 | 33 285 | 33 344 | 26 602 | 32 324 | 45 366 | 53 793 | 67 232 |
Step customs officer | .. | .. | .. | 423 | 1 156 | 2 071 | 3 065 | 1 270 | 1 463 | 1 690 |
Import taxes | .. | .. | .. | 32 861 | 32 188 | 24 531 | 29 260 | 44 096 | 52 330 | 65 543 |
5124 Taxes on exports | .. | 2 | 75 | 4 | 3 | 0 | 1 | 1 | 0 | 0 |
Tax on exports | .. | .. | .. | 4 | 3 | 0 | 1 | 1 | 0 | 0 |
5125 Taxes on investment goods | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | .. | 8 | 132 | 1 042 | 2 146 | 10 958 | -967 | 1 763 | 7 778 | 8 692 |
IDE | .. | 8 | .. | 0 | 0 | 8 022 | -5 988 | -3 323 | -739 | -629 |
Tax on lodging | .. | 0 | .. | 504 | 1 059 | 1 384 | 1 890 | 2 561 | 3 598 | 3 945 |
Public entertainment tax | .. | 0 | .. | 240 | 365 | 462 | 566 | 689 | 839 | 909 |
Tax on lotteries, raffles and gambling | .. | 0 | .. | 267 | 705 | 923 | 1 213 | 1 416 | 2 717 | 2 947 |
Tax on commercials | .. | 0 | .. | 4 | 17 | 166 | 203 | 210 | 1 082 | 1 231 |
Various indirect taxes | .. | 0 | .. | 28 | 0 | 1 | 1 149 | 209 | 282 | 288 |
5127 Other taxes on internat. trade and transactions | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | .. | 165 | 242 | 226 | 414 | 1 956 | 3 886 | 4 730 | 6 613 | 7 468 |
Mining fees | .. | .. | .. | 226 | 414 | 1 956 | 3 886 | 4 730 | 6 613 | 7 468 |
5130 Unallocable between 5110 and 5120 | .. | 2 | 17 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | .. | 7 | 666 | 9 287 | 21 212 | 21 793 | 19 661 | 20 560 | 20 279 | 17 451 |
5210 Recurrent taxes | .. | 7 | 666 | 9 287 | 21 212 | 21 793 | 19 661 | 20 560 | 20 279 | 17 451 |
5211 Paid by households: motor vehicles | .. | 3 | 567 | 8 878 | 20 692 | 21 319 | 19 174 | 19 880 | 19 530 | 16 533 |
Tax on motor vehicules | .. | .. | .. | 8 878 | 20 692 | 21 319 | 19 174 | 19 880 | 19 530 | 16 533 |
5212 Paid by others: motor vehicles | .. | 0 | 0 | 301 | 275 | 281 | 357 | 439 | 554 | 640 |
Tax on federal auto transport | .. | .. | .. | 301 | 275 | 281 | 357 | 439 | 554 | 640 |
5213 Paid in respect of other goods | .. | 4 | 99 | 108 | 246 | 193 | 130 | 240 | 194 | 278 |
Sport fishing | .. | .. | .. | 40 | 98 | 59 | 50 | 62 | 71 | 73 |
Sport hunting | .. | .. | .. | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax on commercial activities | .. | .. | .. | 63 | 147 | 50 | 26 | 64 | 28 | 115 |
Trade in books and magazines | .. | .. | .. | 0 | 0 | 0 | 3 | 1 | 0 | 0 |
Tax on industrial activities | .. | .. | .. | 2 | 0 | 82 | 49 | 93 | 77 | 73 |
Mining | .. | .. | .. | 0 | 0 | 1 | 1 | 21 | 18 | 17 |
5220 Non-recurrent taxes | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5300 Unallocable between 5100 and 5200 | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Other taxes | .. | 14 | 1 619 | 7 651 | 16 905 | 27 398 | 41 204 | 44 612 | 52 475 | 65 217 |
6100 Paid solely by business | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6200 Other | .. | 14 | 1 619 | 7 651 | 16 905 | 27 398 | 41 204 | 44 612 | 52 475 | 65 217 |
Accessories | .. | .. | .. | 5 504 | 12 403 | 22 206 | 25 301 | 23 211 | 32 153 | 45 864 |
Unallocable between 1000 and 5000 caused in exercices fiscal previous liquidation slopes or of payment | .. | .. | .. | 374 | 222 | 30 | 1 618 | 4 168 | 281 | 400 |
Additional state and local taxes | .. | .. | .. | 1 773 | 4 280 | 5 162 | 14 285 | 17 232 | 20 042 | 18 952 |
Non-wastable tax credits | ||||||||||
Non-wastable tax credits against 1000 | .. | .. | .. | .. | 59 065 | 40 344 | 41 800 | 43 806 | 46 793 | 49 101 |
Tax expenditure component | .. | .. | .. | .. | 35 888 | 30 635 | 40 526 | 42 813 | 45 757 | 47 929 |
Transfer component | .. | .. | .. | .. | 23 177 | 9 708 | 1 274 | 993 | 1 036 | 1 172 |
Total tax revenue on cash basis | .. | 771 | 102 005 | 767 216 | 1 382 103 | 1 716 243 | 2 165 501 | 2 953 480 | 3 527 032 | 3 797 888 |
Total tax revenue on accrual basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Conciliation with National Accounts | ||||||||||
Additional taxes included in National Accounts | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Taxes excluded from National Accounts | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Difference in treatment of tax credits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Capital transfer for uncollected revenue | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Voluntary social security contributions | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Miscellaneous differences | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
National Accounts: Taxes and actual social contributions | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Imputed social contributions | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
National Accounts: Taxes and all social contributions | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Source: Ministry of Finance, Economic Department. | ||||||||||
Table 5.30. Slovak Republic: Details of tax revenue, 1965-2018 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR | ||||||||||
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Total tax revenue | .. | .. | .. | 10 648 | 18 456 | 19 159 | 23 082 | 26 049 | 28 927 | 30 754 |
Total tax revenue exclusive of taxes collected for the EU | .. | .. | .. | 10 648 | 18 321 | 19 016 | 22 967 | 25 930 | 28 773 | 30 598 |
1000 Taxes on income, profits and capital gains | .. | .. | .. | 2 181 | 3 844 | 3 601 | 4 471 | 5 542 | 5 959 | 6 370 |
1100 Of individuals | .. | .. | .. | 1 055 | 1 820 | 1 790 | 2 175 | 2 464 | 2 855 | 3 218 |
1110 On income and profits | .. | .. | .. | 1 055 | 1 820 | 1 790 | 2 175 | 2 464 | 2 855 | 3 218 |
Wages and salaries withholding | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Of unicorporated individuals | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1120 On capital gains | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1200 Corporate | .. | .. | .. | 813 | 1 835 | 1 659 | 2 118 | 2 917 | 2 925 | 2 943 |
1210 On profits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1220 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1300 Unallocable between 1100 and 1200 | .. | .. | .. | 314 | 189 | 152 | 178 | 162 | 178 | 209 |
2000 Social security contributions | .. | .. | .. | 4 409 | 7 244 | 8 154 | 9 847 | 10 897 | 12 389 | 13 237 |
2100 Employees | .. | .. | .. | 901 | 1 700 | 2 077 | 2 238 | 2 410 | 2 941 | 3 263 |
Retirement | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State employment policy | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Health insurance | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Sick leave | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2110 On a payroll basis | .. | .. | .. | 901 | 1 700 | 2 077 | 2 238 | 2 410 | 2 941 | 3 263 |
2120 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers | .. | .. | .. | 2 850 | 3 914 | 4 579 | 5 556 | 6 319 | 7 263 | 7 871 |
Retirement | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State employment policy | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Health insurance | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Sick leave | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2210 On a payroll basis | .. | .. | .. | 2 850 | 3 914 | 4 579 | 5 556 | 6 319 | 7 263 | 7 871 |
2220 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed | .. | .. | .. | 658 | 1 631 | 1 498 | 2 054 | 2 168 | 2 186 | 2 104 |
Retirement | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State employment policy | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Health insurance | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Sick leave | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2310 On a payroll basis | .. | .. | .. | 658 | 1 631 | 1 498 | 2 054 | 2 168 | 2 186 | 2 104 |
2320 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | .. | .. | .. | 194 | 245 | 277 | 327 | 335 | 361 | 369 |
4100 Recurrent taxes on immovable property | .. | .. | .. | 143 | 243 | 277 | 327 | 335 | 361 | 369 |
4110 Households | .. | .. | .. | 28 | 22 | 25 | 28 | 29 | 31 | 31 |
4120 Others | .. | .. | .. | 114 | 222 | 252 | 299 | 306 | 330 | 338 |
4200 Recurrent taxes on net wealth | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4300 Estate, inheritance and gift taxes | .. | .. | .. | 8 | 0 | 0 | 0 | 0 | 0 | 0 |
4310 Estate and inheritance taxes | .. | .. | .. | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
4320 Gift taxes | .. | .. | .. | 5 | 0 | 0 | 0 | 0 | 0 | 0 |
4400 Taxes on financial and capital transactions | .. | .. | .. | 43 | 1 | 0 | 0 | 0 | 0 | 0 |
Real property transfer tax | .. | .. | .. | 30 | 1 | 0 | 0 | 0 | 0 | 0 |
4500 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4600 Other recurrent taxes on property | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | .. | .. | .. | 3 864 | 7 123 | 7 127 | 8 436 | 9 275 | 10 217 | 10 778 |
5100 Taxes on production, sale, transfer, etc. | .. | .. | .. | 3 631 | 6 580 | 6 573 | 7 780 | 8 573 | 9 472 | 10 019 |
5110 General taxes | .. | .. | .. | 2 168 | 4 147 | 4 182 | 4 696 | 5 423 | 5 919 | 6 319 |
5111 Value added taxes | .. | .. | .. | 2 168 | 4 147 | 4 182 | 4 696 | 5 423 | 5 919 | 6 319 |
5112 Sales tax | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | .. | .. | .. | 1 464 | 2 433 | 2 391 | 3 084 | 3 151 | 3 553 | 3 700 |
5121 Excise duties | .. | .. | .. | 971 | 2 171 | 2 081 | 2 462 | 2 567 | 2 819 | 2 916 |
On hydrocarbon fuels and lubricants | .. | .. | .. | 617 | 1 118 | 1 032 | 1 045 | 1 139 | 1 230 | 1 267 |
On alcohol and liquers | .. | .. | .. | 143 | 201 | 197 | 201 | 205 | 212 | 221 |
On beer | .. | .. | .. | 43 | 66 | 56 | 56 | 57 | 57 | 60 |
On wine | .. | .. | .. | 12 | 4 | 4 | 4 | 4 | 4 | 5 |
On tobacco products | .. | .. | .. | 156 | 783 | 602 | 636 | 665 | 711 | 728 |
On electricity | .. | .. | .. | 0 | 0 | 166 | 494 | 472 | 579 | 612 |
On coal | .. | .. | .. | 0 | 0 | 1 | 1 | 0 | 0 | 0 |
On natural gas | .. | .. | .. | 0 | 0 | 24 | 25 | 23 | 26 | 24 |
5122 Profits of fiscal monopolies | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | .. | .. | .. | 437 | 136 | 143 | 115 | 119 | 136 | 137 |
Customs duties | .. | .. | .. | 122 | 136 | 143 | 115 | 119 | 136 | 137 |
Import surcharges | .. | .. | .. | 315 | 0 | 0 | 0 | 0 | 0 | 0 |
Other customs revenues | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5124 Taxes on exports | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | .. | .. | .. | 0 | 0 | 0 | 6 | 2 | 3 | 3 |
5126 Taxes on specific services | .. | .. | .. | 55 | 125 | 167 | 501 | 462 | 596 | 644 |
5127 Other taxes on internat. trade and transactions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | .. | .. | .. | 231 | 438 | 421 | 505 | 549 | 585 | 597 |
5210 Recurrent taxes | .. | .. | .. | 219 | 372 | 384 | 466 | 470 | 500 | 506 |
5211 Paid by households: motor vehicles | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5212 Paid by others: motor vehicles | .. | .. | .. | 93 | 153 | 153 | 198 | 204 | 223 | 232 |
5213 Paid in respect of other goods | .. | .. | .. | 127 | 219 | 231 | 268 | 266 | 277 | 273 |
5220 Non-recurrent taxes | .. | .. | .. | 12 | 66 | 37 | 39 | 79 | 85 | 92 |
5300 Unallocable between 5100 and 5200 | .. | .. | .. | 2 | 105 | 134 | 151 | 153 | 160 | 161 |
6000 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6100 Paid solely by business | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
6200 Other | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Memorandum items | ||||||||||
Customs duties collected on behalf of the EU | .. | .. | .. | .. | 136 | 143 | 115 | 119 | 136 | 137 |
SRF contributions collected on behalf of the EU | .. | .. | .. | .. | .. | .. | .. | .. | 18 | 19 |
Non-wastable tax credits | ||||||||||
Non-wastable tax credits against 1110 | .. | .. | .. | .. | 252 | 276 | 265 | 261 | 266 | 269 |
Tax expenditure component | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Transfer component | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Non-wastable tax credits against 1210 | .. | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 |
Tax expenditure component | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Transfer component | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total tax revenue on cash basis | .. | .. | .. | 10 843 | 18 033 | 18 509 | 22 559 | 26 216 | 28 275 | 30 338 |
Total tax revenue on accrual basis | .. | .. | .. | 10 648 | 18 456 | 19 159 | 23 082 | 26 049 | 28 927 | 30 754 |
Conciliation with National Accounts | ||||||||||
Additional taxes included in National Accounts | .. | .. | .. | 53 | 33 | 47 | 0 | 43 | 3 | .. |
Taxes excluded from National Accounts | .. | .. | .. | 0 | -103 | -131 | -148 | -149 | -157 | -158 |
Difference in treatment of tax credits | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Capital transfer for uncollected revenue | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary social security contributions | .. | .. | .. | 0 | 22 | 31 | 17 | 11 | 10 | 11 |
Miscellaneous differences | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
National Accounts: Taxes and actual social contributions | .. | .. | .. | 10 702 | 18 409 | 19 106 | 22 951 | 25 953 | 28 783 | 30 607 |
Imputed social contributions | .. | .. | .. | 19 | 80 | 139 | 142 | 171 | 189 | 188 |
National Accounts: Taxes and all social contributions | .. | .. | .. | 10 721 | 18 488 | 19 245 | 23 093 | 26 124 | 28 972 | 30 795 |
Source: Ministry of Finance. | ||||||||||
Table 5.31. Slovenia: Details of tax revenue, 1965-2018 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million EUR | ||||||||||
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Total tax revenue | .. | .. | .. | 7 117 | 13 352 | 13 756 | 13 576 | 14 496 | 15 963 | 17 118 |
Total tax revenue exclusive of taxes collected for the EU | .. | .. | .. | 7 117 | 13 267 | 13 696 | 13 524 | 14 428 | 15 898 | 17 050 |
1000 Taxes on income, profits and capital gains | .. | .. | .. | 1 280 | 3 041 | 2 692 | 2 285 | 2 547 | 2 957 | 3 331 |
1100 Of individuals | .. | .. | .. | 1 041 | 1 919 | 2 020 | 1 849 | 1 977 | 2 190 | 2 442 |
1110 On income and profits | .. | .. | .. | 1 039 | 1 916 | 2 017 | 1 847 | 1 974 | 2 188 | 2 439 |
Personal income tax | .. | .. | .. | 1 039 | 1 916 | 2 017 | 1 847 | 1 974 | 2 188 | 2 439 |
Special contribution for the reconstruction of the Posocje region | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1120 On capital gains | .. | .. | .. | 2 | 3 | 3 | 3 | 3 | 3 | 3 |
Taxes on winnings from lottery and gambling | .. | .. | .. | 2 | 3 | 3 | 3 | 3 | 3 | 3 |
1200 Corporate | .. | .. | .. | 216 | 1 116 | 668 | 433 | 568 | 764 | 886 |
1210 On profits | .. | .. | .. | 216 | 1 116 | 668 | 433 | 568 | 764 | 886 |
1220 On capital gains | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1300 Unallocable between 1100 and 1200 | .. | .. | .. | 24 | 5 | 4 | 3 | 2 | 3 | 2 |
Tax on income - copy rights, patents and trademarks | .. | .. | .. | 24 | 5 | 4 | 2 | 2 | 2 | 2 |
Tax on profits due to changes in land use | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions | .. | .. | .. | 2 824 | 5 046 | 5 761 | 5 647 | 5 983 | 6 626 | 7 081 |
2100 Employees | .. | .. | .. | 1 447 | 2 490 | 2 785 | 2 637 | 2 910 | 3 247 | 3 490 |
2110 On a payroll basis | .. | .. | .. | 1 447 | 2 490 | 2 785 | 2 637 | 2 910 | 3 247 | 3 490 |
2120 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers | .. | .. | .. | 1 012 | 1 852 | 2 070 | 2 022 | 2 135 | 2 408 | 2 590 |
2210 On a payroll basis | .. | .. | .. | 1 012 | 1 852 | 2 070 | 2 022 | 2 135 | 2 408 | 2 590 |
2220 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed | .. | .. | .. | 365 | 705 | 906 | 988 | 938 | 971 | 1 001 |
2310 On a payroll basis | .. | .. | .. | 365 | 705 | 906 | 988 | 938 | 971 | 1 001 |
2320 On an income tax basis | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | .. | .. | .. | 289 | 418 | 28 | 23 | 20 | 21 | 22 |
Payroll tax | .. | .. | .. | 272 | 391 | 0 | 0 | 0 | 0 | 0 |
Tax on work contracts | .. | .. | .. | 18 | 27 | 28 | 23 | 20 | 21 | 22 |
4000 Taxes on property | .. | .. | .. | 120 | 206 | 222 | 232 | 241 | 277 | 276 |
4100 Recurrent taxes on immovable property | .. | .. | .. | 81 | 140 | 173 | 199 | 199 | 221 | 223 |
4110 Households | .. | .. | .. | 17 | 38 | 46 | 61 | 56 | 64 | 65 |
Property tax on weekend cottages | .. | .. | .. | 1 | 1 | 1 | 1 | 1 | 1 | 0 |
Compensation on the use of building ground - paid by individuals | .. | .. | .. | 16 | 37 | 45 | 48 | 56 | 63 | 64 |
Tax on immovable property of higher value | .. | .. | .. | 0 | 0 | 0 | 13 | 0 | 0 | 0 |
4120 Others | .. | .. | .. | 65 | 102 | 127 | 138 | 142 | 158 | 158 |
Property tax on buildings | .. | .. | .. | 2 | 3 | 3 | 4 | 4 | 5 | 3 |
Compensation on the use of building ground - paid by legal entities | .. | .. | .. | 63 | 100 | 124 | 134 | 139 | 153 | 155 |
4200 Recurrent taxes on net wealth | .. | .. | .. | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
4210 Individual | .. | .. | .. | 0 | .. | .. | .. | .. | .. | .. |
4220 Corporate | .. | .. | .. | 4 | .. | .. | .. | .. | .. | .. |
Tax on balance wealth paid by banks | .. | .. | .. | 4 | .. | .. | .. | .. | .. | .. |
4300 Estate, inheritance and gift taxes | .. | .. | .. | 2 | 9 | 14 | 8 | 8 | 11 | 10 |
4310 Estate and inheritance taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4320 Gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4400 Taxes on financial and capital transactions | .. | .. | .. | 23 | 57 | 32 | 23 | 29 | 41 | 40 |
Taxes on the sale of immovable property - from legal entities | .. | .. | .. | 11 | 19 | 7 | 5 | 7 | 5 | 7 |
Taxes on the sale of immovable property - from individuals | .. | .. | .. | 12 | 38 | 25 | 18 | 23 | 36 | 33 |
4500 Non-recurrent taxes | .. | .. | .. | 10 | 0 | 2 | 1 | 4 | 3 | 3 |
4510 On net wealth | .. | .. | .. | 0 | .. | 0 | 0 | 0 | 0 | 0 |
4520 Other non-recurrent taxes | .. | .. | .. | 10 | .. | 2 | 1 | 4 | 3 | 3 |
Payments for the change of use of agricultural and forest land | .. | .. | .. | 10 | .. | 0 | 1 | 2 | 2 | 1 |
Granting of easements and the creation of building rights | .. | .. | .. | 0 | .. | 2 | 1 | 3 | 2 | 2 |
4600 Other recurrent taxes on property | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Property tax on boats | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | .. | .. | .. | 2 602 | 4 641 | 5 053 | 5 389 | 5 706 | 6 082 | 6 408 |
5100 Taxes on production, sale, transfer, etc. | .. | .. | .. | 2 481 | 4 426 | 4 838 | 5 049 | 5 329 | 5 679 | 5 969 |
5110 General taxes | .. | .. | .. | 1 641 | 2 916 | 2 927 | 3 048 | 3 222 | 3 484 | 3 768 |
5111 Value added taxes | .. | .. | .. | 1 610 | 2 916 | 2 927 | 3 048 | 3 222 | 3 484 | 3 768 |
Value added tax | .. | .. | .. | 1 598 | 2 898 | 2 924 | 3 044 | 3 218 | 3 480 | 3 763 |
Negative compensation of farmers in a VAT flat rate system | .. | .. | .. | 12 | 18 | 3 | 4 | 4 | 4 | 4 |
5112 Sales tax | .. | .. | .. | 8 | 0 | 0 | 0 | 0 | 0 | 0 |
Customs duties paid by individuals | .. | .. | .. | 1 | .. | .. | .. | .. | .. | .. |
Special import duties and customs charges | .. | .. | .. | 7 | .. | .. | .. | .. | .. | .. |
5113 Other | .. | .. | .. | 23 | 0 | 0 | 0 | 0 | 0 | 0 |
Turnover tax on goods | .. | .. | .. | 11 | .. | .. | .. | .. | .. | .. |
Turnover tax on services | .. | .. | .. | 12 | .. | .. | .. | .. | .. | .. |
Special turnover tax on alcohol | .. | .. | .. | 0 | .. | .. | .. | .. | .. | .. |
5120 Taxes on specific goods and services | .. | .. | .. | 841 | 1 510 | 1 911 | 2 001 | 2 107 | 2 195 | 2 202 |
5121 Excise duties | .. | .. | .. | 581 | 1 196 | 1 555 | 1 579 | 1 626 | 1 707 | 1 679 |
Alcohol and alcoholic drinks | .. | .. | .. | 39 | 71 | 89 | 96 | 108 | 113 | 119 |
Mineral oil and gas | .. | .. | .. | 405 | 758 | 1 016 | 998 | 1 033 | 1 099 | 1 066 |
Tobacco | .. | .. | .. | 97 | 301 | 391 | 425 | 419 | 428 | 420 |
Duty free shops - alcohol and alcoholic drinks | .. | .. | .. | 3 | 0 | 0 | 0 | 0 | 0 | 0 |
Duty free shops - tobacco | .. | .. | .. | 17 | 0 | 0 | 0 | 0 | 0 | 0 |
Electric power and coal | .. | .. | .. | 0 | 4 | 19 | 31 | 34 | 32 | 32 |
Tax on the sales of new motor vehicles | .. | .. | .. | 18 | 60 | 40 | 26 | 26 | 28 | 34 |
Tax on the sales of used motor vehicles | .. | .. | .. | 2 | 2 | 0 | 0 | 0 | 0 | 0 |
Additional tax on motor vehicles | .. | .. | .. | 0 | 0 | 0 | 3 | 6 | 7 | 8 |
5122 Profits of fiscal monopolies | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | .. | .. | .. | 158 | 85 | 60 | 53 | 53 | 55 | 58 |
Import duties | .. | .. | .. | 151 | 0 | 0 | 0 | 0 | 0 | 0 |
Levies on imported agricultural products | .. | .. | .. | 7 | 0 | 0 | 0 | 0 | 0 | 0 |
Custom duties collected for the EU | .. | .. | .. | 0 | 85 | 60 | 53 | 53 | 55 | 58 |
5124 Taxes on exports | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | .. | .. | .. | 102 | 230 | 296 | 369 | 428 | 432 | 464 |
Tax on special gambling (gambling in casinos) | .. | .. | .. | 25 | 64 | 53 | 41 | 48 | 45 | 45 |
Tax on classical gambling (lottery...) | .. | .. | .. | 1 | 3 | 3 | 3 | 3 | 3 | 3 |
Special tax on slot machines | .. | .. | .. | 4 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax on insurance services | .. | .. | .. | 37 | 65 | 69 | 65 | 82 | 90 | 94 |
Sojourn tax | .. | .. | .. | 3 | 7 | 7 | 8 | 11 | 14 | 18 |
Concessions | .. | .. | .. | 1 | 29 | 40 | 90 | 79 | 69 | 67 |
Concessions duties on special gambling (in casinos) | .. | .. | .. | 26 | 55 | 47 | 38 | 37 | 38 | 38 |
Fire protection tax | .. | .. | .. | 4 | 6 | 7 | 8 | 8 | 8 | 8 |
Tax on lottery tickets | .. | .. | .. | 0 | 0 | 0 | 3 | 17 | 16 | 18 |
Tax on financial services | .. | .. | .. | 0 | 0 | 0 | 32 | 57 | 59 | 76 |
FIHO, FSO | .. | .. | .. | 0 | 0 | 25 | 26 | 27 | 22 | 25 |
SOS | .. | .. | .. | 0 | 0 | 23 | 10 | 11 | 11 | 12 |
Tax on balance wealth paid by banks | .. | .. | .. | 0 | 0 | 0 | 18 | 2 | 0 | 0 |
Commodity reserve fund | .. | .. | .. | 0 | 0 | 21 | 27 | 32 | 32 | 30 |
Deposit guarantee Fund, Single Resolution Fund | .. | .. | .. | 0 | 0 | 0 | 0 | 16 | 26 | 29 |
5127 Other taxes on internat. trade and transactions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Sugar levy | .. | .. | .. | .. | 0 | .. | .. | .. | .. | .. |
5130 Unallocable between 5110 and 5120 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | .. | .. | .. | 121 | 215 | 215 | 340 | 377 | 403 | 439 |
5210 Recurrent taxes | .. | .. | .. | 121 | 215 | 215 | 321 | 353 | 369 | 373 |
5211 Paid by households: motor vehicles | .. | .. | .. | 49 | 87 | 86 | 109 | 118 | 122 | 125 |
Registration fees on motor vehicles, boats and airplanes paid by individuals | .. | .. | .. | 49 | 87 | 86 | 109 | 118 | 122 | 125 |
5212 Paid by others: motor vehicles | .. | .. | .. | 12 | 21 | 20 | 24 | 27 | 30 | 31 |
Registration fees on motor vehicles, boats and airplanes paid by legal entities | .. | .. | .. | 12 | 21 | 20 | 24 | 27 | 30 | 31 |
Registration fees on tractors | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5213 Paid in respect of other goods | .. | .. | .. | 59 | 107 | 110 | 187 | 208 | 218 | 217 |
Charges on the use of water | .. | .. | .. | 4 | 22 | 23 | 29 | 32 | 30 | 31 |
Taxes on waste pollution | .. | .. | .. | 7 | 10 | 3 | 2 | 2 | 2 | 1 |
Taxes on air pollution - caused by gas and hard fuels | .. | .. | .. | 3 | 8 | 10 | 10 | 13 | 15 | 15 |
Cont. of nuclear power plant to finance its de-composition | .. | .. | .. | 16 | 8 | 8 | 8 | 8 | 9 | 8 |
Indemnity for the restricted use of area on the territory of nuclear power plant | .. | .. | .. | 0 | 7 | 10 | 11 | 12 | 12 | 12 |
Taxes on air pollution | .. | .. | .. | 29 | 21 | 23 | 98 | 114 | 126 | 126 |
Special water tax | .. | .. | .. | 0 | 30 | 33 | 29 | 27 | 24 | 23 |
5220 Non-recurrent taxes | .. | .. | .. | 0 | 0 | 0 | 19 | 24 | 34 | 67 |
Emission permits | .. | .. | .. | .. | .. | .. | 19 | 24 | 34 | 67 |
5300 Unallocable between 5100 and 5200 | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6100 Paid solely by business | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Memorandum items | ||||||||||
Customs duties collected on behalf of the EU | .. | .. | .. | .. | 85 | 60 | 53 | 53 | 55 | 58 |
SRF contributions collected on behalf of the EU | .. | .. | .. | .. | .. | .. | .. | 16 | 9 | 10 |
Total tax revenue on cash basis | .. | .. | .. | 7 135 | 13 140 | 13 605 | 13 485 | 14 560 | 16 034 | 17 164 |
Total tax revenue on accrual basis | .. | .. | .. | 7 117 | 13 352 | 13 756 | 13 576 | 14 496 | 15 963 | 17 118 |
Conciliation with National Accounts | ||||||||||
Additional taxes included in National Accounts | .. | .. | .. | 0 | 0 | 87 | 90 | 94 | 94 | 95 |
Radio and television licence fee | .. | .. | .. | .. | .. | 87 | 90 | 94 | 94 | 95 |
Taxes excluded from National Accounts | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Difference in treatment of tax credits | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Capital transfer for uncollected revenue | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary social security contributions | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Miscellaneous differences | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
National Accounts: Taxes and actual social contributions | .. | .. | .. | 7 117 | 13 352 | 13 842 | 13 667 | 14 590 | 16 057 | 17 212 |
Imputed social contributions | .. | .. | .. | 39 | 81 | 100 | 117 | 118 | 121 | 126 |
National Accounts: Taxes and all social contributions | .. | .. | .. | 7 156 | 13 433 | 13 943 | 13 784 | 14 708 | 16 177 | 17 338 |
Source: Statistical Office of the Republic of Slovenia. | ||||||||||
Table 5.38 shows different sources for financing social benefits, beyond compulsory social security contributions reported in section 5.1. In addition, this table shows also data on other taxes, on voluntary contributions to government and on compulsory contributions to private sector.
Table 5.39 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 §7 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 §40 to §46, §47 and §3 to §4 of the Interpretative Guide. Information on the other taxes paid by government (namely property taxes and consumption taxes) is not available in most countries, although it is believed that in all countries taxes based upon payroll are the most important taxes paid by government. In many cases, the data are estimates and are not always constructed on a basis consistent with that used in the main tables.
Table 5.38. Financing social benefits | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Australia, million AUD | ||||||||||
Contribution under 2000 heading | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Other taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Voluntary contributions to government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Compulsory contributions to private sector | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Austria, million EUR | ||||||||||
Contribution under 2000 heading | 1 548 | 9 200 | 17 763 | 30 510 | 38 453 | 41 423 | 46 845 | 49 867 | 53 918 | 56 624 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 32 | 135 | 141 | 206 | 256 | 339 | 299 | 321 | 317 | 321 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 1 580 | 9 335 | 17 904 | 30 716 | 38 709 | 41 762 | 47 144 | 50 188 | 54 235 | 56 945 |
Belgium, million EUR | ||||||||||
Contribution under 2000 heading | 2 018 | 10 798 | 23 386 | 34 865 | 45 929 | 50 674 | 56 527 | 58 812 | 59 779 | 61 070 |
Other taxes | 0 | 171 | 644 | 5 375 | 13 659 | 16 772 | 18 390 | 12 347 | 16 920 | 18 320 |
Voluntary contributions to government | 0 | 41 | 52 | 58 | 57 | 59 | 77 | 70 | 75 | 85 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 2 018 | 11 009 | 24 082 | 40 298 | 59 644 | 67 505 | 74 994 | 71 228 | 76 773 | 79 474 |
Canada, million CAD | ||||||||||
Contribution under 2000 heading | 854 | 10 649 | 29 653 | 53 109 | 73 722 | 76 787 | 90 394 | 96 371 | 99 035 | 103 213 |
Other taxes | 1 199 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 2 053 | 10 649 | 29 653 | 53 109 | 73 722 | 76 787 | 90 394 | 96 371 | 99 035 | 103 213 |
Chile, million CLP | ||||||||||
Contribution under 2000 heading | .. | .. | 159 559 | 576 758 | 1 148 647 | 1 493 987 | 1 968 973 | 2 252 489 | 2 627 558 | 2 786 173 |
Other taxes | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | .. | .. | 328 102 | 2 021 631 | 3 808 658 | 5 408 703 | 7 583 251 | 8 914 415 | 10 263 722 | 11 077 114 |
Total | .. | .. | 487 661 | 2 598 389 | 4 957 305 | 6 902 690 | 9 552 224 | 11 166 904 | 12 891 280 | 13 863 286 |
Colombia, million COP | ||||||||||
Contribution under 2000 heading | .. | .. | 203 596 | 4 989 000 | 9 694 000 | 11 478 085 | 16 644 445 | 13 585 138 | 13 351 711 | 18 192 049 |
Other taxes | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | .. | .. | 0 | 0 | 18 667 073 | 27 354 493 | 30 808 731 | 31 112 566 | 36 180 665 | 39 712 117 |
Total | .. | .. | 203 596 | 4 989 000 | 28 361 073 | 38 832 579 | 47 453 177 | 44 697 703 | 49 532 376 | 57 904 167 |
Czech Republic, million CZK | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 341 544 | 573 417 | 576 029 | 603 072 | 659 743 | 757 183 | 829 702 |
Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | .. | 1 099 | 974 | 661 | 337 | 386 | 463 | 523 |
Compulsory contributions to private sector | .. | .. | .. | 2 837 | 5 757 | 6 094 | 6 424 | 6 741 | 7 585 | 8 322 |
Total | .. | .. | .. | 345 480 | 580 148 | 582 784 | 609 833 | 666 871 | 765 231 | 838 547 |
Denmark, million DKK | ||||||||||
Contribution under 2000 heading | 690 | 710 | 101 | 8 453 | 1 286 | 1 815 | 1 618 | 1 378 | 1 060 | 1 061 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 1 673 | 8 087 | 16 633 | 17 061 | 17 192 | 14 655 | 14 721 | 14 891 | 14 751 |
Compulsory contributions to private sector | 145 | 554 | 1 278 | 1 445 | 4 526 | 3 847 | 3 068 | 2 964 | 2 779 | 2 771 |
Total | 835 | 2 937 | 9 466 | 26 531 | 22 874 | 22 854 | 19 341 | 19 063 | 18 730 | 18 583 |
Estonia, million EUR | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 674 | 1 683 | 1 879 | 2 077 | 2 300 | 2 653 | 2 978 |
Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | .. | .. | .. | 1 | 341 | 38 | 268 | 389 | 437 | 392 |
Total | .. | .. | .. | 674 | 2 024 | 1 918 | 2 346 | 2 689 | 3 090 | 3 370 |
Finland, million EUR | ||||||||||
Contribution under 2000 heading | 93 | 2 776 | 10 012 | 15 756 | 21 384 | 22 648 | 25 632 | 26 639 | 27 000 | 27 647 |
Other taxes | 47 | 22 | 0 | 404 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 262 | 632 | 236 | 228 | 254 | 270 | 303 | 300 | 269 |
Compulsory contributions to private sector | 0 | 123 | 431 | 532 | 653 | 619 | 694 | 673 | 626 | 645 |
Total | 140 | 3 183 | 11 075 | 16 928 | 22 265 | 23 521 | 26 596 | 27 615 | 27 926 | 28 561 |
France, million EUR | ||||||||||
Contribution under 2000 heading | 8 804 | 76 235 | 191 141 | 231 875 | 307 663 | 323 816 | 356 934 | 370 375 | 387 171 | 380 728 |
Other taxes | 0 | 895 | 2 950 | 81 001 | 127 511 | 137 383 | 162 838 | 170 210 | 176 209 | 199 702 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 8 804 | 77 130 | 194 091 | 312 876 | 435 174 | 461 199 | 519 772 | 540 585 | 563 380 | 580 430 |
Germany, million EUR | ||||||||||
Contribution under 2000 heading | 19 876 | 98 659 | 170 449 | 299 440 | 320 750 | 354 320 | 392 378 | 424 841 | 467 185 | 487 839 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 1 946 | 8 441 | 13 002 | 23 329 | 21 409 | 5 102 | 5 352 | 6 068 | 7 069 | 7 415 |
Compulsory contributions to private sector | 107 | 690 | 1 462 | 6 120 | 8 243 | 9 386 | 10 444 | 11 202 | 12 432 | 12 614 |
Total | 21 929 | 107 791 | 184 914 | 328 889 | 350 402 | 368 808 | 408 174 | 442 111 | 486 686 | 507 868 |
Greece, million EUR | ||||||||||
Contribution under 2000 heading | 37 | 485 | 3 466 | 14 284 | 24 940 | 24 748 | 19 354 | 18 807 | 20 743 | 21 473 |
Other taxes | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 44 | 485 | 3 466 | 14 284 | 24 940 | 24 748 | 19 354 | 18 807 | 20 743 | 21 473 |
Hungary, million HUF | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 1 506 755 | 3 402 194 | 3 179 509 | 3 899 154 | 4 433 464 | 4 822 165 | 5 049 592 |
Other taxes | .. | .. | .. | 188 413 | 85 058 | 78 629 | 246 574 | 294 313 | 316 915 | 328 876 |
Voluntary contributions to government | .. | .. | .. | 1 273 | 1 762 | 1 693 | 1 523 | 1 229 | 1 163 | 1 090 |
Compulsory contributions to private sector | .. | .. | .. | 62 836 | 190 331 | 279 814 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 1 759 277 | 3 679 344 | 3 539 645 | 4 147 251 | 4 729 006 | 5 140 243 | 5 379 558 |
Iceland, million ISK | ||||||||||
Contribution under 2000 heading | 5 | 102 | 3 607 | 19 680 | 39 594 | 63 599 | 69 899 | 79 707 | 89 649 | 98 230 |
Other taxes | 0 | 1 047 | 20 571 | 26 732 | 52 444 | 77 472 | 90 895 | 97 987 | 133 273 | 146 820 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 459 | 13 454 | 48 847 | 118 117 | 95 438 | 117 903 | 139 792 | 243 733 | 209 341 |
Total | 5 | 1 608 | 37 632 | 95 260 | 210 155 | 236 509 | 278 697 | 317 486 | 466 655 | 454 391 |
Ireland, million EUR | ||||||||||
Contribution under 2000 heading | 21 | 578 | 1 729 | 3 966 | 8 143 | 8 458 | 9 359 | 10 524 | 11 661 | 12 707 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 21 | 578 | 1 729 | 3 966 | 8 143 | 8 458 | 9 359 | 10 524 | 11 661 | 12 707 |
Israel, million ILS | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 27 565 | 37 909 | 45 343 | 53 364 | 59 561 | 66 783 | 69 016 |
Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | .. | .. | .. | 0 | 0 | 9 100 | 22 400 | 28 700 | 34 000 | 35 900 |
Total | .. | .. | .. | 27 565 | 37 909 | 54 443 | 75 764 | 88 261 | 100 783 | 104 916 |
Italy, million EUR | ||||||||||
Contribution under 2000 heading | 1 881 | 22 976 | 87 256 | 143 629 | 200 772 | 209 122 | 210 462 | 214 376 | 220 624 | 229 607 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 464 | 567 | 561 | 738 | 750 | 769 | 790 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 1 881 | 22 976 | 87 256 | 144 093 | 201 339 | 209 683 | 211 200 | 215 126 | 221 393 | 230 397 |
Japan, billion JPY | ||||||||||
Contribution under 2000 heading | 1 344 | 18 178 | 34 613 | 47 968 | 53 325 | 54 461 | 59 803 | 64 465 | 68 616 | 70 588 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 1 344 | 18 178 | 34 613 | 47 968 | 53 325 | 54 461 | 59 803 | 64 465 | 68 616 | 70 588 |
Korea, billion KRW | ||||||||||
Contribution under 2000 heading | .. | 73 | 3 760 | 22 759 | 53 588 | 69 090 | 91 596 | 104 693 | 119 676 | 128 660 |
Other taxes | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | 73 | 3 760 | 22 759 | 53 588 | 69 090 | 91 596 | 104 693 | 119 676 | 128 660 |
Latvia, million EUR | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 669 | 1 774 | 1 554 | 1 933 | 2 030 | 2 259 | 2 658 |
Other taxes | .. | .. | .. | 12 | 51 | 36 | 59 | 80 | 97 | 108 |
Voluntary contributions to government | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 682 | 1 825 | 1 590 | 1 992 | 2 111 | 2 356 | 2 767 |
Lithuania, million EUR | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 1 362 | 2 643 | 3 293 | 3 791 | 4 338 | 5 170 | 5 752 |
Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | .. | 0 | 2 | 2 | 3 | 2 | 2 | 2 |
Compulsory contributions to private sector | .. | .. | .. | 0 | 247 | 95 | 149 | 140 | 173 | 192 |
Total | .. | .. | .. | 1 362 | 2 892 | 3 391 | 3 943 | 4 480 | 5 345 | 5 947 |
Luxembourg, million EUR | ||||||||||
Contribution under 2000 heading | 86 | 443 | 1 011 | 2 224 | 3 710 | 4 387 | 5 131 | 5 547 | 6 126 | 6 483 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 4 | 18 | 18 | 28 | 33 | 38 | 44 | 46 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 86 | 443 | 1 015 | 2 241 | 3 728 | 4 415 | 5 164 | 5 585 | 6 170 | 6 529 |
Mexico, million MXN | ||||||||||
Contribution under 2000 heading | .. | 109 | 17 165 | 138 223 | 236 727 | 277 459 | 351 993 | 409 249 | 467 619 | 509 087 |
Other taxes | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | .. | 25 | 3 840 | 67 352 | 144 331 | 146 110 | 168 111 | 206 824 | 243 726 | 269 500 |
Total | .. | 134 | 21 005 | 205 575 | 381 057 | 423 569 | 520 104 | 616 073 | 711 345 | 778 587 |
Netherlands, million EUR | ||||||||||
Contribution under 2000 heading | 3 342 | 26 641 | 39 075 | 64 522 | 77 072 | 82 732 | 97 372 | 96 426 | 101 913 | 108 049 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 168 | 1 139 | 163 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 1 266 | 7 642 | 5 727 | 37 088 | .. | .. | .. | .. | .. | .. |
Total | 4 776 | 35 422 | 44 965 | 101 610 | 77 072 | 82 732 | 97 372 | 96 426 | 101 913 | 108 049 |
New Zealand, million NZD | ||||||||||
Contribution under 2000 heading | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Other taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Voluntary contributions to government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Compulsory contributions to private sector | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Norway, million NOK | ||||||||||
Contribution under 2000 heading | 2 009 | 28 205 | 79 362 | 132 170 | 204 473 | 243 002 | 292 461 | 325 130 | 339 848 | 356 610 |
Other taxes | 1 305 | 4 256 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 242 | 339 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 3 314 | 32 703 | 79 701 | 132 170 | 204 473 | 243 002 | 292 461 | 325 130 | 339 848 | 356 610 |
Poland, million PLN | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 96 386 | 140 086 | 156 026 | 202 595 | 223 482 | 254 919 | 277 670 |
Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | .. | 0 | 0 | 0 | 34 | 49 | 49 | 45 |
Compulsory contributions to private sector | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 96 386 | 140 086 | 156 026 | 202 629 | 223 531 | 254 968 | 277 715 |
Portugal, million EUR | ||||||||||
Contribution under 2000 heading | 22 | 531 | 4 026 | 10 168 | 14 274 | 15 457 | 15 139 | 16 195 | 17 969 | 19 141 |
Other taxes | 0 | 1 | 29 | 434 | 658 | 698 | 970 | 994 | 797 | 824 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 22 | 532 | 4 055 | 10 602 | 14 932 | 16 154 | 16 109 | 17 189 | 18 766 | 19 965 |
Slovak Republic, million EUR | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 4 409 | 7 244 | 8 154 | 9 847 | 10 897 | 12 389 | 13 237 |
Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | .. | 0 | 22 | 31 | 17 | 11 | 10 | 11 |
Compulsory contributions to private sector | .. | .. | .. | 0 | 701 | 719 | 385 | 413 | 512 | 606 |
Total | .. | .. | .. | 4 409 | 7 968 | 8 904 | 10 249 | 11 321 | 12 911 | 13 854 |
Slovenia, million EUR | ||||||||||
Contribution under 2000 heading | .. | .. | .. | 2 824 | 5 046 | 5 761 | 5 647 | 5 983 | 6 626 | 7 081 |
Other taxes | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 2 824 | 5 046 | 5 761 | 5 647 | 5 983 | 6 626 | 7 081 |
Spain, million EUR | ||||||||||
Contribution under 2000 heading | 350 | 10 682 | 36 722 | 74 683 | 127 088 | 127 235 | 116 875 | 122 835 | 134 126 | 141 234 |
Other taxes | 0 | 49 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 447 | 937 | 1 155 | 2 209 | 1 170 | 1 133 | 1 038 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 350 | 10 731 | 36 722 | 75 130 | 128 025 | 128 390 | 119 084 | 124 005 | 135 259 | 142 272 |
Sweden, million SEK | ||||||||||
Contribution under 2000 heading | 4 851 | 74 647 | 205 867 | 306 974 | 388 505 | 384 668 | 376 684 | 404 851 | 443 110 | 463 338 |
Other taxes | 1 407 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 7 951 | 12 376 | 13 167 | 15 909 | 16 726 | 19 271 | 23 457 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 6 258 | 74 647 | 205 867 | 314 925 | 400 881 | 397 835 | 392 593 | 421 577 | 462 381 | 486 795 |
Switzerland, million CHF | ||||||||||
Contribution under 2000 heading | 1 670 | 10 844 | 19 892 | 30 750 | 34 949 | 38 369 | 42 654 | 44 073 | 44 998 | 45 861 |
Other taxes | 336 | 778 | 1 176 | 4 509 | 6 342 | 6 644 | 7 850 | 7 815 | 7 722 | 6 802 |
Voluntary contributions to government | 95 | 431 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 2 505 | 9 674 | 20 797 | 29 532 | 41 478 | 45 527 | 49 473 | 52 991 | 56 764 | 58 646 |
Total | 4 606 | 21 727 | 41 865 | 64 791 | 82 769 | 90 541 | 99 977 | 104 878 | 109 485 | 111 309 |
Turkey, million TRY | ||||||||||
Contribution under 2000 heading | 0 | 0 | 15 | 7 543 | 44 052 | 71 696 | 125 871 | 170 282 | 226 720 | 269 932 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 0 | 0 | 15 | 7 543 | 44 052 | 71 696 | 125 871 | 170 282 | 226 720 | 269 932 |
United Kingdom, million GBP | ||||||||||
Contribution under 2000 heading | 1 685 | 13 531 | 34 457 | 60 252 | 93 210 | 97 346 | 106 085 | 114 067 | 130 439 | 134 986 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 0 | 11 | 3 288 | 8 103 | 18 629 | 21 217 | 22 438 | 25 025 | 26 678 | 27 546 |
Compulsory contributions to private sector | 1 148 | 13 350 | 7 945 | 8 308 | 9 969 | 9 656 | 6 074 | 5 495 | 48 | 0 |
Total | 2 833 | 26 892 | 45 690 | 76 663 | 121 808 | 128 219 | 134 597 | 144 587 | 157 165 | 162 532 |
United States, million USD | ||||||||||
Contribution under 2000 heading | 22 192 | 159 763 | 396 972 | 683 104 | 907 357 | 917 409 | 1 030 099 | 1 125 542 | 1 205 319 | 1 250 370 |
Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Voluntary contributions to government | 488 | 3 407 | 11 719 | 22 562 | 51 635 | 61 833 | 69 903 | 74 886 | 90 166 | 102 411 |
Compulsory contributions to private sector | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 22 680 | 163 170 | 408 691 | 705 666 | 958 992 | 979 242 | 1 100 002 | 1 200 428 | 1 295 485 | 1 352 781 |
Table 5.39. Social security contributions and payroll taxes paid by government, details | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
1965 | 1980 | 1990 | 2000 | 2007 | 2010 | 2013 | 2015 | 2017 | 2018 | |
Australia, million AUD | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | 0 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
State/Regional | 15 | 302 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Local government | 0 | 0 | 2 | 19 | 44 | 32 | 37 | 38 | 42 | 45 |
Social Security Funds | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Multi-jurisdictional (University) sector1 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 15 | 306 | 92 | 301 | 499 | 580 | 702 | 765 | 840 | 936 |
2000+3000 Total | 15 | 306 | 92 | 301 | 499 | 580 | 702 | 765 | 840 | 936 |
Austria, million EUR2 | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | 48 | 230 | 337 | 620 | 1 244 | 1 532 | 1 664 | 1 825 | 2 050 | 2 120 |
State/Regional | 13 | 166 | 337 | 692 | 988 | 1 179 | 1 255 | 1 376 | 1 535 | 1 631 |
Local government | 17 | 145 | 292 | 699 | 1 036 | 1 277 | 1 379 | 1 515 | 1 620 | 1 690 |
Social Security Funds | 11 | 79 | 48 | 176 | 203 | 226 | 250 | 264 | 279 | 284 |
Total | 88 | 619 | 1 015 | 2 186 | 3 471 | 4 213 | 4 547 | 4 980 | 5 484 | 5 725 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | 0 | 49 | 134 | 186 | 337 | 533 | 558 | 624 | 618 | 633 |
State/Regional | 0 | 48 | 74 | 232 | 351 | 458 | 485 | 492 | 494 | 490 |
Local government | 1 | 29 | 79 | 301 | 262 | 359 | 396 | 428 | 424 | 464 |
Social Security Funds | 0 | 0 | 39 | 44 | 51 | 55 | 61 | 65 | 67 | 68 |
Total | 1 | 125 | 326 | 763 | 1 000 | 1 405 | 1 500 | 1 609 | 1 603 | 1 655 |
2000+3000 Total | 89 | 745 | 1 341 | 2 949 | 4 471 | 5 618 | 6 047 | 6 589 | 7 087 | 7 381 |
Belgium, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 536 | 211 | 259 | 434 | 493 | 532 | 859 | 876 | 912 |
State/Regional | .. | 0 | 614 | 1 218 | 1 600 | 1 873 | 2 089 | 2 440 | 2 528 | 2 632 |
Local government | .. | 434 | 768 | 1 376 | 2 151 | 2 655 | 3 641 | 3 973 | 4 183 | 4 356 |
Social Security Funds | .. | 89 | 176 | 252 | 308 | 360 | 416 | 415 | 421 | 438 |
Total | .. | 1 059 | 1 769 | 3 105 | 4 493 | 5 381 | 6 678 | 7 686 | 8 008 | 8 338 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | 1 059 | 1 769 | 3 105 | 4 493 | 5 381 | 6 678 | 7 686 | 8 008 | 8 338 |
Canada, million CAD | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 944 | 1 198 | 1 397 | 1 449 | 1 515 | 1 592 | 1 324 |
State/Regional | .. | .. | .. | 3 023 | 4 269 | 5 071 | 5 825 | 6 349 | 6 445 | 6 503 |
Local government | .. | .. | .. | 2 225 | 2 806 | 3 390 | 3 912 | 4 205 | 4 321 | 4 360 |
Social Security Funds | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 6 192 | 8 273 | 9 857 | 11 186 | 12 070 | 12 359 | 12 187 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
State/Regional | .. | .. | .. | 173 | 234 | 328 | 362 | 362 | 375 | 394 |
Local government | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Social Security Funds | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 173 | 234 | 328 | 362 | 362 | 375 | 394 |
2000+3000 Total | .. | .. | .. | 6 365 | 8 507 | 10 185 | 11 548 | 12 432 | 12 734 | 12 581 |
Chile, million CLP | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 43 210 | 107 911 | 148 006 | 186 652 | 205 125 | 236 530 | 254 883 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 11 317 | 30 218 | 41 518 | 51 114 | 63 603 | 82 601 | 95 270 |
Social Security Funds | .. | .. | .. | 106 | 263 | 449 | 550 | 600 | 801 | 815 |
Total | .. | .. | .. | 54 633 | 138 392 | 189 974 | 238 315 | 269 328 | 319 933 | 350 968 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2000+3000 Total | .. | .. | .. | 54 633 | 138 392 | 189 974 | 238 315 | 269 328 | 319 933 | 350 968 |
Colombia, million COP | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
State/Regional | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
Local government | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
Social Security Funds | .. | .. | .. | .. | .. | .. | 1 007 283 | 1 255 666 | 1 596 055 | 1 778 257 |
Total | .. | .. | .. | .. | .. | .. | 1 007 283 | 1 255 666 | 1 596 055 | 1 778 257 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | 372 476 | 436 646 | 513 161 | 563 148 |
State/Regional | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
Local government | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
Social Security Funds | .. | .. | .. | .. | .. | .. | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | .. | .. | .. | 372 476 | 436 646 | 513 161 | 563 148 |
2000+3000 Total | .. | .. | .. | .. | .. | .. | 1 379 759 | 1 692 312 | 2 109 215 | 2 341 405 |
Czech Republic, million CZK | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 28 050 | 44 437 | 45 439 | 46 360 | 37 553 | 43 564 | 48 579 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 5 660 | 8 253 | 9 394 | 9 448 | 41 954 | 47 919 | 54 940 |
Social Security Funds | .. | .. | .. | 510 | 791 | 938 | 881 | 975 | 1 056 | 1 148 |
Total | .. | .. | .. | 34 220 | 53 481 | 55 771 | 56 689 | 80 482 | 92 538 | 104 666 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | .. | 34 220 | 53 481 | 55 771 | 56 689 | 80 482 | 92 538 | 104 666 |
Denmark, million DKK | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 179 | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 0 | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | 0 | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 179 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | 179 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Estonia, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 129 | 257 | 315 | 371 | 451 | 488 | 531 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 48 | 156 | 175 | 206 | 235 | 277 | 304 |
Social Security Funds | .. | .. | .. | 0 | 3 | 41 | 24 | 24 | 64 | 76 |
Total | .. | .. | .. | 177 | 417 | 532 | 601 | 710 | 829 | 911 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | .. | 177 | 417 | 532 | 601 | 710 | 829 | 911 |
Finland, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 61 | 196 | 908 | 1 057 | 1 138 | 1 227 | 1 229 | 1 003 | 1 050 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 170 | 1 709 | 2 786 | 4 061 | 4 352 | 4 881 | 4 868 | 4 327 | 4 231 |
Social Security Funds | .. | 9 | 34 | 75 | 88 | 89 | 101 | 109 | 117 | 121 |
Total | .. | 239 | 1 939 | 3 769 | 5 206 | 5 579 | 6 209 | 6 206 | 5 447 | 5 402 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | 1 | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 4 | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | 0 | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | 245 | 1 939 | 3 769 | 5 206 | 5 579 | 6 209 | 6 206 | 5 447 | 5 402 |
France, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 3 816 | 8 063 | 10 466 | 12 426 | 12 841 | 12 825 | 12 999 | 13 886 | 14 103 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 2 369 | 5 542 | 10 372 | 15 925 | 18 065 | 20 050 | 21 553 | 22 416 | 21 894 |
Social Security Funds | .. | 2 594 | 6 940 | 10 827 | 14 035 | 15 427 | 16 614 | 17 399 | 17 970 | 17 783 |
Total | .. | 8 779 | 20 545 | 31 665 | 42 386 | 46 333 | 49 489 | 51 951 | 54 272 | 53 780 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | 836 | 494 | 854 | 1 558 | 1 611 | 1 697 | 1 768 | 1 893 | 1 927 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 27 | 107 | 324 | 549 | 698 | 791 | 852 | 916 | 919 |
Social Security Funds | .. | 629 | 2 234 | 3 413 | 4 531 | 5 028 | 5 374 | 5 522 | 5 628 | 5 679 |
Total | .. | 1 492 | 2 835 | 4 591 | 6 638 | 7 337 | 7 862 | 8 142 | 8 437 | 8 525 |
2000+3000 Total | .. | 10 271 | 23 380 | 36 256 | 49 024 | 53 670 | 57 351 | 60 093 | 62 709 | 62 305 |
Germany, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | 775 | 1 324 | 2 376 | 1 553 | 1 377 | 1 649 | 1 631 | 1 766 | 1 982 | 2 078 |
State/Regional | 293 | 2 611 | 4 647 | 5 660 | 6 044 | 6 781 | 7 231 | 7 749 | 8 436 | 8 718 |
Local government | 325 | 3 140 | 5 791 | 6 917 | 8 294 | 9 499 | 9 967 | 10 767 | 12 046 | 12 717 |
Social Security Funds | 1 495 | 456 | 767 | 1 805 | 2 130 | 2 446 | 2 614 | 2 840 | 3 027 | 3 155 |
Total | 2 887 | 7 531 | 13 581 | 15 936 | 17 845 | 20 374 | 21 443 | 23 122 | 25 492 | 26 668 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | 2 887 | 7 531 | 13 581 | 15 936 | 17 845 | 20 374 | 21 443 | 23 122 | 25 492 | 26 668 |
Greece, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | 124 | 1 542 | 2 888 | 3 217 | 2 372 | 2 337 | 1 282 | 1 594 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Social Security Funds | .. | .. | 0 | 200 | 440 | 387 | 350 | 265 | 355 | 391 |
Total | .. | .. | 124 | 1 742 | 3 328 | 3 604 | 2 722 | 2 602 | 1 637 | 1 985 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | 124 | 1 742 | 3 328 | 3 604 | 2 722 | 2 602 | 1 637 | 1 985 |
Hungary, million HUF | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 148 251 | 293 684 | 352 354 | 449 428 | 539 106 | 535 993 | 521 151 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 173 475 | 343 306 | 291 375 | 124 111 | 152 189 | 149 461 | 142 851 |
Social Security Funds | .. | .. | .. | 4 936 | 8 052 | 6 763 | 2 781 | 2 977 | 1 922 | 730 |
Total | .. | .. | .. | 326 661 | 645 042 | 650 492 | 576 320 | 694 272 | 687 375 | 664 732 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | 13 901 | 7 287 | 5 419 | 12 435 | 12 876 | 16 067 | 18 145 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 25 990 | 11 928 | 9 275 | 4 224 | 3 357 | 3 770 | 4 134 |
Social Security Funds | .. | .. | .. | 406 | 162 | 194 | 101 | 110 | 96 | 38 |
Total | .. | .. | .. | 40 297 | 19 377 | 14 888 | 16 760 | 16 342 | 19 933 | 22 317 |
2000+3000 Total | .. | .. | .. | 366 958 | 664 420 | 665 380 | 593 080 | 710 614 | 707 308 | 687 049 |
Iceland, million ISK | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2000+3000 Total | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Ireland, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 21 | 65 | 166 | 460 | 395 | 426 | 497 | 574 | 619 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 25 | 83 | 277 | 862 | 740 | 799 | 932 | 1 077 | 1 160 |
Social Security Funds | .. | 0 | 1 | 4 | 6 | 6 | 6 | 6 | 6 | 6 |
Total | .. | 46 | 149 | 447 | 1 328 | 1 140 | 1 231 | 1 435 | 1 657 | 1 785 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | 46 | 149 | 447 | 1 328 | 1 140 | 1 231 | 1 435 | 1 657 | 1 785 |
Israel, million ILS | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 840 | 1 030 | 1 180 | 1 550 | 1 780 | 2 120 | 2 160 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 280 | 340 | 390 | 510 | 590 | 700 | 710 |
Social Security Funds | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 1 120 | 1 370 | 1 570 | 2 060 | 2 370 | 2 820 | 2 870 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | 2 330 | 3 600 | 4 180 | 5 220 | 5 650 | 6 130 | 6 540 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 660 | 880 | 960 | 1 190 | 1 290 | 1 400 | 1 490 |
Social Security Funds | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 2 990 | 4 480 | 5 140 | 6 410 | 6 940 | 7 530 | 8 030 |
2000+3000 Total | .. | .. | .. | 4 110 | 5 850 | 6 710 | 8 470 | 9 310 | 10 350 | 10 900 |
Italy, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Social Security Funds | .. | .. | .. | 36 679 | 47 394 | 50 627 | 49 827 | 49 251 | 50 699 | 51 907 |
Total | .. | .. | .. | 36 679 | 47 394 | 50 627 | 49 827 | 49 251 | 50 699 | 51 907 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | .. | 36 679 | 47 394 | 50 627 | 49 827 | 49 251 | 50 699 | 51 907 |
Japan, billion JPY | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | 507 | 732 | 766 | 758 | 810 | 881 | 908 | 928 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | 1 510 | 2 168 | 2 216 | 2 223 | 2 392 | 2 524 | 2 563 | 2 607 |
Social Security Funds | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | 2 017 | 2 900 | 2 982 | 2 981 | 3 202 | 3 405 | 3 471 | 3 535 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | 2 017 | 2 900 | 2 982 | 2 981 | 3 202 | 3 405 | 3 471 | 3 535 |
Korea, billion KRW | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2000+3000 Total | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Latvia, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | 40 | 156 | 174 | 228 | 262 | 252 | 339 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | .. | 40 | 156 | 174 | 228 | 262 | 252 | 339 |
Lithuania, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 179 | 327 | 335 | 395 | 426 | 479 | 529 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 174 | 294 | 351 | 348 | 375 | 416 | 462 |
Social Security Funds | .. | .. | .. | 5 | 14 | 16 | 15 | 16 | 16 | 16 |
Total | .. | .. | .. | 358 | 635 | 701 | 758 | 818 | 912 | 1 006 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | .. | 358 | 635 | 701 | 758 | 818 | 912 | 1 006 |
Luxembourg, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | 257 | 273 | 413 | 488 | 587 | 648 | 726 | 751 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | 2 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
Social Security Funds | .. | .. | 7 | 11 | 12 | 13 | 14 | 17 | 20 | 21 |
Total | .. | .. | 267 | 288 | 429 | 505 | 605 | 669 | 749 | 775 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | 267 | 288 | 429 | 505 | 605 | 669 | 749 | 775 |
Mexico, million MXN | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 25 | 2 952 | 44 879 | 94 251 | 103 440 | 126 518 | 145 329 | 159 491 | 169 788 |
State/Regional | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Local government | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Social Security Funds | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | 25 | 2 952 | 44 879 | 94 251 | 103 440 | 126 518 | 145 329 | 159 491 | 169 788 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | 25 | 2 952 | 44 879 | 94 251 | 103 440 | 126 518 | 145 329 | 159 491 | 169 788 |
Netherlands, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | 63 | 1 366 | 286 | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | 0 | 0 | 0 | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | 7 | 91 | 59 | .. | .. | .. | .. | .. | .. | .. |
Total | 70 | 1 457 | 345 | 2 006 | 4 310 | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | 70 | 1 457 | 345 | 2 006 | 4 310 | 0 | 0 | 0 | 0 | 0 |
New Zealand, million NZD | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Norway, million NOK | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 1 242 | 2 859 | 11 895 | 28 233 | 33 746 | 40 145 | 46 487 | 47 547 | 50 073 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 4 538 | 11 964 | 24 831 | 32 110 | 41 024 | 53 123 | 59 556 | 63 724 | 67 171 |
Social Security Funds | .. | 1 222 | 3 064 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | 7 002 | 17 887 | 36 726 | 60 343 | 74 770 | 93 268 | 106 043 | 111 271 | 117 244 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | 7 002 | 17 887 | 36 726 | 60 343 | 74 770 | 93 268 | 106 043 | 111 271 | 117 244 |
Poland, million PLN | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 4 566 | 6 023 | 6 643 | 8 231 | 9 839 | 10 993 | 11 683 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 6 756 | 9 856 | 11 411 | 13 638 | 14 797 | 16 330 | 17 283 |
Social Security Funds | .. | .. | .. | 279 | 426 | 499 | 514 | 517 | 589 | 593 |
Total | .. | .. | .. | 11 601 | 16 305 | 18 553 | 22 383 | 25 153 | 27 912 | 29 559 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | .. | 11 601 | 16 305 | 18 553 | 22 383 | 25 153 | 27 912 | 29 559 |
Portugal, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 0 | 0 | 0 | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 0 | 33 | 197 | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | 4 | 0 | 0 | .. | .. | .. | .. | .. | .. |
Total | .. | 4 | 33 | 197 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | 4 | 33 | 197 | 0 | 0 | 0 | 0 | 0 | 0 |
Slovak Republic, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 489 | 602 | 785 | 936 | 1 033 | 1 120 | 1 186 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 130 | 427 | 493 | 562 | 650 | 739 | 795 |
Social Security Funds | .. | .. | .. | 22 | 26 | 44 | 32 | 36 | 40 | 43 |
Total | .. | .. | .. | 642 | 1 055 | 1 322 | 1 530 | 1 719 | 1 899 | 2 024 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | .. | 642 | 1 055 | 1 322 | 1 530 | 1 719 | 1 899 | 2 024 |
Slovenia, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | .. | 178 | 339 | 409 | 387 | 375 | 422 | 449 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 94 | 175 | 195 | 187 | 189 | 212 | 225 |
Social Security Funds | .. | .. | .. | 3 | 7 | 8 | 7 | 6 | 7 | 8 |
Total | .. | .. | .. | 275 | 521 | 612 | 582 | 571 | 641 | 682 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | 56 | 77 | 6 | 7 | 7 | 7 | 7 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | 29 | 36 | 3 | 4 | 4 | 4 | 4 |
Social Security Funds | .. | .. | .. | 1 | 2 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | .. | 86 | 114 | 9 | 11 | 11 | 11 | 12 |
2000+3000 Total | .. | .. | .. | 361 | 636 | 621 | 593 | 582 | 652 | 693 |
Spain, million EUR | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 387 | 989 | 1 408 | 1 966 | 2 201 | 2 014 | 2 234 | 2 366 | 2 472 |
State/Regional | .. | 2 | 0 | 4 411 | 9 426 | 10 996 | 10 212 | 11 245 | 12 341 | 13 080 |
Local government | .. | 252 | 1 819 | 2 524 | 4 098 | 4 781 | 4 617 | 4 797 | 5 001 | 5 042 |
Social Security Funds | .. | 396 | 1 202 | 1 284 | 484 | 527 | 498 | 496 | 491 | 494 |
Total | .. | 1 037 | 4 010 | 9 627 | 15 974 | 18 505 | 17 341 | 18 772 | 20 199 | 21 088 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | 1 037 | 4 010 | 9 627 | 15 974 | 18 505 | 17 341 | 18 772 | 20 199 | 21 088 |
Sweden, million SEK | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | 7 543 | 12 430 | 21 153 | 25 164 | 24 729 | 24 595 | 25 707 | 27 612 | 28 594 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 18 149 | 49 298 | 66 215 | 83 877 | 82 141 | 78 774 | 85 373 | 95 132 | 98 662 |
Social Security Funds | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | 25 692 | 61 728 | 87 367 | 109 040 | 106 870 | 103 370 | 111 079 | 122 744 | 127 256 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | 1 527 | 3 453 | 5 394 | 6 912 | 11 242 | 12 326 | 14 531 | 15 122 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | 6 060 | 10 808 | 17 980 | 22 958 | 36 005 | 40 935 | 50 064 | 52 177 |
Social Security Funds | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | 0 | 7 587 | 14 261 | 23 374 | 29 870 | 47 247 | 53 261 | 64 596 | 67 299 |
2000+3000 Total | .. | 25 692 | 69 315 | 101 628 | 132 414 | 136 740 | 150 616 | 164 340 | 187 340 | 194 555 |
Switzerland, million CHF | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | 13 | 91 | 224 | 293 | 375 | 439 | 485 | 489 | 548 | 554 |
State/Regional | 34 | 380 | 770 | 971 | 1 296 | 1 524 | 1 699 | 1 767 | 1 858 | 1 901 |
Local government | 22 | 270 | 460 | 595 | 745 | 823 | 867 | 911 | 955 | 958 |
Social Security Funds | 2 | 21 | 4 | 14 | 18 | 23 | 25 | 26 | 26 | 27 |
Total | 71 | 762 | 1 458 | 1 873 | 2 434 | 2 809 | 3 075 | 3 193 | 3 387 | 3 440 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | 71 | 762 | 1 458 | 1 873 | 2 434 | 2 809 | 3 075 | 3 193 | 3 387 | 3 440 |
Turkey, million TRY | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | .. | .. | 9 | 3 619 | 20 442 | 39 363 | 71 184 | 95 067 | 128 331 | 151 373 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Social Security Funds | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | .. | .. | 9 | 3 619 | 20 442 | 39 363 | 71 184 | 95 067 | 128 331 | 151 373 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | .. | .. | 9 | 3 619 | 20 442 | 39 363 | 71 184 | 95 067 | 128 331 | 151 373 |
United Kingdom, million GBP | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | 87 | 920 | 2 134 | 3 146 | 5 865 | 6 475 | 7 074 | 7 830 | 9 250 | 9 595 |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | 83 | 926 | 1 957 | 2 924 | 4 866 | 5 343 | 4 668 | 4 538 | 4 763 | 4 723 |
Social Security Funds | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 170 | 1 846 | 4 091 | 6 070 | 10 731 | 11 818 | 11 742 | 12 368 | 14 013 | 14 318 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | 360 | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | 410 | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | 0 | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 770 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | 170 | 2 616 | 4 091 | 6 070 | 10 731 | 11 818 | 11 742 | 12 368 | 14 013 | 14 318 |
United States, million USD | ||||||||||
2000 Social security contributions | ||||||||||
Federal or Central government | 301 | 2 053 | 9 059 | 11 323 | 19 628 | 25 434 | 25 938 | 26 696 | 27 236 | 27 974 |
State/Regional | 699 | 7 585 | 19 802 | 32 814 | 44 061 | 45 936 | 46 832 | 49 361 | 52 233 | 53 585 |
Local government | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Social Security Funds | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 1 000 | 9 638 | 28 861 | 44 137 | 63 689 | 71 370 | 72 770 | 76 057 | 79 469 | 81 559 |
3000 Taxes on payroll and workforce | ||||||||||
Federal or Central government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
State/Regional | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Local government | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Social Security Funds | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Total | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000+3000 Total | 1 000 | 9 638 | 28 861 | 44 137 | 63 689 | 71 370 | 72 770 | 76 057 | 79 469 | 81 559 |
← 1. The multi-jurisdictional sector contains units where jurisdiction is shared between two or more governments, or classification of a unit to a jurisdiction is otherwise unclear. The main type of units currently falling into this category is public universities. | ||||||||||
← 2. There is a break in the series in 1990. The data are based on ESA 2010 from that year onwards. | ||||||||||
This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.
© OECD 2020
The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at http://www.oecd.org/termsandconditions.