Chapter 3. Tax levels and tax structures, 1990-2015

3.1. Comparative tables, 1990-2015

In all of the following tables (..) indicates not available. The main series in this volume cover the years 1990 to 2015.

Figures referring to 1991-96 in Table 3.1 and figures relating to 1990-96, 1998-99, 2001-04 and 2006-08 in Tables 3.4 and 3.19 have been omitted because of lack of space. Complete series are available on line at http://stats.oecd.org/.

Table 3.1. Total tax revenue as percentage of GDP, 1990-2015

.. Not available
1. The figures exclude social security contributions. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises.
2. The data are estimated for 2015 (social security contributions and property taxes).
3. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr.
https://doi.org/10.1787/888933543904

Table 3.2. Tax revenue of main headings as percentage of GDP, 2015

.. Not available
1. The figures exclude social security contributions. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises.
2. The data are estimated for 2015 (social security contributions and property taxes).
3. There are no social security contributions in Singapore.
4. Represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for 2014 are used for headings 2000, 3000, 4000, 5000 and 6000.
5. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
6. Data for 2014 are used for heading 2000 (social security contributions).
https://doi.org/10.1787/888933543923

Table 3.3. Tax revenue of main headings as percentage of total taxation, 2015

.. Not available
1. The figures exclude social security contributions. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises.
2. The data are estimated for 2015 (social security contributions and property taxes).
3. There are no social security contributions in Singapore.
4. Represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group.
5. Data for 2014 are used for all the headings.
6. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr.
https://doi.org/10.1787/888933543942

Table 3.4. Taxes on income and profits (1000) as percentage of GDP

.. Not available
1. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933543961

Table 3.5. Taxes on income and profits (1000) as percentage of total taxation

.. Not available
1. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933543980

Table 3.6. Social security contributions (2000) as percentage of GDP

.. Not available
1. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises.
2. The data are estimated for 2015.
3. There are no social security contributions in Singapore.
4. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933543999

Table 3.7. Social security contributions (2000) as percentage of total taxation

.. Not available
1. The figures for social security contributions (heading 2000) are not available but they are thought to be negligible as they relate only to the “Asuransi Kesehatan” - a health insurance programme for employees in for-profit state-owned enterprises.
2. The data are estimated for 2015.
3. There are no social security contributions in Singapore.
4. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544018

Table 3.8. Taxes on property (4000) as percentage of GDP

.. Not available
1. The data are estimated for 2015.
2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544037

Table 3.9. Taxes on property (4000) as percentage of total taxation

.. Not available
1. The data are estimated for 2015.
2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544056

Table 3.10. Taxes on goods and services (5000) as percentage of GDP

.. Not available
1. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544075

Table 3.11. Taxes on goods and services (5000) as percentage of total taxation

.. Not available
1. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544094

Table 3.12. Taxes on general consumption (5110) as percentage of GDP

.. Not available
1. The data exclude revenue from VAT on imports. This revenue could not be distinguished from revenue from other import duties and is currently classified under heading 5120 (taxes on specific goods and services).
2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544113

Table 3.13. Taxes on general consumption (5110) as percentage of total taxation

.. Not available
1. The data exclude revenue from VAT on imports. This revenue could not be distinguished from revenue from other import duties and is currently classified under heading 5120 (taxes on specific goods and services).
2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544132

Table 3.14. Taxes on specific goods and services (5120) as percentage of GDP

.. Not available
1. The data include revenues from VAT on imports, usually classified under heading 5110 (taxes on general consumption). This revenue could not be distinguished from revenue from other import duties.
2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544151

Table 3.15. Taxes on specific goods and services (5120) as percentage of total taxation

.. Not available
1. The data include revenues from VAT on imports, usually classified under heading 5110 (taxes on general consumption). This revenue could not be distinguished from revenue from other import duties.
2. The OECD average represents the unweighted average for OECD member countries. Japan and Korea are also part of the OECD (35) group. Data for Japan, Korea and the OECD average are taken from OECD (2016), Revenue Statistics 2016, https://doi.org/10.1787/rev_stats-2016-en-fr, and are preliminary for 2015.
https://doi.org/10.1787/888933544170

Table 3.16. Gross domestic product for tax reporting years at market prices, in billions of national currency units

Source: National statistical offices, CEIC for Indonesia, Kazakhstan, Malaysia, the Philippines and Singapore and OECD National Accounts data for Japan and Korea.
https://doi.org/10.1787/888933544189

Table 3.17. Gross domestic product for tax reporting years at market prices, in millions of US Dollars at market exchange rates

Note: This table is produced based on GDP data in national currency from Table 3.16 and exchange rate data from Table 3.19.
https://doi.org/10.1787/888933544208

Table 3.18. Total tax revenue in millions of US dollars at market exchange rates

.. Not available
This table is produced based on total tax revenues from Chapter 4 and exchange rate data from Table 3.19.
https://doi.org/10.1787/888933544227

Table 3.19. Exchange rates used, national currency per US dollar

Source: National statistical offices, and CEIC for Indonesia, Kazakhstan, Malaysia, the Philippines and Singapore and OECD National Accounts data for Japan and Korea.
https://doi.org/10.1787/888933544246

3.2. Comparative figures