6. Tax revenues by subsectors of general government

Chapter 6 provides comparative information on tax revenues by subsectors of general government as well as summary information for each OECD country.

    

6.1. Comparative tables 1975, 1995, 2000 and 2017

This part of the Report presents comparative data on tax revenues by level of government. The tax data have been attributed to the sub-sectors of general government identified in section A.12 of the Interpretative Guide (see Annex A) and the attribution criteria used are those set out in that guide.

The column "supranational" reports the customs duties collected by the twenty-three EU member states on behalf of the European Union.

In this section, the averages for 2016 have been calculated excluding the one-off revenues from stability contributions in Iceland.

Table 6.1. Tax revenues of sub-sectors of general government as % of total tax revenue (Federal/regional countries)
	Total				Supranational
	1975	1995	2005	2017	1975	1995	2005	2017
Federal countries
Australia	100.0	100.0	100.0	100.0	..	..	..	..
Austria	100.0	100.0	100.0	100.0	..	0.4	0.4	0.4
Belgium	100.0	100.0	100.0	100.0	1.4	1.0	0.9	1.0
Canada	100.0	100.0	100.0	100.0	..	..	..	..
Germany	100.0	100.0	100.0	100.0	1.2	0.6	0.5	0.6
Mexico	..	100.0	100.0	100.0	..	..	..	..
Switzerland1	100.0	100.0	100.0	100.0	..	..	..	..
United States	100.0	100.0	100.0	100.0	..	..	..	..
Unweighted average	100.0	100.0	100.0	100.0	1.3	0.7	0.6	0.7
Regional country
Spain1, 2	100.0	100.0	100.0	100.0	..	0.5	0.4	0.7
	Central government				State or Regional government
	1975	1995	2005	2017	1975	1995	2005	2017
Federal countries
Australia	80.1	77.5	82.2	80.6	15.7	19.0	14.9	16.0
Austria	51.7	64.7	67.2	65.8	10.6	1.8	1.6	1.6
Belgium	65.3	60.1	58.3	51.4	..	1.8	5.1	10.8
Canada	47.6	39.1	44.5	40.9	32.5	37.1	37.9	39.8
Germany	33.5	31.4	30.5	29.5	22.3	21.6	21.5	23.5
Mexico	..	73.9	76.1	81.1	..	2.8	3.2	4.1
Switzerland1	30.7	31.2	35.2	36.5	27.0	24.3	25.3	24.6
United States	45.4	41.4	40.9	44.5	19.5	20.0	20.1	18.3
Unweighted average	50.6	52.4	54.4	53.8	21.3	16.1	16.2	17.3
Regional country
Spain1, 2	48.2	51.5	44.9	41.3	..	4.7	14.0	15.2
	Local government				Social Security Funds
	1975	1995	2005	2017	1975	1995	2005	2017
Federal countries
Australia	4.2	3.4	2.9	3.4	0.0	0.0	0.0	0.0
Austria	12.4	4.1	3.1	3.0	25.3	29.0	27.7	29.2
Belgium	4.4	4.8	4.8	4.9	28.8	32.2	30.9	32.0
Canada	9.9	9.8	9.2	10.3	10.0	14.0	8.4	9.1
Germany	9.0	7.4	7.8	8.6	34.0	39.0	39.8	37.9
Mexico	..	1.5	1.6	1.6	..	21.8	19.0	13.3
Switzerland1	20.3	17.7	15.9	15.3	22.0	26.8	23.7	23.6
United States	14.7	13.3	14.6	14.2	20.5	25.2	24.4	23.0
Unweighted average	10.7	7.8	7.5	7.7	20.1	23.5	21.7	21.0
Regional country
Spain1, 2	4.3	8.6	8.2	9.7	47.5	34.7	32.5	33.1
.. Not available
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
← 2. Spain is constitutionally a non-federal country but has a highly decentralised political structure.
StatLink https://doi.org/10.1787/888934057457

Table 6.2. Tax revenues of sub-sectors of general government as % of total tax revenue (Unitary countries)
	Supranational				Central government
	1975	1995	2005	2017	1975	1995	2005	2017
Chile	..	..	..	..	..	89.9	89.0	86.3
Czech Republic	..	..	0.5	0.5	..	57.7	55.6	55.4
Denmark1	1.0	0.5	0.4	0.3	69.1	68.4	69.2	73.2
Estonia	..	..	0.7	0.6	..	84.3	83.0	82.0
Finland	..	0.4	0.2	0.3	56.0	46.6	51.8	48.4
France1	0.7	0.4	0.2	0.4	51.2	42.6	39.7	34.2
Greece	..	0.6	0.4	0.5	67.1	66.4	64.5	67.4
Hungary	..	..	0.3	0.3	..	63.8	62.7	62.4
Iceland	..	..	..	..	81.3	79.2	77.1	73.5
Ireland	2.3	1.5	0.5	0.6	77.4	83.1	84.9	82.5
Israel	..	..	..	..	..	79.6	76.3	76.2
Italy	..	0.4	0.3	0.6	53.2	62.7	52.3	53.6
Japan	..	..	..	..	45.5	41.2	37.9	37.4
Korea	..	..	..	..	89.0	69.2	61.5	57.0
Latvia	..	..	0.7	0.6	..	43.5	54.2	53.2
Lithuania1	..	..	0.7	0.9	..	71.7	67.5	56.4
Luxembourg	0.8	0.4	0.2	0.6	63.6	66.5	68.2	67.5
Netherlands	1.5	1.3	0.9	1.1	58.9	56.0	60.6	60.2
New Zealand	..	..	..	..	92.3	94.7	94.7	93.4
Norway	..	..	..	..	50.6	58.4	86.7	84.1
Poland	..	..	0.4	0.5	..	61.2	50.1	49.2
Portugal	..	0.8	0.3	0.5	65.4	72.3	68.6	72.9
Slovak Republic	..	..	0.5	0.5	..	62.5	58.6	55.0
Slovenia	..	..	0.3	0.4	..	51.8	55.9	50.7
Sweden	..	0.4	0.3	0.3	51.3	46.9	56.4	52.4
Turkey	..	..	..	..	..	75.1	69.9	61.2
United Kingdom	1.0	1.0	0.5	0.5	70.5	77.5	76.2	75.5
Unweighted average	1.2	0.7	0.4	0.5	65.2	65.7	65.7	63.8
	Local government				Social Security Funds
	1975	1995	2005	2017	1975	1995	2005	2017
Chile	..	6.5	6.5	7.8	..	3.6	4.5	5.9
Czech Republic	..	0.9	1.1	1.1	..	41.4	42.8	43.0
Denmark1	29.8	31.1	30.4	26.4	0.1	0.0	0.1	0.0
Estonia	..	0.8	1.2	0.9	..	14.9	15.1	16.6
Finland	23.5	22.3	20.7	23.5	20.4	30.8	27.2	27.8
France1	7.6	10.9	11.4	13.3	40.6	46.0	48.6	52.1
Greece	3.4	2.0	2.2	2.4	29.5	31.1	32.9	29.6
Hungary	..	2.5	6.2	5.8	..	33.6	30.7	31.5
Iceland	18.7	20.8	22.9	26.5	0.0	0.0	0.0	0.0
Ireland	7.3	2.7	2.2	2.2	13.1	12.7	12.4	14.7
Israel	..	6.4	7.6	7.6	..	14.0	16.1	16.2
Italy	0.9	5.4	16.6	15.5	45.9	31.5	30.8	30.3
Japan	25.6	25.2	25.2	22.7	29.0	33.6	36.9	39.9
Korea	10.1	18.7	17.4	17.3	0.9	12.1	21.2	25.7
Latvia	..	19.5	16.7	19.2	..	36.9	28.4	26.9
Lithuania1	..	2.3	1.5	1.2	..	26.1	30.3	41.5
Luxembourg	6.7	6.5	4.5	4.1	29.0	26.6	27.2	27.9
Netherlands	1.2	3.1	4.0	3.0	38.4	39.5	34.5	35.7
New Zealand	7.7	5.3	5.3	6.6	0.0	0.0	0.0	0.0
Norway	22.4	19.6	13.3	15.9	27.0	22.0	0.0	0.0
Poland	..	8.5	12.7	12.7	..	30.3	36.9	37.5
Portugal	0.0	5.4	6.7	7.1	34.6	21.5	24.4	19.5
Slovak Republic	..	1.3	2.6	1.9	..	36.2	38.3	42.5
Slovenia	..	6.3	7.4	9.4	..	41.9	36.4	39.6
Sweden	29.2	30.9	32.1	35.3	19.5	21.8	11.1	12.1
Turkey	..	12.8	7.6	9.5	..	12.1	22.4	29.3
United Kingdom	11.1	3.7	4.7	4.9	17.5	17.8	18.6	19.2
Unweighted average	12.8	10.4	10.8	11.2	21.6	23.6	23.3	24.6
.. Not available
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://doi.org/10.1787/888934057476

Table 6.3. Main central government tax revenues as % of GDP at market prices (Federal/regional countries)
	1000 Income & profits			2000+3000 Social security & payroll3			4000 Property
	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	14.2	15.7	16.8	0.1	0.6	0.1	0.1	0.0	0.1
Austria	6.0	10.4	11.5	3.1	4.3	4.0	0.6	0.4	0.3
Belgium	14.2	14.6	12.9	0.5	0.6	0.0	1.0	0.6	0.5
Canada	10.3	9.8	9.7	0.0	0.0	1.0	0.0	0.0	0.0
Germany	4.9	4.8	5.0	0.0	0.0	0.0	0.2	0.0	0.0
Mexico	..	3.3	7.2	..	0.0	0.0	..	0.0	0.0
Switzerland1	2.1	2.6	4.6	0.0	0.0	0.0	0.3	0.4	0.3
United States	9.7	9.8	9.9	0.0	0.0	0.0	0.3	0.2	1.4
Unweighted average	8.8	8.9	9.7	0.5	0.7	0.6	0.3	0.2	0.3
Regional country
Spain1, 2	3.5	8.5	5.6	0.0	0.4	0.3	1.1	0.1	0.0
	5110 General taxes			5120 Specific goods and services			Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	1.7	2.5	3.6	4.2	3.2	2.1	0.0	0.1	0.4
Austria	5.0	7.6	7.7	3.9	2.9	3.0	0.1	1.0	1.0
Belgium	6.3	6.5	6.8	3.0	2.8	2.6	0.4	0.6	0.0
Canada	1.9	2.3	1.9	2.5	1.4	0.8	0.1	0.0	0.0
Germany	3.4	3.5	3.5	3.1	3.1	2.5	0.0	0.0	0.1
Mexico	..	2.2	3.7	..	1.6	2.0	..	0.4	0.2
Switzerland1	2.0	3.1	3.5	2.6	1.8	1.5	0.0	0.1	0.5
United States	0.0	0.0	0.0	1.2	1.0	0.7	0.0	0.0	0.0
Unweighted average	2.9	3.5	3.8	2.9	2.2	1.9	0.1	0.3	0.3
Regional country
Spain1, 2	2.5	4.4	5.7	1.5	2.6	2.1	0.0	0.0	0.1
.. Not available
Note: Excluding social security contributions accruing to social security funds.
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
← 2. Spain is constitutionally a non-federal country but has a highly decentralised political structure.
← 3. These comprise only social security contributions accruing to central government.
StatLink https://doi.org/10.1787/888934057495

Table 6.4. Main central government tax revenues as % of GDP at market prices (Unitary countries)
	1000 Income & profits			2000+3000 Social security & payroll			4000 Property
	1975	1995	2017	1975	1995	2017	1975	1995	2017
Chile	..	4.6	6.9	..	0.5	0.3	..	0.6	0.4
Czech Republic	..	8.7	7.7	..	0.0	0.0	..	0.2	0.3
Denmark1	12.2	15.8	18.2	0.1	0.3	0.3	0.8	0.7	0.5
Estonia	..	10.8	7.2	..	6.9	5.7	..	0.1	0.0
Finland	7.1	6.6	6.0	0.8	0.0	0.0	0.7	0.5	0.8
France1	5.6	5.6	5.8	0.7	1.1	0.5	0.6	0.8	1.1
Greece	2.4	5.9	8.9	0.0	0.4	0.0	1.8	1.1	2.2
Hungary	..	8.5	7.2	..	1.3	1.6	..	0.2	0.6
Iceland	3.1	5.9	10.5	2.0	2.5	3.7	0.7	1.6	0.4
Ireland	8.4	12.8	9.8	0.2	0.5	0.7	0.7	0.7	0.8
Israel	..	12.4	11.6	..	1.7	1.2	..	1.4	0.9
Italy	5.1	13.0	11.4	0.0	0.1	0.0	0.8	1.4	1.4
Japan	6.2	6.4	6.2	0.0	0.0	..	0.6	1.1	0.6
Korea	3.3	5.4	7.8	0.0	0.0	0.0	0.6	0.6	1.0
Latvia	..	1.7	3.1	..	0.0	0.0	..	0.1	0.2
Lithuania1	..	8.3	5.4	..	0.0	0.0	..	0.0	0.0
Luxembourg	12.0	11.9	12.9	0.1	0.1	0.3	1.4	2.4	3.6
Netherlands	13.1	10.2	11.6	0.0	0.0	0.0	0.7	0.9	0.8
New Zealand	20.0	21.8	17.8	0.0	0.0	0.0	0.7	0.2	0.0
Norway	3.8	7.0	9.8	0.8	0.6	10.4	0.4	0.4	0.5
Poland	..	9.5	4.2	..	0.2	0.2	..	0.0	0.0
Portugal	3.3	7.4	9.1	0.5	1.8	3.0	0.5	0.3	0.2
Slovak Republic	..	10.1	7.0	..	0.4	0.5	..	0.1	0.0
Slovenia	..	4.5	4.4	..	0.5	0.2	..	0.0	0.0
Sweden	8.3	3.8	0.8	1.7	3.6	9.4	0.4	1.2	0.6
Turkey	..	4.1	4.7	..	0.0	0.0	..	0.5	0.8
United Kingdom	15.3	10.9	11.9	0.0	0.0	0.1	0.6	1.9	2.6
Unweighted average	8.1	8.7	8.4	0.4	0.8	1.5	0.7	0.7	0.8
	5110 General taxes			5120 Specific goods and services			Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017
Chile	..	7.4	8.4	..	3.3	1.7	..	-0.1	-0.4
Czech Republic	..	5.8	7.7	..	4.5	3.3	..	0.9	0.4
Denmark1	6.4	9.1	9.5	5.2	5.3	3.9	0.7	0.7	1.2
Estonia	..	9.6	9.1	..	2.8	4.4	..	0.2	0.4
Finland	5.6	7.7	9.1	5.8	5.4	4.5	0.1	0.4	0.6
France1	8.1	7.3	6.6	2.8	3.0	1.7	0.2	0.2	0.1
Greece	3.4	5.9	8.2	4.3	4.7	4.5	0.7	0.7	2.4
Hungary	..	7.3	9.9	..	8.5	4.1	..	0.2	0.4
Iceland	8.4	9.2	8.9	9.5	4.3	3.0	0.2	0.9	1.1
Ireland	4.1	6.7	4.4	7.6	5.0	2.2	0.6	0.6	0.7
Israel	..	10.6	8.7	..	1.5	1.8	..	0.7	0.7
Italy	3.5	5.3	5.8	3.4	4.0	3.7	0.3	0.4	0.3
Japan	0.0	1.4	3.2	2.3	1.5	1.6	0.2	0.2	0.1
Korea	1.9	3.4	3.9	6.9	3.4	2.4	0.6	0.5	0.3
Latvia	..	8.4	9.0	..	2.7	3.6	..	0.0	0.7
Lithuania1	..	8.2	7.9	..	3.0	3.3	..	0.3	0.1
Luxembourg	3.8	4.3	6.2	2.4	4.3	2.9	0.2	0.2	0.2
Netherlands	5.4	6.0	6.8	2.5	3.0	3.2	0.6	0.8	0.9
New Zealand	2.7	8.1	9.7	4.0	3.0	1.8	0.3	0.6	0.6
Norway	8.0	8.5	8.6	6.2	6.2	2.8	0.5	0.7	0.5
Poland	..	6.1	7.8	..	6.3	4.4	..	0.2	0.2
Portugal	2.1	6.2	7.9	5.5	5.3	4.1	0.5	0.3	0.8
Slovak Republic	..	8.2	7.0	..	4.9	3.1	..	0.9	0.7
Slovenia	..	11.3	8.1	..	3.2	4.8	..	0.3	0.9
Sweden	4.7	8.8	9.3	4.1	3.6	2.6	0.7	0.3	0.5
Turkey	..	4.4	4.4	..	0.9	4.9	..	2.5	0.4
United Kingdom	3.2	5.6	6.9	4.6	4.0	3.3	0.4	0.5	0.4
Unweighted average	4.5	7.1	7.5	4.8	4.0	3.2	0.4	0.5	0.6
.. Not available
Note: Excluding social security contributions accruing to social security funds.
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://doi.org/10.1787/888934057514

Table 6.5. Main central government taxes as % of total tax revenues of central government (Federal/regional countries)
	1000 Income & profits			1100 Individuals			1200 Corporate			2000+3000 Social security & payroll
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	69.9	71.4	73.0	54.5	52.4	50.0	15.5	19.0	23.0	0.3	2.6	0.3
Austria	32.2	39.2	41.9	25.0	31.1	32.0	6.9	4.8	8.8	16.5	16.2	14.6
Belgium	56.0	57.0	56.6	45.5	47.9	38.5	10.5	9.0	18.1	2.0	2.2	0.1
Canada	69.4	72.5	72.6	46.7	57.7	52.6	20.9	13.0	17.3	0.0	0.0	7.3
Germany	42.3	41.9	45.1	37.0	38.7	39.8	5.2	3.2	5.3	0.0	0.0	0.0
Mexico	..	44.1	55.0	..	..	26.4	..	..	26.9	..	0.0	0.0
Switzerland1	30.2	32.3	44.2	24.0	17.6	15.2	6.3	8.3	15.1	0.0	0.0	0.0
United States	86.5	89.2	82.6	64.9	70.7	70.4	21.6	18.5	12.2	0.0	0.0	0.0
Unweighted average	55.2	56.0	58.9	42.5	45.1	40.6	12.4	10.8	15.8	2.7	2.6	2.8
Regional country
Spain1, 2	40.6	52.8	40.0	26.3	42.3	24.3	14.3	10.5	15.7	0.0	2.7	2.1
	4000 Property			5110 General taxes			5120 Specific goods and services			Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.6	0.0	0.4	8.3	11.2	15.5	20.8	14.4	9.2	0.1	0.3	1.7
Austria	3.0	1.4	1.2	26.7	28.5	27.8	20.9	10.9	10.7	0.7	3.8	3.8
Belgium	3.8	2.5	2.1	24.8	25.3	29.7	11.7	10.8	11.6	1.7	2.2	0.0
Canada	0.0	0.0	0.0	12.8	16.9	14.0	17.0	10.6	6.2	0.7	0.0	0.0
Germany	1.9	0.1	0.1	29.1	31.1	31.6	26.7	26.9	22.1	0.0	0.0	1.1
Mexico	..	0.0	0.0	..	30.0	28.5	..	21.2	15.3	..	4.8	1.2
Switzerland1	4.1	5.3	2.5	28.3	38.3	33.4	37.3	22.6	14.9	0.0	1.5	5.0
United States	2.4	1.8	11.7	0.0	0.0	0.0	10.8	9.0	5.6	0.2	0.0	0.0
Unweighted average	2.3	1.4	2.2	18.6	22.7	22.6	20.8	15.8	12.0	0.5	1.6	1.6
Regional country
Spain1, 2	12.3	0.5	0.3	29.0	27.5	41.3	17.8	16.3	15.4	0.3	0.2	1.0
.. Not available
Note: Excluding social security contributions accruing to social security funds.
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
← 2. Spain is constitutionally a non-federal country but has a highly decentralised political structure.
StatLink https://doi.org/10.1787/888934057533

Table 6.6. Main central government taxes as % of total tax revenues of central government (Unitary countries)
	1000 Income & profits			1100 Individuals			1200 Corporate			2000+3000 Social security & payroll
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Chile	..	28.1	40.0	..	5.8	11.2	..	17.3	24.5	..	3.2	1.6
Czech Republic	..	43.3	40.0	..	22.1	20.7	..	21.2	19.3	..	0.0	0.0
Denmark1	48.1	49.8	54.3	43.4	37.6	40.1	4.7	7.2	9.8	0.2	0.9	0.8
Estonia	..	35.6	27.0	..	27.7	21.2	..	7.9	5.8	..	22.6	21.4
Finland	35.3	32.0	28.6	31.0	26.0	19.6	4.3	6.0	9.0	4.1	0.1	0.0
France1	31.0	31.3	36.6	20.7	19.9	21.9	10.1	11.4	14.8	3.8	6.4	3.3
Greece	18.9	31.2	33.7	12.7	17.2	23.7	5.0	11.8	7.4	0.3	2.2	0.2
Hungary	..	32.8	30.1	..	25.3	21.4	..	7.0	8.7	..	4.9	6.7
Iceland	13.1	24.2	38.0	10.6	20.4	22.9	2.5	3.8	11.1	8.5	10.2	13.5
Ireland	38.8	48.6	52.7	32.5	38.5	37.8	6.2	10.1	14.9	0.9	2.0	3.5
Israel	..	43.9	46.6	..	33.3	27.1	..	10.0	13.3	..	5.9	4.8
Italy	39.0	53.9	50.7	27.7	41.4	39.9	11.3	13.8	8.9	0.0	0.5	0.0
Japan	67.2	60.5	52.6	37.8	35.5	30.0	29.4	25.0	22.6	0.0	0.0	..
Korea	24.7	40.5	50.8	9.6	24.2	28.3	10.0	15.8	22.4	0.0	0.0	0.0
Latvia	..	12.9	18.6	..	0.0	9.1	..	12.9	9.5	..	0.0	0.1
Lithuania1	..	42.0	32.1	..	31.6	23.1	..	10.4	9.0	..	0.0	0.0
Luxembourg	60.0	51.3	49.6	43.2	33.2	35.0	16.8	18.0	14.5	0.7	0.6	1.1
Netherlands	58.7	48.7	49.9	45.6	34.2	35.8	13.1	14.5	14.1	0.0	0.0	0.0
New Zealand	72.1	64.7	59.5	58.8	47.5	40.4	12.8	12.5	15.7	0.0	0.0	0.0
Norway	19.2	30.0	30.1	16.1	16.9	15.2	3.2	13.0	14.9	4.0	2.7	31.9
Poland	..	42.5	25.0	..	31.0	16.0	..	11.4	9.0	..	1.1	1.3
Portugal	26.7	34.8	36.2	..	24.9	24.3	..	9.9	11.9	3.8	8.3	12.1
Slovak Republic	..	40.9	38.6	..	14.3	18.5	..	23.9	18.9	..	1.7	2.5
Slovenia	..	22.9	23.8	..	19.8	14.1	..	2.6	9.7	..	2.5	1.1
Sweden	41.7	17.9	3.5	37.9	5.6	-8.6	3.8	12.4	12.1	8.5	17.0	40.5
Turkey	..	32.9	30.7	..	25.1	20.9	..	7.8	9.8	..	0.0	0.0
United Kingdom	63.5	47.7	47.2	56.8	37.2	36.1	8.8	10.4	11.2	0.0	0.0	0.4
Unweighted average	41.1	38.7	38.0	32.3	25.8	23.9	9.5	12.2	13.1	2.2	3.4	5.6
	4000 Property			5110 General taxes			5120 Specific goods and services			Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Chile	..	3.7	2.4	..	45.1	48.2	..	20.3	9.9	..	-0.4	-2.1
Czech Republic	..	1.2	1.3	..	28.8	39.7	..	22.4	16.8	..	4.2	2.1
Denmark1	3.0	2.1	1.5	25.4	28.5	28.2	20.5	16.6	11.7	2.8	2.2	3.5
Estonia	..	0.3	0.0	..	31.5	33.9	..	9.3	16.2	..	0.6	1.6
Finland	3.4	2.6	3.6	27.9	37.3	43.5	28.5	26.0	21.4	0.7	1.9	2.9
France1	3.2	4.2	7.0	45.1	40.6	41.6	15.5	16.7	10.6	1.4	0.8	0.8
Greece	14.1	6.1	8.4	26.9	31.5	31.3	33.9	25.2	17.2	5.9	3.8	9.2
Hungary	..	0.8	2.7	..	27.9	41.5	..	32.6	17.3	..	0.9	1.7
Iceland	2.8	6.4	1.5	35.1	37.8	32.4	39.5	17.6	10.7	1.0	3.8	3.8
Ireland	3.2	2.6	4.5	19.0	25.4	23.8	35.4	19.1	11.9	2.8	2.4	3.7
Israel	..	4.8	3.6	..	37.5	35.2	..	5.5	7.1	..	2.4	2.7
Italy	5.9	5.7	6.2	26.9	22.0	25.6	26.2	16.5	16.2	2.0	1.5	1.3
Japan	6.0	10.1	5.2	0.0	13.2	27.2	24.7	14.3	14.0	2.1	1.9	1.0
Korea	4.7	4.4	6.4	14.2	25.8	25.3	51.8	25.6	15.9	4.6	3.7	1.7
Latvia	..	0.8	1.0	..	65.3	54.5	..	21.0	21.7	..	0.1	4.1
Lithuania1	..	0.0	0.0	..	41.3	47.4	..	15.2	19.6	..	1.5	0.9
Luxembourg	7.1	10.2	13.9	19.1	18.6	23.6	11.9	18.6	11.1	1.2	0.8	0.8
Netherlands	3.0	4.2	3.6	24.4	28.8	29.0	11.1	14.4	13.6	2.8	3.9	3.9
New Zealand	2.6	0.7	0.1	9.8	24.0	32.3	14.4	8.9	6.0	1.2	1.7	2.1
Norway	2.3	1.6	1.5	40.5	36.3	26.4	31.7	26.5	8.5	2.4	3.0	1.6
Poland	..	0.0	0.0	..	27.3	46.3	..	28.3	26.5	..	0.9	1.0
Portugal	3.8	1.2	0.7	17.1	29.1	31.4	44.3	25.0	16.4	4.4	1.6	3.2
Slovak Republic	..	0.5	0.0	..	33.2	38.3	..	20.0	17.0	..	3.6	3.7
Slovenia	..	0.2	0.0	..	57.0	44.1	..	15.9	26.3	..	1.5	4.7
Sweden	2.2	5.8	2.7	23.4	41.3	40.2	20.7	16.6	11.0	3.6	1.4	2.1
Turkey	..	3.7	5.2	..	36.1	29.0	..	7.0	32.2	..	20.3	2.9
United Kingdom	2.4	8.1	10.2	13.4	24.6	27.5	19.0	17.4	13.2	1.8	2.2	1.5
Unweighted average	4.4	3.4	3.5	23.0	33.2	35.1	26.8	18.6	15.6	2.5	2.7	2.4
.. Not available
Note: Excluding social security contributions accruing to social security funds.
← 1. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://doi.org/10.1787/888934057552

Table 6.7. Main state government tax revenues as % of GDP at market prices (Federal/regional countries)
	1000 Income & profits			2000 Social security			3000 Payroll			4000 Property
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.0	0.0	0.0	0.0	0.0	0.0	1.4	1.4	1.3	1.1	1.5	1.9
Austria	1.7	0.3	0.3	0.1	0.2	0.1	0.0	0.1	0.1	0.1	0.0	0.0
Belgium1	..	0.0	2.3	..	0.0	0.1	..	0.0	0.0	..	0.6	1.7
Canada	4.4	6.3	6.1	0.0	0.0	0.7	0.0	0.8	0.7	0.2	0.8	0.6
Germany1	4.8	4.1	4.7	0.0	0.0	0.0	0.0	0.0	0.0	0.5	0.5	0.6
Mexico	..	0.0	0.0	..	0.0	0.0	..	0.1	0.4	..	0.1	0.1
Switzerland2	4.7	4.8	5.3	0.0	0.0	0.0	0.0	0.0	0.0	0.9	1.0	1.2
United States	1.5	2.1	2.0	0.0	0.0	0.0	0.0	0.0	0.0	0.2	0.2	0.2
Unweighted average	2.9	2.2	2.6	0.0	0.0	0.1	0.2	0.3	0.3	0.5	0.6	0.8
Regional country
Spain1, 2, 3	..	0.1	3.6	..	0.0	0.0	..	0.0	0.0	..	0.9	1.0
	5110 General taxes			5120 Specific goods and services			5200 Taxes on use of goods			6000 Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.0	0.0	0.0	0.6	0.9	0.7	0.9	1.6	0.7	0.0	0.0	0.0
Austria	1.3	0.0	0.0	0.5	0.1	0.1	0.2	0.0	0.1	0.0	0.0	0.0
Belgium1	..	0.0	0.0	..	0.0	0.2	..	0.2	0.6	..	0.0	0.0
Canada	2.0	2.5	2.8	1.7	2.0	1.7	1.8	0.5	0.5	0.0	0.0	0.0
Germany1	1.7	2.8	3.2	0.2	0.1	0.1	0.5	0.4	0.2	0.0	0.0	0.0
Mexico	..	0.0	..	..	0.0	0.0	..	0.0	0.1	..	0.0	0.0
Switzerland2	0.0	0.0	0.0	0.1	0.1	0.1	0.4	0.4	0.4	0.0	0.0	0.0
United States	1.5	1.8	1.6	1.1	0.9	0.8	0.5	0.4	0.3	0.0	0.0	0.0
Unweighted average	1.1	0.9	1.1	0.7	0.5	0.5	0.7	0.4	0.4	0.0	0.0	0.0
Regional country
Spain1, 2, 3	..	0.1	0.2	..	0.3	0.3	..	0.0	0.0	..	0.0	0.0
.. Not available
← 1. Payments to the European Union are excluded from these comparisons.
← 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
← 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.
StatLink https://doi.org/10.1787/888934057571

Table 6.8. Main local government tax revenues as % of GDP at market prices (Federal/regional countries)
	1000 Income & profits			2000 Social security			3000 Payroll			4000 Property
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	1.1	1.0	1.0
Austria	1.7	0.0	0.0	0.1	0.1	0.1	0.5	0.8	0.9	0.5	0.2	0.2
Belgium1	1.1	1.4	0.8	0.0	0.0	0.0	0.0	0.0	0.0	0.3	0.4	1.2
Canada	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	2.7	2.9	3.3
Germany1	2.1	2.1	2.6	0.0	0.0	0.0	0.3	0.0	0.0	0.6	0.5	0.4
Mexico	..	0.0	0.0	..	0.0	0.0	..	0.0	0.0	..	0.1	0.2
Switzerland2	3.9	3.8	3.5	0.0	0.0	0.0	0.0	0.0	0.0	0.7	0.6	0.7
United States	0.2	0.2	0.2	0.0	0.0	0.0	0.0	0.0	0.0	3.0	2.6	2.7
Unweighted average	1.3	1.0	0.9	0.0	0.0	0.0	0.1	0.1	0.1	1.3	1.0	1.2
Regional country
Spain1, 2, 3	0.4	0.5	0.5	0.0	0.0	0.0	0.0	0.0	0.0	0.1	0.8	1.5
	5110 General taxes			5120 Specific goods and services			5200 Taxes on use of goods			6000 Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0
Austria	0.9	0.0	0.0	0.6	0.3	0.0	0.0	0.1	0.1	0.1	0.0	0.0
Belgium1	0.0	0.0	0.0	0.3	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0
Canada	0.0	0.0	0.0	0.0	0.0	0.0	0.1	0.0	0.0	0.3	0.4	0.0
Germany1	0.0	0.0	0.2	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Mexico	..	0.0	..	..	0.0	0.0	..	0.0	0.0	..	0.0	0.1
Switzerland2	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.1
United States	0.3	0.4	0.5	0.1	0.2	0.2	0.1	0.2	0.2	0.0	0.0	0.0
Unweighted average	0.2	0.0	0.1	0.1	0.1	0.0	0.0	0.0	0.0	0.1	0.1	0.0
Regional country
Spain1, 2, 3	0.2	0.4	0.5	0.0	0.1	0.2	0.0	0.9	0.6	0.0	0.0	0.0
.. Not available
← 1. Payments to the European Union are excluded from these comparisons.
← 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
← 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.
StatLink https://doi.org/10.1787/888934057590

Table 6.9. Main state government taxes as % of total tax revenues of state government (Federal/regional countries)
	1000 Income & profits			2000 Social security			3000 Payroll			4000 Property
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.0	0.0	0.0	0.0	0.0	0.0	35.3	25.1	29.0	26.6	28.1	41.4
Austria	44.2	42.3	47.1	1.8	24.0	19.8	0.0	10.2	8.5	1.8	2.4	2.1
Belgium1	..	4.7	47.3	..	0.0	1.1	..	0.0	0.0	..	70.4	36.0
Canada	43.6	48.7	46.7	0.0	0.0	5.3	0.0	6.0	5.1	2.3	6.0	4.9
Germany1	62.8	51.9	52.9	0.0	0.0	0.0	0.0	0.0	0.0	6.2	6.1	6.7
Mexico	..	0.0	0.0	..	0.0	0.0	..	45.3	58.3	..	44.5	18.1
Switzerland2	77.7	76.9	76.1	0.0	0.0	0.0	0.0	0.0	0.0	14.3	16.3	16.9
United States	31.6	38.8	41.6	0.0	0.0	0.0	0.0	0.0	0.2	4.1	4.2	3.3
Unweighted average	43.3	32.9	39.0	0.3	3.0	3.3	5.9	10.8	12.6	9.2	22.3	16.2
Regional country
Spain1, 2, 3	..	8.6	69.4	..	0.0	0.0	..	0.0	0.0	..	58.9	20.0
	5110 General taxes			5120 Specific goods and services			5200 Taxes on use of goods			6000 Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.0	0.0	0.0	16.0	17.3	14.7	22.0	29.5	14.9	0.0	0.0	0.0
Austria	33.9	0.0	0.0	13.5	12.2	10.7	4.4	5.0	7.6	0.4	3.9	4.2
Belgium1	..	0.0	0.0	..	3.5	3.7	..	21.4	11.9	..	0.0	0.0
Canada	19.6	19.9	21.3	16.8	15.5	12.9	17.8	3.8	3.8	0.0	0.0	0.0
Germany1	21.8	35.4	36.6	2.8	1.8	1.1	6.4	4.7	2.8	0.0	0.0	0.0
Mexico	..	0.0	..	..	0.3	5.0	..	6.4	13.6	..	3.5	5.0
Switzerland2	0.0	0.0	0.0	1.5	0.9	1.3	6.4	5.7	5.0	0.0	0.1	0.7
United States	30.8	33.2	31.7	23.6	16.1	16.3	10.0	7.8	6.9	0.0	0.0	0.0
Unweighted average	17.7	11.1	12.8	12.4	8.5	8.2	11.2	10.5	8.3	0.1	0.9	1.2
Regional country
Spain1, 2, 3	..	9.2	3.3	..	20.9	6.3	..	2.5	0.9	..	0.0	0.0
.. Not available
← 1. Payments to the European Union are excluded from these comparisons.
← 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
← 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.
StatLink https://doi.org/10.1787/888934057609

Table 6.10. Main local government taxes as % of total tax revenues of local governments (Federal/regional countries)
	1000 Income & profits			2000 Social security			3000 Payroll			4000 Property
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	100.0	100.0	100.0
Austria	38.9	1.5	0.0	1.3	8.6	5.5	11.5	49.9	68.5	11.2	13.2	15.1
Belgium1	66.3	71.3	35.4	2.6	1.9	0.2	0.0	0.0	0.0	15.0	19.0	57.6
Canada	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	88.3	85.7	97.3
Germany1	69.4	79.5	79.4	0.0	0.0	0.0	9.0	0.0	0.0	20.3	19.3	13.2
Mexico	..	0.5	0.0	..	0.0	0.0	..	0.2	0.0	..	77.5	74.6
Switzerland2	85.5	84.4	81.2	0.0	0.0	0.0	0.0	0.0	0.0	14.3	14.2	16.3
United States	4.3	5.8	5.8	0.0	0.0	0.0	0.0	0.0	0.0	81.9	72.9	72.0
Unweighted average	37.8	30.4	25.2	0.5	1.3	0.7	2.9	6.3	9.8	47.3	50.2	55.8
Regional country
Spain1, 2, 3	57.3	19.8	16.3	0.0	0.0	0.0	0.0	0.0	0.0	8.5	29.7	44.7
	5110 General taxes			5120 Specific goods and services			5200 Taxes on use of goods			6000 Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Federal countries
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..	0.0	0.0	0.0
Austria	19.7	0.0	0.0	14.1	19.5	2.0	1.0	5.2	5.9	2.4	2.0	3.0
Belgium1	0.0	0.0	0.0	14.6	6.9	6.6	1.5	0.9	0.2	0.0	0.0	0.0
Canada	0.2	0.1	0.1	0.2	0.0	0.1	2.1	1.2	1.4	9.2	12.9	1.0
Germany1	0.0	0.0	5.8	0.5	0.5	1.0	0.4	0.3	0.3	0.4	0.3	0.2
Mexico	..	0.0	..	..	16.4	2.5	..	0.2	0.0	..	5.1	22.9
Switzerland2	0.0	0.0	0.0	0.2	0.2	0.1	0.1	0.2	0.3	0.0	0.9	1.9
United States	7.1	10.8	12.6	3.6	4.8	4.7	3.1	5.6	5.0	0.0	0.0	0.0
Unweighted average	3.8	1.4	2.6	4.7	6.0	2.1	1.2	1.7	1.9	1.7	2.6	3.6
Regional country
Spain1, 2, 3	31.0	15.5	16.6	3.2	2.6	5.0	0.0	32.3	17.3	0.0	0.1	0.1
.. Not available
← 1. Payments to the European Union are excluded from these comparisons.
← 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
← 3. Spain is constitutionally a non-federal country but has a highly decentralised political structure.
StatLink https://doi.org/10.1787/888934057628

Table 6.11. Main local government tax revenues as % of GDP at market prices (Unitary countries)
	1000 Income & profits			4000 Property			5110 General taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017
Chile	..	0.0	0.0	..	0.5	0.7	..	0.0	0.0
Czech Republic1	..	0.0	0.0	..	0.2	0.2	..	0.0	0.0
Denmark1, 2	9.5	13.5	10.8	1.5	1.0	1.3	0.0	0.0	0.0
Estonia1	..	0.0	0.0	..	0.3	0.2	..	0.0	0.0
Finland1	8.5	9.5	9.4	0.0	0.4	0.8	0.0	0.0	0.0
France1, 2	0.0	0.0	0.0	1.2	2.2	3.3	0.0	0.0	0.0
Greece	0.1	0.0	0.0	0.0	0.5	0.9	0.1	0.0	0.0
Hungary1	..	0.0	0.0	..	0.3	0.4	..	0.7	1.7
Iceland	3.6	4.6	7.9	0.8	1.2	1.7	0.0	0.6	0.0
Ireland1	0.0	0.0	0.0	2.0	0.7	0.5	0.0	..	..
Israel	..	0.0	0.0	..	2.1	2.4	..	0.0	0.0
Italy1	0.2	0.6	1.9	0.0	0.8	1.2	..	0.0	0.5
Japan	2.8	3.4	3.4	1.3	2.1	2.0	0.0	0.0	0.9
Korea	0.3	0.4	0.9	0.8	2.1	2.2	0.0	0.0	0.4
Latvia	..	4.9	5.1	..	0.9	0.8	..	0.0	0.0
Lithuania2	..	0.0	0.0	..	0.3	0.3	..	..	0.0
Luxembourg1	1.6	2.1	1.5	0.2	0.1	0.1	0.0	0.0	0.0
Netherlands1	0.1	0.0	0.0	0.2	0.7	0.7	0.0	0.0	0.0
New Zealand	0.0	0.0	0.0	2.1	1.7	1.9	0.0	0.0	0.0
Norway	8.0	7.1	5.3	0.4	0.8	0.8	0.0	0.0	0.0
Poland1	..	1.4	2.7	..	1.3	1.4	..	0.0	..
Portugal1	0.0	0.3	0.6	0.0	0.7	1.2	0.0	0.4	0.3
Slovak Republic1	..	0.0	0.0	..	0.4	0.4	..	0.0	0.0
Slovenia1	..	1.8	2.5	..	0.5	0.6	..	0.0	0.0
Sweden1	11.3	14.1	15.3	0.0	0.0	0.4	0.0	0.0	0.0
Turkey	..	0.6	0.6	..	0.0	0.3	..	0.6	0.6
United Kingdom1	0.0	0.0	0.0	3.8	1.1	1.6	0.0	0.0	0.0
Unweighted average	2.9	2.4	2.5	0.9	0.9	1.0	0.0	0.1	0.2
	5120 Specific goods and services			5200 Taxes on use of goods			Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017
Chile	..	0.2	0.2	..	0.5	0.7	..	0.0	0.0
Czech Republic1	..	0.0	0.0	..	0.1	0.2	..	0.0	0.0
Denmark1, 2	0.0	0.0	0.0	..	..	..	0.0	0.0	0.0
Estonia1	..	0.0	0.0	..	0.0	0.0	..	0.0	0.0
Finland1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
France1, 2	0.1	0.3	1.2	0.1	0.3	0.2	1.2	1.8	1.5
Greece	0.2	0.1	0.1	0.1	0.0	0.0	0.1	0.0	0.0
Hungary1	..	0.0	0.0	..	0.0	0.1	..	0.0	0.0
Iceland	0.4	0.0	0.0	0.0	0.0	0.3	0.6	0.0	0.0
Ireland1	0.0	..	..	0.0	..	..	0.0	0.1	0.0
Israel	..	0.0	0.0	..	0.1	0.1	..	0.0	0.0
Italy1	..	0.2	0.5	0.0	0.3	0.5	0.0	0.3	1.9
Japan	0.8	0.6	0.4	0.3	0.3	0.3	0.0	0.1	0.1
Korea	0.2	0.6	0.3	0.2	0.4	0.4	0.0	0.1	0.5
Latvia	..	0.0	0.0	..	0.0	0.0	..	0.0	0.0
Lithuania2	..	..	0.0	..	0.3	0.0	..	0.0	0.0
Luxembourg1	0.0	0.0	0.0	0.0	0.0	0.0	0.3	0.0	0.0
Netherlands1	0.0	0.0	0.0	0.1	0.4	0.4	0.0	0.0	0.0
New Zealand	0.2	0.0	0.0	0.1	0.2	0.2	0.0	0.0	0.0
Norway	0.0	0.0	0.0	0.0	0.0	0.1	0.3	0.0	0.0
Poland1	..	0.0	..	..	0.4	0.2	..	0.0	0.1
Portugal1	0.0	0.1	0.2	0.0	0.1	0.1	0.0	0.0	0.0
Slovak Republic1	..	0.1	0.0	..	0.0	0.0	..	0.0	0.2
Slovenia1	..	0.1	0.1	..	0.0	0.1	..	0.0	0.0
Sweden1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Turkey	..	0.1	0.5	..	0.0	0.1	..	0.7	0.2
United Kingdom1	0.0	0.0	0.0	0.0	..	..	0.0	0.0	0.0
Unweighted average	0.1	0.1	0.1	0.1	0.1	0.2	0.2	0.1	0.2
.. Not available
← 1. Payments to the European Union are excluded from these comparisons.
← 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://doi.org/10.1787/888934057647

Table 6.12. Main local government tax revenues as % of total tax revenues of local governments (Unitary countries)
	1000 Income & profits			1100 Individuals			1200 Corporate			4000 Property
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Chile	..	0.0	0.0	..	0.0	0.0	..	0.0	0.0	..	45.0	42.6
Czech Republic1	..	0.0	0.0	..	0.0	0.0	..	0.0	0.0	..	76.7	57.2
Denmark1, 2	86.3	93.3	89.3	86.3	93.3	89.3	0.0	0.0	0.0	13.7	6.7	10.7
Estonia1	..	0.0	0.0	..	0.0	0.0	..	0.0	0.0	..	90.5	81.9
Finland1	99.8	95.4	92.1	89.9	85.2	83.9	9.9	10.2	8.3	0.0	4.5	7.8
France1, 2	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	46.0	47.8	53.2
Greece	16.5	0.0	0.0	11.0	0.0	0.0	0.0	0.0	0.0	6.6	83.4	93.2
Hungary1	..	0.0	0.0	..	0.0	0.0	..	0.0	0.0	..	28.9	19.3
Iceland	65.1	71.9	80.1	62.0	71.9	80.1	3.1	0.0	0.0	15.3	19.3	16.6
Ireland1	0.0	0.0	0.0	0.0	..	..	0.0	..	..	100.0	87.9	93.1
Israel	..	0.0	0.0	..	0.0	0.0	..	0.0	0.0	..	94.1	95.2
Italy1	80.0	27.6	29.4	48.0	0.7	27.7	32.0	0.5	1.5	17.5	38.6	18.4
Japan	54.8	52.7	48.5	26.3	30.5	33.5	28.5	22.2	15.0	24.9	31.6	27.6
Korea	23.0	11.1	18.3	0.0	7.4	9.9	0.0	3.7	8.4	54.5	58.5	46.6
Latvia	..	83.8	84.8	..	83.8	84.8	..	0.0	0.0	..	15.5	14.1
Lithuania2	..	0.0	0.0	..	..	..	..	..	..	..	51.6	86.5
Luxembourg1	74.6	92.8	92.1	0.0	0.0	0.0	74.6	92.8	92.1	9.3	5.9	6.7
Netherlands1	15.4	0.0	0.0	15.4	0.0	0.0	0.0	0.0	0.0	54.2	59.9	61.9
New Zealand	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	89.1	89.9	89.4
Norway	91.9	89.7	86.0	86.3	81.6	86.0	5.7	8.2	0.0	5.2	9.7	12.9
Poland1	..	45.5	62.7	..	41.1	52.9	..	4.4	9.8	..	40.6	31.4
Portugal1	50.0	21.8	25.3	..	11.1	16.0	..	10.7	9.4	0.0	42.5	48.3
Slovak Republic1	..	0.0	0.0	..	0.0	0.0	..	0.0	..	..	83.3	66.6
Slovenia1	..	75.8	75.0	..	74.9	75.0	..	0.0	0.0	..	20.7	18.8
Sweden1	99.6	99.7	97.6	91.5	99.7	97.6	8.2	0.0	0.0	0.0	0.0	2.4
Turkey	..	28.1	27.2	..	21.4	18.3	..	6.7	8.9	..	2.0	13.9
United Kingdom1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	100.0	100.0	100.0
Unweighted average	47.3	32.9	33.6	34.4	28.1	30.2	10.8	6.4	6.4	33.5	45.7	45.0
	5110 General taxes			5120 Specific goods and services			5200 Taxes on use of goods			Other taxes
	1975	1995	2017	1975	1995	2017	1975	1995	2017	1975	1995	2017
Chile	..	0.0	0.0	..	15.1	14.8	..	40.0	42.5	..	0.0	0.0
Czech Republic1	..	0.0	0.0	..	2.5	1.8	..	20.8	40.9	..	0.0	0.0
Denmark1, 2	0.0	0.0	0.0	0.0	0.0	0.0	..	..	..	0.0	0.0	0.0
Estonia1	..	2.0	0.0	..	0.9	8.5	..	6.7	9.5	..	0.0	0.0
Finland1	0.0	0.0	0.0	0.1	0.0	0.0	0.1	0.1	0.0	0.0	0.0	0.1
France1, 2	0.0	0.0	0.0	4.8	7.4	19.7	3.2	6.9	3.2	46.0	37.9	23.8
Greece	9.0	6.0	0.6	32.9	10.3	5.3	18.7	0.4	0.9	16.3	0.0	0.0
Hungary1	..	63.5	75.5	..	1.3	1.6	..	4.5	3.6	..	1.8	0.0
Iceland	0.0	8.8	0.0	7.9	0.0	0.0	0.0	0.0	3.3	11.7	0.0	0.0
Ireland1	0.0	..	..	0.0	..	..	0.0	..	..	0.0	12.1	6.9
Israel	..	0.0	0.0	..	0.0	0.0	..	5.9	4.8	..	0.0	0.0
Italy1	..	0.0	7.2	..	7.3	7.3	2.5	13.8	8.2	0.0	12.7	29.5
Japan	0.0	0.0	12.2	15.1	9.6	6.0	4.9	5.0	4.6	0.2	1.0	1.1
Korea	0.0	0.0	9.0	11.7	16.1	5.8	10.8	11.5	9.7	0.0	2.8	10.6
Latvia	..	0.0	0.0	..	0.0	0.5	..	0.7	0.6	..	0.0	0.0
Lithuania2	..	..	0.0	..	..	0.0	..	48.4	13.5	..	0.0	0.0
Luxembourg1	0.0	0.0	0.0	0.9	0.9	0.9	0.0	0.2	0.2	15.2	0.2	0.2
Netherlands1	0.0	0.2	0.7	2.7	1.4	2.9	27.7	38.6	34.4	0.0	0.0	0.0
New Zealand	0.0	0.0	0.0	6.7	1.8	0.5	4.2	8.3	10.1	0.0	0.0	0.0
Norway	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.6	1.1	2.9	0.0	0.0
Poland1	..	0.0	..	..	0.0	..	..	12.4	4.7	..	1.5	1.1
Portugal1	0.0	22.5	13.9	0.0	8.8	6.3	50.0	4.0	5.6	0.0	0.4	0.6
Slovak Republic1	..	0.0	0.0	..	10.3	2.8	..	1.0	1.1	..	5.4	29.5
Slovenia1	..	0.0	0.0	..	2.8	3.7	..	0.0	2.4	..	0.8	0.0
Sweden1	0.0	0.0	0.0	0.3	0.3	0.0	0.1	0.0	0.0	0.0	0.0	0.0
Turkey	..	30.8	25.2	..	6.0	22.8	..	0.5	2.1	..	32.7	8.7
United Kingdom1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	..	..	0.0	0.0	0.0
Unweighted average	0.6	5.4	5.8	5.5	4.1	4.5	8.1	9.6	8.6	5.8	4.0	4.2
.. Not available
← 1. Payments to the European Union are excluded from these comparisons.
← 2. The total tax revenue has been reduced by the amount of any capital transfer that represents uncollected taxes. The capital transfer has been allocated between tax headings in proportion to the reported tax revenue.
StatLink https://doi.org/10.1787/888934057666

6.2. Country tables 1975, 1985, 1995, 2005 and 2017

This part of the Report presents detailed country information on tax revenues by level of government. The data have been attributed to the sub-sectors of general government identified in section A.12 of the Interpretative Guide (see Annex A) and the attribution criteria used are those set out in that guide.

Table 6.13. Australia, tax revenues by sub-sectors of government
Million AUD
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	11 831	82 615	175 695	262 357	310 041	0	0	0	0	0
1100 Of individuals	9 213	60 602	118 239	191 747	212 520	..	..	..	..	..
1200 Corporate	2 618	22 013	57 456	70 610	97 521	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2200 Employers	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	54	3 065	369	670	1 107	1 171	7 120	13 095	22 684	24 413
4000 Taxes on property	103	8	14	15	1 542	883	7 988	16 940	33 006	34 869
4100 Recurrent taxes on immovable property	12	0	0	0	..	217	1 840	4 559	10 473	12 222
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	87	0	0	0	0	227	0	0	0	0
4400 Taxes on financial and capital transactions	4	8	14	15	1 542	439	6 148	12 381	22 533	22 647
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	4 932	30 004	69 360	104 590	112 113	1 262	13 295	14 479	23 408	24 978
5100 Taxes on production, sale, transfer, etc	4 919	29 613	67 822	98 301	104 950	532	4 923	8 188	11 884	12 390
5110 General taxes	1 408	12 970	40 086	61 815	65 700	0	0	0	0	0
5120 Taxes on specific goods and services	3 511	16 643	27 736	36 486	39 250	532	4 923	8 188	11 884	12 390
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	13	391	1 538	6 289	7 163	730	8 372	6 291	11 524	12 588
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	16 920	115 692	245 438	367 632	424 803	3 316	28 403	44 514	79 098	84 260
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2200 Employers	0	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	883	5 134	8 726	16 620	18 122	0	0	0	0	0
4100 Recurrent taxes on immovable property	883	5 134	8 726	16 620	18 122	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	0	0	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	0	0	0	0	0	0	0	0	0	0
5110 General taxes	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	..	0	0	0	0	..
5200 Taxes on use of goods and perform activities	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	..	0	0	0	0	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	883	5 134	8 726	16 620	18 122	0	0	0	0	0
.. Not available
StatLink https://doi.org/10.1787/888934057685

Table 6.14. Austria, tax revenues by sub-sectors of government
Million EUR
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	3 064	18 452	28 781	43 419	42 572	865	547	742	1 081	1 157
1100 Of individuals	2 381	14 649	22 126	34 606	32 510	834	459	637	941	1 011
1200 Corporate	655	2 267	5 341	7 519	8 971	31	88	104	141	146
1300 Unallocable between 1100 and 1200	27	1 536	1 313	1 295	1 091	0	0	0	0	0
2000 Social security contributions	352	4 243	5 720	7 547	8 038	34	311	409	496	487
2100 Employees	225	2 379	2 978	3 911	4 161	34	310	395	465	456
2200 Employers	127	1 830	2 498	3 350	3 597	0	0	0	0	0
2300 Self-employed or non-employed	0	34	243	286	280	0	1	14	31	31
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	1 217	3 394	4 384	6 861	6 836	0	132	156	203	210
4000 Taxes on property	282	655	801	1 247	1 188	35	31	36	44	51
4100 Recurrent taxes on immovable property	18	32	32	43	51	15	31	36	44	51
4200 Recurrent taxes on net wealth	226	58	0	0	0	10	0	0	0	0
4300 Estate, inheritance and gift taxes	24	82	140	12	1	10	0	0	0	0
4400 Taxes on financial and capital transactions	14	483	629	1 116	1 110	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	76	27	0	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	4 554	19 894	29 646	39 720	42 514	1 013	222	234	362	448
5100 Taxes on production, sale, transfer, etc	4 549	18 639	27 613	36 693	39 245	926	158	139	216	262
5110 General taxes	2 545	13 436	19 421	26 282	28 312	662	0	0	0	0
5120 Taxes on specific goods and services	1 991	5 159	8 148	10 408	10 929	264	158	139	216	262
5130 Unallocable between 5110 and 5120	14	44	45	4	4	0	0	0	0	0
5200 Taxes on use of goods and perform activities	5	1 255	2 033	3 027	3 269	87	64	95	146	186
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	52	486	699	517	551	8	50	61	93	103
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	9 521	47 124	70 031	99 311	101 699	1 955	1 294	1 638	2 279	2 456
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	887	46	0	0	0	0	0	0	0	0
1100 Of individuals	771	19	0	0	0	..	..	..	..	..
1200 Corporate	115	26	0	0	0	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	29	258	267	266	258	4 667	21 173	28 912	41 557	45 134
2100 Employees	29	207	240	241	234	1 840	8 110	10 751	15 499	16 867
2200 Employers	0	50	27	26	24	2 375	10 912	14 037	19 906	21 665
2300 Self-employed or non-employed	0	0	0	0	0	453	2 151	4 125	6 153	6 602
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	262	1 492	2 035	2 977	3 192	0	0	0	0	0
4000 Taxes on property	254	395	539	675	703	0	0	0	0	0
4100 Recurrent taxes on immovable property	139	395	539	675	703	..	..	..	..	..
4200 Recurrent taxes on net wealth	35	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	81	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	792	738	302	353	366	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	769	582	134	96	91	..	..	..	..	..
5110 General taxes	448	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	321	582	134	96	91	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	24	155	168	258	275	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	55	60	103	127	142	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	2 279	2 987	3 246	4 398	4 661	4 667	21 173	28 912	41 557	45 134
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057704

Table 6.15. Belgium, tax revenues by sub-sectors of government
Million EUR
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	8 534	30 899	45 809	57 132	56 809	..	79	0	4 283	9 947
1100 Of individuals	6 929	25 973	35 956	43 438	38 619	..	79	..	4 283	9 947
1200 Corporate	1 596	4 885	9 811	13 643	18 127	..	0	..	0	0
1300 Unallocable between 1100 and 1200	10	41	42	51	63	..	0	..	0	0
2000 Social security contributions	299	1 181	1 904	2 334	67	..	0	38	11	230
2100 Employees	264	854	1 125	1 372	0	..	..	10	3	220
2200 Employers	36	228	608	713	67	..	..	27	8	10
2300 Self-employed or non-employed	0	99	171	249	0	..	..	0	0	0
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	..	..	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	..	0	0	0	0
4000 Taxes on property	583	1 340	873	1 861	2 063	..	1 168	4 669	7 086	7 580
4100 Recurrent taxes on immovable property	12	25	41	41	45	..	83	192	249	252
4200 Recurrent taxes on net wealth	0	8	189	661	929	..	0	0	0	0
4300 Estate, inheritance and gift taxes	178	42	0	0	0	..	647	1 749	3 002	3 131
4400 Taxes on financial and capital transactions	393	1 193	521	596	602	..	438	2 728	3 763	4 198
4500 Non-recurrent taxes	0	73	123	563	487	..	0	0	72	0
4600 Other recurrent taxes on property	0	0	0	0	0	..	0	0	0	0
5000 Taxes on goods and services	5 813	20 791	29 790	38 631	41 388	..	412	2 044	2 678	3 289
5100 Taxes on production, sale, transfer, etc	5 562	19 607	29 548	38 611	41 363	..	58	76	227	781
5110 General taxes	3 776	13 734	21 340	27 578	29 763	..	0	0	0	0
5120 Taxes on specific goods and services	1 785	5 872	8 208	11 034	11 601	..	58	76	227	781
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	0	0	0	0
5200 Taxes on use of goods and perform activities	249	1 178	234	10	10	..	355	1 968	2 451	2 508
5300 Unallocable between 5100 and 5200	3	6	8	9	15	..	0	0	0	0
6000 Other taxes	0	0	0	0	0	..	0	68	40	0
6100 Paid solely by business	..	..	..	..	..	..	..	0	0	0
6200 Other	..	..	..	..	..	..	..	68	40	0
Total tax revenue	15 230	54 211	78 376	99 958	100 327	..	1 659	6 819	14 097	21 046
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	683	3 058	2 249	3 052	3 355	0	335	825	1 106	1 209
1100 Of individuals	675	3 058	2 249	3 052	3 355	..	335	825	1 106	1 209
1200 Corporate	8	0	0	0	0	..	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	0	0	0	0
2000 Social security contributions	27	81	23	26	20	6 709	28 289	39 256	56 257	59 277
2100 Employees	27	81	20	19	20	1 749	8 268	11 558	15 568	17 502
2200 Employers	0	0	3	6	0	4 347	17 556	24 332	35 479	35 944
2300 Self-employed or non-employed	0	0	0	0	0	612	2 465	3 366	5 211	5 831
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	5	8	8
4000 Taxes on property	154	815	3 599	5 142	5 458	0	121	229	318	293
4100 Recurrent taxes on immovable property	154	815	3 599	5 142	5 458	..	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	0	0	0	0
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	0	0	0	0
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	..	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	..	121	229	318	293
5000 Taxes on goods and services	166	332	523	715	644	14	330	1 237	1 575	1 728
5100 Taxes on production, sale, transfer, etc	150	295	437	694	622	14	330	1 237	1 575	1 728
5110 General taxes	0	0	0	0	0	0	29	373	219	194
5120 Taxes on specific goods and services	150	295	437	694	622	14	301	865	1 356	1 534
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	16	37	87	22	22	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	1 029	4 286	6 394	8 935	9 477	6 723	29 075	41 552	59 264	62 514
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057723

Table 6.16. Canada, tax revenues by sub-sectors of government
Million CAD
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	19 047	82 237	140 013	191 684	208 461	8 165	52 373	78 331	123 157	130 405
1100 Of individuals	12 822	65 384	102 366	143 315	150 989	6 074	43 428	62 435	96 989	100 103
1200 Corporate	5 741	14 739	32 197	41 726	49 769	2 091	8 944	15 896	26 168	30 302
1300 Unallocable between 1100 and 1200	484	2 114	5 450	6 643	7 703	0	0	0	0	0
2000 Social security contributions	0	0	17 936	23 603	20 851	0	0	11 759	13 892	14 900
2100 Employees	..	..	7 429	9 772	8 623	..	..	1 858	1 128	1 278
2200 Employers	..	..	10 507	13 831	12 228	..	..	9 901	12 764	13 622
2300 Self-employed or non-employed	..	..	0	0	0	..	..	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	..	..	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	6 498	9 230	13 256	14 331
4000 Taxes on property	13	0	0	0	0	428	6 492	9 298	11 809	13 647
4100 Recurrent taxes on immovable property	0	..	..	0	0	85	2 960	2 934	5 410	5 838
4200 Recurrent taxes on net wealth	0	..	..	..	..	200	2 914	3 456	372	440
4300 Estate, inheritance and gift taxes	13	..	..	..	..	143	3	0	268	304
4400 Taxes on financial and capital transactions	0	..	..	..	..	0	0	1 965	3 912	5 693
4500 Non-recurrent taxes	0	..	..	..	..	0	615	943	1 847	1 372
4600 Other recurrent taxes on property	0	..	..	..	..	0	0	0	0	0
5000 Taxes on goods and services	8 180	31 160	48 551	53 837	57 991	10 128	42 076	67 537	95 284	106 215
5100 Taxes on production, sale, transfer, etc	8 180	31 136	48 506	53 797	57 953	6 800	37 961	61 316	86 822	95 607
5110 General taxes	3 504	19 167	35 069	36 958	40 222	3 664	21 328	33 353	53 572	59 646
5120 Taxes on specific goods and services	4 676	11 969	13 437	16 839	17 731	3 136	16 633	27 963	33 250	35 961
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	..	..
5200 Taxes on use of goods and perform activities	0	24	45	40	38	3 328	4 115	6 221	8 462	10 608
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	198	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	0	..	..	0	0	..	..	..	0	0
6200 Other	198	..	..	0	0	..	..	..	0	0
Total tax revenue	27 438	113 397	206 500	269 124	287 303	18 721	107 439	176 156	257 398	279 498
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	0	0	..	..	..	0	0
1200 Corporate	..	..	..	0	0	..	..	..	0	0
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	5 787	40 559	38 834	58 876	63 595
2100 Employees	..	..	..	..	..	2 142	15 028	18 328	27 785	30 016
2200 Employers	..	..	..	..	..	3 527	24 765	18 328	27 785	30 016
2300 Self-employed or non-employed	..	..	..	..	..	118	766	2 177	3 307	3 563
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	5 018	24 415	40 495	65 969	70 374	0	0	0	0	0
4100 Recurrent taxes on immovable property	4 770	23 150	37 409	57 241	61 001	..	..	..	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	375	1 063	1 246	..	..	..	..	..
4500 Non-recurrent taxes	248	1 265	2 711	7 665	8 127	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	142	406	833	1 149	1 189	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	22	51	104	126	161	..	..	..	..	..
5110 General taxes	10	40	88	63	70	..	..	..	..	..
5120 Taxes on specific goods and services	12	11	16	63	91	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	120	355	729	1 023	1 028	..	..	..	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	0	0
6000 Other taxes	525	3 662	1 483	748	745	0	0	0	0	0
6100 Paid solely by business	437	2 946	541	0	0	..	..	..	0	0
6200 Other	88	716	942	748	745	..	..	..	0	0
Total tax revenue	5 685	28 483	42 811	67 866	72 308	5 787	40 559	38 834	58 876	63 595
.. Not available
StatLink https://doi.org/10.1787/888934057742

Table 6.17. Chile, tax revenues by sub-sectors of government
Million CLP
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	1 359 694	5 171 293	11 840 521	12 516 154	..	..	..	..	..
1100 Of individuals	..	281 293	738 620	3 199 876	3 500 023	..	..	..	..	..
1200 Corporate	..	836 725	3 155 480	6 839 133	7 658 420	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	241 676	1 277 193	1 801 512	1 357 711	..	..	..	..	..
2000 Social security contributions	..	155 855	287 422	434 658	506 019	..	..	..	..	..
2100 Employees	..	142 001	249 526	370 744	432 377	..	..	..	..	..
2200 Employers	..	13 854	37 896	63 914	73 643	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	181 432	490 120	379 603	738 311	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	13 044	4 909	15 249	17 289	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	13 245	23 184	92 236	202 376	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	155 143	462 027	272 118	518 645	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	3 179 304	6 831 482	16 181 720	18 227 989	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	3 169 645	6 811 389	16 129 953	18 175 736	..	..	..	..	..
5110 General taxes	..	2 187 602	5 391 285	13 273 958	15 069 540	..	..	..	..	..
5120 Taxes on specific goods and services	..	982 043	1 420 104	2 855 995	3 106 196	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	9 659	20 094	51 767	52 254	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	-29 554	-85 954	-579 308	-714 253	..	..	..	..	..
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	-29 554	-85 954	-579 308	-714 253	..	..	..	..	..
Total tax revenue	..	4 846 730	12 694 362	28 257 194	31 274 220	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	0	0	0	0
1100 Of individuals	..	0	0	0	0	..	0	0	0	0
1200 Corporate	..	0	0	0	0	..	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	0	0	0	0
2000 Social security contributions	..	0	0	0	0	..	193 269	644 295	1 817 831	2 121 539
2100 Employees	..	..	..	..	..	..	193 269	644 295	1 817 831	2 121 539
2200 Employers	..	..	..	..	..	..	0	0	0	0
2300 Self-employed or non-employed	..	..	..	..	..	..	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	157 193	411 656	1 041 671	1 211 906	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	157 193	411 656	1 041 671	1 211 906	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	192 325	514 952	1 415 658	1 630 892	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	52 690	140 703	385 532	421 444	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	..	52 690	140 703	385 532	421 444	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	139 635	374 249	1 030 126	1 209 448	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	349 518	926 608	2 457 329	2 842 798	..	193 269	644 295	1 817 831	2 121 539
.. Not available
StatLink https://doi.org/10.1787/888934057761

Table 6.18. Czech Republic, tax revenues by sub-sectors of government
Million CZK
	Central government1					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	137 616	273 549	329 768	390 566	..	..	..	..	..
1100 Of individuals	..	70 361	137 937	164 678	202 244	..	..	..	..	..
1200 Corporate	..	67 255	135 611	165 090	188 322	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	3 857	8 050	11 607	13 092	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	0	5	20	25	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	393	728	20	13	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	3 464	7 317	11 566	13 054	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	175 869	343 554	505 085	571 225	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	162 913	325 662	487 086	551 685	..	..	..	..	..
5110 General taxes	..	91 673	215 118	333 274	387 537	..	..	..	..	..
5120 Taxes on specific goods and services	..	71 240	110 544	153 812	164 148	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	12 956	17 892	17 999	19 540	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	545	55	387	904	..	..	..	..	..
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	545	55	387	904	..	..	..	..	..
Total tax revenue	..	317 887	625 207	846 847	975 787	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	0	0	0	0
1100 Of individuals	..	0	0	0	0	..	0	0	0	0
1200 Corporate	..	0	0	0	0	..	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	..	..	0	0	0	..
2000 Social security contributions	..	0	0	0	0	..	227 871	481 626	659 743	757 183
2100 Employees	..	..	..	..	..	..	54 536	108 316	133 878	155 827
2200 Employers	..	..	..	..	..	..	148 342	307 618	417 778	483 437
2300 Self-employed or non-employed	..	..	..	..	..	..	24 993	65 692	108 088	117 919
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	3 778	4 987	10 313	10 758	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	3 778	4 987	10 313	10 758	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	1 150	7 395	7 749	8 048	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	124	199	292	348	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	..	124	199	292	348	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	1 026	7 196	7 457	7 701	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	4 928	12 382	18 063	18 806	..	227 871	481 626	659 743	757 183
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
← 1. Tax revenues of the regions are reported under the heading of central government up to and including 1995 and under local government thereafter.
StatLink https://doi.org/10.1787/888934057780

Table 6.19. Denmark, tax revenues by sub-sectors of government
Million DKK
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	28 694	164 962	258 922	384 883	399 164	..	..	..	..	..
1100 Of individuals	25 904	124 613	167 082	304 329	294 952	..	..	..	..	..
1200 Corporate	2 790	23 803	54 597	57 723	71 928	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	16 546	37 244	22 832	32 284	..	..	..	..	..
2000 Social security contributions	143	562	1 180	836	737	..	..	..	..	..
2100 Employees	0	559	1 177	826	729	..	..	..	..	..
2200 Employers	142	3	3	10	8	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	0	2 262	2 907	5 894	5 494	..	..	..	..	..
4000 Taxes on property	1 779	7 094	11 801	11 084	10 793	..	..	..	..	..
4100 Recurrent taxes on immovable property	16	170	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	414	930	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	336	2 372	3 154	5 177	4 368	..	..	..	..	..
4400 Taxes on financial and capital transactions	936	3 584	8 613	5 907	6 426	..	..	..	..	..
4500 Non-recurrent taxes	77	38	34	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	29 014	156 578	253 352	301 504	319 205	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	27 338	149 393	239 951	277 791	293 774	..	..	..	..	..
5110 General taxes	15 117	94 368	154 654	191 479	207 768	..	..	..	..	..
5120 Taxes on specific goods and services	12 221	55 026	85 298	86 312	86 006	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	1 676	4 739	9 379	16 537	16 895	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	2 446	4 021	7 177	8 536	..	..	..	..	..
6000 Other taxes	0	0	203	320	272	..	..	..	..	..
6100 Paid solely by business	..	..	203	320	272	..	..	..	..	..
6200 Other	..	..	0	0	0	..	..	..	..	..
Total tax revenue	59 630	331 457	528 366	704 520	735 664	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	22 171	140 762	214 581	220 815	236 796	0	0	0	0	0
1100 Of individuals	22 170	140 758	214 581	220 815	236 796	..	..	..	..	..
1200 Corporate	1	5	0	0	0	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	58	0	529	542	323
2100 Employees	..	..	..	0	0	0	..	0	0	0
2200 Employers	..	..	..	0	0	58	..	529	542	323
2300 Self-employed or non-employed	..	..	..	0	0	0	..	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	0	..	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	3 518	10 155	17 466	28 085	28 465	0	0	0	0	0
4100 Recurrent taxes on immovable property	3 518	10 155	17 466	28 085	28 465	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	0	0	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	0	..	..	..	..	..	..	..	..	..
5110 General taxes	0	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	0	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	25 689	150 918	232 047	248 900	265 260	58	0	529	542	323
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057799

Table 6.20. Estonia, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	301	782	1 607	1 710	..	..	..	..	..
1100 Of individuals	..	234	622	1 182	1 344	..	..	..	..	..
1200 Corporate	..	67	160	424	366	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	191	636	1 181	1 354	..	..	..	..	..
2100 Employees	..	0	0	0	0	..	..	..	..	..
2200 Employers	..	191	636	1 169	1 342	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	12	13	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	3	0	0	0	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	3	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	0	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	350	1 385	2 864	3 279	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	345	1 348	2 790	3 178	..	..	..	..	..
5110 General taxes	..	266	908	1 872	2 148	..	..	..	..	..
5120 Taxes on specific goods and services	..	79	440	918	1 030	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	5	37	74	100	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	845	2 803	5 651	6 343	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	0	0	0	0
1100 Of individuals	..	0	0	0	0	..	0	0	0	0
1200 Corporate	..	0	0	0	0	..	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	0	0	0	0
2000 Social security contributions	..	0	0	0	0	..	149	511	1 110	1 282
2100 Employees	..	..	..	..	..	..	0	31	99	112
2200 Employers	..	..	..	..	..	..	143	466	1 002	1 161
2300 Self-employed or non-employed	..	..	..	..	..	..	6	14	8	8
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	7	32	58	58	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	7	32	58	58	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	1	7	11	13	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	0	2	4	6	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	..	0	2	4	6	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	1	5	7	7	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	8	40	69	70	..	149	511	1 110	1 282
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057818

Table 6.21. Finland, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	1 304	6 538	12 885	12 127	13 413	..	..	..	..	..
1100 Of individuals	1 146	5 320	8 791	9 248	9 175	..	..	..	..	..
1200 Corporate	157	1 219	4 094	2 879	4 238	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	25	0	0	0	..	..	..	..	..
2100 Employees	..	0	..	..	..	..	..	..	..	..
2200 Employers	..	25	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	0	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	153	0	0	0	0	..	..	..	..	..
4000 Taxes on property	127	534	1 169	1 414	1 685	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	33	35	129	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	14	167	486	631	909	..	..	..	..	..
4400 Taxes on financial and capital transactions	80	331	554	783	776	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	2 099	13 239	21 768	29 722	31 762	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	2 082	12 936	21 178	28 666	30 453	..	..	..	..	..
5110 General taxes	1 030	7 621	13 748	18 974	20 404	..	..	..	..	..
5120 Taxes on specific goods and services	1 052	5 314	7 430	9 692	10 049	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	16	304	590	1 056	1 309	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	10	91	68	81	61	..	..	..	..	..
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	10	91	68	81	61	..	..	..	..	..
Total tax revenue	3 693	20 427	35 890	43 344	46 921	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	1 547	9 313	13 574	20 244	20 991	0	0	0	0	0
1100 Of individuals	1 393	8 320	12 420	18 576	19 102	..	..	..	..	..
1200 Corporate	154	994	1 154	1 668	1 889	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	23	15	14	1 347	13 492	18 856	26 624	26 986
2100 Employees	..	..	4	4	4	278	2 536	3 460	6 360	7 463
2200 Employers	..	..	19	11	10	990	9 447	14 108	18 221	17 575
2300 Self-employed or non-employed	..	..	0	0	0	79	1 509	1 288	2 043	1 948
2400 Unallocable between 2100, 2200 and 2300	..	..	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	0	441	725	1 603	1 774	0	0	0	0	0
4100 Recurrent taxes on immovable property	0	441	725	1 603	1 774	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	3	7	8	2	2	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	1	1	4	1	1	..	..	..	..	..
5110 General taxes	0	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	1	1	4	1	1	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	2	6	4	1	1	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	1 550	9 761	14 330	21 864	22 781	1 347	13 492	18 856	26 624	26 986
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057837

Table 6.22. France, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	13 106	69 134	98 623	121 529	133 516	..	..	..	..	..
1100 Of individuals	8 743	43 963	56 862	75 366	79 725	..	..	..	..	..
1200 Corporate	4 282	25 172	41 761	46 163	53 791	..	..	..	..	..
1300 Unallocable between 1100 and 1200	80	0	0	0	0	..	..	..	..	..
2000 Social security contributions	419	3 733	5 796	7 941	8 336	..	..	..	..	..
2100 Employees	419	3 733	4 812	6 048	6 699	..	..	..	..	..
2200 Employers	0	0	984	1 893	1 637	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	1 194	10 299	13 117	4 796	3 707	..	..	..	..	..
4000 Taxes on property	1 372	9 196	16 021	23 374	25 611	..	..	..	..	..
4100 Recurrent taxes on immovable property	26	1 849	2 106	3 112	3 310	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	1 309	3 053	5 224	5 068	..	..	..	..	..
4300 Estate, inheritance and gift taxes	616	4 261	9 006	12 317	14 344	..	..	..	..	..
4400 Taxes on financial and capital transactions	731	1 777	1 856	2 721	2 889	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	..	..	..	..	..	..	..
5000 Taxes on goods and services	26 154	127 617	165 674	175 528	192 028	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	25 618	126 699	163 729	173 782	190 084	..	..	..	..	..
5110 General taxes	19 077	89 768	127 096	141 371	151 443	..	..	..	..	..
5120 Taxes on specific goods and services	6 540	36 931	36 633	32 411	38 641	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	536	918	1 945	1 746	1 944	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	49	924	3 522	1 898	1 113	..	..	..	..	..
6100 Paid solely by business	32	871	3 502	1 892	1 107	..	..	..	..	..
6200 Other	17	53	21	6	6	..	..	..	..	..
Total tax revenue	42 294	220 903	302 753	335 066	364 311	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	0	0	0	20	18	0	14 997	80 173	112 983	118 174
1100 Of individuals	0	0	0	13	11	0	14 997	80 173	112 978	118 174
1200 Corporate	0	0	0	7	7	0	0	0	5	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	33 089	217 995	275 433	362 434	379 107
2100 Employees	..	..	..	..	..	6 683	65 964	65 369	87 719	94 211
2200 Employers	..	..	..	..	..	24 236	135 892	190 090	246 280	257 054
2300 Self-employed or non-employed	..	..	..	..	..	2 170	16 139	19 975	28 435	27 842
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	299	2 529	5 437	9 278	10 275	107	36	1 767	20 500	21 733
4000 Taxes on property	2 876	27 105	44 534	68 949	75 378	0	0	0	0	0
4100 Recurrent taxes on immovable property	2 626	23 117	35 989	57 331	60 842	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	250	3 988	8 545	11 618	14 536	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	496	8 056	14 708	31 014	32 502	301	5 708	12 776	36 159	35 940
5100 Taxes on production, sale, transfer, etc	297	4 168	12 233	26 769	27 906	301	5 429	12 393	35 202	34 966
5110 General taxes	0	0	0	0	0	248	1 810	4 271	15 569	14 911
5120 Taxes on specific goods and services	297	4 168	12 233	26 769	27 906	53	3 620	8 122	19 633	20 055
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	198	3 888	2 475	4 245	4 596	0	279	383	957	974
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	2 577	18 971	22 334	22 093	23 393	0	0	0	568	362
6100 Paid solely by business	2 577	18 970	22 334	22 093	23 393	..	..	..	568	362
6200 Other	0	1	0	0	0	..	..	..	0	0
Total tax revenue	6 248	56 661	87 013	131 354	141 566	33 497	238 737	370 149	532 644	555 316
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057856

Table 6.23. Germany, tax revenues by sub-sectors of government
Million EUR
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	26 782	90 688	89 383	143 653	164 077	26 428	77 258	83 503	133 852	152 860
1100 Of individuals	23 469	83 710	77 468	129 712	144 796	23 267	71 598	70 916	118 806	132 616
1200 Corporate	3 314	6 978	11 915	13 941	19 281	3 160	5 659	12 587	15 046	20 244
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1 225	175	0	324	382	2 606	9 080	8 985	17 537	19 253
4100 Recurrent taxes on immovable property	0	0	..	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	920	147	..	324	382	1 993	4 163	97	-2	0
4300 Estate, inheritance and gift taxes	0	0	..	0	0	271	1 815	4 097	6 290	6 114
4400 Taxes on financial and capital transactions	305	28	..	0	0	342	3 102	4 791	11 249	13 139
4500 Non-recurrent taxes	0	0	..	0	0	0	0	0	0	0
4600 Other recurrent taxes on property	0	0	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	35 370	125 377	147 967	199 426	199 130	13 082	62 564	75 007	107 912	116 891
5100 Taxes on production, sale, transfer, etc	35 370	125 377	147 967	188 858	195 566	10 371	55 506	66 334	99 781	108 898
5110 General taxes	18 458	67 178	74 361	110 451	115 002	9 194	52 783	62 851	96 751	105 765
5120 Taxes on specific goods and services	16 913	58 200	73 170	78 115	80 280	1 177	2 723	3 483	3 030	3 133
5130 Unallocable between 5110 and 5120	0	0	436	292	284	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	0	10 568	3 564	2 711	7 058	8 673	8 131	7 993
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	-1	0	1	0	0	0	0	0
6100 Paid solely by business	..	..	0	..	0	..	..	..	..	..
6200 Other	..	..	-1	0	1	..	..	..	0	0
Total tax revenue	63 378	216 240	237 349	343 403	363 590	42 116	148 902	167 495	259 301	289 004
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	11 819	40 295	46 725	73 882	83 668	0	0	0	0	0
1100 Of individuals	9 931	33 761	31 261	50 328	56 657	..	..	..	..	..
1200 Corporate	1 888	6 534	15 464	23 554	27 011	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	64 290	268 052	310 301	424 633	466 470
2100 Employees	..	..	..	..	..	28 106	117 916	135 775	188 972	209 593
2200 Employers	..	..	..	..	..	34 609	133 120	149 191	199 153	216 423
2300 Self-employed or non-employed	..	..	..	..	..	1 575	17 016	25 335	36 508	40 454
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	1 533	0	0	0	0	0	0	0	0	0
4000 Taxes on property	3 461	9 794	10 247	13 215	13 965	0	0	0	0	0
4100 Recurrent taxes on immovable property	2 122	7 027	10 247	13 215	13 965	..	..	..	..	..
4200 Recurrent taxes on net wealth	911	2 615	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	428	151	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	162	448	3 395	5 947	7 540	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	94	271	3 136	5 615	7 182	..	..	..	..	..
5110 General taxes	0	0	2 909	4 734	6 134	..	..	..	..	..
5120 Taxes on specific goods and services	94	271	227	881	1 048	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	68	176	259	332	358	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	67	130	79	216	251	0	0	0	0	0
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	67	130	79	216	251	..	..	..	..	..
Total tax revenue	17 042	50 666	60 446	93 260	105 424	64 290	268 052	310 301	424 633	466 470
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057875

Table 6.24. Greece, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	64	5 456	16 101	14 895	15 956	..	..	..	..	..
1100 Of individuals	43	3 011	8 719	10 146	11 218	..	..	..	..	..
1200 Corporate	17	2 067	6 487	3 800	3 510	..	..	..	..	..
1300 Unallocable between 1100 and 1200	4	378	895	949	1 228	..	..	..	..	..
2000 Social security contributions	0	380	1 048	745	71	..	..	..	..	..
2100 Employees	..	380	1 031	744	71	..	..	..	..	..
2200 Employers	..	0	17	1	0	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	1	0	0	0	0	..	..	..	..	..
4000 Taxes on property	47	1 060	2 263	3 931	3 979	..	..	..	..	..
4100 Recurrent taxes on immovable property	1	0	0	3 046	3 057	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	138	284	180	182	..	..	..	..	..
4300 Estate, inheritance and gift taxes	5	274	258	134	154	..	..	..	..	..
4400 Taxes on financial and capital transactions	41	641	1 469	509	577	..	..	..	..	..
4500 Non-recurrent taxes	0	0	73	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	7	179	62	9	..	..	..	..	..
5000 Taxes on goods and services	224	10 586	21 526	25 292	27 286	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	205	9 953	19 454	21 011	23 068	..	..	..	..	..
5110 General taxes	90	5 504	13 605	13 017	14 815	..	..	..	..	..
5120 Taxes on specific goods and services	114	4 413	5 772	7 901	8 133	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	36	77	93	120	..	..	..	..	..
5200 Taxes on use of goods and perform activities	20	385	1 780	3 187	3 426	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	248	292	1 094	792	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	337	17 482	40 938	44 863	47 292	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	3	0	0	0	0	0	0	0	9	9
1100 Of individuals	2	..	..	..	..	0	0	0	9	9
1200 Corporate	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	1	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	148	7 991	20 288	18 062	20 675
2100 Employees	..	..	..	..	..	62	4 181	10 206	10 351	12 130
2200 Employers	..	..	..	..	..	62	3 810	10 082	7 711	8 545
2300 Self-employed or non-employed	..	..	..	..	..	0	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	24	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1	447	1 208	1 449	1 580	0	66	361	38	0
4100 Recurrent taxes on immovable property	0	180	420	546	596	..	32	83	0	0
4200 Recurrent taxes on net wealth	0	267	788	903	984	..	0	0	0	0
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	0	0	0	0
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	34	278	38	0
4500 Non-recurrent taxes	0	0	0	0	0	..	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	..	0	0	0	0
5000 Taxes on goods and services	10	89	197	96	116	0	124	248	240	99
5100 Taxes on production, sale, transfer, etc	7	87	185	82	101	..	102	195	224	96
5110 General taxes	2	32	26	3	11	..	86	85	170	79
5120 Taxes on specific goods and services	6	55	159	79	90	..	16	110	47	1
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	0	0	7	16
5200 Taxes on use of goods and perform activities	3	2	12	14	15	..	22	53	16	3
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	17	536	1 405	1 545	1 696	148	8 181	20 897	18 349	20 783
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057894

Table 6.25. Hungary, tax revenues by sub-sectors of government
Million HUF
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	498 608	1 915 178	2 311 932	2 750 166	..	..	..	..	..
1100 Of individuals	..	383 744	1 449 552	1 698 410	1 951 837	..	..	..	..	..
1200 Corporate	..	106 259	465 626	613 522	798 329	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	8 605	0	0	0	..	..	..	..	..
2000 Social security contributions	..	69 554	235 148	148 044	353 194	..	..	..	..	..
2100 Employees	..	18 468	53 611	144 868	351 991	..	..	..	..	..
2200 Employers	..	51 086	175 013	3 176	1 203	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	6 524	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	..	5 474	39 459	189 051	262 886	..	..	..	..	..
4000 Taxes on property	..	11 463	63 007	292 950	247 658	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	0	0	55 906	55 042	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	136 282	53 392	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	1 364	7 678	7 373	9 393	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	10 099	55 329	93 389	129 831	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	924 906	2 869 329	5 104 320	5 483 307	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	919 500	2 853 878	4 996 899	5 364 857	..	..	..	..	..
5110 General taxes	..	423 954	1 972 998	3 483 251	3 787 356	..	..	..	..	..
5120 Taxes on specific goods and services	..	495 546	880 880	1 513 648	1 577 501	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	5 406	15 451	107 421	118 450	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	8 901	44 873	42 803	37 690	..	..	..	..	..
6100 Paid solely by business	..	..	23 710	21 294	22 798	..	..	..	..	..
6200 Other	..	..	0	0	0	..	..	..	..	..
Total tax revenue	..	1 518 905	5 166 993	8 089 100	9 134 901	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	0	173	45	35	..	0	26 307	116 453	123 376
1100 Of individuals	..	0	173	45	35	..	0	26 307	116 453	123 376
1200 Corporate	..	0	0	0	0	..	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	0	0	0	0
2000 Social security contributions	..	0	0	0	0	..	778 467	2 452 562	4 145 687	4 350 907
2100 Employees	..	..	..	..	..	..	116 824	530 098	1 639 617	1 992 717
2200 Employers	..	..	..	..	..	..	632 478	1 894 306	2 476 925	2 327 797
2300 Self-employed or non-employed	..	..	..	..	..	..	27 466	2 080	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	1 699	26 078	29 145	30 393
3000 Taxes on payroll and workforce	..	1 075	1 153	0	0	..	0	44 397	10 283	12 757
4000 Taxes on property	..	17 531	123 929	145 002	163 016	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	6 068	58 836	145 002	163 016	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	1 364	7 932	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	10 099	57 162	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	41 970	388 385	625 570	683 177	..	0	0	103 105	118 015
5100 Taxes on production, sale, transfer, etc	..	39 240	337 935	594 855	652 333	..	..	..	103 105	118 015
5110 General taxes	..	38 472	334 077	584 380	638 731	..	..	..	29 882	34 171
5120 Taxes on specific goods and services	..	768	3 858	10 475	13 602	..	..	..	73 223	83 844
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	0	0
5200 Taxes on use of goods and perform activities	..	2 730	50 450	30 715	30 844	..	..	..	0	0
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	0	0
6000 Other taxes	..	0	0	0	0	..	21 605	9 616	14 021	9 891
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	60 576	513 641	770 617	846 228	..	800 072	2 532 882	4 389 549	4 614 946
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057913

Table 6.26. Iceland, tax revenues by sub-sectors of government
Million ISK
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	68	27 156	105 705	210 536	274 572	..	..	..	..	..
1100 Of individuals	55	22 914	70 944	127 535	165 012	..	..	..	..	..
1200 Corporate	13	4 242	20 297	52 544	79 993	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	14 464	30 457	29 566	..	..	..	..	..
2000 Social security contributions	17	11 452	32 777	79 707	89 649	..	..	..	..	..
2100 Employees	0	460	..	..	..	..	..	..	..	..
2200 Employers	17	10 992	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	32 777	79 707	89 649	..	..	..	..	..
3000 Taxes on payroll and workforce	27	0	324	6 638	7 946	..	..	..	..	..
4000 Taxes on property	15	7 198	13 340	8 786	10 784	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	47	0	178	190	..	..	..	..	..
4200 Recurrent taxes on net wealth	5	3 191	2 887	657	346	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	389	866	2 919	4 268	..	..	..	..	..
4400 Taxes on financial and capital transactions	9	3 571	9 073	4 327	4 581	..	..	..	..	..
4500 Non-recurrent taxes	0	0	248	362	528	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	266	343	871	..	..	..	..	..
5000 Taxes on goods and services	392	66 356	168 295	259 996	322 292	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	387	62 140	157 941	250 095	311 200	..	..	..	..	..
5110 General taxes	182	42 358	113 897	183 674	233 951	..	..	..	..	..
5120 Taxes on specific goods and services	205	19 782	44 044	66 421	77 249	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	5	4 216	10 354	9 901	11 092	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	1 504	38 364	16 448	..	..	..	..	..
6100 Paid solely by business	..	..	565	32 477	10 331	..	..	..	..	..
6200 Other	..	..	939	5 887	6 117	..	..	..	..	..
Total tax revenue	519	112 162	321 944	604 026	721 691	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	78	21 170	74 455	170 443	207 996	0	0	0	0	0
1100 Of individuals	74	21 170	74 455	170 443	207 996	..	..	..	..	..
1200 Corporate	4	0	0	0	0	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	..	..
4000 Taxes on property	18	5 674	13 931	34 701	43 174	0	0	0	0	0
4100 Recurrent taxes on immovable property	18	5 674	13 931	34 701	43 174	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	9	2 585	6 904	2 832	8 503	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	9	2 585	0	0	0	..	..	..	..	..
5110 General taxes	0	2 585	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	9	0	0	0	0	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	6 904	2 832	8 503	..	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	14	0	93	0	0	0	0	0	0	0
6100 Paid solely by business	14	..	93	0	0	..	..	0	0	0
6200 Other	0	..	0	0	0	..	..	0	0	0
Total tax revenue	119	29 429	95 383	207 976	259 673	0	0	0	0	0
.. Not available
StatLink https://doi.org/10.1787/888934057932

Table 6.27. Ireland, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	456	7 022	20 080	26 044	29 078	..	..	..	..	..
1100 Of individuals	382	5 563	14 568	19 167	20 876	..	..	..	..	..
1200 Corporate	73	1 458	5 511	6 873	8 198	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	4	4	..	..	..	..	..
2000 Social security contributions	11	87	217	1 568	1 502	..	..	..	..	..
2100 Employees	10	87	217	1 568	1 502	..	..	..	..	..
2200 Employers	0	0	0	0	0	..	..	..	..	..
2300 Self-employed or non-employed	1	0	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	0	209	332	357	431	..	..	..	..	..
4000 Taxes on property	37	370	2 741	2 530	2 473	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	15	0	475	477	..	..	..	..	..
4200 Recurrent taxes on net wealth	5	0	0	169	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	17	76	255	401	448	..	..	..	..	..
4400 Taxes on financial and capital transactions	15	279	2 486	1 484	1 547	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	671	6 763	19 122	19 781	21 706	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	639	6 419	18 106	17 834	19 697	..	..	..	..	..
5110 General taxes	223	3 666	12 373	11 956	13 111	..	..	..	..	..
5120 Taxes on specific goods and services	416	2 753	5 733	5 878	6 585	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	33	344	1 015	1 947	2 009	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	12	8	..	..	..	..	..
6100 Paid solely by business	..	..	..	0	0	..	..	..	..	..
6200 Other	..	..	0	12	8	..	..	..	..	..
Total tax revenue	1 175	14 451	42 492	50 292	55 198	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	..	..	..	..	0	..	..	..	..
2000 Social security contributions	0	56	90	126	100	198	2 215	6 212	8 524	9 836
2100 Employees	..	56	90	126	100	73	576	1 397	1 853	2 138
2200 Employers	..	0	0	0	0	125	1 528	4 427	6 211	7 177
2300 Self-employed or non-employed	..	0	0	0	0	0	111	388	460	522
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	110	408	1 020	1 389	1 349	..	0	0	0	0
4100 Recurrent taxes on immovable property	110	408	1 020	1 389	1 349	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	0	0	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	0	..	..	..	..
5110 General taxes	..	..	..	..	..	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	..	..	0	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	..	..	..	..	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	..	..	..	..	0	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	110	464	1 110	1 515	1 449	198	2 215	6 212	8 524	9 836
.. Not available
Note: Excluding customs duties collected on behalf of the European Union. The personal income tax data shown for the country table for Ireland is different to the ESA2010 presentation as the expenditure component of the payable tax credits are excluded in accordance with the OECD Interpretative Guide.
StatLink https://doi.org/10.1787/888934057951

Table 6.28. Israel, tax revenues by sub-sectors of government
Million ILS
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	37 422	73 082	113 841	146 948	..	..	..	..	..
1100 Of individuals	..	28 399	47 062	70 760	85 410	..	..	..	..	..
1200 Corporate	..	8 514	21 909	34 676	41 909	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	509	4 111	8 405	19 629	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	5 007	9 920	13 770	15 196	..	..	..	..	..
4000 Taxes on property	..	4 122	5 547	10 593	11 276	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	786	322	44	21	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	2 049	3 591	6 732	6 642	..	..	..	..	..
4500 Non-recurrent taxes	..	1 287	1 634	3 817	4 613	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	38 673	75 932	136 829	141 703	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	36 637	70 741	128 277	133 293	..	..	..	..	..
5110 General taxes	..	31 975	59 374	107 765	110 971	..	..	..	..	..
5120 Taxes on specific goods and services	..	4 662	11 367	20 512	22 322	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	2 036	5 191	8 552	8 410	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	85 224	164 481	275 033	315 123	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	0	0	0	0
1100 Of individuals	..	0	0	0	0	..	0	0	0	0
1200 Corporate	..	0	0	0	0	..	0	0	0	0
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	0	0	0	0
2000 Social security contributions	..	0	0	0	0	..	14 958	34 597	59 561	66 783
2100 Employees	..	..	..	..	..	..	7 953	19 720	34 692	37 884
2200 Employers	..	..	..	..	..	..	4 672	10 679	17 247	20 596
2300 Self-employed or non-employed	..	..	..	..	..	..	2 334	4 198	7 622	8 303
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	6 445	15 689	28 210	30 003	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	5 489	13 962	23 721	24 853	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	956	1 727	4 490	5 150	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	401	763	1 445	1 524	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	0	0	0	0	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	..	0	0	0	0	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	401	763	1 445	1 524	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	6 846	16 452	29 656	31 527	..	14 958	34 597	59 561	66 783
.. Not available
Note: The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.
StatLink https://doi.org/10.1787/888934057970

Table 6.29. Italy, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	3 897	128 458	165 580	195 451	197 740	..	..	..	..	..
1100 Of individuals	2 767	98 695	131 047	156 320	155 673	..	..	..	..	..
1200 Corporate	1 131	32 890	31 969	31 421	34 703	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	-3 127	2 564	7 710	7 364	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	1 136	0	0	0	..	..	..	..	..
4000 Taxes on property	587	13 546	15 717	22 226	24 104	..	..	..	..	..
4100 Recurrent taxes on immovable property	4	0	0	3 892	3 775	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	4 494	0	231	355	..	..	..	..	..
4300 Estate, inheritance and gift taxes	39	587	56	638	778	..	..	..	..	..
4400 Taxes on financial and capital transactions	544	8 464	13 794	16 310	16 652	..	..	..	..	..
4500 Non-recurrent taxes	0	0	1 322	303	1 076	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	545	852	1 468	..	..	..	..	..
5000 Taxes on goods and services	5 506	95 323	123 870	157 330	168 011	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	5 306	92 042	121 824	154 713	162 948	..	..	..	..	..
5110 General taxes	2 685	52 531	80 619	93 282	99 812	..	..	..	..	..
5120 Taxes on specific goods and services	2 621	39 245	41 205	61 431	63 136	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	323	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	200	2 802	1 535	2 191	3 886	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	479	511	426	1 177	..	..	..	..	..
6000 Other taxes	1	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	0	..	..	..	..	..	..	..	..	..
6200 Other	1	..	..	..	..	..	..	..	..	..
Total tax revenue	9 991	238 462	305 167	375 007	389 855	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	134	5 658	18 494	30 483	33 128	0	0	0	0	0
1100 Of individuals	81	145	16 995	28 302	31 280	..	..	..	..	..
1200 Corporate	54	97	1 491	2 109	1 641	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	5 416	8	72	207	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	8 607	119 612	179 362	214 376	220 622
2100 Employees	..	..	..	..	..	1 692	23 036	31 998	39 805	40 872
2200 Employers	..	..	..	..	..	6 915	79 716	125 099	143 273	147 305
2300 Self-employed or non-employed	..	..	..	..	..	0	16 860	22 265	31 298	32 445
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	29	7 915	13 484	24 033	20 760	0	0	0	0	0
4100 Recurrent taxes on immovable property	29	7 449	11 736	21 666	18 294	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	5	36	37	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	466	904	935	1 038	..	..	..	..	..
4500 Non-recurrent taxes	0	0	481	6	72	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	358	1 390	1 319	..	..	..	..	..
5000 Taxes on goods and services	4	6 941	30 231	34 551	36 595	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	0	1 505	17 114	15 138	16 263	..	..	..	..	..
5110 General taxes	..	0	4 698	7 410	8 089	..	..	..	..	..
5120 Taxes on specific goods and services	..	1 505	12 416	7 728	8 174	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	4	2 838	7 512	8 939	9 285	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	2 597	5 605	10 474	11 047	..	..	..	..	..
6000 Other taxes	0	0	34 690	28 072	22 262	0	0	0	0	0
6100 Paid solely by business	..	..	34 690	28 072	22 262	..	..	..	..	..
6200 Other	..	..	0	0	0	..	..	..	..	..
Total tax revenue	168	20 514	96 899	117 139	112 745	8 607	119 612	179 362	214 376	220 622
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934057989

Table 6.30. Japan, tax revenues by sub-sectors of government
Billion JPY
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	9 747	33 255	29 975	31 607	33 783	..	..	..	..	..
1100 Of individuals	5 482	19 515	16 702	18 178	19 276	..	..	..	..	..
1200 Corporate	4 265	13 740	13 274	13 429	14 507	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	871	5 561	2 735	3 018	3 344	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	406	0	0	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	310	2 690	1 566	1 968	2 292	..	..	..	..	..
4400 Taxes on financial and capital transactions	561	2 464	1 169	1 050	1 052	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	3 888	16 147	19 580	25 345	27 158	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	3 579	15 083	18 424	24 673	26 499	..	..	..	..	..
5110 General taxes	0	7 238	10 583	17 426	17 514	..	..	..	..	..
5120 Taxes on specific goods and services	3 579	7 845	7 840	7 247	8 985	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	309	1 065	1 157	671	659	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	0	..	..	..	..	..
6200 Other	..	..	..	..	0	..	..	..	..	..
Total tax revenue	14 506	54 963	52 290	59 969	64 284	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	4 472	17 752	16 655	19 362	18 875	0	0	0	0	0
1100 Of individuals	2 147	10 283	8 520	12 669	13 049	..	..	..	..	..
1200 Corporate	2 325	7 470	8 135	6 693	5 826	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	9 253	44 794	50 848	64 465	68 562
2100 Employees	..	..	..	..	..	3 436	18 404	20 982	28 224	30 340
2200 Employers	..	..	..	..	..	4 825	21 432	23 154	29 479	31 637
2300 Self-employed or non-employed	..	..	..	..	..	992	4 958	6 712	6 763	6 585
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2 029	10 653	10 593	10 382	10 730	0	0	0	0	0
4100 Recurrent taxes on immovable property	1 848	9 865	10 116	10 005	10 323	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	181	788	477	377	407	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	1 636	4 941	7 206	8 942	8 873	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	1 234	3 245	5 299	7 198	7 083	..	..	..	..	..
5110 General taxes	0	0	2 551	4 974	4 735	..	..	..	..	..
5120 Taxes on specific goods and services	1 234	3 245	2 747	2 223	2 348	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	402	1 697	1 907	1 744	1 790	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	20	329	351	413	427	0	0	0	0	0
6100 Paid solely by business	15	307	297	361	371	..	..	..	..	..
6200 Other	5	22	54	52	56	..	..	..	..	..
Total tax revenue	8 157	33 675	34 805	39 099	38 906	9 253	44 794	50 848	64 465	68 562
.. Not available
StatLink https://doi.org/10.1787/888934058008

Table 6.31. Korea, tax revenues by sub-sectors of government
Billion KRW
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	344	23 000	55 109	106 162	134 685	..	..	..	..	..
1100 Of individuals	134	13 713	24 766	60 828	75 171	..	..	..	..	..
1200 Corporate	139	8 988	30 343	45 334	59 514	..	..	..	..	..
1300 Unallocable between 1100 and 1200	71	300	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	65	2 482	6 769	15 164	16 946	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	106	535	1 666	1 954	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	11	1 029	1 873	5 044	6 785	..	..	..	..	..
4400 Taxes on financial and capital transactions	49	1 258	4 363	8 454	8 207	..	..	..	..	..
4500 Non-recurrent taxes	5	89	-2	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	920	29 170	63 480	93 127	109 365	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	920	29 170	63 480	93 127	109 365	..	..	..	..	..
5110 General taxes	198	14 637	36 118	54 159	67 087	..	..	..	..	..
5120 Taxes on specific goods and services	722	14 533	27 362	38 968	42 278	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	0	0	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	64	2 121	2 108	3 435	4 389	..	..	..	..	..
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	64	2 121	2 108	3 435	4 389	..	..	..	..	..
Total tax revenue	1 393	56 774	127 466	217 888	265 385	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	36	1 704	5 500	12 989	14 735	0	0	0	0	0
1100 Of individuals	0	1 137	2 804	6 772	7 950	..	..	..	..	..
1200 Corporate	0	565	2 696	6 217	6 785	..	..	..	..	..
1300 Unallocable between 1100 and 1200	36	3	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	13	9 913	43 902	104 693	119 676
2100 Employees	..	..	..	..	..	0	4 539	17 632	44 281	51 125
2200 Employers	..	..	..	..	..	13	3 918	18 486	47 846	54 063
2300 Self-employed or non-employed	..	..	..	..	..	0	1 456	7 784	12 566	14 488
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	0	237	514	1 122	1 376	0	0	0	0	0
4000 Taxes on property	87	8 960	17 928	33 461	37 460	0	0	0	0	0
4100 Recurrent taxes on immovable property	45	2 636	4 495	10 820	12 365	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	42	6 324	13 433	22 641	25 095	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	36	4 218	7 561	17 199	19 700	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	19	2 464	5 589	10 127	11 928	..	..	..	..	..
5110 General taxes	0	0	0	6 003	7 274	..	..	..	..	..
5120 Taxes on specific goods and services	19	2 464	5 589	4 124	4 654	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	17	1 754	1 972	7 072	7 772	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	198	4 474	6 207	7 138	0	0	0	0	0
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	198	4 474	6 207	7 138	..	..	..	..	..
Total tax revenue	159	15 316	35 977	70 978	80 409	13	9 913	43 902	104 693	119 676
.. Not available
StatLink https://doi.org/10.1787/888934058027

Table 6.32. Latvia, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	68	453	677	833	..	..	..	..	..
1100 Of individuals	..	0	195	289	405	..	..	..	..	..
1200 Corporate	..	68	258	389	427	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	4	3	3	..	..	..	..	..
4000 Taxes on property	..	4	48	44	44	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	3	3	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	4	48	42	41	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	..	..	..	..	..	..
5000 Taxes on goods and services	..	453	1 553	3 156	3 596	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	453	1 510	2 997	3 413	..	..	..	..	..
5110 General taxes	..	343	1 002	2 130	2 440	..	..	..	..	..
5120 Taxes on specific goods and services	..	110	508	867	973	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	1	43	159	184	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	525	2 058	3 881	4 476	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	197	538	1 156	1 372	..	0	0	0	0
1100 Of individuals	..	197	538	1 156	1 372	..	..	..	..	..
1200 Corporate	..	0	0	0	0	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	445	1 079	2 030	2 259
2100 Employees	..	..	..	..	..	..	12	292	585	627
2200 Employers	..	..	..	..	..	..	433	781	1 432	1 618
2300 Self-employed or non-employed	..	..	..	..	..	..	1	7	12	15
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	37	88	197	228	..	0	0	4	6
4100 Recurrent taxes on immovable property	..	37	88	197	228	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	0	4	6
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	2	8	18	18	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	0	5	7	8	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	..	0	5	7	8	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	2	3	11	9	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	236	634	1 371	1 617	..	445	1 079	2 034	2 266
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058046

Table 6.33. Lithuania, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	646	1 871	2 013	2 258	..	..	..	..	..
1100 Of individuals	..	487	1 435	1 440	1 627	..	..	..	..	..
1200 Corporate	..	160	437	574	631	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	0	0	1	1	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	..	..	1	1	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	..	..	..	..	..	..
5000 Taxes on goods and services	..	892	2 273	4 220	4 775	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	869	2 235	4 164	4 714	..	..	..	..	..
5110 General taxes	..	635	1 584	2 913	3 336	..	..	..	..	..
5120 Taxes on specific goods and services	..	234	651	1 252	1 377	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	24	38	56	61	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	1 539	4 145	6 235	7 034	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	559	1 864	4 338	5 170
2100 Employees	..	..	..	..	..	..	17	154	873	1 071
2200 Employers	..	..	..	..	..	..	537	1 522	2 916	3 512
2300 Self-employed or non-employed	..	..	..	..	..	..	4	188	549	587
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	25	72	125	128	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	25	71	124	126	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	1	1	2	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	23	17	18	20	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	0	0	0	0	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	23	17	18	20	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	48	89	143	148	..	559	1 864	4 338	5 170
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058065

Table 6.34. Luxembourg, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	353	1 873	3 454	6 405	7 156	..	..	..	..	..
1100 Of individuals	254	1 214	2 162	4 716	5 056	..	..	..	..	..
1200 Corporate	99	659	1 293	1 689	2 100	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	4	20	89	150	159	..	..	..	..	..
2100 Employees	3	15	89	150	159	..	..	..	..	..
2200 Employers	0	0	0	0	0	..	..	..	..	..
2300 Self-employed or non-employed	1	5	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	42	371	928	1 661	2 007	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	21	268	698	1 318	1 513	..	..	..	..	..
4300 Estate, inheritance and gift taxes	3	15	44	74	111	..	..	..	..	..
4400 Taxes on financial and capital transactions	18	88	186	269	384	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	189	1 384	3 255	4 909	5 095	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	182	1 361	3 216	4 824	5 011	..	..	..	..	..
5110 General taxes	112	680	1 826	3 389	3 403	..	..	..	..	..
5120 Taxes on specific goods and services	70	680	1 390	1 435	1 608	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	7	23	39	85	84	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	6	11	27	25	..	..	..	..	..
6100 Paid solely by business	..	6	10	27	25	..	..	..	..	..
6200 Other	..	0	0	0	0	..	..	..	..	..
Total tax revenue	588	3 655	7 737	13 151	14 442	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	46	331	460	606	802	0	0	0	0	0
1100 Of individuals	0	0	0	0	0	..	..	..	..	..
1200 Corporate	46	331	460	606	802	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	268	1 464	3 084	5 396	5 966
2100 Employees	..	..	..	..	..	102	578	1 321	2 347	2 618
2200 Employers	..	..	..	..	..	150	685	1 375	2 334	2 555
2300 Self-employed or non-employed	..	..	..	..	..	16	200	388	715	793
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	9	0	0	0	0	0	0	0	0	0
4000 Taxes on property	6	21	35	54	58	0	0	0	0	0
4100 Recurrent taxes on immovable property	6	17	26	36	38	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	4	10	18	20	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	1	4	8	10	10	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	1	3	7	8	8	..	..	..	..	..
5110 General taxes	0	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	1	3	7	8	8	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	1	1	1	1	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	1	2	1	1	0	0	0	0	0
6100 Paid solely by business	..	1	2	1	1	..	..	..	..	..
6200 Other	..	0	0	0	0	..	..	..	..	..
Total tax revenue	62	357	505	671	871	268	1 464	3 084	5 396	5 966
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058084

Table 6.35. Mexico, tax revenues by sub-sectors of government
Million MXN
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	76 148	402 036	1 230 555	1 571 954	..	1	0	0	0
1100 Of individuals	..	..	195 869	609 384	754 109	..	..	..	..	..
1200 Corporate	..	..	135 840	592 443	769 193	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	76 148	70 327	28 728	48 652	..	1	..	..	..
2000 Social security contributions	..	0	0	0	0	..	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	2 976	20 429	70 221	84 099
4000 Taxes on property	..	0	0	0	0	..	2 927	10 905	22 481	26 068
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	2 198	6 544	14 245	15 567
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	0	0	0	0
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	2	0	0	0
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	727	4 361	8 235	10 501
4500 Non-recurrent taxes	..	..	..	..	..	..	0	0	0	0
4600 Other recurrent taxes on property	..	..	..	..	..	..	0	0	0	0
5000 Taxes on goods and services	..	91 452	416 533	1 116 026	1 254 879	..	441	2 124	24 355	26 786
5100 Taxes on production, sale, transfer, etc	..	88 372	401 580	1 115 525	1 254 253	..	22	1 364	4 357	7 141
5110 General taxes	..	51 785	318 432	707 213	816 048	..	0	0	0	..
5120 Taxes on specific goods and services	..	36 587	83 148	408 312	438 205	..	22	1 364	4 357	7 141
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	0	0	0	0
5200 Taxes on use of goods and perform activities	..	3 080	14 954	501	626	..	419	760	19 998	19 646
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	0	0	0	0
6000 Other taxes	..	5 149	8 616	27 379	32 433	..	228	1 537	6 489	7 209
6100 Paid solely by business	..	0	0	0	0	..	0	0	0	0
6200 Other	..	5 149	8 616	27 379	32 433	..	228	1 537	6 489	7 209
Total tax revenue (collecting government)	..	172 749	827 186	2 373 960	2 859 266	..	6 573	34 995	123 545	144 162
Adjustment1	..	-49 115	-278 892	-629 130	-772 418	..	39 225	218 291	494 239	608 485
Total tax revenue (beneficiary government)	..	123 634	548 294	1 744 830	2 086 849	..	45 798	253 286	617 784	752 647
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	16	0	0	0	..	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	16	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	50 871	206 551	409 249	467 710
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	50 871	206 551	409 249	467 710
3000 Taxes on payroll and workforce	..	6	32	1	0	..	0	0	0	0
4000 Taxes on property	..	2 702	15 891	35 193	41 768	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	1 854	10 098	23 715	29 113	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	848	5 793	11 477	12 655	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	582	288	789	1 384	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	575	214	728	1 376	..	..	..	..	..
5110 General taxes	..	0	0	0	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	572	214	728	1 376	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	3	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	7	74	61	7	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	179	1 539	10 743	12 833	..	0	0	0	0
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	179	1 539	10 743	12 833	..	..	..	..	..
Total tax revenue (collecting government)	..	3 485	17 750	46 726	55 985	..	50 871	206 551	409 249	467 710
Adjustment1	..	9 890	60 601	134 892	163 933	..	0	0	0	0
Total tax revenue (beneficiary government)	..	13 375	78 351	181 617	219 918	..	50 871	206 551	409 249	467 710
.. Not available
← 1. This adjustment is for taxes collected by Federal government in which States and Local governments have a share. Sub-central government’s shares cannot be identified by type of tax.
StatLink https://doi.org/10.1787/888934058103

Table 6.36. Netherlands, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	15 075	33 520	52 640	70 849	85 761	..	..	..	..	..
1100 Of individuals	11 713	23 557	33 905	52 405	61 571	..	..	..	..	..
1200 Corporate	3 361	9 963	18 735	18 444	24 190	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	767	2 880	6 235	4 731	6 186	..	..	..	..	..
4100 Recurrent taxes on immovable property	50	0	0	1 345	1 618	..	..	..	..	..
4200 Recurrent taxes on net wealth	231	671	60	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	163	773	1 709	1 614	1 841	..	..	..	..	..
4400 Taxes on financial and capital transactions	323	1 436	4 466	1 772	2 727	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	9 716	31 892	57 116	70 161	79 185	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	9 113	29 728	54 658	65 990	73 299	..	..	..	..	..
5110 General taxes	6 257	19 832	36 950	44 879	49 833	..	..	..	..	..
5120 Taxes on specific goods and services	2 856	9 896	17 708	21 111	23 466	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	604	2 164	2 458	4 171	5 886	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	109	491	989	416	857	..	..	..	..	..
6100 Paid solely by business	109	448	372	0	0	..	..	..	..	..
6200 Other	0	43	617	416	857	..	..	..	..	..
Total tax revenue	25 667	68 783	116 980	146 157	171 989	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	77	0	0	0	0	0	0	0	0	0
1100 Of individuals	77	0	0	0	0	0	0	0	0	0
1200 Corporate	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	16 732	48 532	66 547	96 426	101 913
2100 Employees	..	..	..	..	..	7 139	32 795	35 383	48 213	39 578
2200 Employers	..	..	..	..	..	7 687	5 941	20 595	34 614	37 720
2300 Self-employed or non-employed	..	..	..	..	..	1 905	9 796	10 569	13 599	24 615
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	272	2 287	4 341	5 037	5 301	0	0	0	0	0
4100 Recurrent taxes on immovable property	272	2 287	4 341	5 037	5 301	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	153	1 533	3 330	4 652	3 259	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	14	59	118	249	312	..	..	..	..	..
5110 General taxes	0	6	10	43	60	..	..	..	..	..
5120 Taxes on specific goods and services	14	53	108	206	252	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	139	1 474	3 212	4 403	2 947	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	502	3 820	7 671	9 689	8 560	16 732	48 532	66 547	96 426	101 913
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058122

Table 6.37. New Zealand, tax revenues by sub-sectors of government
Million NZD
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	2 296	21 253	37 379	44 724	51 505	..	..	..	..	..
1100 Of individuals	1 874	15 626	24 373	30 298	35 020	..	..	..	..	..
1200 Corporate	407	4 122	9 957	11 407	13 584	..	..	..	..	..
1300 Unallocable between 1100 and 1200	16	1 505	3 049	3 019	2 901	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	83	218	86	84	107	..	..	..	..	..
4100 Recurrent taxes on immovable property	3	-1	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	54	3	3	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	25	216	83	84	107	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	807	11 395	18 744	31 146	34 965	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	770	10 833	17 792	29 551	33 187	..	..	..	..	..
5110 General taxes	311	7 895	14 133	24 587	27 951	..	..	..	..	..
5120 Taxes on specific goods and services	459	2 938	3 659	4 964	5 236	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	37	562	952	1 595	1 778	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	14	2	1	..	..	..	..	..
6100 Paid solely by business	..	..	0	0	0	..	..	..	..	..
6200 Other	..	..	14	2	1	..	..	..	..	..
Total tax revenue	3 186	32 866	56 223	75 956	86 578	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	0	0	0	0	0	0	0	0	0	0
1200 Corporate	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	237	1 646	2 825	4 962	5 436	0	0	0	0	0
4100 Recurrent taxes on immovable property	237	1 646	2 825	4 962	5 436	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	29	184	310	582	647	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	18	33	30	33	33	..	..	..	..	..
5110 General taxes	0	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	18	33	30	33	33	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	11	151	280	549	614	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	266	1 830	3 135	5 544	6 083	0	0	0	0	0
.. Not available
StatLink https://doi.org/10.1787/888934058141

Table 6.38. Norway, tax revenues by sub-sectors of government
Million NOK
	Central government1					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	6 495	67 402	316 851	314 792	324 701	..	..	..	..	..
1100 Of individuals	5 424	38 059	87 503	174 617	164 082	..	..	..	..	..
1200 Corporate	1 071	29 343	229 348	140 175	160 619	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	1 341	6 013	173 151	325 569	341 591	..	..	..	..	..
2100 Employees	331	1 233	58 320	112 662	119 273	..	..	..	..	..
2200 Employers	1 010	4 780	104 794	191 362	199 302	..	..	..	..	..
2300 Self-employed or non-employed	0	0	10 037	21 545	23 016	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	1 891	..	..	..	..	..
4000 Taxes on property	771	3 497	11 406	13 760	16 542	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	228	1 551	939	..	..	..	..	..
4200 Recurrent taxes on net wealth	490	1 172	4 741	3 488	6 267	..	..	..	..	..
4300 Estate, inheritance and gift taxes	146	975	1 768	295	91	..	..	..	..	..
4400 Taxes on financial and capital transactions	135	1 350	4 669	8 426	9 245	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	25 056	148 081	232 822	359 737	393 711	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	24 367	141 401	220 898	342 432	376 576	..	..	..	..	..
5110 General taxes	13 670	81 772	153 820	256 028	284 705	..	..	..	..	..
5120 Taxes on specific goods and services	10 697	59 629	67 078	86 404	91 871	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	689	6 680	11 924	17 305	17 135	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	130	15	0	0	0	..	..	..	..	..
6100 Paid solely by business	124	1	..	..	..	..	..	..	..	..
6200 Other	6	14	..	..	..	..	..	..	..	..
Total tax revenue	33 793	225 008	734 230	1 013 858	1 078 436	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	13 725	67 978	100 512	160 582	174 994	2 728	0	0	0	0
1100 Of individuals	12 877	61 784	100 512	160 582	174 994	2 728	..	..	..	..
1200 Corporate	848	6 194	0	0	0	0	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	..	..	..	..
2000 Social security contributions	0	0	0	0	0	15 224	84 563	0	0	0
2100 Employees	..	..	..	..	..	2 949	30 417	..	..	..
2200 Employers	..	..	..	..	..	11 315	48 396	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	960	5 750	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	772	7 352	10 283	21 812	26 309	0	0	0	0	0
4100 Recurrent taxes on immovable property	278	2 792	4 324	11 177	13 611	..	..	..	..	..
4200 Recurrent taxes on net wealth	494	4 560	5 959	10 635	12 698	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	0	431	2 281	1 980	2 227	51	267	0	0	0
5100 Taxes on production, sale, transfer, etc	0	0	0	0	0	51	267	..	..	..
5110 General taxes	0	0	0	0	0	0	0	..	..	..
5120 Taxes on specific goods and services	0	0	0	0	0	51	267	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	..	..	..
5200 Taxes on use of goods and perform activities	0	431	2 281	1 980	2 227	0	0	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	..	..	..
6000 Other taxes	432	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	0	..	..	..	..	..	..	..	..	..
6200 Other	432	..	..	..	..	..	..	..	..	..
Total tax revenue	14 929	75 761	113 076	184 374	203 530	18 003	84 830	0	0	0
.. Not available
← 1. The Norwegian National Insurance has been integrated into the Central government sector from the year 2000 onwards.
StatLink https://doi.org/10.1787/888934058160

Table 6.39. Poland, tax revenues by sub-sectors of government
Million PLN
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	32 774	40 398	71 381	83 426	..	..	..	..	..
1100 Of individuals	..	23 937	24 518	45 462	53 500	..	..	..	..	..
1200 Corporate	..	8 837	15 880	25 919	29 926	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	831	2 555	4 028	4 485	..	..	..	..	..
4000 Taxes on property	..	0	0	0	0	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	43 483	120 438	205 456	246 414	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	42 863	120 036	201 630	243 136	..	..	..	..	..
5110 General taxes	..	21 051	75 783	125 836	154 656	..	..	..	..	..
5120 Taxes on specific goods and services	..	21 812	44 253	75 794	88 480	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	620	402	3 826	3 278	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	99	18	0	0	..	..	..	..	..
6100 Paid solely by business	..	0	0	..	0	..	..	..	..	..
6200 Other	..	99	18	..	..	..	..	..	..	..
Total tax revenue	..	77 187	163 409	280 865	334 325	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	4 896	23 093	45 697	54 055	..	0	0	0	0
1100 Of individuals	..	4 427	17 916	38 512	45 621	..	..	..	..	..
1200 Corporate	..	469	5 177	7 185	8 434	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	38 260	120 296	223 531	254 968
2100 Employees	..	..	..	..	..	..	16 486	49 644	88 557	105 817
2200 Employers	..	..	..	..	..	..	19 097	46 256	87 616	100 873
2300 Self-employed or non-employed	..	..	..	..	..	..	2 677	24 396	47 358	48 278
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	4 370	14 723	24 637	27 101	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	3 579	12 718	22 206	23 783	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	44	242	246	295	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	747	1 763	2 185	3 023	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	1 340	3 368	4 139	4 093	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	0	0	0	0	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	1 340	3 368	4 139	4 093	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	158	278	647	986	..	0	0	0	0
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	158	278	647	986	..	..	..	..	..
Total tax revenue	..	10 764	41 462	75 120	86 235	..	38 260	120 296	223 531	254 968
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058179

Table 6.40. Portugal, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	81	6 557	11 506	17 516	17 688	..	..	..	..	..
1100 Of individuals	..	4 691	7 757	12 316	11 854	..	..	..	..	..
1200 Corporate	..	1 866	3 705	5 199	5 834	..	..	..	..	..
1300 Unallocable between 1100 and 1200	81	0	43	0	0	..	..	..	..	..
2000 Social security contributions	0	1 560	1 887	5 304	5 901	..	..	..	..	..
2100 Employees	..	941	1 629	5 106	5 710	..	..	..	..	..
2200 Employers	..	619	259	198	191	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	12	0	0	0	0	..	..	..	..	..
4000 Taxes on property	12	226	261	196	347	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	0	131	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	4	57	25	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	7	169	236	196	215	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	198	10 402	19 638	21 618	24 390	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	187	10 195	19 220	20 787	23 373	..	..	..	..	..
5110 General taxes	52	5 481	11 846	13 745	15 352	..	..	..	..	..
5120 Taxes on specific goods and services	135	4 714	7 374	7 043	8 021	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	12	178	375	812	977	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	30	43	18	40	..	..	..	..	..
6000 Other taxes	2	98	252	583	537	..	..	..	..	..
6100 Paid solely by business	1	18	160	346	276	..	..	..	..	..
6200 Other	0	81	92	237	261	..	..	..	..	..
Total tax revenue	304	18 844	33 544	45 216	48 862	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	0	307	725	1 246	1 206	0	0	0	0	0
1100 Of individuals	..	156	298	832	759	..	..	..	..	..
1200 Corporate	..	151	427	414	447	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	2	7	19	10	161	5 267	11 100	10 860	12 039
2100 Employees	..	2	7	19	10	62	2 100	4 053	1 867	1 899
2200 Employers	..	0	0	0	0	97	3 167	7 047	8 993	10 140
2300 Self-employed or non-employed	..	0	0	0	0	2	0	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	0	599	1 532	2 107	2 297	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	310	827	1 529	1 458	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	1	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	289	704	578	839	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	0	499	971	1 128	1 228	0	335	823	1 179	1 037
5100 Taxes on production, sale, transfer, etc	0	442	837	872	961	..	335	823	1 179	1 031
5110 General taxes	0	318	563	629	660	..	276	592	994	797
5120 Taxes on specific goods and services	0	124	273	243	301	..	59	231	184	234
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	0	0	0	0
5200 Taxes on use of goods and perform activities	0	57	133	256	267	..	0	0	0	6
5300 Unallocable between 5100 and 5200	0	0	1	0	0	..	0	0	0	0
6000 Other taxes	0	3	28	11	18	0	1	3	14	12
6100 Paid solely by business	..	0	25	9	9	..	0	0	0	0
6200 Other	..	3	3	3	9	..	1	3	14	12
Total tax revenue	0	1 410	3 262	4 511	4 760	161	5 603	11 926	12 053	13 088
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058198

Table 6.41. Slovak Republic, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	1 993	2 968	5 542	5 959	..	..	..	..	..
1100 Of individuals	..	695	1 496	2 464	2 855	..	..	..	..	..
1200 Corporate	..	1 166	1 345	2 917	2 925	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	132	128	162	178	..	..	..	..	..
2000 Social security contributions	..	85	240	253	387	..	..	..	..	..
2100 Employees	..	10	104	58	91	..	..	..	..	..
2200 Employers	..	75	136	195	295	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	1	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	27	28	0	0	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	8	9	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	2	1	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	16	18	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	2 766	5 995	8 349	9 109	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	2 589	5 749	7 829	8 540	..	..	..	..	..
5110 General taxes	..	1 616	3 880	5 420	5 917	..	..	..	..	..
5120 Taxes on specific goods and services	..	973	1 870	2 408	2 624	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	177	244	521	569	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	2	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	4 870	9 231	14 145	15 456	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	2 817	6 037	10 607	11 938
2100 Employees	..	..	..	0	0	..	540	1 377	2 352	2 850
2200 Employers	..	..	..	0	0	..	1 774	3 356	6 087	6 904
2300 Self-employed or non-employed	..	..	..	0	0	..	503	1 304	2 168	2 184
2400 Unallocable between 2100, 2200 and 2300	..	..	..	0	0	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	84	220	335	361	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	72	220	335	361	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	12	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	17	198	182	181	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	10	9	12	15	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	..	10	9	12	15	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	1	94	17	6	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	6	95	153	160	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	101	418	517	542	..	2 817	6 037	10 607	11 938
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058217

Table 6.42. Slovenia, tax revenues by sub-sectors of government
Million EUR
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	479	1 828	1 528	1 884	..	..	..	..	..
1100 Of individuals	..	413	1 029	958	1 118	..	..	..	..	..
1200 Corporate	..	54	795	568	764	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	12	5	2	3	..	..	..	..	..
2000 Social security contributions	..	38	42	59	67	..	..	..	..	..
2100 Employees	..	20	24	31	35	..	..	..	..	..
2200 Employers	..	17	15	23	26	..	..	..	..	..
2300 Self-employed or non-employed	..	1	3	5	6	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	..	14	521	20	21	..	..	..	..	..
4000 Taxes on property	..	5	3	2	2	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	3	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	5	0	2	2	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	1 554	3 805	5 541	5 927	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	1 524	3 624	5 202	5 559	..	..	..	..	..
5110 General taxes	..	1 192	2 467	3 221	3 483	..	..	..	..	..
5120 Taxes on specific goods and services	..	332	1 156	1 981	2 076	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	31	181	339	368	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	2 090	6 199	7 150	7 901	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	194	559	1 019	1 096	..	0	0	0	0
1100 Of individuals	..	192	556	1 019	1 096	..	..	..	..	..
1200 Corporate	..	0	0	0	0	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	2	2	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	1 690	4 042	5 547	6 173
2100 Employees	..	..	..	..	..	..	810	2 122	2 879	3 212
2200 Employers	..	..	..	..	..	..	802	1 572	2 112	2 382
2300 Self-employed or non-employed	..	..	..	..	..	..	78	348	556	579
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	2	0	0	0	..	0	0	0	0
4000 Taxes on property	..	53	167	239	275	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	37	122	199	221	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	1	5	8	11	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	12	40	29	41	..	..	..	..	..
4500 Non-recurrent taxes	..	3	0	3	2	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	7	91	96	90	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	7	43	57	55	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	..	7	43	57	55	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	0	48	39	35	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	256	817	1 354	1 461	..	1 690	4 042	5 547	6 173
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058236

Table 6.43. Spain, tax revenues by sub-sectors of government
Million EUR
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	1 388	39 836	72 595	64 215	65 395	..	588	19 503	34 814	41 753
1100 Of individuals	897	31 927	38 102	39 436	39 712	..	457	19 104	34 600	41 464
1200 Corporate	490	7 909	34 493	24 779	25 683	..	131	399	214	289
1300 Unallocable between 1100 and 1200	1	0	0	0	0	..	0	0	0	0
2000 Social security contributions	0	2 027	3 027	3 505	3 446	..	0	0	0	0
2100 Employees	..	1 017	1 369	1 541	1 465	..	..	..	..	..
2200 Employers	..	1 010	1 658	1 964	1 981	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	0	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	0	0	0	0
4000 Taxes on property	421	404	78	1 186	438	..	4 050	19 273	10 597	12 034
4100 Recurrent taxes on immovable property	1	6	6	4	8	..	0	27	39	33
4200 Recurrent taxes on net wealth	0	167	37	32	56	..	419	1 251	1 001	1 147
4300 Estate, inheritance and gift taxes	56	1	25	211	134	..	835	2 315	2 453	2 458
4400 Taxes on financial and capital transactions	364	230	10	6	6	..	2 796	15 680	7 104	8 396
4500 Non-recurrent taxes	0	0	0	933	234	..	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	..	0	0	0	0
5000 Taxes on goods and services	1 609	33 234	72 725	89 805	94 307	..	2 239	7 378	5 750	6 359
5100 Taxes on production, sale, transfer, etc	1 599	33 047	72 078	88 306	92 809	..	2 070	7 056	5 214	5 807
5110 General taxes	990	20 732	52 660	62 527	67 569	..	633	1 455	1 824	1 998
5120 Taxes on specific goods and services	608	12 315	19 418	25 779	25 240	..	1 437	5 601	3 390	3 809
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	0	0	0	0
5200 Taxes on use of goods and perform activities	10	187	647	1 499	1 498	..	169	322	536	552
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	0	0	0	0
6000 Other taxes	0	0	0	101	60	..	0	1	19	26
6100 Paid solely by business	0	..	..	0	0	..	..	0	0	0
6200 Other	0	..	..	101	60	..	..	1	19	26
Total tax revenue	3 418	75 501	148 425	158 812	163 646	..	6 877	46 155	51 180	60 172
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	175	2 514	4 892	5 633	6 269	0	0	0	0	0
1100 Of individuals	131	2 137	3 426	4 637	5 165	..	..	..	..	..
1200 Corporate	0	377	1 466	996	1 104	..	..	..	..	..
1300 Unallocable between 1100 and 1200	44	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	3 367	50 834	107 626	119 965	131 252
2100 Employees	..	..	..	..	..	645	7 611	16 164	17 298	19 204
2200 Employers	..	..	..	..	..	2 722	35 702	78 557	86 418	95 900
2300 Self-employed or non-employed	..	..	..	..	..	0	7 521	12 905	16 249	16 148
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	26	3 759	8 869	16 372	17 176	0	0	0	0	0
4100 Recurrent taxes on immovable property	26	2 754	6 038	12 581	13 120	..	0	0	0	0
4200 Recurrent taxes on net wealth	0	177	431	911	956	..	0	0	0	0
4300 Estate, inheritance and gift taxes	0	19	79	114	118	..	0	0	0	0
4400 Taxes on financial and capital transactions	0	166	423	145	183	..	0	0	0	0
4500 Non-recurrent taxes	0	643	1 898	2 621	2 799	..	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	..	0	0	0	0
5000 Taxes on goods and services	104	6 389	13 440	13 895	14 899	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	104	2 293	6 576	7 674	8 274	..	..	..	..	..
5110 General taxes	95	1 958	4 718	5 815	6 366	..	..	..	..	..
5120 Taxes on specific goods and services	10	335	1 858	1 859	1 908	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	0	0	0	0
5200 Taxes on use of goods and perform activities	0	4 096	6 864	6 221	6 625	..	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	0	0	0	0
6000 Other taxes	0	8	6	69	39	0	..	..	..	..
6100 Paid solely by business	..	0	0	0	0	..	0	0	0	0
6200 Other	..	8	6	69	39	..	0	0	0	0
Total tax revenue	305	12 670	27 207	35 969	38 383	3 367	50 834	107 626	119 965	131 252
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058255

Table 6.44. Sweden, tax revenues by sub-sectors of government
Million SEK
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	28 216	72 342	94 015	14 061	36 871	..	..	..	..	..
1100 Of individuals	25 626	22 541	-7 974	-109 818	-91 750	..	..	..	..	..
1200 Corporate	2 590	49 801	101 989	123 878	128 621	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions1	0	50 560	212 964	180 723	198 078	..	..	..	..	..
2100 Employees	..	0	0	0	0	..	..	..	..	..
2200 Employers	..	49 222	209 370	179 056	197 212	..	..	..	..	..
2300 Self-employed or non-employed	..	1 338	4 639	1 875	1 701	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	-1 044	-209	-836	..	..	..	..	..
3000 Taxes on payroll and workforce	5 723	17 800	62 432	194 121	233 192	..	..	..	..	..
4000 Taxes on property	1 469	23 260	40 116	27 917	28 534	..	..	..	..	..
4100 Recurrent taxes on immovable property	11	15 263	25 139	16 509	15 937	..	..	..	..	..
4200 Recurrent taxes on net wealth	647	3 583	4 998	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	335	1 388	1 092	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	476	3 026	8 887	11 408	12 596	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	31 985	237 720	353 163	509 119	565 085	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	29 820	233 671	342 144	490 367	545 161	..	..	..	..	..
5110 General taxes	15 806	166 557	250 470	382 712	427 738	..	..	..	..	..
5120 Taxes on specific goods and services	14 014	67 114	91 674	107 655	117 423	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	2 165	4 049	11 019	18 752	19 924	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	260	1 438	1 347	1 356	2 257	..	..	..	..	..
6100 Paid solely by business	0	0	0	0	..	..	..	..	..	..
6200 Other	260	1 438	1 347	1 356	2 257	..	..	..	..	..
Total tax revenue	67 653	403 120	764 039	927 296	1 064 017	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	38 415	265 068	435 577	635 719	700 078	0	0	0	0	0
1100 Of individuals	35 269	265 068	435 577	635 719	700 078	..	..	..	..	..
1200 Corporate	3 146	0	0	0	0	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions1	0	0	0	0	0	25 756	186 992	151 019	224 129	245 032
2100 Employees	..	..	..	..	..	0	28 989	74 178	108 356	118 740
2200 Employers	..	..	..	..	..	24 203	154 154	74 377	112 589	123 174
2300 Self-employed or non-employed	..	..	..	..	..	1 553	3 849	2 464	3 183	3 118
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	0	0	0	15 935	16 939	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	15 935	16 939	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	..	..	..	..	..
5000 Taxes on goods and services	149	786	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	119	732	0	0	0	..	..	..	..	..
5110 General taxes	0	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	119	732	0	0	0	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	30	54	0	0	0	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	38 564	265 854	435 577	651 654	717 017	25 756	186 992	151 019	224 129	245 032
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
← 1. From 1985, social security contributions are classified using the SNA definition of Social security Funds which means that a proportion of these payments are shown under the heading of Central Government. Prior to that year, all such payments were classified under the heading of Social Security.
StatLink https://doi.org/10.1787/888934058274

Table 6.45. Switzerland, tax revenues by sub-sectors of government
Million CHF
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	3 422	10 468	16 341	26 841	30 829	7 756	19 408	26 544	34 686	35 790
1100 Of individuals	2 712	5 699	7 823	10 567	10 572	6 342	16 182	21 289	27 185	28 070
1200 Corporate	710	2 678	4 519	9 731	10 547	1 414	2 628	4 627	6 294	6 454
1300 Unallocable between 1100 and 1200	0	2 092	4 000	6 543	9 710	0	598	628	1 207	1 266
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	463	1 703	2 703	1 674	1 722	1 428	4 116	5 523	7 191	7 941
4100 Recurrent taxes on immovable property	0	0	0	0	0	60	162	230	349	342
4200 Recurrent taxes on net wealth	89	0	0	0	0	988	2 467	3 683	4 992	5 601
4300 Estate, inheritance and gift taxes	0	0	0	0	0	270	974	824	964	1 042
4400 Taxes on financial and capital transactions	374	1 703	2 703	1 674	1 722	110	103	157	177	191
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	0	411	629	709	765
5000 Taxes on goods and services	7 431	20 257	28 941	36 076	37 114	795	1 706	2 373	2 883	2 974
5100 Taxes on production, sale, transfer, etc	7 431	19 763	27 114	33 093	33 692	154	266	447	604	621
5110 General taxes	3 205	12 428	18 429	22 791	23 298	0	0	0	0	0
5120 Taxes on specific goods and services	4 226	7 335	8 685	10 302	10 394	154	236	410	584	599
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	29	37	20	22
5200 Taxes on use of goods and perform activities	0	494	1 827	2 983	3 422	641	1 440	1 927	2 280	2 353
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	75	0	19	23	230	322
6100 Paid solely by business	..	..	..	..	0	..	6	7	64	64
6200 Other	..	..	..	..	75	..	13	16	165	258
Total tax revenue	11 316	32 428	47 986	64 590	69 740	9 979	25 249	34 462	44 990	47 027
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	6 403	15 575	18 091	22 849	23 775	0	0	0	0	0
1100 Of individuals	5 398	13 340	15 326	18 625	19 175	..	..	..	..	..
1200 Corporate	1 005	1 624	2 316	3 418	3 534	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	611	450	806	1 066	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	8 111	27 831	32 318	44 073	44 998
2100 Employees	..	..	..	..	..	3 589	13 021	15 125	20 436	20 887
2200 Employers	..	..	..	..	..	3 618	13 032	15 139	20 468	20 922
2300 Self-employed or non-employed	..	..	..	..	..	840	1 778	2 053	3 169	3 189
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	64	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1 068	2 614	3 251	4 262	4 776	0	0	0	0	0
4100 Recurrent taxes on immovable property	182	443	588	789	927	..	..	..	..	..
4200 Recurrent taxes on net wealth	809	1 873	2 393	3 091	3 401	..	..	..	..	..
4300 Estate, inheritance and gift taxes	27	89	79	124	149	..	..	..	..	..
4400 Taxes on financial and capital transactions	50	42	38	52	60	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	168	153	206	240	..	..	..	..	..
5000 Taxes on goods and services	22	97	78	133	155	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	17	55	26	63	67	..	..	..	..	..
5110 General taxes	0	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	17	29	20	15	18	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	25	6	48	50	..	..	..	..	..
5200 Taxes on use of goods and perform activities	5	42	52	70	87	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	164	223	569	569	0	0	0	0	0
6100 Paid solely by business	..	49	67	277	273	..	..	..	..	..
6200 Other	..	115	156	292	297	..	..	..	..	..
Total tax revenue	7 493	18 451	21 643	27 813	29 275	8 111	27 831	32 318	44 073	44 998
.. Not available
StatLink https://doi.org/10.1787/888934058293

Table 6.46. Turkey, tax revenues by sub-sectors of government
Million TRY
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	433	30 324	104 699	145 307	..	..	..	..	..
1100 Of individuals	..	330	20 458	75 426	98 935	..	..	..	..	..
1200 Corporate	..	103	9 866	29 272	46 372	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	49	3 626	20 211	24 620	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	1	78	379	630	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	29	3 548	19 832	23 990	..	..	..	..	..
4500 Non-recurrent taxes	..	19	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	574	71 956	231 227	299 432	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	567	69 266	222 702	289 671	..	..	..	..	..
5110 General taxes	..	475	30 343	107 451	137 136	..	..	..	..	..
5120 Taxes on specific goods and services	..	92	38 923	115 251	152 534	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	8	2 691	8 526	9 761	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	259	4 181	3 779	3 838	..	..	..	..	..
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	259	4 181	3 779	3 838	..	..	..	..	..
Total tax revenue	..	1 316	110 088	359 915	473 197	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	..	63	4 011	14 445	19 999	..	0	0	0	0
1100 Of individuals	..	48	2 706	10 330	13 465	..	..	..	..	..
1200 Corporate	..	15	1 305	4 116	6 534	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	212	35 321	170 282	226 720
2100 Employees	..	..	..	..	..	..	82	12 128	64 214	86 410
2200 Employers	..	..	..	..	..	..	110	16 132	95 067	128 331
2300 Self-employed or non-employed	..	..	..	..	..	..	19	7 061	11 001	11 979
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	0	0	0	0
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	4	1 627	8 371	10 237	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	0	1 148	5 882	6 809	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	10	56	88	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	4	469	2 433	3 341	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	84	5 649	28 737	36 825	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	82	5 295	27 560	35 264	..	..	..	..	..
5110 General taxes	..	69	4 014	13 619	18 543	..	..	..	..	..
5120 Taxes on specific goods and services	..	13	1 281	13 940	16 721	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	1	354	1 177	1 560	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	73	721	4 971	6 429	..	0	0	0	0
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	73	721	4 971	6 429	..	..	..	..	..
Total tax revenue	..	224	12 008	56 525	73 490	..	212	35 321	170 282	226 720
.. Not available
StatLink https://doi.org/10.1787/888934058312

Table 6.47. United Kingdom, tax revenues by sub-sectors of government
Million GBP
	Central government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	16 716	92 147	177 672	214 870	243 181	..	..	..	..	..
1100 Of individuals	14 936	71 973	130 135	168 873	185 560	..	..	..	..	..
1200 Corporate	2 310	20 174	47 537	45 997	57 621	..	..	..	..	..
1300 Unallocable between 1100 and 1200	-530	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	-1	0	0	0	1 842	..	..	..	..	..
4000 Taxes on property	619	15 730	32 583	46 620	52 423	..	..	..	..	..
4100 Recurrent taxes on immovable property	44	12 369	19 523	28 389	29 942	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	307	1 441	3 150	4 442	5 382	..	..	..	..	..
4400 Taxes on financial and capital transactions	266	1 920	9 910	13 789	17 099	..	..	..	..	..
4500 Non-recurrent taxes	2	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	8 982	85 507	135 553	201 066	217 255	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	8 502	81 175	130 157	193 623	209 473	..	..	..	..	..
5110 General taxes	3 515	47 539	83 444	129 443	141 336	..	..	..	..	..
5120 Taxes on specific goods and services	4 987	33 636	46 713	64 180	68 137	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	698	4 332	5 396	7 443	7 782	..	..	..	..	..
5300 Unallocable between 5100 and 5200	-218	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	26 316	193 384	345 808	462 556	514 701	..	..	..	..	..
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	0	0	0	0	0	0	0	0	0	0
1200 Corporate	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	6 540	44 397	84 459	114 067	130 595
2100 Employees	..	..	..	..	..	2 562	18 646	35 159	44 454	50 411
2200 Employers	..	..	..	..	..	4 068	24 210	46 475	66 491	76 748
2300 Self-employed or non-employed	..	..	..	..	..	195	1 541	2 825	3 122	3 436
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	-285	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	4 127	9 303	21 255	29 943	33 132	0	0	0	0	0
4100 Recurrent taxes on immovable property	3 978	9 303	21 255	29 796	32 857	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	147	275	..	..	..	..	..
4600 Other recurrent taxes on property	149	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	0	0	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	4 127	9 303	21 255	29 943	33 132	6 540	44 397	84 459	114 067	130 595
.. Not available
Note: Excluding customs duties collected on behalf of the European Union.
StatLink https://doi.org/10.1787/888934058331

Table 6.48. United States, tax revenues by sub-sectors of government
Million USD
	Federal government					State/Regional
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	163 072	750 144	1 268 412	1 880 845	1 923 455	25 509	157 598	275 728	390 538	396 851
1100 Of individuals	122 386	594 213	948 921	1 551 242	1 638 812	..	128 429	226 576	342 445	352 391
1200 Corporate	40 686	155 931	319 490	329 603	284 643	..	29 169	49 152	48 093	44 460
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	1 745	2 050
4000 Taxes on property	4 613	14 948	24 989	20 191	273 151	3 284	16 880	28 808	28 998	31 868
4100 Recurrent taxes on immovable property	0	0	0	0	0	1 451	7 240	9 037	12 040	13 127
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	4 611	14 948	24 989	20 191	23 151	1 418	5 061	5 322	5 065	4 867
4400 Taxes on financial and capital transactions	2	0	0	0	0	415	2 386	11 711	8 246	9 897
4500 Non-recurrent taxes	0	0	0	0	250 000	0	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	0	2 193	2 738	3 647	3 977
5000 Taxes on goods and services	20 773	75 553	99 411	140 371	131 464	52 032	232 033	377 795	499 671	524 112
5100 Taxes on production, sale, transfer, etc	20 442	75 553	99 411	140 371	131 464	43 960	200 495	323 137	435 708	458 668
5110 General taxes	0	0	0	0	0	24 916	135 132	218 917	287 573	302 626
5120 Taxes on specific goods and services	20 442	75 553	99 411	140 371	131 464	19 044	65 363	104 220	148 135	156 042
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	331	0	0	0	0	8 072	31 538	54 658	63 963	65 444
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	188 458	840 645	1 392 812	2 041 407	2 328 070	80 825	406 511	682 331	920 952	954 881
	Local government					Social Security Funds
	1975	1995	2005	2015	2017	1975	1995	2005	2015	2017
1000 Taxes on income, profits and capital gains	2 635	15 795	28 272	40 049	42 787	0	0	0	0	0
1100 Of individuals	..	13 308	22 481	31 841	34 315	..	..	..	..	..
1200 Corporate	..	2 487	5 791	8 208	8 472	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	85 039	510 476	831 410	1 126 111	1 204 453
2100 Employees	..	..	..	..	..	36 382	221 800	362 829	502 663	542 924
2200 Employers	..	..	..	..	..	45 241	261 805	423 936	562 307	598 241
2300 Self-employed or non-employed	..	..	..	..	..	3 416	26 871	44 645	61 141	63 288
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	0	0	0	0	0
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	50 040	197 392	359 344	486 957	532 699	0	0	0	0	0
4100 Recurrent taxes on immovable property	50 040	195 339	342 203	475 711	519 094	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	30	114	138	100	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	50	13 570	6 303	8 262	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	1 973	3 457	4 805	5 243	..	..	..	..	..
5000 Taxes on goods and services	8 389	57 507	108 696	150 006	164 448	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	6 518	42 269	76 976	117 029	127 685	..	..	..	..	..
5110 General taxes	4 322	29 316	53 842	84 688	93 074	..	..	..	..	..
5120 Taxes on specific goods and services	2 196	12 953	23 134	32 341	34 611	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	1 871	15 238	31 720	32 977	36 763	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	61 064	270 695	496 313	677 012	739 934	85 039	510 476	831 410	1 126 111	1 204 453
.. Not available
StatLink https://doi.org/10.1787/888934058350