4. Country tables, tax revenues, 1990-2019
In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2019.
Figures referring to 1998-99, 2001-06, 2008-09 and 2011-13 in Tables 4.1 to 4.24 have been omitted because of lack of space. Full time series can be accessed at https://stats.oecd.org/ within the theme Public Sector, Taxation and Market Regulation/Taxation/Revenue Statistics Asian and Pacific Economies.
Table 4.23. Vanuatu: Details of tax revenue | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|
Million VUV | ||||||||||
1997 | 2000 | 2007 | 2010 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | |
Total tax revenue | .. | 6 098 | 10 267 | 11 089 | 13 737 | 13 477 | 13 324 | 16 249 | 17 976 | 18 254 |
1000 Taxes on income, profits and capital gains | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1100 Of individuals | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1110 On income and profits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1120 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1200 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1210 On profits | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1220 On capital gains of corporates | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
1300 Unallocable between 1100 and 1200 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2000 Social security contributions | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2100 Employees | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2110 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2120 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2200 Employers | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2210 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2220 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2300 Self-employed or non-employed | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2310 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2320 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2400 Unallocable between 2100, 2200 and 2300 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
3000 Taxes on payroll and workforce | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | .. | 196 | 449 | 485 | 430 | 402 | 383 | 488 | 566 | 648 |
4100 Recurrent taxes on immovable property | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4110 Households | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4120 Others | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4200 Recurrent taxes on net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4300 Estate, inheritance and gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4310 Estate and inheritance taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4320 Gift taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4400 Taxes on financial and capital transactions | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4500 Other non-reccurrent taxes on property | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
4600 Other recurrent taxes on property | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5000 Taxes on goods and services | .. | 5 902 | 9 818 | 10 603 | 13 307 | 13 075 | 12 941 | 15 761 | 17 410 | 17 606 |
5100 Taxes on production, sale, transfer, etc | .. | 5 902 | 9 818 | 8 829 | 10 427 | 10 898 | 10 708 | 13 024 | 14 713 | 14 598 |
5110 General taxes on goods and services | .. | 3 441 | 5 858 | 4 301 | 5 794 | 5 769 | 5 549 | 6 912 | 8 235 | 8 134 |
5111 Value added taxes | .. | 3 441 | 5 858 | 4 301 | 5 794 | 5 769 | 5 549 | 6 912 | 8 235 | 8 134 |
5112 Sales tax | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | .. | 2 461 | 3 960 | 4 528 | 4 633 | 5 130 | 5 159 | 6 112 | 6 478 | 6 464 |
5121 Excises | .. | 76 | 554 | 1 882 | 1 976 | 2 180 | 2 219 | 2 578 | 2 784 | 2 830 |
5122 Profits of fiscal monopolies | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | .. | 2 385 | 3 406 | 2 646 | 2 657 | 2 950 | 2 940 | 3 534 | 3 694 | 3 635 |
5124 Taxes on exports | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5127 Other taxes on internat. trade and transactions | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes | .. | 0 | 0 | 0 | 0 | 0 | 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 to perform activities | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5210 Recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5211 Paid by households: motor vehicles | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5212 Paid by others: motor vehicles | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5213 Paid in respect of other goods | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5220 Non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
5300 Unallocable between 5100 and 5200 | .. | 0 | 0 | 1 774 | 2 880 | 2 177 | 2 233 | 2 737 | 2 697 | 3 008 |
6000 Other taxes | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6100 Paid solely by business | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
6200 Other | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
Source: Department of Finance and Treasury of Vanuatu. | ||||||||||
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