Revenue Statistics 2023.

Revenue Statistics 2023.

This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year's edition includes a special...

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Detalles Bibliográficos
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organization for Economic Cooperation & Development 2023.
Edición:1st ed
Colección:Revenue Statistics Series
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009786729806719
Tabla de Contenidos:
  • Intro
  • Foreword
  • Executive summary
  • Tax levels in 2022
  • Tax structures in 2021
  • Changes by level of government
  • Tax revenue buoyancy in OECD countries
  • 1 Tax revenue trends 1965-2022
  • Tax-to-GDP ratios
  • Tax ratios for 2022 (provisional data)
  • Tax-to-GDP ratios for 2021 (final data)
  • Tax ratio changes between 1965 and 2021
  • Tax structures
  • Taxes on income and profits
  • Social security contributions
  • Property taxes
  • Consumption taxes
  • Taxes by level of government
  • Revenues of sub-national government in federal and unitary countries
  • Composition of central and sub-central government revenues
  • Revenues paid to a supranational authority
  • Non-wastable tax credits
  • Financing of social security-type benefits in OECD countries
  • References
  • Notes
  • 2 Tax revenue buoyancy in OECD countries
  • Introduction
  • Introducing tax buoyancy
  • Tax revenue data in Revenue Statistics
  • Short- and long-run tax buoyancy in the OECD
  • MG estimator results
  • PMG estimator results
  • Analysing the results
  • Results using real rather than nominal data
  • The evolution of tax buoyancy in OECD countries
  • Interaction between tax buoyancy and other socio-economic factors
  • Tax buoyancy under different economic conditions
  • Impact of inflation on tax buoyancy
  • Impact of population ageing on tax buoyancy
  • Conclusion
  • References
  • Annex 2.A. Country-specific tax buoyancy estimates
  • Notes
  • 3 Tax levels and tax structures, 1965-2022
  • 4 Country tables, 1990-2021
  • Tax revenue and % of GDP by selected tax category and by level of government
  • Memorandum tables
  • 5 Detailed country tables, 1965-2021
  • Tax revenues
  • Memorandum tables
  • 6 Tax revenues by subsectors of general government
  • Country tables 1975, 1995, 2005, 2015 and 2021
  • Annex A. The OECD classification of taxes and interpretative guide.
  • Table of Contents
  • A.1 The OECD Classification of Taxes
  • A.2 Coverage
  • General criteria
  • Social security contributions
  • Fees, user charges and licence fees
  • Royalties
  • Fines and penalties
  • A.3 Basis of reporting
  • Accrual or cash reporting
  • The distinction between tax and expenditure provisions
  • Calendar and fiscal years
  • A.4 General classification criteria
  • The main classification criteria
  • Classification of taxpayers
  • Surcharges
  • Unidentifiable tax receipts and residual sub-headings
  • A.5 Commentaries on items of the list
  • 1000 - Taxes on income, profits and capital gains
  • Treatment of credits under imputation systems
  • 1120 and 1220 - Taxes on capital gains
  • 2000 - Social security contributions
  • 3000 - Taxes on payroll and workforce
  • 4000 - Taxes on property
  • 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 - Other non-recurrent taxes on property
  • 4600 - Other recurrent taxes on property
  • 5000 - Taxes on goods and services
  • 5100 - Taxes on the production, sale, transfer, leasing and delivery of goods and rendering of services
  • 5110 - General taxes on goods and services
  • 5111 - Value-added taxes
  • 5112 - Sales taxes
  • 5113 - Turnover and other general taxes on goods and services
  • 5120 - Taxes on specific goods and services
  • 5121 - Excises
  • 5122 - Profits of fiscal monopolies
  • 5123 - Customs and other import duties
  • 5124 - Taxes on exports
  • 5125 - Taxes on investment goods
  • 5126 - Taxes on specific services
  • 5127 - Other taxes on international trade and transactions
  • 5128 - Other taxes on specific goods and services
  • 5200 - Taxes on use of goods or on permission to use goods or perform activities.
  • 5210 - Recurrent taxes on use of goods and on permission to use goods or perform activities
  • 5220 - Non-recurrent taxes on use of goods and on permission to use goods or perform activities
  • 6000 - Other taxes
  • A.6 Conciliation with National Accounts
  • A.7 Memorandum item on the financing of social security benefits
  • A.8 Memorandum item on identifiable taxes paid by government
  • A.9 Relation of OECD classification of taxes to national accounting systems
  • A.10 The OECD classification of taxes and the International Monetary Fund (GFS) system
  • A.11 Comparison of the OECD classification of taxes with other international classifications
  • A.12 Attribution of tax revenues by sub-sectors of general government
  • Sub-sectors of general government to be identified
  • Supranational Authorities
  • Criteria to be used for the attribution of tax revenues
  • Notes.

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