Revenue Statistics 2019

Foreword
Acknowledgements
Executive Summary
	Tax levels in 2018
	Tax structure in 2017
	Changes by level of government
	Environmentally related tax revenues in OECD countries
Introduction
	Notes
1 Tax revenue trends 1965-2018
	Tax-to-GDP ratios
		Tax ratios for 2018 (provisional data)
		Tax-to-GDP ratios for 2017 (final data)
		Tax ratio changes between 1965 and 2017
	Tax structures
		Taxes on income and profits
		Social security contributions
		Property taxes
		Consumption taxes
	Taxes by level of government
		Revenues of sub-national governments
		Composition of central and sub central revenues
	Non-wastable tax credits
2 Special feature: Identifying environmentally-related tax revenues in Revenue Statistics
	Introduction
	Definition of taxes and environmentally-related taxes
		Identifying environmentally related taxes in Revenue Statistics
	Existing sources of data on environmentally related tax revenue
		Revenue Statistics
		OECD PINE database
		EUROSTAT National Tax Lists
	Identifying environmentally related taxes in Revenue Statistics
		Environmentally related tax revenue data reported to Revenue Statistics and PINE
		Challenges and correspondence found
		Calculation of country-level statistics
	Trends in environmentally related taxes in OECD countries
	Conclusion
	References
		Annex 2.A. List of environmentally related tax bases
		Annex 2.B. Correspondence table (example)
		Notes
3 Tax Levels and Tax Structures, 1965-2018
4 Country tables, 1990-2017
	4.1. Tax revenue and % of GDP by selected tax category and by level of government
	4.2. Memorandum tables
5 Detailed country tables, 1965-2017
	5.1. Tax revenues
	5.2. Memorandum tables
6 Tax revenues by subsectors of general government
	6.1. Comparative tables 1975, 1995, 2000 and 2017
	6.2. Country tables 1975, 1985, 1995, 2005 and 2017
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 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 property16
		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
		Supra-national Authorities
		Levies paid by member states of the European Union
	A.13 Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes
	Notes