Revenue Statistics in Asian and Pacific Economies 2019

Foreword
Acknowledgements
Table of contents
Executive summary
	Tax-to-GDP ratios in Asian and Pacific economies
	Tax structures in Asian and Pacific economies
	Non-tax revenues in selected Pacific economies
	Special feature: Tax administration operations
Chapter 1 Tax revenue trends in Asian and Pacific economies
	1.1. Tax ratios
		Tax-to-GDP ratios in 2017
			Figure 1.1. Tax-to-GDP ratios in Asian and Pacific Economies, 2017
			Figure 1.2. Tax-to-GDP ratios and GDP per capita (in PPP) in Asian and Pacific economies, Latin America and the Caribbean, OECD and African countries, 2017
			Box 1.1. Enhancing domestic resource mobilisation in Small Island Developing States through revenue statistics
			Figure 1.3. Annual changes in tax-to-GDP ratios
			Figure 1.4. Net changes in tax-to-GDP ratios between 2016 and 2017
			Figure 1.5. Changes in tax-to-GDP ratios, 2007-17 and 2012-17
			Figure 1.6. Net changes in tax-to-GDP ratios between 2007 and 2017
			Figure 1.7. Tax structures as percentage of GDP, 2017
	1.2. Tax structures
		Tax structures in 2017 and evolution since 2007
			Figure 1.8. Tax structures as percentage of total tax revenue, 2017
			Figure 1.9. Revenue from value added tax and other taxes on goods and services
			Figure 1.10. Changes in revenue from value added tax and other taxes on goods and services
			Figure 1.11. Revenue from corporate income tax and personal income tax
			Figure 1.12. Changes in revenue from corporate income tax and personal income tax
			Box 1.2. VAT revenue ratios in Asian countries
				Figure 1.13. VAT revenue ratio (VRR) in Asian countries, 2016
	1.3. Taxes by level of government
		Table 1.1. Attribution of tax revenues to sub-sectors of general government
	1.4. Non-tax revenues in selected Pacific economies
		Non-tax revenues as a percentage of GDP
			Table 1.2. Non-tax revenue of main headings as percentage of GDP in selected Pacific economies, 2007-2017
		Structure of non-tax revenues
			Table 1.3. Non-tax revenue of main headings as percentage of total non-tax revenues in selected Pacific economies, 2017
	Notes
	References
Chapter 2 Special feature: Tax administration operations
	Figure 2.1. Functions of tax administration
	2.1. Registration and taxpayer identification
	2.2. Taxpayer services
	2.3. Tax return and tax payment processing
	2.4. Verification activities
	2.5. Taxpayer disputes
	2.6. Collection of tax payments, including enforced debt collection
	Notes
	References
Chapter 3 Tax levels and tax structure, 1990-2017
	Comparative tables, 1990-2017
		Table 3.1. Total tax revenue as percentage of GDP, 1990-2017
		Table 3.2. Tax revenue of main headings as percentage of GDP, 2017
		Table 3.3. Tax revenue of main headings as percentage of total taxation, 2017
		Table 3.4. Taxes on income and profits (1000) as percentage of GDP
		Table 3.5. Taxes on income and profits (1000) as percentage of total taxation
		Table 3.6. Social security contributions (2000) as percentage of GDP
		Table 3.7. Social security contributions (2000) as percentage of total taxation
		Table 3.8. Taxes on property (4000) as percentage of GDP
		Table 3.9. Taxes on property (4000) as percentage of total taxation
		Table 3.10. Taxes on goods and services (5000) as percentage of GDP
		Table 3.11. Taxes on goods and services (5000) as percentage of total taxation
		Table 3.12. Taxes on general consumption (5110) as percentage of GDP
		Table 3.13. Taxes on general consumption (5110) as percentage of total taxation
		Table 3.14. Taxes on specific goods and services (5120) as percentage of GDP
		Table 3.15. Taxes on specific goods and services (5120) as percentage of total taxation
		Table 3.16. Gross domestic product for tax reporting years at market prices, national currency
		Table 3.17. Gross domestic product for tax reporting years at market prices, in millions of US Dollars at market exchange rates
		Table 3.18. Total tax revenue in millions of US dollars at market exchange rates
		Table 3.19. Exchange rates used, national currency per US dollar
Chapter 4 Country tables, tax revenues, 1997-2017
	Country tax revenue tables, 1997-2017
		Table 4.1. Australia
		Table 4.2. Cook Islands
		Table 4.3. Fiji
		Table 4.4. Indonesia
		Table 4.5. Japan
		Table 4.6. Kazakhstan
		Table 4.7. Korea
		Table 4.8. Malaysia
		Table 4.9. New Zealand
		Table 4.10. Papua New Guinea
		Table 4.11. Philippines
		Table 4.12. Samoa
		Table 4.13. Singapore
		Table 4.14. Solomon Islands
		Table 4.15. Thailand
		Table 4.16. Tokelau
		Table 4.17. Vanuatu
Chapter 5 Country tables, non-tax revenues 2007-2017
	Non-tax revenue tables, 2007-2017
		Table 5.1. Total non-tax revenue as percentage of GDP in selected Pacific economies, 2007-17
		Table 5.2. Non-tax revenue of main headings as percentage of GDP in selected Pacific economies, 2017
		Table 5.3. Non-tax revenue of main headings as percentage of total non-tax revenues in selected Pacific economies, 2017
		Table 5.4. Total non-tax revenue in selected Pacific economies in millions of US dollars at market exchange rates
		Table 5.5. Cook Islands
		Table 5.6. Papua New Guinea
		Table 5.7. Samoa
		Table 5.8. Tokelau
		Table 5.9. Vanuatu
Annex A The OECD Classification of Taxesand Interpretative Guide
	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 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
		Supra-national authorities
		Criteria to be used for the attribution of tax revenues
		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
Annex B Interpretative guide to non-tax revenue
	B.1. Coverage
	B.2. Grants
	B.3. Property income
	B.4. Sales of goods and services
	B.5. Fines, penalties and forfeits
	B.6. Other social contributions
	B.7. Miscellaneous and unidentified revenue
	Notes