The classification of taxes
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The term “taxes” in this publication refers to compulsory, unrequited payments to general government. Taxes are “unrequited” in the sense that the benefits provided by governments to taxpayers are not normally allocated in proportion to their payments, as outlined in the OECD Interpretative Guide.

The OECD methodology classifies a tax according to its base: income, profits and capital gains; payroll; property; goods and services; and other taxes. Compulsory social security contributions paid to general government are also treated as taxes, and are classified under a separate heading.

Detailed information on the tax concept, the classification of taxes and the accrual basis of reporting is set out in the Interpretative Guide in Annex A of the publication.
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Treatment of capital transfers.

The treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues.

This applies to the following countries

  • Denmark from 1971
  • France from 1992,
  • Lithuania for 1999
  • Spain from 1995,
  • Switzerland from 1990

Germany: From 1991 the figures relate to the united Germany.

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Treatment of capital transfers.

The treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues.

This applies to the following countries

  • Denmark from 1971
  • France from 1992,
  • Lithuania for 1999
  • Spain from 1995,
  • Switzerland from 1990

Germany: From 1991 the figures relate to the united Germany.

The classification of taxesItem coverage
The term “taxes” in this publication refers to compulsory, unrequited payments to general government. Taxes are “unrequited” in the sense that the benefits provided by governments to taxpayers are not normally allocated in proportion to their payments, as outlined in the OECD Interpretative Guide.

The OECD methodology classifies a tax according to its base: income, profits and capital gains; payroll; property; goods and services; and other taxes. Compulsory social security contributions paid to general government are also treated as taxes, and are classified under a separate heading.

Detailed information on the tax concept, the classification of taxes and the accrual basis of reporting is set out in the Interpretative Guide in Annex A of the publication.

Key statistical concept
Treatment of capital transfers.

The treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues.

This applies to the following countries

  • Denmark from 1971
  • France from 1992,
  • Lithuania for 1999
  • Spain from 1995,
  • Switzerland from 1990

Germany: From 1991 the figures relate to the united Germany.

Other manipulations
Treatment of capital transfers.

The treatment of the capital transfers that some countries make to account for taxes that have been assessed but not collected. The capital transfer has been subtracted from the total tax revenue and this reduction has been allocated between tax headings in proportion to their tax revenues.

This applies to the following countries

  • Denmark from 1971
  • France from 1992,
  • Lithuania for 1999
  • Spain from 1995,
  • Switzerland from 1990

Germany: From 1991 the figures relate to the united Germany.