Details of Tax Revenue - Brazil
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Americas Desk: dev.americas@oecd.org
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Revenue Statistics in Latin America and the Caribbean

Revenue Statistics in LAC Countries is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) , the Inter-American Center for Tax Administrations (CIAT) and the Interamerican Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 25 Latin American and Caribbean economies, two of which (Chile and Mexico) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2017), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show total tax revenue data and by tax as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values
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Secretaria da Receita Federal (Ministry of Finance) in Carga Tributária no Brasil.
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Year ending 31st December.

The data are on a cash basis.

Heading 1100: In this edition, taxes on income and profits collected by the state and local governments have been attributed to the central government. In previous editions these were attributed to state and local governments when they in fact pertained to the central government.

1300: In this edition, an improved breakdown on unallocable income taxes is provided.

Headings 5111 and 5121: From 2007 to 2011, a portion of the IPI (Industrial Products Tax) is levied separately as an excise tax on automobiles,beverages, and tobacco products.

Headings 3000, 5112 and 6200: For years prior to 2000 the PASEP (Program of Formation of the Patrimony of the Public Servants) contributions are combined with PIS (Social Integration Program) contributions in heading 5112.

Headings 5111 and 5121: From 2007 to 2011, a portion of the IPI (Industrial Products Tax) is levied separately as an excise tax on automobiles,beverages, and tobacco products.

Heading 6100: From 2008 FUNDAF (Special Fund for Development and Improvement of Auditing Activities) contributions are included in heading 6200.

Heading 5200: From 2009, taxes paid by households: motor vehicles are included in heading 6200.
Details of Tax Revenue - BrazilContact person/organisation
Americas Desk: dev.americas@oecd.org
Name of collection/source
Revenue Statistics in Latin America and the Caribbean

Revenue Statistics in LAC Countries is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) , the Inter-American Center for Tax Administrations (CIAT) and the Interamerican Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 25 Latin American and Caribbean economies, two of which (Chile and Mexico) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2017), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show total tax revenue data and by tax as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values
Direct source
Secretaria da Receita Federal (Ministry of Finance) in Carga Tributária no Brasil.
Unit of measure usedBrazilian RealPower codeMillionsDate last updated
27-03-2018
Link to Release calendar
This data is released at the same time as the annual OECD Revenue Statistics in Latin America and the Caribbean. The latest edition became available in March, 2018.

Revenue Statistics in Latin America and the Caribbean
Revenue Statistics in Latin America and the Caribbeanhttp://www.oecd.org/ctp/revenue-statistics-in-latin-america-and-the-caribbean-24104736.htm
Key statistical concept
Year ending 31st December.

The data are on a cash basis.

Heading 1100: In this edition, taxes on income and profits collected by the state and local governments have been attributed to the central government. In previous editions these were attributed to state and local governments when they in fact pertained to the central government.

1300: In this edition, an improved breakdown on unallocable income taxes is provided.

Headings 5111 and 5121: From 2007 to 2011, a portion of the IPI (Industrial Products Tax) is levied separately as an excise tax on automobiles,beverages, and tobacco products.

Headings 3000, 5112 and 6200: For years prior to 2000 the PASEP (Program of Formation of the Patrimony of the Public Servants) contributions are combined with PIS (Social Integration Program) contributions in heading 5112.

Headings 5111 and 5121: From 2007 to 2011, a portion of the IPI (Industrial Products Tax) is levied separately as an excise tax on automobiles,beverages, and tobacco products.

Heading 6100: From 2008 FUNDAF (Special Fund for Development and Improvement of Auditing Activities) contributions are included in heading 6200.

Heading 5200: From 2009, taxes paid by households: motor vehicles are included in heading 6200.