Source
Source Contact person/organisation Contact person/organisationIn this dataset, almost all OECD countries compile their data according to 2008 System of National Account (SNA).
The link to the file "ANA_changes.xls" is available for users to provide more information on where OECD countries and non member countries stand regarding the change over the 2008 SNA.
The readers' guide gives general information on the dataset and withheld criteria for this dataset.
Data Characteristics Data Characteristics Other data characteristics Other data characteristicsIn the SNA, taxes are compulsory unrequited payments, in cash or in kind, made by institutional units to the general government exercising its sovereign powers, or to a supranational authority. They generally constitute the major part of government revenue in most countries. Social security contributions, which although being compulsory payments to general government, are not treated as taxes in the SNA because the receipt of social security benefits depends, in most countries, upon appropriate contributions having been made, even though the size of the benefits is not necessarily related to the amount of the contributions. However, many policy makers and users prefer to define taxes to include social security contributions. Indeed this is the basis of tax measures used in the OECD Revenue Statistics publication. This partly reflects the fact that the contributions to general government are compulsory but also because not all countries operate social security schemes, choosing instead to finance social benefits paid by government through other taxes or revenue (see also D61RS13S, Social contributions).
From a practical policy perspective, definitions of taxes that include social security contributions are generally preferred. This section however focuses on the SNA definition.
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptDefinition
The SNA describes three categories of taxes:
- The first category, taxes on production and imports, historically referred to as indirect taxes, is broken down into two components in the SNA: taxes on products, such as VAT, and other taxes on production such as taxes on the ownership or use of land, buildings or other assets used in production or on labour employed (payroll tax).
- The second category, current taxes on income, wealth, etc., consists mainly of taxes levied on the incomes of households and corporations. The category is not described simply as "current taxes on income and wealth" because it also includes periodic taxes on households that are assessed neither on the income nor the wealth of the household or its members, for example, poll taxes.
- The final category, capital taxes, consists of taxes levied at irregular and very infrequent intervals on the values of assets or net worth owned by or transferred between units, such as inheritance taxes and betterment levies, e.g. taxes on the increase in the value of land resulting from planning permission.
Other manipulations Other manipulationsDefinition of taxes used in OECD Revenue Statistics
The Revenue Statistics definition differs from the SNA in the following respects:
- Includes social contributions paid to government.
- Adopts different views on whether some fees and licenses at the margin are taxes.
- Excludes imputed taxes/subsidies related to the operation of official multiple exchange rates.
- Nets off some tax credits within overall taxes that the SNA records as government expenditure.
Other Aspects Other Aspects Recommended uses and limitations Recommended uses and limitationsComparability
Generally the comparability of taxes across countries is good but the rules that delineate taxes from revenues, (typically those relating to fees/licenses) may at the margin, cause some comparability issues. In general, if the issue of a licence involves little work by government the related fee should be recorded as a tax. But if government provides some service associated with, and in proportion to the size of, the fee, it is treated as a purchase of services.
Fees for licenses to use natural resources (radio spectra, land, fishing) are nearly always recorded as rent or payments for an asset and not as taxes. But not all, e.g. licenses for recreational, as opposed to commercial, fishing. Indeed, payments by persons or households for licences to own or use vehicles or boats and for licences for recreational hunting, or fishing are treated as taxes. Fees for licenses to engage in a specific activity (e.g. to operate a taxi or casino) are generally treated as a tax. Payments for all other kinds of licences (e.g. driving, firearm) or fees to government (e.g. passports) are generally but not universally treated as payments for services.
The chart shows general government revenue (taxes plus other government receipts/revenues) = general government expenditure +/(-) net lending (borrowing), as a percentage of GDP.
Data are on a fiscal year basis for Japan.
In this dataset, almost all OECD countries compile their data according to 2008 System of National Account (SNA).
The link to the file "ANA_changes.xls" is available for users to provide more information on where OECD countries and non member countries stand regarding the change over the 2008 SNA.
The readers' guide gives general information on the dataset and withheld criteria for this dataset.
In the SNA, taxes are compulsory unrequited payments, in cash or in kind, made by institutional units to the general government exercising its sovereign powers, or to a supranational authority. They generally constitute the major part of government revenue in most countries. Social security contributions, which although being compulsory payments to general government, are not treated as taxes in the SNA because the receipt of social security benefits depends, in most countries, upon appropriate contributions having been made, even though the size of the benefits is not necessarily related to the amount of the contributions. However, many policy makers and users prefer to define taxes to include social security contributions. Indeed this is the basis of tax measures used in the OECD Revenue Statistics publication. This partly reflects the fact that the contributions to general government are compulsory but also because not all countries operate social security schemes, choosing instead to finance social benefits paid by government through other taxes or revenue (see also D61RS13S, Social contributions).
From a practical policy perspective, definitions of taxes that include social security contributions are generally preferred. This section however focuses on the SNA definition.
Definition
The SNA describes three categories of taxes:
- The first category, taxes on production and imports, historically referred to as indirect taxes, is broken down into two components in the SNA: taxes on products, such as VAT, and other taxes on production such as taxes on the ownership or use of land, buildings or other assets used in production or on labour employed (payroll tax).
- The second category, current taxes on income, wealth, etc., consists mainly of taxes levied on the incomes of households and corporations. The category is not described simply as "current taxes on income and wealth" because it also includes periodic taxes on households that are assessed neither on the income nor the wealth of the household or its members, for example, poll taxes.
- The final category, capital taxes, consists of taxes levied at irregular and very infrequent intervals on the values of assets or net worth owned by or transferred between units, such as inheritance taxes and betterment levies, e.g. taxes on the increase in the value of land resulting from planning permission.
Definition of taxes used in OECD Revenue Statistics
The Revenue Statistics definition differs from the SNA in the following respects:
- Includes social contributions paid to government.
- Adopts different views on whether some fees and licenses at the margin are taxes.
- Excludes imputed taxes/subsidies related to the operation of official multiple exchange rates.
- Nets off some tax credits within overall taxes that the SNA records as government expenditure.
Comparability
Generally the comparability of taxes across countries is good but the rules that delineate taxes from revenues, (typically those relating to fees/licenses) may at the margin, cause some comparability issues. In general, if the issue of a licence involves little work by government the related fee should be recorded as a tax. But if government provides some service associated with, and in proportion to the size of, the fee, it is treated as a purchase of services.
Fees for licenses to use natural resources (radio spectra, land, fishing) are nearly always recorded as rent or payments for an asset and not as taxes. But not all, e.g. licenses for recreational, as opposed to commercial, fishing. Indeed, payments by persons or households for licences to own or use vehicles or boats and for licences for recreational hunting, or fishing are treated as taxes. Fees for licenses to engage in a specific activity (e.g. to operate a taxi or casino) are generally treated as a tax. Payments for all other kinds of licences (e.g. driving, firearm) or fees to government (e.g. passports) are generally but not universally treated as payments for services.
The chart shows general government revenue (taxes plus other government receipts/revenues) = general government expenditure +/(-) net lending (borrowing), as a percentage of GDP.
Data are on a fiscal year basis for Japan.