Concepts & Classifications
Concepts & Classifications Key statistical concept Key statistical conceptThe 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 Other manipulationsThe 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 for:
- France from 1992,
- Luxembourg from 2013,
- Poland from 1995 to 2019
This reduction has been allocated between tax headings in proportion to their tax revenues at the level of government against which these transfers were recorded.
In the case of:
- Austria from 2020,
- Belgium from 1995,
- Denmark from 1971
- Lithuania for 1999
- Switzerland from 1990
The capital transfers were instead subtracted directly from the specific taxes to which they relate.
Germany: From 1991 the figures relate to the united Germany.
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 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 for:
- France from 1992,
- Luxembourg from 2013,
- Poland from 1995 to 2019
This reduction has been allocated between tax headings in proportion to their tax revenues at the level of government against which these transfers were recorded.
In the case of:
- Austria from 2020,
- Belgium from 1995,
- Denmark from 1971
- Lithuania for 1999
- Switzerland from 1990
The capital transfers were instead subtracted directly from the specific taxes to which they relate.
Germany: From 1991 the figures relate to the united Germany.