Revenue Statistics in Africa
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Source
Source Contact person/organisation Contact person/organisationAfrica Desk: dev.africa@oecd.org
Direct source Direct sourceEswatini Revenue Authority.
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Lilangeni
Power code Power code
Millions
Variables collected Variables collectedRevenue Statistics in Africa, a collaboration of the AU, ATAF and the OECD, presents a unique set of detailed and internationally comparable tax and non-tax revenue data in a common format. The classifications and definitions used for this data are consistent with those used in Revenue Statistics, in Revenue Statistics in Latin America and the Caribbean, and Revenue Statistics in Asian Countries. It also provides a conceptual framework defining which government receipts should be regarded as taxes and classifies different types of revenues. Comparable tables show revenue data by type in US dollars, as a percentage of GDP, and, for the different types of revenues, as a share of total taxation and total non-tax revenues. Detailed country tables show information in national currency values. Unless otherwise noted, all revenue data are on a cash basis.
Date last updated Date last updated31-10-2018
Link to Release calendar Link to Release calendarRevenue Statistics in Africa publication[Link]
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptEswatini was referred to as Swaziland in the first two editions of Revenue Statistics in Africa.
Data are reported on a fiscal year basis beginning 1st April. For example, the data for 2016 data represent April 2016 to March 2017.
The data are on a cash basis.
Revenues from motor vehicle licences, the change of ownership fees and the registration of new motor vehicles are considered as tax revenue under the OECD classification as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid by households: motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from business and sundry licences are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid on use of goods and perform activities other than on motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from the registrations of specific goods (e.g. firearms) are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5220 (Non-recurrent taxes on use of goods and perform activities). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from the education loans’ repayments do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guide in Annex B.
NTR_D_L04_SWZ: Revenue from PAYE Penalties, tax interests and penalties on taxes are considered as non-tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A. The national classification of Eswatini classifies it as tax revenues.
Data are reported on a fiscal year basis beginning 1st April. For example, the data for 2016 data represent April 2016 to March 2017.
The data are on a cash basis.
Revenues from motor vehicle licences, the change of ownership fees and the registration of new motor vehicles are considered as tax revenue under the OECD classification as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid by households: motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from business and sundry licences are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid on use of goods and perform activities other than on motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from the registrations of specific goods (e.g. firearms) are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5220 (Non-recurrent taxes on use of goods and perform activities). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from the education loans’ repayments do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guide in Annex B.
NTR_D_L04_SWZ: Revenue from PAYE Penalties, tax interests and penalties on taxes are considered as non-tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A. The national classification of Eswatini classifies it as tax revenues.
Africa Desk: dev.africa@oecd.org
Eswatini Revenue Authority.
Revenue Statistics in Africa, a collaboration of the AU, ATAF and the OECD, presents a unique set of detailed and internationally comparable tax and non-tax revenue data in a common format. The classifications and definitions used for this data are consistent with those used in Revenue Statistics, in Revenue Statistics in Latin America and the Caribbean, and Revenue Statistics in Asian Countries. It also provides a conceptual framework defining which government receipts should be regarded as taxes and classifies different types of revenues. Comparable tables show revenue data by type in US dollars, as a percentage of GDP, and, for the different types of revenues, as a share of total taxation and total non-tax revenues. Detailed country tables show information in national currency values. Unless otherwise noted, all revenue data are on a cash basis.
31-10-2018
Revenue Statistics in Africa publication[Link]
Eswatini was referred to as Swaziland in the first two editions of Revenue Statistics in Africa.
Data are reported on a fiscal year basis beginning 1st April. For example, the data for 2016 data represent April 2016 to March 2017.
The data are on a cash basis.
Revenues from motor vehicle licences, the change of ownership fees and the registration of new motor vehicles are considered as tax revenue under the OECD classification as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid by households: motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from business and sundry licences are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid on use of goods and perform activities other than on motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from the registrations of specific goods (e.g. firearms) are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5220 (Non-recurrent taxes on use of goods and perform activities). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from the education loans’ repayments do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guide in Annex B.
NTR_D_L04_SWZ: Revenue from PAYE Penalties, tax interests and penalties on taxes are considered as non-tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A. The national classification of Eswatini classifies it as tax revenues.
Data are reported on a fiscal year basis beginning 1st April. For example, the data for 2016 data represent April 2016 to March 2017.
The data are on a cash basis.
Revenues from motor vehicle licences, the change of ownership fees and the registration of new motor vehicles are considered as tax revenue under the OECD classification as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid by households: motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from business and sundry licences are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5211 (Recurrent taxes paid on use of goods and perform activities other than on motor vehicles). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from the registrations of specific goods (e.g. firearms) are considered as tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A and are classified under heading 5220 (Non-recurrent taxes on use of goods and perform activities). The national classification of Eswatini classifies these revenues as non-tax revenues.
The revenues from the education loans’ repayments do not represent an increase of net worth resulting from a transaction and therefore are not considered as revenues under the OECD classification, as set out in the Interpretative Guide in Annex B.
NTR_D_L04_SWZ: Revenue from PAYE Penalties, tax interests and penalties on taxes are considered as non-tax revenue under the OECD classification, as set out in the Interpretative Guide in Annex A. The national classification of Eswatini classifies it as tax revenues.