Source
Source Direct source Direct source Data Characteristics Data Characteristics Unit of measure used Unit of measure used Power code Power code Date last updated Date last updated Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptThe data are on a cash basis.
Heading 2000: Ukraine does not include social security contributions in its tax revenue data as the Ukrainian authorities do not consider them as taxes.
Heading "Rents and royalties": includes the categories 'rent for the use of subsoil for the extraction of mineral resources', 'rent for the use of subsoil for purposes not related to the extraction of mineral resources', 'rent for the use of radio frequency resources of Ukraine', 'rent for special use of water; 'rent for special use of forest resources' and 'rent for the transportation of oil and oil products by main oil pipelines and oil product pipelines, transit transportation of ammonia by pipelines through the territory of Ukraine'. The Ukrainian authorities consider revenues from these categories as tax revenue while the OECD Interpretative Guide considers them non-tax revenue.
The data are on a cash basis.
Heading 2000: Ukraine does not include social security contributions in its tax revenue data as the Ukrainian authorities do not consider them as taxes.
Heading "Rents and royalties": includes the categories 'rent for the use of subsoil for the extraction of mineral resources', 'rent for the use of subsoil for purposes not related to the extraction of mineral resources', 'rent for the use of radio frequency resources of Ukraine', 'rent for special use of water; 'rent for special use of forest resources' and 'rent for the transportation of oil and oil products by main oil pipelines and oil product pipelines, transit transportation of ammonia by pipelines through the territory of Ukraine'. The Ukrainian authorities consider revenues from these categories as tax revenue while the OECD Interpretative Guide considers them non-tax revenue.