Revenue Statistics in Asia and the Pacific 2021

4. Country tables, tax revenues, 1990-2019

Country tax revenue tables, 1990-2019

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2019.

Figures referring to 1998-99, 2001-06, 2008-09 and 2011-13 in Tables 4.1 to 4.24 have been omitted because of lack of space. Full time series can be accessed at https://stats.oecd.org/ within the theme Public Sector, Taxation and Market Regulation/Taxation/Revenue Statistics Asian and Pacific Economies.

Table 4.1. Australia: Details of tax revenue

Million AUD

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	168 582	214 752	347 545	357 958	443 049	463 350	487 078	527 181	558 453	..
1000 Taxes on income, profits and capital gains	95 367	124 427	206 134	202 184	255 966	262 357	278 764	310 041	336 239	..
1100 Of individuals	70 782	80 991	127 587	138 163	183 023	191 747	198 534	212 520	229 499	..
1110 On income and profits	69 212	80 991	127 587	138 163	183 023	191 747	198 534	212 520	229 499	..
1120 On capital gains	1 570	0	0	0	0	0	0	0	0	..
1200 Corporate	24 585	43 436	78 547	64 021	72 943	70 610	80 230	97 521	106 740	..
1210 On profits	22 253	43 436	78 547	64 021	72 943	70 610	80 230	97 521	106 740	..
Income tax on companies	21 242	42 221	76 655	62 549	71 224	68 779	78 254	95 539	104 641	..
Dividend and interest taxes	693	846	1 892	1 472	1 719	1 831	1 976	1 982	2 099	..
Other withholding taxes	318	369	0	0	0	0	0	0	0	..
1220 On capital gains	2 332	0	0	0	0	0	0	0	0	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	..
2100 Employees	0	0	0	0	0	0	0	0	0	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	11 277	9 624	16 407	18 492	22 776	23 354	23 799	25 520	26 923	..
4000 Taxes on property	15 505	18 825	31 156	33 526	45 293	49 641	52 585	52 967	53 142	..
4100 Recurrent taxes on immovable property	7 739	9 067	15 615	19 907	25 062	27 093	29 232	30 305	32 694	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
Estate duty central government	..	..	..	..	..	..	..	..	..	..
St. and loc. estate probate and succession	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	7 766	9 758	15 541	13 619	20 231	22 548	23 353	22 662	20 448	..
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	..
5000 Taxes on goods and services	46 433	61 876	93 848	103 756	119 014	127 998	131 930	138 653	142 149	..
5100 Taxes on production, sale, transfer, etc.	37 359	56 178	84 851	92 007	104 528	110 185	113 155	118 867	122 064	..
5110 General taxes	14 085	25 830	45 486	49 329	57 830	61 815	64 251	65 700	66 829	..
5111 Value added taxes	0	23 854	44 381	48 093	56 462	60 312	62 727	64 062	65 147	..
5112 Sales tax	14 085	1 976	1 105	1 236	1 368	1 503	1 524	1 638	1 682	..
5113 Other	0	0	0	0	0	0	0	0	0	..
5120 Taxes on specific goods and services	23 274	30 348	39 365	42 678	46 698	48 370	48 904	53 167	55 235	..
5121 Excise duties	14 449	19 768	24 357	26 689	24 506	22 541	22 773	23 673	24 497	..
Excises central government	13 573	19 019	23 526	25 803	23 799	21 625	21 895	22 763	23 488	..
Statutory corporate payments	258	295	231	452	209	405	335	346	446	..
Primary production charges	618	454	600	434	498	511	543	564	563	..
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	..
5123 Customs and import duties	3 637	4 606	6 070	5 828	10 884	14 046	14 196	15 690	15 944	..
Customs duties central government	3 637	4 606	6 070	5 828	10 884	14 046	14 196	15 690	15 944	..
5124 Taxes on exports	6	0	10	11	12	11	11	0	0	..
Customs duties on coal exports	0	..	0	0	0	0	0	0	0	..
Other	6	..	10	11	12	11	11	..	..	..
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	..
5126 Taxes on specific services	5 182	5 974	8 928	10 150	11 296	11 772	11 924	13 804	14 794	..
Taxes race meetings	601	300	358	366	290	257	225	265	411	..
Poker machines	1 760	2 074	3 009	3 125	3 480	3 684	3 717	3 881	3 986	..
Lotteries	330	890	1 118	1 147	1 270	1 369	1 293	1 330	1 632	..
Levies on fire insurance companies	521	574	937	1 232	739	786	803	812	806	..
Other	1 970	2 136	3 506	4 280	5 517	5 676	5 886	7 516	7 959	..
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	..
5200 Taxes on use of goods and perform activities	9 074	5 698	8 997	11 749	14 486	17 813	18 775	19 786	20 085	..
5210 Recurrent taxes	8 956	5 698	8 997	11 749	14 486	17 813	18 775	19 786	20 085	..
5211 Paid by households: motor vehicles	2 188	3 908	6 196	7 229	9 155	9 586	9 930	7 781	7 990	..
5212 Paid by others: motor vehicles	1 350	125	189	232	308	318	344	3 005	2 996	..
Fees on motor vehicle registry	1 287	0	0	0	0	0	0	1 766	1 788	..
Drivers licences	0	0	0	0	0	0	0	0	0	..
Stamp duty on vehicle registry	63	125	189	232	308	318	344	1 239	1 208	..
5213 Paid in respect of other goods	5 418	1 665	2 611	4 288	5 022	7 910	8 501	9 000	9 099	..
Broadcasting tv licences	329	210	288	150	185	128	0	52	52	..
Business franchise lic. tobac. fuel	3 992	227	0	0	0	1	0	1	0	..
Other taxes	565	1 129	2 321	4 136	4 815	7 760	8 478	8 911	9 002	..
Liquor taxes	532	97	2	1	23	22	23	36	45	..
Dog licenses	0	0	0	0	0	0	0	0	0	..
5220 Non-recurrent taxes	118	0	0	0	0	0	0	0	0	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Data are on a fiscal year basis beginning 1st July. From 1998 taxes are recorded on an accrual basis; prior to that they were on a cash basis. Direct taxes paid by public trading enterprises are excluded from receipts. The figures for total tax revenue do not match the published totals in Taxation Revenue Australia. The latter is based on an accrual IMF GFS methodology and there are some differences between that and the OECD equivalent. Heading 5213 includes radio and television licenses fees, though these are usually not regarded as a tax revenue in the OECD list. Headings for non-wastable tax credits 1110 and 1210 include the private health insurance tax offset, family benefit, baby bonus tax offsets (paid during the 2003-04 budget year), film tax offset, and research and development tax offsets. The estimation of non-wastable credits into the expenditure and transfer components is in accordance with the OECD guidelines on the treatment and the data for this memorandum item has been provided by the Australian Taxation Office.

Source: Australian Bureau of Statistics.

Statlink

Table 4.2. Bhutan: Details of tax revenue

Million BTN

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	1 209	1 851	4 613	10 816	16 718	18 518	19 649	22 404	21 746	18 398
1000 Taxes on income, profits and capital gains	648	1 217	2 547	6 925	9 610	10 337	10 355	11 167	11 240	10 941
1100 Of individuals	24	66	265	705	1 536	1 764	953	1 335	1 543	2 291
1110 On income and profits	24	66	265	705	1 536	1 764	953	1 335	1 543	..
Salary income	..	..	..	..	..	1 617	696	1 111	1 270	..
Rental income	..	..	..	..	..	32	34	37	43	..
Dividends and interest	..	..	..	..	..	92	125	106	122	..
Other income	..	..	..	..	..	23	97	80	108	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	624	1 151	2 283	6 220	8 074	8 573	9 402	9 832	9 697	8 651
1210 On profits	624	1 151	2 283	6 220	8 074	8 573	9 402	9 832	9 697	..
Corporate income tax	559	920	1 818	5 110	6 489	7 430	8 149	9 014	9 022	..
Druk Holdings and Investments (DHI)	0	0	0	1 372	1 569	..	..	..	..	..
Druk Green Power Corporation Limited (DGPC)	0	0	878	1 953	2 134	..	..	..	..	..
Bhutan Power Corporation Limited (BPC)	0	0	109	346	415	..	..	..	..	..
Others	559	920	831	1 439	2 370	..	..	..	..	..
Business income tax	65	232	465	1 110	1 585	1 143	1 254	818	674	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	13	22	58	105	32	57	-80	-9	74	-32
Health contribution	13	22	58	105	32	57	-80	-9	74	-32
4000 Taxes on property	4	5	25	6	8	67	55	34	33	27
4100 Recurrent taxes on immovable property	4	5	25	6	8	4	3	7	7	5
4110 Households	4	5	25	6	8	4	3	7	7	5
4120 Others	0	0	0	0	0	0	0	0	0	0
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	63	52	28	25	22
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	542	596	1 969	3 760	7 048	8 056	9 318	11 212	10 399	7 462
5100 Taxes on production, sale, transfer, etc	542	596	1 969	3 760	7 048	7 765	8 974	10 816	9 978	7 117
5110 General taxes on goods and services	186	309	831	1 636	3 060	3 575	3 796	4 270	4 714	4 922
5111 Value added taxes	0	0	0	0	0	0	0	0	0	0
5112 Sales tax	186	309	831	1 636	3 060	3 575	3 796	4 270	4 714	4 922
Goods and commodities	..	..	..	..	..	1 979	1 710	1 315	1 370	1 486
Beer	..	..	..	..	..	767	952	1 137	1 212	1 438
Vehicles	..	..	..	..	..	0	0	540	643	757
Petroleum products	..	..	..	..	..	234	434	414	522	296
Hotels and restaurants	..	..	..	..	..	318	393	448	500	440
Telecom services	..	..	..	..	..	178	179	223	252	323
Cement	..	..	..	..	..	50	70	92	97	97
Aerated water	..	..	..	..	..	26	35	76	94	85
Entertainment services	..	..	..	..	..	23	23	26	25	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	356	287	1 138	2 124	3 987	4 190	5 178	6 546	5 264	2 196
5121 Excises	266	130	878	1 605	2 687	2 483	3 580	4 834	3 406	803
Distillery products	104	130	153	321	481	539	663	885	906	680
Excise duty refund from India	162	0	725	1 284	2 206	1 944	2 917	3 949	2 500	123
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	65	139	237	483	1 242	1 605	1 472	1 712	1 704	1 280
Customs duty on goods and commodities and customs service charge	..	..	..	..	..	597	563	773	678	468
Fuel	..	..	..	..	..	348	411	405	525	401
Motor vehicles	..	..	..	..	..	659	499	534	501	411
5124 Taxes on exports	19	13	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	5	5	23	35	59	103	126	0	154	112
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	291	344	395	422	345
5210 Recurrent taxes	..	..	..	..	..	259	303	323	351	290
5211 Paid by households: motor vehicles	..	..	..	..	..	172	198	214	238	193
5212 Paid by others: motor vehicles	..	..	..	..	..	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	..	..	87	105	110	114	97
5220 Non-recurrent taxes	..	..	..	..	..	32	41	72	70	54
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1	11	13	20	20	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2019 represent the period from July 2019 to June 2020. The data are on a cash basis. Heading 1000: Detailed breakdown of income taxes is not available for 2019 at the time of publication and the numbers may include fines and penalties which are not considered tax revenues by the OECD.

Source: Ministry of Finance, Bhutan.

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Table 4.3. China: Details of tax revenue

Billion CNY

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	4 562	7 321	11 917	12 492	13 035	14 437	15 640	21 791
1000 Taxes on income, profits and capital gains	..	..	1 237	1 896	3 593	3 958	4 315	4 899	5 484	5 416
1100 Of individuals	..	..	319	484	738	862	1 009	1 197	1 387	1 039
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	918	1 412	2 856	3 097	3 306	3 703	4 097	4 377
Enterprise income tax	..	..	878	1 284	2 464	2 713	2 885	3 212	3 532	3 730
Land appreciation tax	..	..	40	128	391	383	421	491	564	647
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	5 999
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	5 999
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	443	540	938	1 153	1 099	1 208	1 321	1 386
4100 Recurrent taxes on immovable property	..	..	96	190	384	419	448	496	528	518
4110 Households	..	..	0	0	0	0	0	0	0	0
4120 Others	..	..	96	190	384	419	448	496	528	518
House property tax	..	..	58	89	185	205	222	260	289	299
Urban and town land use tax	..	..	39	100	199	214	226	236	239	220
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	347	351	554	734	651	712	793	868
Stamp tax on securities transactions	..	..	201	54	67	255	125	107	98	123
Other stamp duties	..	..	26	50	87	89	96	114	122	123
Deed tax	..	..	121	246	400	390	430	491	573	621
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	2 882	4 885	7 386	7 381	7 621	8 329	8 836	8 990
5100 Taxes on production, sale, transfer, etc	..	..	2 855	4 769	7 121	7 105	7 345	8 081	8 601	8 736
5110 General taxes on goods and services	..	..	2 373	3 730	5 535	5 397	5 688	6 284	6 734	6 581
5111 Value added taxes	..	..	1 715	2 614	3 757	3 466	4 538	6 284	6 734	6 581
Domestic VAT	..	..	1 547	2 109	3 086	3 111	4 071	5 638	6 153	6 235
Import VAT	..	..	615	1 049	1 443	1 253	1 278	1 597	1 688	1 512
Urban maintenance and construction tax	..	..	116	189	364	389	403	436	484	482
Refund of VAT for export	..	..	-563	-733	-1 136	-1 287	-1 215	-1 387	-1 591	-1 648
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	658	1 116	1 778	1 931	1 150	0	0	0
Business tax	..	..	658	1 116	1 778	1 931	1 150	0	0	0
5120 Taxes on specific goods and services	..	..	483	1 039	1 586	1 707	1 658	1 797	1 867	2 155
5121 Excises	..	..	313	794	1 193	1 348	1 302	1 362	1 420	1 684
Domestic excise tax	..	..	221	607	891	1 054	1 022	1 023	1 063	1 256
Import excise tax	..	..	0	0	0	0	0	0	0	69
Motor vehicles purchase tax	..	..	88	179	289	279	267	328	345	350
Leaf tobacco tax	..	..	5	8	14	14	13	12	11	11
Refund of excise tax for export	..	..	0	0	0	0	0	0	0	-2
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	143	203	284	256	260	300	285	289
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	26	42	108	103	95	135	163	182
Resources tax	..	..	26	42	108	103	95	135	163	182
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	27	116	265	276	276	248	235	254
5210 Recurrent taxes	..	..	7	24	54	61	68	77	83	88
Vehicle and vessel tax	..	..	7	24	54	61	68	77	83	88
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	20	92	210	214	208	170	152	166
Cultivated land use tax	..	..	19	89	206	210	203	165	132	139
Vessel tonnage tax	..	..	2	3	5	5	5	5	5	5
Environmental protection tax	..	..	0	0	0	0	0	0	15	22
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending 31st December. The data are on a cash basis. Heading 2000: Social security contribution data for China include contributions from old-age insurance, medical insurance, unemployment insurance and employment injury insurance. The figures also include contributions to individual accounts, which are not considered as tax revenues by the OECD. Heading 2000, 2007 to 2018: SSC data are not available. Heading 5111: In years prior to 2019, import VAT also included import excise tax as they cannot be distinguished. Similarly, before 2019, refund of VAT for export also included refund of excise tax for export as they cannot be distinguished. In both cases, the VAT portions accounted for the majority of combined revenues. The heading "Urban maintenance and construction tax" is a surtax of both VAT and excises, but it is not possible to distinguish revenues between the two sources. It is classified under heading 5111 as VAT is the main source of revenues. A small portion of urban maintenance and construction tax should be attributed to the central government. This portion is identified in 2019 but it is not possible to separate the central and local portions in previous years.

Source: Ministry of Finance of China.

Statlink

Table 4.4. Cook Islands: Details of tax revenue

Thousand NZD

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	78 330	91 161	90 572	117 445	126 010	142 539	163 423	141 406
1000 Taxes on income, profits and capital gains	..	..	30 685	35 916	23 213	41 090	42 210	52 127	63 029	47 495
1100 Of individuals	..	..	22 163	26 277	14 189	27 696	26 055	30 039	38 432	30 025
1110 On income and profits	..	..	22 163	26 277	14 189	27 696	26 055	30 039	38 432	30 025
Net Income Tax	..	..	22 163	26 361	11 963	24 768	24 298	28 197	36 929	28 757
Withholding Tax	..	..	0	-84	2 226	2 928	1 757	1 842	1 504	1 268
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	8 523	9 638	9 024	13 394	16 155	22 089	24 596	17 470
1210 On profits	..	..	8 523	9 638	9 024	13 394	16 155	22 089	24 596	17 470
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	47 645	55 246	67 359	76 355	83 800	90 411	100 394	93 911
5100 Taxes on production, sale, transfer, etc	..	..	46 772	54 398	66 142	75 495	82 703	89 199	99 252	93 095
5110 General taxes on goods and services	..	..	33 973	37 444	47 459	54 708	58 140	63 330	72 958	68 579
5111 Value added taxes	..	..	33 955	37 381	47 453	54 659	58 124	63 330	72 958	68 579
VAT revenues (gross)	..	..	41 689	45 454	62 549	67 855	70 574	82 054	86 189	82 242
VAT refunds	..	..	-5 043	-4 365	-7 507	-7 433	-7 796	-9 965	-3 697	-3 959
VAT on Crown Appropriations	..	..	-2 692	-3 707	-7 589	-5 763	-4 653	-8 759	-9 535	-9 704
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	18	63	6	49	16	0	0	0
5120 Taxes on specific goods and services	..	..	12 799	16 955	18 682	20 787	24 564	25 869	26 294	24 516
5121 Excises	..	..	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	9 810	11 052	10 536	12 320	14 330	15 098	14 566	15 407
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	2 989	5 903	8 146	8 468	10 234	10 771	11 729	9 109
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	873	847	1 217	860	1 097	1 212	1 142	816
5210 Recurrent taxes	..	..	218	207	186	229	209	291	271	323
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	218	207	186	229	209	291	271	323
5220 Non-recurrent taxes	..	..	655	640	1 032	631	888	922	871	493
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2019 represent the period from July 2019 to June 2020. The data are on a cash basis. Figures exclude tax revenues collected by sub-national governments as the data are not available.

Source: Ministry of Finance and Economic Management of the Cook Islands.

Statlink

Table 4.5. Fiji: Details of tax revenue

Million FJD

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	..	1 304	2 080	2 318	2 387	2 679	2 739	2 637
1000 Taxes on income, profits and capital gains	..	..	..	426	514	598	730	845	769	712
1100 Of individuals	..	..	..	184	209	211	222	231	224	202
1110 On income and profits	..	..	..	184	166	187	198	200	177	182
PAYE	..	..	..	184	140	159	167	167	146	152
Social responsibility tax	..	..	..	0	8	8	11	10	8	7
Fringe benefit tax	..	..	..	0	19	20	21	24	22	23
1120 On capital gains	..	..	..	0	43	24	23	31	47	20
1200 Corporate	..	..	..	242	305	386	508	614	545	510
1210 On profits	..	..	..	242	305	386	508	614	545	510
Company Tax	..	..	..	161	208	291	348	445	385	358
Dividend and Withholding	..	..	..	73	85	85	105	121	120	119
Provisional tax	..	..	..	11	11	10	49	59	61	68
Other income taxes	..	..	..	30	30	45	44	49	57	49
Income tax refunds	..	..	..	-34	-28	-45	-38	-60	-78	-83
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	0	68	71	78	78	92	79
4100 Recurrent taxes on immovable property	..	..	..	..	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	68	71	78	78	92	79
4500 Other non-reccurrent taxes on property	..	..	..	..	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	878	1 498	1 650	1 580	1 757	1 879	1 846
5100 Taxes on production, sale, transfer, etc	..	..	..	877	1 496	1 648	1 578	1 755	1 877	1 844
5110 General taxes on goods and services	..	..	..	526	852	958	774	864	882	892
5111 Value added taxes	..	..	..	496	794	893	653	744	789	804
VAT revenues (gross)	..	..	..	646	1 102	1 204	943	987	1 049	1 014
VAT refunds	..	..	..	-150	-308	-311	-290	-243	-259	-210
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	31	58	65	121	121	93	88
5120 Taxes on specific goods and services	..	..	..	350	644	690	804	890	995	952
5121 Excises	..	..	..	88	139	145	246	313	394	370
Environmental levy	..	..	..	0	0	0	67	108	161	166
Import excises	..	..	..	20	43	43	47	54	61	41
Domestic excises	..	..	..	81	98	106	134	154	174	167
Other excises	..	..	..	5	2	2	2	2	2	2
Rebates	..	..	..	-17	-6	-6	-5	-5	-4	-6
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	252	365	392	398	419	441	420
5124 Taxes on exports	..	..	..	9	10	10	10	10	9	8
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	0	130	143	150	148	150	154
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	2	2	2	2	2	2	2
5210 Recurrent taxes	..	..	..	2	2	1	1	2	2	2
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	2	2	1	1	2	2	2
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending 31st December. The data are on a cash basis. Figures exclude tax revenues collected by sub-national governments as the data are not available. The resource tax and the tourist VAT refund registration fee (about 0.6% of GDP in 2019) are not included in tax revenues. These revenues are considered as non-tax revenue in accordance with the OECD classification, as set out in the Interpretative Guide in Annex A.

Source: Revenue and Customs Service of Fiji.

Statlink

Table 4.6. Indonesia: Details of tax revenue

Billion IDR

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	57 340	119 697	528 453	779 484	1 285 635	1 395 962	1 489 357	1 578 033	1 776 622	1 834 711
1000 Taxes on income, profits and capital gains	27 062	57 073	238 431	357 046	546 181	602 308	666 212	646 793	749 977	772 266
1100 Of individuals	..	..	77 250	62 221	121 566	132 761	131 307	139 030	160 775	179 373
1110 On income and profits	..	..	..	59 540	117 447	128 550	127 267	135 002	156 418	172 444
1120 On capital gains	..	..	..	2 682	4 119	4 211	4 040	4 028	4 357	6 929
1200 Corporate	..	..	161 181	294 824	424 614	469 547	534 905	507 764	589 202	592 893
1210 On profits	..	..	..	287 843	410 181	434 471	492 908	497 491	577 862	585 031
1220 On capital gains	..	..	..	6 981	14 434	35 076	41 998	10 273	11 340	7 862
1300 Unallocable between 1100 and 1200	27 062	57 073	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	7 715	47 220	54 401	63 643	79 631
2100 Employees	..	..	..	..	..	1 590	1 829	2 121	2 494	2 814
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	3 505	4 108	4 650	5 322	5 926
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	2 620	41 283	47 630	55 827	70 891
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	2 413	4 456	32 161	40 537	28 400	33 826	23 885	21 854	24 901	26 744
4100 Recurrent taxes on immovable property	2 413	3 525	23 724	28 581	23 476	29 250	19 443	16 770	19 445	21 146
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	931	8 438	11 956	4 924	4 576	4 441	5 083	5 456	5 598
Tax on acquisition of land and buildings	..	931	8 438	11 956	4 924	4 576	4 441	5 083	5 456	5 598
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	27 274	53 547	220 143	325 685	571 303	603 869	592 291	674 209	743 395	745 592
5100 Taxes on production, sale, transfer, etc	27 274	53 547	220 143	325 685	571 303	603 869	592 291	674 209	743 395	745 592
5110 General taxes	20 351	35 232	154 527	230 605	409 570	424 288	413 295	481 707	537 924	532 116
5111 Value added taxes	20 351	35 232	154 527	218 133	393 463	410 391	395 616	464 477	520 390	515 972
5112 Sales tax	0	0	0	12 472	16 107	13 897	17 680	17 230	17 534	16 144
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	6 923	18 315	65 616	95 080	161 734	179 581	178 996	192 502	205 470	213 476
5121 Excises	4 263	11 287	44 679	66 166	118 086	144 641	143 525	153 288	159 589	172 422
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	2 579	6 697	16 699	20 017	32 319	31 213	32 472	35 066	39 117	37 527
5124 Taxes on exports	81	331	4 237	8 898	11 329	3 727	2 999	4 147	6 765	3 527
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	0	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	591	4 621	37 718	56 216	139 750	148 244	159 748	180 775	194 707	210 479
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	591	4 621	37 718	56 216	139 750	148 244	159 748	180 775	194 707	210 479
Other local level	0	3 784	34 981	56 177	138 769	147 829	157 166	180 101	194 190	208 938
Other non local level	591	837	2 738	39	981	416	2 582	674	517	1 541

Note: Year ending 31st December. The data are on a cash basis. Revenue data in 2016 and 2017 include revenues from the "Tax Amnesty" policy which will not be repeated in the following year. Revenue data since 2008 have been updated based on more detailed classification provided by the government. Heading 2000: Social security contribution data are obtained from BPJS Kesehatan and BPJS Ketenagakerjaan. The government of Indonesia does not consider social security contributions as part of tax revenues. Heading 2100: Includes Death Benefit (JK), a life insurance with payment for participants upon the death of their wives/husbands/children or for families upon the death of participants. Heading 2200: Includes Work Accident Insurance (JKK) which provides protection against the risks of work-related accidents. Heading 2400: Includes Pension Insurance (JP), and mandatory contributions from BPJS Health for formal workers. Data in 2015 only include Pension Insurance (JP). Contributions from the BPJS Health for 2018 and 2019 are estimated. Heading 6200: Other non local level tax revenues have been classified under central government in this edition. They were previously under local government.

Source: Fiscal Policy Agency, Ministry of Finance; BPJS Kesehatan (Social Security Administrator for Health); BPJS Ketenagakerjaan (Employees Social Security System).

Statlink

Table 4.7. Japan: Details of tax revenue

Billion JPY

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	139 617	136 236	146 248	132 484	156 886	163 533	164 970	171 806	175 564	107 393
1000 Taxes on income, profits and capital gains	51 673	47 398	53 174	40 034	49 939	50 969	50 448	52 658	56 083	56 704
1100 Of individuals	29 809	28 677	28 600	24 663	29 655	30 847	30 670	32 325	33 492	33 512
1110 On income and profits	29 809	28 677	28 600	24 663	29 655	30 847	30 670	32 325	33 492	33 512
Income tax	19 183	18 789	16 080	12 984	17 139	18 178	17 978	19 276	20 316	20 354
Prefectural inhabitants tax	3 183	3 621	5 008	4 699	5 215	5 252	5 128	5 376	4 863	4 751
Municipal inhabitants tax	7 172	6 044	7 294	6 795	7 114	7 224	7 365	7 471	8 106	8 196
Enterprise tax	271	223	218	184	186	194	198	203	207	211
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	21 864	18 721	24 573	15 372	20 284	20 122	19 778	20 333	22 591	23 193
1210 On profits	21 864	18 721	24 573	15 372	20 284	20 122	19 778	20 333	22 591	23 193
Corporation tax	13 477	11 747	14 744	8 968	11 464	10 832	10 332	11 995	12 318	12 858
Prefectural inhabitants tax	1 026	879	1 206	777	963	859	763	762	835	824
Municipal inhabitants tax	2 532	2 176	3 015	1 954	2 445	2 324	2 392	2 224	2 427	2 409
Enterprise tax	4 830	3 918	5 608	2 253	3 017	3 510	4 395	3 991	4 243	4 278
Local special corporate tax	0	0	0	1 420	2 395	2 081	1 782	1 858	2 088	2 136
Local corporate tax	0	0	0	0	1	516	629	654	681	688
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	47 861	47 968	53 325	54 461	62 252	64 465	66 622	68 616	70 588	..
2100 Employees	19 682	19 830	21 975	23 593	27 168	28 224	29 312	32 578	33 656	..
2110 On a payroll basis	19 682	19 830	21 975	23 593	27 168	28 224	29 312	32 578	33 656	..
2120 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2200 Employers	22 826	22 456	24 243	24 674	28 374	29 479	30 540	31 648	32 664	..
2210 On a payroll basis	22 826	22 456	24 243	24 674	28 374	29 479	30 540	31 648	32 664	..
2220 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2300 Self-employed or non-employed	5 352	5 683	7 108	6 194	6 710	6 763	6 771	4 390	4 268	..
2310 On a payroll basis	5 352	5 683	7 108	6 194	6 710	6 763	6 771	4 390	4 268	..
2320 On an income tax basis	0	0	0	0	0	0	0	0	0	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	15 679	14 294	13 138	12 878	13 306	13 400	13 772	14 073	14 196	14 304
4100 Recurrent taxes on immovable property	10 410	10 414	9 949	10 225	10 016	10 005	10 165	10 323	10 386	10 604
Prefectural property tax	8	11	14	5	2	2	3	4	11	8
Municipal property tax	8 822	9 041	8 729	8 961	8 769	8 755	9 077	9 025	9 083	9 279
City planning tax	1 326	1 318	1 202	1 256	1 244	1 244	1 262	1 277	1 291	1 317
Special landholding tax	94	43	4	3	2	3	7	1	0	0
Water and land utilization tax	0	0	0	0	0	0	0	0	0	0
Land value tax	160	1	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	2 413	1 782	1 503	1 250	1 883	1 968	2 131	2 292	2 333	2 232
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
Inheritance tax	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
Tax on gifts	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	2 856	2 099	1 686	1 403	1 407	1 426	1 476	1 458	1 477	1 468
Bourse tax	40	0	0	0	0	0	0	0	0	0
Securities transaction	404	0	0	0	0	0	0	0	0	0
Bank of Japan note issue tax	0	0	0	0	0	0	0	0	0	0
Stamp revenues	1 681	1 532	1 202	1 024	1 035	1 050	1 079	1 052	1 073	1 049
Real property acquisition tax	731	567	485	379	372	377	397	407	404	419
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	24 058	26 227	26 256	24 730	30 991	34 286	33 711	36 031	34 252	35 938
5100 Taxes on production, sale, transfer, etc.	21 132	23 180	23 241	22 160	28 587	31 871	31 254	33 582	31 754	33 401
5110 General taxes	10 112	12 350	12 841	12 675	19 135	22 400	21 931	22 249	22 496	24 231
5111 Value added taxes	10 112	12 350	12 841	12 675	19 135	22 400	21 931	22 249	22 496	24 231
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	11 021	10 830	10 400	9 485	9 452	9 470	9 323	11 333	9 258	9 169
5121 Excise duties	9 764	9 837	9 374	8 622	8 308	8 351	8 316	10 241	8 121	8 070
Liquor tax	1 962	1 816	1 524	1 389	1 328	1 338	1 320	1 304	1 275	1 271
Sugar excises	0	0	0	0	0	0	0	0	0	0
Local gasoline tax	276	296	302	294	266	264	261	256	251	246
Gasoline tax	2 583	2 769	2 820	2 750	2 486	2 465	2 434	2 396	2 348	2 303
Liquefied petroleum gas tax	29	28	27	24	19	18	17	17	15	14
Aviation fuel tax	104	104	104	89	67	66	66	67	68	67
Commodity tax	0	0	0	0	0	0	0	0	0	0
Playing-card tax	0	0	0	0	0	0	0	0	0	0
Prefectural tobacco tax	248	282	278	256	155	153	149	141	139	142
Municipal tobacco tax	799	865	853	788	950	936	911	862	850	871
Timber delivery tax	0	0	0	0	0	0	0	0	0	0
Mineral product tax	2	2	2	2	2	2	2	2	2	2
Electricity and gas tax	0	0	0	0	0	0	0	0	0	0
Diesel oil tax	1 331	1 208	1 034	918	936	925	933	949	958	958
Vehicle acquisition tax	562	464	425	192	86	137	146	190	198	94
Promotion of power resources development tax	354	375	352	349	321	316	320	326	322	330
Petroleum and coal tax	497	489	513	502	631	630	702	691	701	707
Tobacco tax	1 018	876	925	908	919	954	914	864	861	889
Special tobacco tax	0	264	214	163	142	148	141	134	125	126
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
Monopoly profits	..	..	..	..	..	..	..	..	..	..
5123 Customs and import duties	1 012	877	941	786	1 073	1 049	939	1 024	1 071	1 034
Customs duty	1 012	877	941	786	1 073	1 049	939	1 024	1 071	1 034
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	245	116	85	77	70	70	68	67	66	65
Travel tax	0	0	0	0	0	0	0	0	0	0
Admission tax	0	0	0	0	0	0	0	0	0	0
Local entertainment tax	0	0	0	0	0	0	0	0	0	0
Golf course utilization tax	98	81	60	55	48	48	46	45	43	42
Meal and lodging tax	0	0	0	0	0	0	0	0	0	0
Special local consumption tax	125	12	0	0	0	0	0	0	0	0
Bathing tax	22	23	25	22	22	23	22	23	22	23
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	2 926	3 047	3 015	2 570	2 404	2 416	2 457	2 450	2 498	2 537
5210 Recurrent taxes	2 905	3 027	2 993	2 548	2 382	2 393	2 435	2 427	2 475	2 512
Automobile tax	1 705	1 765	1 717	1 616	1 556	1 543	1 535	1 541	1 550	1 591
Light vehicle tax	113	125	164	178	195	200	238	249	258	269
Motor vehicle tonnage tax	1 084	1 134	1 110	753	629	649	660	637	665	651
Hunter licence tax	2	2	0	0	0	0	0	0	0	0
Hunting tax	1	1	2	2	2	1	1	1	1	1
Mine lot tax	1	1	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	21	20	22	21	23	22	22	22	23	25
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	346	348	356	381	399	413	418	427	445	447
6100 Paid solely by business	325	324	313	330	356	361	366	371	378	384
Business office tax	325	324	313	330	356	361	366	371	378	384
6200 Other	22	24	43	52	43	52	52	56	67	63
Taxes not in local tax law	21	24	43	52	43	52	52	56	65	63
Other	0	0	0	0	0	0	0	0	2	0

Note: Data are on a fiscal year basis beginning 1st April. From 1990, data are on accrual basis. The figures for different groups of taxes are reported on different reporting bases, namely: Social security contributions (heading 2000): in principle accrual basis, Central government taxes: accrual basis (revenues accrued during the fiscal year plus cash receipts collected before the end of May (the end of April until 1977), Local government taxes: accrual basis (due to be paid during the fiscal year and cash receipts collected before the end of May). The Japanese authorities take the view that the Enterprise tax (classified in 1100 and 1200) and the Mineral product tax (classified in 5121) should be classified in heading 6000 since under articles 72 and 519 of the Local Tax Law these taxes are regarded as levies on the business or mining activity itself. Heading 2000 includes some unidentifiable voluntary contributions. Heading 2300: Includes contibutions to the National pension, National Health Insurance and the Farmer's pension fund. Contributions to the Farmer's pension fund are not available for the years before 1999. Heading 4100: Municipal property tax, includes Prefectural property tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: Municipal tobacco tax, includes Prefectural tobacco tax from 1990 to 1994 because data is not available to provide a breakdown. Heading 5121: In sub-item Petroleum and coal tax, the data before 2003 refer to petroleum tax.

Source: Tax Bureau, Ministry of Finance.

Statlink

Table 4.8. Kazakhstan: Details of tax revenue

Million KZT

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	517 777	3 349 317	5 182 379	8 365 069	6 352 963	7 006 053	8 690 678	10 484 416	11 594 940
1000 Taxes on income, profits and capital gains	..	214 545	1 797 785	2 072 357	3 113 992	2 467 977	2 610 413	3 128 907	3 972 562	4 204 258
1100 Of individuals	..	51 016	221 025	312 332	552 280	598 807	691 778	750 212	838 394	876 324
1110 On income and profits	..	51 016	221 025	312 332	552 280	598 807	691 778	750 212	838 394	876 324
From non-foreign citizens	..	51 016	221 025	276 089	492 913	566 974	688 023	744 662	831 567	869 181
From foreign citizens	..	0	0	36 243	59 367	31 832	3 755	5 550	6 828	7 143
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	163 529	1 576 760	1 760 025	2 561 712	1 869 170	1 918 635	2 378 695	3 134 167	3 327 934
1210 On profits	..	163 529	1 576 760	1 760 025	2 561 712	1 869 170	1 918 635	2 378 695	3 134 167	3 327 934
From non-oil companies	..	163 529	766 979	847 057	1 172 635	1 236 561	1 445 066	1 545 293	1 703 353	1 975 134
From oil companies	..	0	0	0	0	0	0	0	0	0
From oil companies to National Fund	..	0	809 782	912 968	1 389 077	632 609	473 569	833 402	1 430 814	1 352 800
1220 On capital gains	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	0	49 904	131 041	225 948	240 590	264 710	280 537	330 852	369 835
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	49 904	131 041	225 948	240 590	264 710	280 537	330 852	369 835
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	99 082	295 733	253 830	427 985	464 674	530 440	576 607	618 505	696 635
The social tax	..	99 082	295 733	253 830	427 985	464 674	530 440	576 607	618 505	696 635
4000 Taxes on property	..	21 013	73 822	124 632	192 063	226 853	227 862	257 012	298 617	322 481
4100 Recurrent taxes on immovable property	..	20 504	71 592	122 146	188 331	224 752	226 815	255 868	298 455	322 481
4110 Households	..	3 230	2 936	4 402	9 385	10 164	11 906	3 922	22 374	29 386
4120 Others	..	17 274	68 655	117 744	178 946	214 588	214 909	251 946	276 082	293 095
Uniform land tax	..	235	428	762	876	833	944	1 004	1 036	1 055
Property tax	..	13 699	59 140	104 745	165 795	200 710	200 685	236 542	269 534	292 040
Land tax	..	3 340	9 086	12 238	12 275	13 045	13 281	14 401	5 512	0
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	509	2 231	2 486	3 732	2 101	1 047	1 143	161	0
4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	179 452	1 131 164	2 600 514	4 405 005	2 952 727	3 372 218	4 437 419	5 259 064	6 000 743
5100 Taxes on production, sale, transfer, etc	..	168 678	1 032 930	2 497 709	4 237 236	2 816 629	3 238 137	4 285 158	5 080 971	5 799 325
5110 General taxes	..	115 159	629 279	677 229	1 197 258	943 051	1 495 682	1 664 699	2 034 314	2 693 127
5111 Value added taxes	..	115 159	629 279	677 229	1 197 258	943 051	1 495 682	1 664 699	2 034 314	2 693 127
Domestic VAT	..	75 625	137 290	197 358	333 943	203 247	525 318	532 864	800 800	1 221 658
Domestic VAT to National Fund	..	0	0	0	0	0	0	0	0	0
VAT on imported goods	..	39 534	464 361	435 869	789 302	667 404	860 801	1 017 876	1 124 959	1 338 188
Other VAT	..	0	27 628	44 002	74 013	72 399	109 563	113 959	108 554	133 281
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	53 519	403 651	1 820 480	3 039 978	1 873 579	1 742 455	2 620 458	3 046 657	3 106 198
5121 Excises	..	19 285	58 753	61 423	147 057	161 068	205 231	255 994	311 856	343 409
Alcohol	..	12 939	18 189	15 691	38 788	36 345	40 712	58 793	79 874	75 013
Tobacco	..	5 182	10 953	22 903	78 695	98 346	121 403	137 791	163 140	195 093
Petroleum product	..	1 164	20 970	20 966	25 221	26 216	42 042	58 146	67 504	71 761
Automobiles	..	0	8 641	1 864	4 352	931	0	0	0	0
Others	..	0	0	0	0	-770	1 075	1 265	1 338	1 542
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	18 471	150 355	354 487	279 313	189 522	266 484	296 905	331 629	372 223
5124 Taxes on exports	..	0	611	492 870	1 513 573	920 175	807 011	1 154 883	1 586 728	1 647 138
Taxes on exports	..	..	0	22 060	778 853	692 855	688 122	904 476	1 099 662	1 215 970
Taxes on exports to National Fund	..	..	611	470 810	734 720	227 320	118 889	250 408	487 066	431 168
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	0	6 184	14 566	21 036	24 798	25 856	27 144	43 076	38 673
Telecommunication	..	..	3 624	5 535	6 167	8 151	8 124	8 286	8 596	9 281
Placement of outdoor advertisements	..	..	2 560	3 723	5 981	6 076	5 855	5 510	5 615	6 047
Gambling business	..	..	0	3 693	7 598	9 231	10 518	11 746	26 846	21 003
Others	..	..	0	1 614	1 291	1 340	1 359	1 602	2 018	2 341
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	15 763	187 748	897 133	1 078 999	578 015	437 873	885 532	773 369	704 755
Production of useful minerals of non-oil sector companies	..	15 763	16 510	122 128	122 909	118 073	159 276	259 183	308 717	365 225
Production of useful minerals of oil sector companies	..	0	0	0	0	0	0	0	0	0
Production of useful minerals of oil sector co. to National Fund	..	0	171 238	775 005	956 090	459 942	278 597	626 350	464 652	339 530
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	10 774	98 234	102 806	167 769	136 098	134 081	152 261	178 093	201 419
5210 Recurrent taxes	..	5 901	11 382	26 327	38 930	42 319	46 879	59 981	67 191	73 032
5211 Paid by households: motor vehicles	..	3 930	8 099	21 565	31 656	34 466	38 572	51 271	57 814	63 210
5212 Paid by others: motor vehicles	..	1 971	3 241	4 697	7 188	7 812	8 307	8 710	9 377	9 823
5213 Paid in respect of other goods	..	0	42	65	86	41	0	0	0	0
5220 Non-recurrent taxes	..	4 873	86 852	76 478	128 840	93 779	87 202	92 280	110 902	128 386
Emissions into the environment	..	0	70 958	57 982	97 712	63 379	67 216	72 529	87 126	100 810
Others	..	4 873	15 894	18 497	31 128	30 399	19 985	19 752	23 776	27 577
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	3 684	909	6	75	141	410	10 198	4 816	988
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	3 684	909	6	75	141	410	10 198	4 816	988

Note: Year ending 31st December. Data are on a cash basis. The share of the Republic of Kazakhstan under production sharing contracts of oil companies, the bonuses of oil and non-oil sector companies, the levy for the use of the radio-frequency spectrum, the payment to compensate for historic costs as well as certain other items are classified as non-tax revenues according to the OECD Interpretative Guide, but are considered as tax revenues in Kazakhstan. Headings 1210, 5124 and 5128: These categories includes revenues that are paid to the National Fund of the Republic of Kazakhstan. This fund was created in 2000 as a stabilisation fund and includes revenues levied from oil and gas companies. Heading 2000: Social security contribution data since 2018 have also included contributions to compulsory social health insurance in this edition. Social security contribution revenues are not considered as tax revenues in Kazakhstan, but are considered as tax revenues under the OECD Interpretative Guide, subject to certain criteria. Heading 4120: The uniform land tax is a presumptive tax for farmers and peasants’ households. Such payers are not obliged to pay personal income tax, land tax, environmental fees, transport tax, property tax and other mandatory payments to the budget. The uniform land tax is levied on the value of land in use.

Source: Ministry of Finance of the Republic of Kazakhstan.

Statlink

Table 4.9. Korea: Details of tax revenue

Billion KRW

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	102 916	136 295	258 571	295 968	365 428	393 559	430 752	465 470	506 548	523 985
1000 Taxes on income, profits and capital gains	26 916	39 254	82 239	82 905	106 353	119 151	134 503	149 420	172 976	174 040
1100 Of individuals	16 543	19 950	43 276	42 098	59 457	67 600	75 711	83 121	93 274	91 714
1110 On income and profits	14 586	18 569	31 984	33 935	51 410	55 744	62 028	67 987	75 251	75 613
Income tax	0	0	0	0	0	0	0	0	0	0
Dividends and interest income tax	0	0	4 682	4 425	4 628	4 561	4 125	4 517	4 982	5 577
Wages and salaries income tax	0	0	14 124	15 517	25 359	27 055	30 994	34 034	38 000	38 466
Other income tax	0	0	2 607	2 986	3 805	4 467	5 346	5 333	5 975	6 640
Global income tax	12 911	16 128	6 151	6 369	11 486	12 784	14 348	16 049	17 483	16 778
Defence tax on income tax	0	0	0	0	0	0	0	0	0	0
Education tax on income tax	0	0	0	0	0	0	0	0	0	0
Rural dev. tax on interest, bus. Inc. & cap. gains relief	149	156	160	179	115	105	109	104	111	139
Inhabitant tax on income tax (local)	1 526	2 285	4 260	4 459	6 017	6 772	7 106	7 950	8 700	8 013
1120 On capital gains	1 957	1 381	11 292	8 163	8 047	11 856	13 683	15 134	18 023	16 101
Capital gains tax	1 957	1 381	11 292	8 163	8 047	11 856	13 683	15 134	18 023	16 101
1200 Corporate	10 158	19 271	38 963	40 807	46 896	51 551	58 792	66 299	79 702	82 326
1210 On profits	10 158	19 271	38 963	40 807	46 896	51 551	58 792	66 299	79 702	82 326
Corporation tax - withholding	5 501	8 577	8 360	9 095	12 172	12 317	11 986	11 990	13 174	14 168
Corporation tax - final returns	3 924	9 302	27 057	28 173	30 478	32 713	40 130	47 187	57 763	58 006
Defence tax on corporation tax	0	0	0	0	0	0	0	0	0	0
Inhabitant tax on corporation tax (local)	733	1 142	3 152	3 094	3 882	6 217	6 270	6 785	8 307	9 729
Rural development tax corporate income	0	251	394	445	364	304	406	337	458	423
Excess profit tax	0	0	0	0	0	0	0	0	0	0
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
Capital gains tax	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	215	33	0	0	0	0	0	0	0	0
Business income tax	0	0	..	..	..	..	..	..	..	..
Real estate income tax	0	0	..	..	..	..	..	..	..	..
Defence tax on real estate & business income	0	0	..	..	..	..	..	..	..	..
Rural dev. tax on bus. inc. & cap. gains relief	211	30	..	..	..	..	..	..	..	..
Inhabitant tax before 1990 (local)	1	0	..	..	..	..	..	..	..	..
Farm land tax (local)	3	3	..	..	..	..	..	..	..	..
Inhabitant tax on farm land tax (local)	0	0	..	..	..	..	..	..	..	..
2000 Social security contributions	14 583	22 759	53 588	69 090	98 184	104 693	112 658	119 676	128 660	140 071
2100 Employees	6 376	8 578	21 773	28 213	41 355	44 281	48 077	51 125	55 257	60 682
Veterans' relief fund	0	0	0	0	0	0	0	0	0	0
Soldiers' annuity fund	0	0	0	0	0	0	0	0	0	0
Unemployment assurance	264	598	1 164	1 358	2 866	3 076	3 251	3 418	3 666	4 027
National welfare pension fund	3 597	4 325	9 338	11 004	14 823	15 821	16 862	17 864	19 090	20 630
Social benefit fund	0	0	0	0	0	0	0	0	0	0
Health Insurance	1 149	2 066	8 180	11 783	18 492	19 868	21 470	22 814	24 920	27 911
Teachers' pensions	219	279	581	868	1 081	1 125	1 410	1 507	1 595	1 678
Government employees pensions	1 013	1 144	2 202	2 878	3 593	3 876	4 533	4 934	5 371	5 796
Military personal pensions	134	166	308	322	500	515	551	588	615	640
2110 On a payroll basis	..	8 578	21 773	28 213	41 355	44 281	48 077	51 125	55 257	60 682
2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2200 Employers	5 901	9 409	23 557	30 856	44 806	47 846	51 190	54 063	58 712	63 780
Ind. works' insurance fund	1 819	1 876	4 431	4 632	5 797	6 062	6 283	6 429	7 346	7 539
Soldiers' annuity fund	0	0	0	0	0	0	0	0	0	0
Pneumoconiosis fund	0	0	0	0	0	0	0	0	0	0
Unemployment insurance	653	1 449	2 474	2 860	5 150	5 499	5 790	6 082	6 517	7 063
Veterans' relief fund	0	0	0	0	0	0	0	0	0	0
National welfare pension fund	1 814	4 340	9 383	11 052	14 909	15 895	16 928	17 922	19 155	20 631
Social benefit fund	0	0	0	0	0	0	0	0	0	0
Health Insurance	1 459	1 547	6 844	11 718	18 133	19 493	21 074	22 397	24 346	27 110
Teachers' pensions	156	197	425	594	817	897	1 115	1 233	1 348	1 437
Government employees pensions	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	9 409	23 557	30 856	44 806	47 846	51 190	54 063	58 712	63 780
2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
2300 Self-employed or non-employed	2 306	4 772	8 258	10 021	12 023	12 566	13 391	14 488	14 691	15 609
2310 On a payroll basis	0	0	0	0	0	0	0	0	0	0
2320 On an income tax basis	2 306	4 772	8 258	10 021	12 023	12 566	13 391	14 488	14 691	15 609
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	309	258	619	714	1 042	1 122	1 293	1 376	1 492	1 597
Workshop tax on workforce (local)	309	258	619	714	1 042	1 122	1 293	1 376	1 492	1 597
Vocational training promotion fund	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	13 088	16 846	33 109	33 516	40 305	48 625	49 820	54 406	58 811	59 732
4100 Recurrent taxes on immovable property	2 986	3 385	9 196	9 270	11 654	12 486	13 095	14 319	15 589	17 750
Property tax (local)	577	728	3 755	4 817	8 780	9 294	9 930	10 662	11 532	12 677
City planning tax on urban real estate (local)	731	815	1 883	2 465	0	0	0	0	0	0
Community facilities tax (local)	268	341	543	650	1 138	1 351	1 450	1 513	1 626	1 681
Tax on excessive land holdings (local)	0	0	0	0	0	0	0	0	0	0
Tax on aggregate land holdings (local)	1 279	1 282	5	0	0	0	0	0	0	0
Rural dev. tax on local agg. land holdings tax	63	81	1	0	0	0	0	0	0	0
Tax on excessively increased land value	-1	0	0	0	0	0	0	0	0	0
Comprehensive real estate tax	0	0	2 414	1 029	1 307	1 399	1 294	1 652	1 873	2 671
Rural dev. tax on comprehensive real estate tax	0	0	483	208	265	267	240	302	356	505
4110 Households	0	0	0	0	0	0	0	0	0	0
4120 Others	68	138	112	101	164	175	181	190	202	216
Workshop tax on property (local)	68	138	112	101	164	175	181	190	202	216
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1 161	989	2 842	3 076	4 625	5 044	5 350	6 785	7 359	8 329
4310 Estate and inheritance taxes	605	449	1 059	1 203	1 696	1 944	1 995	2 342	2 832	3 154
Inheritance tax	605	449	1 059	1 203	1 696	1 944	1 995	2 342	2 832	3 154
Defence tax on inheritance tax	0	0	0	0	0	0	0	0	0	0
4320 Gift taxes	556	540	1 783	1 873	2 929	3 100	3 355	4 443	4 527	5 175
Gift tax	556	540	1 783	1 873	2 929	3 100	3 355	4 443	4 527	5 175
Defence tax on gift tax	0	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	8 774	11 935	21 071	21 170	24 026	31 095	31 375	33 302	35 863	33 653
Registration tax (local)	4 257	4 528	7 254	7 370	1 485	1 831	1 708	1 608	1 718	1 837
Registration tax	0	0	0	0	0	0	0	0	0	0
Defence tax on registration tax	0	0	0	0	0	0	0	0	0	0
Rural dev. tax on local acquisition tax	164	246	627	632	843	969	954	1 028	993	947
Rural dev. tax on local registration tax	211	66	143	144	1	1	0	0	0	0
Securities transactions tax	262	2 736	3 469	3 667	3 121	4 670	4 468	4 508	6 241	4 473
Rural dev. tax on securities transaction tax	170	823	1 729	2 010	1 459	1 861	1 637	1 775	2 217	1 635
Acquisition tax (local)	3 319	3 148	7 261	6 825	16 391	20 810	21 702	23 487	23 813	23 915
Stamp tax	390	388	588	522	726	953	906	896	881	846
4500 Non-recurrent taxes	167	537	0	0	0	0	0	0	0	0
Asset revaluation tax	167	537	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	43 978	52 271	80 861	99 769	109 451	110 326	121 197	129 065	133 095	135 276
5100 Taxes on production, sale, transfer, etc.	41 699	50 023	78 414	96 573	102 531	103 254	113 644	121 293	125 207	127 551
5110 General taxes	19 488	23 212	40 942	51 800	62 975	60 162	68 229	74 361	77 471	82 174
5111 Value added taxes	19 488	23 212	40 942	51 800	62 975	60 162	68 229	74 361	77 471	82 174
Value added tax	19 488	23 212	40 942	51 800	62 975	60 162	68 229	74 361	77 471	82 174
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
Business tax	..	..	..	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	22 211	26 811	37 472	44 773	39 556	43 092	45 415	46 932	47 736	45 377
5121 Excise duties	14 616	18 155	27 880	31 340	28 226	31 857	34 762	35 779	36 218	34 691
Commodity tax	0	0	0	0	0	0	0	0	0	0
Defence tax on commodity tax	0	0	0	0	0	0	0	0	0	0
Liquor tax	1 790	1 963	2 268	2 878	2 852	3 228	3 209	3 035	3 261	3 504
Defence tax on liquor tax	0	0	0	0	0	0	0	0	0	0
Education tax on liquor tax	418	516	580	724	728	808	813	745	788	844
Textile tax	0	0	0	0	0	0	0	0	0	0
Petroleum tax	0	0	0	0	0	0	0	0	0	0
Transport tax on petrol products	5 547	8 404	11 464	13 970	13 440	14 055	15 303	15 553	15 335	14 563
Education tax on transport tax	758	1 247	1 715	2 133	2 074	2 154	2 289	2 320	2 304	2 190
Electricity and gas tax	0	0	0	0	0	0	0	0	0	0
Special excise tax	3 036	2 985	5 161	5 066	5 624	8 001	8 881	9 861	10 451	9 719
Defence tax on special excise tax	0	0	0	0	0	0	0	0	0	0
Education tax on special excise tax	804	498	607	501	495	515	463	602	545	455
Rural development on special excise tax	26	37	54	24	60	61	60	60	56	58
Tobacco sales tax (local)	0	0	0	0	0	0	0	0	0	0
Tobacco consumption tax (local)	2 236	2 251	2 761	2 875	2 953	3 035	3 744	3 603	3 478	3 358
Motor fuel tax (local)	0	254	3 270	3 169	0	0	0	0	0	0
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
Monopoly profit	..	..	..	..	..	..	..	..	..	..
5123 Customs and import duties	5 941	5 936	7 690	11 046	9 132	8 907	8 434	8 938	9 213	8 250
Customs duties	5 798	5 800	7 411	10 666	8 721	8 495	8 045	8 529	8 815	7 882
Defence tax on customs duties	0	0	0	0	0	0	0	0	0	0
Special customs duties	0	0	0	0	0	0	0	0	0	0
Tonnage tax	0	0	0	0	0	0	0	0	0	0
Education tax on imports	116	99	234	336	390	390	366	382	370	345
Rural dev. tax on customs exemptions	27	37	45	44	21	22	23	27	28	23
Previous year receipts	0	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1 654	2 720	1 902	2 387	2 198	2 328	2 219	2 215	2 305	2 436
Telephone tax	789	1 457	0	0	0	0	0	0	0	0
Defence tax on telephone tax	0	0	0	0	0	0	0	0	0	0
Entertainment tax	0	0	0	0	0	0	0	0	0	0
Defence tax on entertainment tax	0	0	0	0	0	0	0	0	0	0
Entertainment tax (local)	0	0	0	0	0	0	0	0	0	0
Travel tax	0	0	0	0	0	0	0	0	0	0
Admission tax	0	0	0	0	0	0	0	0	0	0
Defence tax on admission tax	0	0	0	0	0	0	0	0	0	0
Education tax on banking & insurance	369	473	721	951	920	1 004	951	959	1 092	1 277
Horse race tax (local)	361	566	864	1 068	1 073	1 089	1 060	1 051	1 016	970
Rural dev. tax on horse race tax	18	84	165	215	205	235	208	205	197	189
Butchery tax (local)	47	51	52	58	0	0	0	0	0	0
Regional development tax (local)	71	89	100	95	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	2 279	2 248	2 447	3 196	6 920	7 072	7 553	7 772	7 888	7 725
5210 Recurrent taxes	2 279	2 248	2 447	3 196	6 920	7 072	7 553	7 772	7 888	7 725
License tax (local)	225	241	77	76	0	0	0	0	0	0
Automobile tax (local)	2 054	2 007	2 370	3 120	6 920	7 072	7 553	7 772	7 888	7 725
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	4 041	4 907	8 155	9 974	10 093	9 642	11 281	11 527	11 514	13 269
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	4 041	4 907	8 155	9 974	10 093	9 642	11 281	11 527	11 514	13 269
Unallocable tax revenue	0	0	0	0	0	0	0	0	0	0
Previous year tax	779	1 474	2 965	4 449	4 049	3 435	4 147	4 389	4 430	5 873
Previous year tax (local)	340	474	672	654	589	392	868	715	540	719
Unallocable defence tax	-8	-3	0	0	0	0	0	0	0	0
Education tax on local taxes	2 931	2 962	4 518	4 871	5 455	5 815	6 266	6 423	6 544	6 677

Note: Year ending 31st December. Data are on cash basis. Heading 2000: From 1997 the contributions to the three funds (civil servant pension fund, private school teachers pension fund and medical insurance fund) are classified as security social contributions. The reasons for the change are that the contributions either became mandatory or the fund started to be managed by public authorities in that year, thereby meeting the OECD definition of social security contributions. Heading 2200: From 2007, this includes long-term care insurance.

Source: Ministry of Finance and Economy, Ministry of Home Affairs.

Statlink

Table 4.10. Lao PDR: Details of tax revenue

Billion LAK

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	..	7 101	13 120	14 719	15 393	15 532	16 565	17 208
1000 Taxes on income, profits and capital gains	..	..	..	1 613	2 919	3 347	3 375	3 582	3 692	3 856
1100 Of individuals	..	..	..	482	1 026	1 140	1 624	1 603	1 619	1 646
1110 On income and profits	..	..	..	482	1 026	1 140	1 624	1 603	1 619	1 646
1120 On capital gains	..	..	..	0	0	0	0	0	0	0
1200 Corporate	..	..	..	1 131	1 894	2 206	1 751	1 980	2 073	2 209
1210 On profits	..	..	..	1 131	1 894	2 206	1 751	1 980	2 073	2 209
1220 On capital gains of corporates	..	..	..	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	0	0	0	0	0	0	0
4000 Taxes on property	..	..	..	76	115	130	105	113	188	201
4100 Recurrent taxes on immovable property	..	..	..	76	115	130	105	113	188	201
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	..	..	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	..	5 412	10 087	11 242	11 913	11 837	12 684	13 151
5100 Taxes on production, sale, transfer, etc	..	..	..	4 720	8 922	9 834	10 524	10 172	11 718	12 083
5110 General taxes on goods and services	..	..	..	2 033	3 862	4 988	4 688	4 934	5 201	5 413
5111 Value added taxes	..	..	..	400	3 740	4 744	4 688	4 934	5 201	5 413
5112 Sales tax	..	..	..	0	0	0	0	0	0	0
5113 Other	..	..	..	1 633	123	244	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	2 687	5 059	4 846	5 836	5 238	6 516	6 670
5121 Excises	..	..	..	1 749	3 340	3 253	4 124	4 234	4 743	4 972
5122 Profits of fiscal monopolies	..	..	..	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	855	1 409	1 382	1 655	971	1 059	967
5124 Taxes on exports	..	..	..	70	287	205	49	29	38	45
5125 Taxes on investment goods	..	..	..	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	12	23	6	7	4	676	686
5127 Other taxes on internat. trade and transactions	..	..	..	0	0	0	0	0	0	0
5128 Other taxes	..	..	..	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	692	1 165	1 408	1 389	1 665	966	1 068
5210 Recurrent taxes	..	..	..	692	1 165	1 408	1 389	1 665	966	1 068
5211 Paid by households: motor vehicles	..	..	..	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	..	692	1 165	1 408	1 389	1 665	966	1 068
5220 Non-recurrent taxes	..	..	..	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	..	0	0	0	0	0	0	0
6000 Other taxes	..	..	..	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Data are reported on a calendar year. The data are on a cash basis. Heading 2000: Detailed data on revenues from social security contributions were not available. Revenues from the natural resource tax are not included in this table. Although considered to be tax revenues by Lao PDR, these revenues are considered to be non-tax revenue under with the OECD classification, as set out in the Interpretative Guides in Annex A and B.

Source: Ministry of Finance, Lao PDR.

Statlink

Table 4.11. Malaysia: Details of tax revenue

Million MYR

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	55 493	50 083	98 569	113 573	169 513	170 962	175 325	183 537	181 065	188 035
1000 Taxes on income, profits and capital gains	27 648	27 339	65 671	75 058	120 284	105 751	103 967	110 260	123 953	128 307
1100 Of individuals	6 429	7 015	11 661	17 805	24 423	26 321	27 566	28 945	32 605	38 680
1110 On income and profits	6 429	7 015	11 661	17 805	24 423	26 321	27 566	28 945	32 605	38 680
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	20 552	19 923	52 615	55 156	92 223	75 275	72 127	76 226	86 556	84 534
1210 On profits	20 552	19 923	52 615	55 156	92 223	75 275	72 127	76 226	86 556	84 534
Company income tax	16 688	13 905	32 149	36 266	65 240	63 679	63 625	64 465	66 474	63 751
Petroleum income tax	3 861	6 010	20 453	18 713	26 956	11 559	8 422	11 761	20 082	20 783
Offshore business activity tax	3	8	13	15	27	37	81	0	0	0
Levy on Electricity	0	0	0	162	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	666	402	1 395	2 097	3 639	4 155	4 274	5 089	4 792	5 093
Cooperatives income tax	143	87	189	378	169	80	90	74	171	189
Withholding income tax	0	0	1 190	1 268	2 184	2 316	2 562	3 266	3 117	3 061
Other income tax	0	0	17	21	24	30	43	51	37	43
Real property gains tax	523	247	0	303	1 210	1 729	1 492	1 697	1 467	1 800
Exit levy	0	41	0	0	0	0	0	0	0	0
Windfall levy on crude palm oil	0	0	0	0	0	0	0	0	0	0
Windfall levy on crude palm kernel oil	0	26	0	0	0	0	0	0	0	0
Levy on fresh fruit bunch	0	0	0	127	51	1	87	0	0	0
2000 Social security contributions	..	990	1 690	2 008	2 689	2 838	3 216	3 561	4 302	4 490
2100 Employees	..	218	371	439	588	..	..	..	..	..
2110 On a payroll basis	..	218	371	439	588	..	..	..	..	..
2120 On an income tax basis	..	0	0	0	0	..	..	..	..	..
2200 Employers	..	772	1 319	1 569	2 101	..	..	..	..	..
2210 On a payroll basis	..	772	1 319	1 569	2 101	..	..	..	..	..
2220 On an income tax basis	..	0	0	0	0	..	..	..	..	..
2300 Self-employed or non-employed	..	0	0	0	0	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	2 838	3 216	3 561	4 302	4 490
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	19	2	..	..	2	1	3	0	0	0
4100 Recurrent taxes on immovable property	0	0	..	..	0	0	0	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	..	..	0	0	0	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	19	2	..	..	2	1	3	..	..	..
4310 Estate and inheritance taxes	19	2	..	..	2	1	3	..	..	..
Estate Duty	19	2	..	..	2	1	3	..	..	..
4320 Gift taxes	0	0	..	..	0	0	0	..	..	..
4400 Taxes on financial and capital transactions	0	0	..	..	0	0	0	..	..	..
4500 Other non-reccurrent taxes on property	0	0	..	..	0	0	0	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	..	..	0	0	0	..	..	..
5000 Taxes on goods and services	25 061	19 910	27 483	32 268	40 030	56 353	62 415	63 952	46 729	48 823
5100 Taxes on production, sale, transfer, etc	23 195	17 990	25 772	30 218	37 411	53 669	59 649	61 148	43 810	45 843
5110 General taxes on goods and services	6 167	5 968	6 642	8 171	10 939	32 235	41 309	44 337	24 207	15 385
5111 Value added taxes	0	0	0	0	0	27 012	41 206	44 290	20 236	0
5112 Sales tax	6 167	5 968	6 642	8 171	10 939	5 223	103	47	3 971	15 385
Sales tax on local goods	4 160	3 894	4 178	4 886	6 130	3 207	..	46	1 095	6 445
Sales tax on imported goods	2 008	2 074	2 464	3 285	4 809	2 016	..	2	2 876	8 940
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	15 266	10 245	16 897	19 624	23 930	18 862	15 854	14 266	16 986	27 038
5121 Excises	6 053	3 803	8 990	11 770	12 925	11 890	11 705	10 112	10 779	10 511
Excise duties on domestic goods	6 053	3 803	7 910	9 350	8 456	7 999	7 721	5 519	4 918	5 131
Malt beer (domestic)	..	..	..	..	..	..	..	..	1 696	1 861
Cigarettes (domestic)	..	..	..	..	..	..	..	..	234	66
Passenger vehicles (domestic)	..	..	..	..	..	..	..	..	2 483	2 443
Other products (domestic)	..	..	..	..	..	..	..	..	505	760
Excise duties on imported goods	0	0	1 081	2 420	4 468	3 891	3 984	4 593	5 861	5 380
Cigarettes (imported)	..	..	..	..	..	..	..	..	2 681	2 522
Motor vehicles (imported)	..	..	..	..	..	..	..	..	2 803	2 466
Other products (imported)	..	..	..	..	..	..	..	..	378	392
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	6 524	3 599	2 424	1 966	2 670	2 732	2 905	2 784	2 897	2 733
Import duty on vehicles	..	..	..	..	..	..	..	..	562	479
Import duty on motors, machines and spare parts	..	..	..	..	..	..	..	..	681	675
Import duty on alcoholic beverages	..	..	..	..	..	..	..	..	100	99
Import duty on steel and metal products	..	..	..	..	..	..	..	..	305	298
Import duty on other products	..	..	..	..	..	..	..	..	1 248	1 182
5124 Taxes on exports	1 053	1 032	2 322	1 810	1 893	1 039	980	1 355	1 725	1 126
Export duty on petroleom	..	..	..	..	..	..	..	..	1 513	1 091
Export duty on other products	..	..	..	..	..	..	..	..	212	35
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	1 475	1 701	3 013	3 926	6 278	3 038	103	15	1 473	12 499
Service tax	1 475	1 701	3 013	3 926	6 278	3 038	103	15	1 473	12 283
Other taxes on specific services	0	0	0	0	0	0	0	0	0	216
5127 Other taxes on internat. trade and transactions	160	110	147	151	165	163	160	0	113	169
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	1 761	1 777	2 233	2 423	2 542	2 572	2 486	2 545	2 617	3 420
5200 Taxes on use of goods and to perform activities	1 866	1 920	1 711	2 050	2 619	2 684	2 766	2 805	2 919	2 979
5210 Recurrent taxes	1 863	1 918	1 709	2 047	2 617	2 681	2 763	2 805	2 919	2 979
5211 Paid by households: motor vehicles	1 852	1 909	1 688	1 992	2 532	2 630	2 714	2 805	2 919	2 979
Motor vehicle licences	1 852	1 909	1 688	1 992	2 532	2 630	2 714	2 805	2 919	2 979
5212 Paid by others: motor vehicles	11	9	20	18	3	3	3	0	0	0
Commercial vehicle licences	11	9	19	17	3	3	3	..	..	..
Tour vehicle licences	0	0	1	1	0	0	0	..	..	..
5213 Paid in respect of other goods	0	0	0	38	81	48	46	0	0	0
Petroleum Permits	0	0	0	1	4	2	2	..	..	..
Bank Licences Fees	0	0	0	37	78	46	44	..	..	..
5220 Non-recurrent taxes	3	2	3	2	2	3	3	0	0	0
Environment Pollution Licences	2	2	3	2	2	3	3	..	..	..
Film rental tax	1	0	0	0	0	0	0	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	2 764	1 841	3 725	4 240	6 508	6 018	5 724	5 764	6 081	6 416
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	2 764	1 841	3 725	4 240	6 508	6 018	5 724	5 764	6 081	6 416
Share transfer tax	0	0	0	0	0	0	0	0	0	0
Stamp duties	2 714	1 799	3 404	4 192	6 458	5 974	5 688	5 665	5 924	6 213
Other direct taxes	50	42	321	48	51	45	37	99	157	203

Note: Year ending 31st December. The data are on a cash basis. Heading 2000: Starting from 2015, Social Security Contribution data is given as a lump sum. Data for 2019 are estimated. Heading 5111: Starting from 2015, VAT (GST, Goods and Services Tax) is sourced from the IMF’s Government Finance Statistics dataset. GST was abolished by the government in 2018 and replaced by sales tax and service tax. Heading 5126: Tourism tax has been added in this edition and classified under other taxes on specific services.

Source: Ministry of Finance of Malaysia; Social Security Organisation of Malaysia (PERKESO).

Statlink

Table 4.12. Maldives: Details of tax revenue

Million MVR

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	2 855	2 962	10 779	12 232	13 265	14 720	15 818	16 512
1000 Taxes on income, profits and capital gains	..	..	169	203	2 954	3 186	3 240	3 327	3 275	3 513
1100 Of individuals	..	..	0	0	0	0	0	0	0	0
1110 On income and profits	..	..	0	0	0	0	0	0	0	0
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	169	203	2 954	3 186	3 240	3 327	3 275	3 513
1210 On profits	..	..	169	203	2 954	3 186	3 240	3 327	3 275	3 513
Business profit tax	..	..	0	0	2 471	2 674	2 216	2 107	2 078	2 210
Bank profit tax	..	..	169	203	482	513	492	650	564	614
Withholding tax	..	..	0	0	0	0	532	570	633	688
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	12	13	30	33	24	96	40	31
4100 Recurrent taxes on immovable property	..	..	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	12	13	30	33	24	96	40	31
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	2 674	2 745	7 795	9 013	10 001	11 297	12 504	12 968
5100 Taxes on production, sale, transfer, etc	..	..	2 634	2 689	7 727	8 935	9 911	11 198	12 395	12 845
5110 General taxes on goods and services	..	..	0	0	4 515	6 054	6 249	6 882	7 689	7 748
5111 Value added taxes	..	..	0	0	4 515	6 054	6 249	6 882	7 689	7 748
Tourism Goods and Services Tax	..	..	0	0	3 002	4 150	3 921	4 199	4 783	4 903
Goods and Services Tax	..	..	0	0	1 513	1 904	2 328	2 683	2 906	2 845
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	2 634	2 689	3 212	2 880	3 663	4 316	4 706	5 097
5121 Excises	..	..	0	0	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	2 087	2 056	1 975	2 346	2 487	2 799	3 149	3 412
5124 Taxes on exports	..	..	0	0	0	0	15	114	102	103
Remittance tax	..	..	0	0	0	0	15	114	102	103
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	547	633	1 237	534	1 161	1 402	1 455	1 582
Green tax	..	..	0	0	0	37	623	696	811	851
Airport service charge	..	..	0	36	432	497	538	706	645	731
Tourism tax	..	..	547	597	805	1	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	40	57	69	78	90	99	108	123
5210 Recurrent taxes	..	..	39	55	66	75	87	97	106	121
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	37	47	52	62	76	84	92	107
5213 Paid in respect of other goods	..	..	2	8	14	12	11	13	14	13
5220 Non-recurrent taxes	..	..	1	2	3	3	3	2	2	2
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	0	0	0	0	0	0	0	0

Note: Data are reported on a calendar year. The data are on a cash basis.

Source: Ministry of Finance, Maldives.

Statlink

Table 4.13. Mongolia: Details of tax revenue

Billion MNT

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	1 406	2 470	4 481	4 421	4 567	6 005	7 788	9 033
1000 Taxes on income, profits and capital gains	..	..	649	975	1 101	1 171	1 043	1 613	2 091	2 556
1100 Of individuals	..	..	75	161	480	482	523	651	814	895
1110 On income and profits	..	..	75	161	480	482	523	651	814	895
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	574	814	621	689	520	962	1 277	1 661
1210 On profits	..	..	574	814	621	689	520	962	1 277	1 661
Corporate tax income revenue	..	..	220	391	621	689	520	962	1 277	1 661
Windfall profit tax	..	..	354	423	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	161	323	871	972	1 058	1 259	1 569	1 787
2100 Employees	..	..	8	170	423	438	465	535	541	701
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	147	129	440	447	494	578	640	776
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	6	24	8	87	99	146	388	310
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	28	47	115	117	125	157	169	222
4100 Recurrent taxes on immovable property	..	..	20	33	66	60	54	62	67	110
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	8	14	50	58	72	94	102	112
4210 Individual	..	..	0	0	0	0	0	0	0	0
4220 Corporate	..	..	8	14	50	58	72	94	102	112
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	568	1 125	2 393	2 161	2 341	2 976	3 960	4 469
5100 Taxes on production, sale, transfer, etc	..	..	508	1 048	2 206	1 990	2 129	2 686	3 671	4 182
5110 General taxes on goods and services	..	..	265	579	1 372	1 050	1 141	1 619	2 196	2 486
5111 Value added taxes	..	..	265	579	1 372	1 050	1 141	1 619	2 196	2 486
Domestic VAT	..	..	108	208	551	485	558	734	898	1 088
Import VAT	..	..	199	423	917	672	684	1 032	1 412	1 633
VAT refunds	..	..	-42	-51	-95	-107	-102	-148	-114	-235
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	243	469	835	941	989	1 067	1 475	1 696
5121 Excises	..	..	140	276	466	604	641	532	768	880
Alcoholic drinks (excluding beer)	..	..	48	93	261	210	222	247	269	310
Beer	..	..	7	17	36	28	27	27	29	32
Tobacco	..	..	10	11	46	32	33	33	29	29
Vehicles	..	..	39	55	90	44	27	89	214	232
Fuel and gasoline	..	..	36	100	34	291	332	137	227	277
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	96	193	355	321	328	512	682	790
5124 Taxes on exports	..	..	6	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	13	16	19	23	25	26
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	60	77	187	171	212	290	289	286
5210 Recurrent taxes	..	..	60	74	109	157	192	253	247	237
5211 Paid by households: motor vehicles	..	..	6	10	28	29	32	36	38	41
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	54	63	80	128	160	218	208	196
5220 Non-recurrent taxes	..	..	0	3	78	14	20	37	42	49
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending December 31st. The data are on a cash basis.

Source: Ministry of Finance of Mongolia.

Statlink

Table 4.14. Nauru: Details of tax revenue

Thousand AUD

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	..	..	9 552	24 106	21 459	42 087	56 565	80 022
1000 Taxes on income, profits and capital gains	..	..	..	..	0	12 593	12 590	27 320	39 731	62 927
1100 Of individuals	..	..	..	..	0	0	0	0	0	0
1110 On income and profits	..	..	..	..	0	0	0	0	0	0
1120 On capital gains	..	..	..	..	0	0	0	0	0	0
1200 Corporate	..	..	..	..	0	0	0	0	0	0
1210 On profits	..	..	..	..	0	0	0	0	0	0
1220 On capital gains of corporates	..	..	..	..	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	..	..	0	12 593	12 590	27 320	39 731	62 927
Employment Services Tax	..	..	..	..	0	12 593	10 131	8 657	17 531	19 935
Business Tax	..	..	..	..	0	0	2 459	18 663	22 200	42 992
2000 Social security contributions	..	..	..	..	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	..	..	0	0	0	0	0	0
4000 Taxes on property	..	..	..	..	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	9 552	11 513	8 869	14 767	16 834	17 094
5100 Taxes on production, sale, transfer, etc	..	..	..	..	8 747	10 747	8 200	14 011	15 750	15 953
5110 General taxes on goods and services	..	..	..	..	0	0	0	0	0	0
5111 Value added taxes	..	..	..	..	0	0	0	0	0	0
5112 Sales tax	..	..	..	..	0	0	0	0	0	0
5113 Other	..	..	..	..	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	..	..	8 747	10 747	8 200	14 011	15 750	15 953
5121 Excises	..	..	..	..	0	0	0	0	0	0
5122 Profits of fiscal monopolies	..	..	..	..	0	0	0	0	0	0
5123 Customs and import duties	..	..	..	..	7 581	8 271	5 121	12 055	10 000	11 604
5124 Taxes on exports	..	..	..	..	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	..	..	0	0	0	0	0	0
5126 Taxes on specific services	..	..	..	..	1 166	2 476	3 079	1 955	5 750	4 349
DCA Departure tax	..	..	..	..	286	579	615	259	1 747	811
DCA Pax levy	..	..	..	..	278	991	689	289	1 846	949
Telecom tax	..	..	..	..	602	906	1 775	1 407	2 158	2 589
5127 Other taxes on internat. trade and transactions	..	..	..	..	0	0	0	0	0	0
5128 Other taxes	..	..	..	..	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	..	..	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	..	..	805	766	670	757	1 084	1 142
5210 Recurrent taxes	..	..	..	..	213	228	286	334	455	700
5211 Paid by households: motor vehicles	..	..	..	..	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	..	..	0	0	0	0	32	44
5213 Paid in respect of other goods	..	..	..	..	213	228	286	334	423	656
5220 Non-recurrent taxes	..	..	..	..	592	538	384	423	629	442
5300 Unallocable between 5100 and 5200	..	..	..	..	0	0	0	0	0	0
6000 Other taxes	..	..	..	..	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Data are on a fiscal year basis beginning 1st July. For example, the data for 2019 represent the period from July 2019 to July 2020.

Source: Nauru Revenue Office.

Statlink

Table 4.15. New Zealand: Details of tax revenue

Million NZD

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	35 560	39 765	64 046	62 310	76 609	81 499	86 576	92 635	99 842	99 611
1000 Taxes on income, profits and capital gains	21 260	23 861	40 308	33 494	41 818	44 723	48 109	51 489	56 173	54 754
1100 Of individuals	15 669	17 126	26 965	23 519	28 726	30 297	31 844	35 004	37 467	39 464
1110 On income and profits	15 669	17 126	26 965	23 519	28 726	30 297	31 844	35 004	37 467	39 464
1120 On capital gains	0	0	0	0	0	0	0	0	0	0
1200 Corporate	3 926	4 914	9 069	7 609	10 250	11 407	13 461	13 584	15 559	12 366
1210 On profits	3 926	4 914	9 069	7 609	10 250	11 407	13 461	13 584	15 559	12 366
1220 On capital gains	0	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	1 665	1 821	4 274	2 366	2 842	3 019	2 804	2 901	3 147	2 924
NRWT	662	760	1 506	467	470	733	594	619	651	570
Property speculation	0	0	0	0	0	0	0	0	0	0
Absentee income tax	0	0	0	0	0	0	0	0	0	0
Interest	961	990	2 699	1 704	1 829	1 660	1 468	1 530	1 659	1 528
Dividends	42	71	69	195	543	626	742	752	837	826
Other	0	0	0	0	0	0	0	0	0	0
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	0	0	0	0	0	0	0	0	0	0
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	0	0	0	0	0
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	0	0	0	0	0	0	0	0	0	0
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	0	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1 918	2 112	3 417	4 119	4 793	5 046	5 257	5 533	5 822	6 155
4100 Recurrent taxes on immovable property	1 732	2 049	3 322	4 031	4 693	4 962	5 178	5 426	5 717	6 054
Local govt rates and services	1 732	2 049	3 322	4 031	4 693	4 962	5 178	5 426	5 717	6 054
Land tax	0	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	2	3	2	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	0	0	0	..	..	..	..	..	..
4320 Gift taxes	..	2	3	2	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	186	61	92	86	100	84	79	107	105	101
Instrument duty	173	51	85	82	100	84	79	107	105	101
Cheque duty	13	10	7	4	0	0	0	0	0	0
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	12 382	13 792	20 290	24 692	29 996	31 728	33 203	35 612	37 845	38 700
5100 Taxes on production, sale, transfer, etc.	11 603	12 887	18 832	23 107	28 011	29 584	30 925	33 220	35 271	36 033
5110 General taxes	8 696	9 885	15 046	19 143	23 306	24 587	25 847	27 951	29 521	30 259
5111 Value added taxes	8 696	9 885	15 046	19 143	23 306	24 587	25 847	27 951	29 521	30 259
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
Motor vehicles	..	..	..	..	..	..	..	..	..	..
Other sales tax	..	..	..	..	..	..	..	..	..	..
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	2 907	3 002	3 786	3 964	4 705	4 997	5 078	5 269	5 750	5 774
5121 Excise duties	2 018	2 148	1 627	1 782	2 050	2 280	2 231	2 214	2 622	2 497
On alcoholic beverages	439	436	573	622	651	672	684	699	722	710
Beer	218	201	290	207	253	262	265	265	274	269
Wine	106	100	163	181	216	216	218	227	225	221
Spirits	115	135	120	234	182	194	201	207	223	220
Tobacco	681	764	159	220	310	362	352	399	483	485
Motor vehicles	0	0	0	0	0	0	0	0	0	0
Refined sugar	0	0	0	0	0	0	0	0	0	0
CA petroleum fuels	786	810	819	872	1 018	1 185	1 137	1 057	1 201	1 075
NRF fuel excise	0	0	0	0	0	0	0	0	0	0
Local petroleum fuels	25	27	30	32	35	33	34	33	190	204
CA mileage tax	0	0	0	0	0	0	0	0	0	0
NRF mileage tax	0	0	0	0	0	0	0	0	0	0
Road user charges	0	0	0	0	0	0	0	0	0	0
Energy resources levy	87	111	46	36	36	28	24	26	26	23
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	750	648	1 857	1 916	2 391	2 442	2 550	2 738	2 814	3 001
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	139	206	302	266	264	275	297	317	314	276
Lottery (national)	103	167	290	253	249	260	281	301	299	266
Lottery (overseas)	0	0	0	0	0	0	0	0	0	0
Racing	36	39	12	13	15	15	16	16	15	10
Film hire tax	0	0	0	0	0	0	0	0	0	0
Domestic air travel tax	0	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
Foreign fishing vessels tax	..	..	..	..	..	..	..	..	..	..
Foreign travel tax	..	..	..	..	..	..	..	..	..	..
International departure tax	..	..	..	..	..	..	..	..	..	..
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	779	905	1 458	1 585	1 985	2 144	2 278	2 392	2 574	2 667
5210 Recurrent taxes	779	905	1 458	1 585	1 985	2 144	2 278	2 392	2 574	2 667
Motor vehicle registration	158	181	226	172	181	214	223	227	227	226
Heavy traffic fees	466	532	851	1 016	1 283	1 381	1 469	1 551	1 673	1 716
Accident compensation levies	0	0	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	0	0	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	155	192	381	397	521	549	586	614	674	725
Local authority fees and charges	155	192	381	397	521	549	586	614	674	725
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	0	31	5	2	2	7	1	2	2
6100 Paid solely by business	..	..	0	0	0	0	0	0	0	0
6200 Other	..	..	31	5	2	2	7	1	2	2

Note: The figures follow a financial year ending on 30 June of the following year. From 1993, data are on accrual basis. Heading 1000: Tax credits to exporters under the export incentives schemes are non-wastable, but that part of the excess of tax liability paid out to taxpayers is not identifiable. Heading 1100: The figures up to 1969 include revenues collected by a social security income tax. The base of this tax was the same as the ordinary income tax base and the two have now been incorporated into a single income tax. Heading 5121: From October 1986 incorporates that portion of the selective impost on wine, spirits, tobacco and motor vehicles which was formerly collected and reported as sales tax. The revenue collected on those imported goods which are subject to the equivalent of the domestic excise has been classified as excise duty. In this respect, there is a discontinuity between the excises recorded before and after October 1986. Heading 5210: The other local authority licence fees include some small items which could be regarded as non-tax revenues. Heading for non-wastable tax credits 1110 comprises four Family assistance tax credits. The total in item 1100 is net of the tax expenditure component but not net of the transfer component.

Source: Local Authorities Statistics, Department of Statistics, Wellington.

Statlink

Table 4.16. Papua New Guinea: Details of tax revenue

Million PGK

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	1 305	5 875	6 573	10 279	9 142	8 606	8 986	9 983	10 518
1000 Taxes on income, profits and capital gains	..	936	4 287	4 562	6 889	5 956	5 286	5 474	6 119	6 055
1100 Of individuals	..	552	1 001	1 553	3 200	3 037	2 844	3 094	3 102	3 212
1110 On income and profits	..	552	1 001	1 553	3 200	3 037	2 844	3 094	3 102	3 212
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	384	3 285	3 009	3 689	2 919	2 441	2 380	3 017	2 843
1210 On profits	..	384	3 285	3 009	3 689	2 919	2 441	2 380	3 017	2 843
Corporate Income Tax	..	262	724	1 201	2 629	2 375	2 094	1 950	1 933	1 697
Mining and Petroleum Tax	..	0	2 334	1 476	794	169	92	114	775	760
Royalty Tax and Management fee	..	4	5	10	37	18	44	43	44	43
Dividend witholding tax	..	54	204	279	186	195	133	182	155	215
Interest witholding tax	..	64	19	42	43	162	79	91	111	128
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	1	2	2	16	0	14	11	9	2
4000 Taxes on property	..	44	85	65	137	51	79	42	100	47
4100 Recurrent taxes on immovable property	..	0	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	44	85	65	137	51	79	42	100	47
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	325	1 501	1 944	3 237	3 134	3 227	3 459	3 755	4 414
5100 Taxes on production, sale, transfer, etc	..	325	1 501	1 944	3 237	3 134	3 227	3 459	3 755	4 414
5110 General taxes on goods and services	..	325	654	874	1 636	1 637	1 646	1 617	1 642	1 990
5111 Value added taxes	..	321	648	865	1 623	1 571	1 638	1 581	1 622	1 973
Goods and services tax (inland Collection)	..	177	468	629	1 180	1 068	1 103	1 131	1 120	1 368
GST transfers to provinces	..	144	180	236	443	503	535	450	502	605
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	4	6	9	13	66	8	36	20	17
5120 Taxes on specific goods and services	..	..	846	1 070	1 601	1 497	1 581	1 842	2 113	2 424
5121 Excises	..	..	455	611	889	802	876	1 105	1 168	1 361
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	136	189	273	243	243	246	325	409
5124 Taxes on exports	..	..	155	174	275	316	294	297	392	398
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	61	100	97	164	136	168	193	228	256
Gaming taxes	..	58	97	93	158	126	164	179	205	227
Departure tax	..	3	3	4	6	9	4	14	23	29
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending 31st December. The data are on a cash basis. Figures exclude tax revenues collected by sub-national governments as the data are not available. Total tax revenues are not available for 2000 and 2001 as the data are incomplete, and do not include customs revenues for these two years.

Source: Ministry of Treasury and Finance of Papua New Guinea.

Statlink

Table 4.17. Philippines: Details of tax revenue

Million PHP

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	447 976	564 343	1 121 594	1 330 768	2 111 568	2 265 139	2 460 823	2 779 896	3 173 744	3 520 186
1000 Taxes on income, profits and capital gains	164 170	217 798	453 338	521 707	840 680	912 229	994 543	1 106 711	1 124 589	1 257 675
1100 Of individuals	59 749	83 006	141 673	167 605	283 873	309 439	344 081	391 049	386 748	499 450
1110 On income and profits	53 370	78 229	135 504	158 325	267 703	292 548	325 446	367 166	359 901	473 098
1120 On capital gains	6 379	4 777	6 170	9 280	16 170	16 891	18 635	23 883	26 847	26 352
1200 Corporate	95 449	116 980	282 504	326 967	523 183	569 485	619 067	683 929	700 990	716 763
1210 On profits	94 427	114 871	280 090	323 116	513 978	561 465	609 301	676 868	690 641	706 547
1220 On capital gains of corporates	1 022	2 110	2 414	3 851	9 205	8 020	9 766	7 061	10 348	10 215
1300 Unallocable between 1100 and 1200	8 973	17 812	29 160	27 135	33 624	33 305	31 395	31 732	36 851	41 462
2000 Social security contributions	36 500	74 200	131 830	168 430	284 360	319 106	343 545	372 421	433 580	498 167
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	2 800	19 900	26 520	34 300	80 130	97 598	101 003	111 496	128 526	148 400
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	33 700	54 300	105 310	134 130	204 230	221 508	242 542	260 925	305 054	349 767
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	4 178	17 401	32 354	39 070	60 026	63 982	66 265	78 269	81 373	87 458
4100 Recurrent taxes on immovable property	0	14 947	27 387	31 876	45 458	48 991	50 829	61 891	64 474	70 143
Real property tax (local government)	..	14 947	27 387	31 876	45 458	48 991	50 829	61 891	64 474	70 143
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	881	480	962	1 981	5 450	5 636	6 638	7 467	7 155	7 219
4310 Estate and inheritance taxes	677	302	650	1 451	3 489	3 341	4 723	5 001	3 654	3 299
4320 Gift taxes	204	178	312	531	1 960	2 294	1 915	2 466	3 501	3 920
4400 Taxes on financial and capital transactions	3 297	1 974	4 005	5 213	9 118	9 356	8 798	8 910	9 744	10 095
Stock transactions (RA 7717)	3 297	1 974	4 005	5 213	9 118	9 356	8 798	8 910	9 744	10 095
4500 Other non-reccurrent taxes on property	0	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	225 025	237 243	456 497	549 890	844 442	884 132	962 763	1 118 976	1 365 047	1 496 800
5100 Taxes on production, sale, transfer, etc	222 627	234 202	448 164	540 595	832 656	872 832	949 396	1 103 612	1 349 435	1 481 145
5110 General taxes on goods and services	47 273	53 879	145 013	173 284	278 794	295 502	331 414	365 235	358 169	406 084
5111 Value added taxes	47 273	53 879	145 013	173 284	278 794	295 502	331 414	365 235	358 169	406 084
5112 Sales tax	0	0	0	0	0	0	0	0	0	0
5113 Other	0	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	175 354	180 323	303 151	367 312	553 862	577 330	617 982	738 376	991 266	1 075 061
5121 Excises	63 048	61 677	54 998	67 203	135 315	158 319	163 505	209 493	290 612	317 267
Alcohol products	13 412	12 997	18 786	21 781	37 525	42 214	50 272	61 050	68 809	76 999
Tobacco products	16 027	17 427	23 206	31 730	82 725	99 505	95 055	125 910	136 005	147 633
Petroleum products	29 272	28 297	10 036	9 832	9 419	11 888	13 111	15 512	39 002	42 709
Automobiles	0	0	0	0	2 636	2 452	3 128	4 308	5 814	5 523
Mineral products	77	243	942	1 306	2 814	2 079	1 758	2 251	4 918	5 453
Others	4 259	2 712	2 028	2 555	196	182	181	462	36 064	38 952
5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	94 800	95 006	209 439	259 241	369 277	367 534	396 365	458 184	593 111	630 310
5124 Taxes on exports	0	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	17 506	23 639	38 714	40 868	49 270	51 477	58 111	70 700	107 543	127 484
Banks and financial institutions	9 696	9 538	19 434	22 857	26 677	26 915	29 602	33 471	33 087	50 876
Travel tax (CHED/NCAA)	386	1 043	1 581	1 512	1 827	1 770	1 694	2 894	3 084	3 487
Immigration tax (BID)	18	47	42	59	72	72	87	115	165	241
Other	7 406	13 011	17 657	16 440	20 694	22 720	26 728	34 220	71 207	72 880
5127 Other taxes on internat. trade and transactions	0	0	0	0	0	0	0	0	0	0
5128 Other taxes	0	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	2 398	3 041	8 333	9 295	11 786	11 300	13 367	15 364	15 612	15 655
5210 Recurrent taxes	2 398	3 041	8 333	9 295	11 786	11 300	13 367	15 364	15 612	15 655
LTO-Motor Vehicle Users' Tax	2 398	3 041	8 333	9 295	11 786	11 300	13 367	15 364	15 612	15 655
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	18 103	17 702	47 575	51 671	82 060	85 690	93 706	103 520	169 155	180 086
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	18 103	17 702	47 575	51 671	82 060	85 690	93 706	103 520	169 155	180 086
Documentary Stamp Tax	16 477	16 170	35 147	42 629	69 036	72 073	80 151	85 916	139 168	145 970
DENR-Forest charges	116	175	164	239	133	128	136	164	192	250
Miscellaneous taxes	1 510	1 356	8 944	4 391	6 051	6 219	5 888	9 086	19 708	22 684
Other taxes (local government)	0	0	3 319	4 412	6 840	7 270	7 531	8 354	10 086	11 181

Note: Year ending 31st December. The data are on a cash basis. Heading 5123: This category includes VAT on imports as well as excises levied on imports.

Source: Department of Finance of the Philippines.

Statlink

Table 4.18. Samoa: Details of tax revenue

Million WST

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	330	341	440	495	514	523	572	556
1000 Taxes on income, profits and capital gains	..	..	78	84	107	114	117	116	132	122
1100 Of individuals	..	..	42	46	59	64	69	68	68	70
1110 On income and profits	..	..	42	46	59	64	69	68	68	70
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	36	38	48	51	48	48	64	52
1210 On profits	..	..	36	38	48	51	48	48	64	52
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	2	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	0	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	2	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	0	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	251	257	332	380	397	408	440	434
5100 Taxes on production, sale, transfer, etc	..	..	251	257	332	380	397	408	440	434
5110 General taxes on goods and services	..	..	126	119	177	200	198	209	229	232
5111 Value added taxes	..	..	126	119	177	200	198	209	229	232
VAGST on Imports	..	..	100	..	..	..	..	..	..	..
VAGST on sales of goods and services	..	..	26	..	..	..	..	..	..	..
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	125	137	155	181	199	199	211	202
5121 Excises	..	..	78	95	99	120	134	127	133	133
Petroleum Levy	..	..	3	..	..	..	..	..	..	..
Import Excise	..	..	29	..	..	..	..	..	..	..
Domestic Excise	..	..	47	..	..	..	..	..	..	..
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	43	38	50	54	55	59	63	55
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	4	4	6	6	10	13	15	14
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2019 represent the period from July 2019 to June 2020. The data are on a cash basis. Figures exclude tax revenues collected by sub-national governments as the data are not available. The data from 2009 were provided on the basis of the IMF's GFSM 2014 classification. Prior to this year, data were provided on a different basis. The differences between the two sets of data are indicated below for the relevant tax revenue categories. Heading 1000: Income tax revenues from 2009 onwards are net of income tax refunds. Prior to 2009, the income tax revenue figures are gross of refunds Heading 5111: VAGST revenues from 2009 onwards net of aid, loan payments by Treasury and VAGST paid by Government departments. Heading 5123: Import duty from 2009 onwards is net of aid and loan payments by Treasury. Heading 5126: Data from 2009 include revenues from fisheries' licences. Fisheries' licences revenues are usually classified as non-tax revenues according to the OECD classification set out in Annex A of the Interpretative Guide, but could not be distinguished from other revenues from taxes on specific services.

Source: Bureau of Statistics of Samoa.

Statlink

Table 4.19. Singapore: Details of tax revenue

Million SGD

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	25 627	36 630	41 848	54 110	55 647	58 699	66 363	66 203	67 645
1000 Taxes on income, profits and capital gains	..	13 538	16 621	18 687	23 940	24 890	26 378	32 065	30 818	32 535
1100 Of individuals	..	3 543	4 537	6 470	8 927	9 235	10 526	10 724	11 706	12 368
1110 On income and profits	..	3 543	4 537	6 470	8 927	9 235	10 526	10 724	11 706	12 368
1120 On capital gains	..	0	0	0	0	0	0	0	0	0
1200 Corporate	..	9 509	10 934	11 260	13 887	14 253	14 378	19 810	17 523	18 530
1210 On profits	..	9 509	10 934	11 260	13 887	14 253	14 378	19 810	17 523	18 530
From corporate profits	..	8 316	9 250	10 687	13 372	13 815	13 602	14 944	16 032	16 732
Statutory board contributions	..	1 192	1 683	573	516	438	776	4 866	1 491	1 798
1220 On capital gains	..	0	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	486	1 150	957	1 126	1 402	1 474	1 532	1 590	1 637
Withholding taxes	..	486	1 150	957	1 126	1 402	1 474	1 532	1 590	1 637
2000 Social security contributions	..	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	2 863	6 259	6 080	7 124	7 224	7 638	9 345	9 256	8 961
4100 Recurrent taxes on immovable property	..	1 535	2 428	2 798	4 340	4 456	4 359	4 440	4 649	4 761
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	71	154	5	1	-1	0	0	0	0
4310 Estate and inheritance taxes	..	71	154	5	1	-1	0	0	0	0
4320 Gift taxes	..	0	0	0	0	0	0	0	0	0
4400 Taxes on financial and capital transactions	..	1 257	3 677	3 277	2 784	2 769	3 278	4 905	4 607	4 199
4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	7 967	12 053	14 376	16 949	17 657	18 638	18 933	19 499	19 466
5100 Taxes on production, sale, transfer, etc	..	5 462	9 864	12 525	15 346	15 897	16 490	16 781	16 876	17 047
5110 General taxes	..	2 121	6 165	8 198	10 215	10 345	11 078	10 960	11 137	11 164
5111 Value added taxes	..	2 121	6 165	8 198	10 215	10 345	11 078	10 960	11 137	11 164
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	3 341	3 699	4 327	5 131	5 552	5 412	5 821	5 739	5 883
5121 Excises	..	1 847	1 985	2 048	2 540	2 833	2 730	3 133	3 075	3 264
Liquors	..	..	414	470	634	638	640	663	678	678
Tobacco	..	..	700	889	1 228	1 205	986	1 174	1 122	1 160
Petroleum Products	..	..	386	419	419	584	596	827	784	986
Motor Vehicles	..	..	483	267	251	399	502	463	486	435
Compressed Natural Gas Unit Duty	..	..	0	0	3	2	1	1	0	0
Others	..	..	3	5	6	5	5	5	6	5
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	0	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	1 494	1 714	2 279	2 591	2 719	2 682	2 688	2 664	2 620
Betting duty	..	1 494	1 714	2 279	2 591	2 719	2 682	2 688	2 664	2 620
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	..	2 506	2 189	1 851	1 603	1 760	2 148	2 153	2 623	2 419
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	1 259	1 698	2 706	6 097	5 876	6 045	6 019	6 629	6 683
6100 Paid solely by business	..	0	0	0	0	0	0	0	0	0
6200 Other	..	1 259	1 698	2 706	6 097	5 876	6 045	6 019	6 629	6 683

Note: Data are on a fiscal year basis ending 31st March. For example, the data for 2019 represent 1 April 2019 to 31 March 2020. The data are on a cash basis. Heading 2000: there are no social security contributions in Singapore. Heading 4100: recurrent taxes on immovable property includes tax levied on all private properties, as well as properties owned by statutory boards. Heading 5121: comprises excises, customs and import duties.

Source: Ministry of Finance of Singapore.

Statlink

Table 4.20. Solomon Islands: Details of tax revenue

Million SBD

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	819	1 376	2 269	2 392	2 367	2 632	3 013	2 623
1000 Taxes on income, profits and capital gains	..	..	189	418	622	719	690	780	794	757
1100 Of individuals	..	..	141	280	404	437	411	491	505	509
1110 On income and profits	..	..	141	280	404	437	411	491	505	509
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	48	137	218	283	278	289	288	248
1210 On profits	..	..	48	137	218	283	278	289	288	248
Dividend Withholding Tax (WHT)	..	..	14	41	74	118	106	114	86	43
Non-resident WHT	..	..	16	43	63	71	68	66	59	71
Resident WHT	..	..	19	53	81	94	105	110	143	134
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	9	8	14	19	17	14	16	15
4100 Recurrent taxes on immovable property	..	..	0	0	0	0	0	0	0	0
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	9	8	14	19	17	14	16	15
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	621	951	1 633	1 654	1 660	1 838	2 204	1 852
5100 Taxes on production, sale, transfer, etc	..	..	616	944	1 619	1 638	1 643	1 821	2 188	1 834
5110 General taxes on goods and services	..	..	621	458	747	721	682	773	867	750
5111 Value added taxes	..	..	0	0	0	0	0	0	0	0
5112 Sales tax	..	..	283	458	747	721	682	773	867	750
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	333	486	872	917	961	1 047	1 321	1 084
5121 Excises	..	..	53	106	158	144	163	173	233	198
Tobacco	..	..	29	59	96	89	95	109	139	122
Beer	..	..	23	34	59	49	61	63	93	55
Spirits	..	..	0	12	4	6	7	2	0	18
Other	..	..	0	0	0	0	0	0	0	4
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	99	136	217	214	215	243	295	261
5124 Taxes on exports	..	..	182	245	496	560	582	631	794	624
Export duty on minerals	..	..	0	2	6	1	2	1	1	2
Export duty on shells	..	..	0	1	1	1	0	0	1	0
Export duty on fish	..	..	7	2	1	1	1	2	1	2
Export duty on timber/log	..	..	174	240	487	469	579	627	790	618
Export duty on other products	..	..	0	0	2	88	1	1	1	2
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	5	7	14	16	17	17	16	18
5210 Recurrent taxes	..	..	5	7	14	16	17	17	16	18
5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
5212 Paid by others: motor vehicles	..	..	0	0	0	0	0	0	0	0
5213 Paid in respect of other goods	..	..	5	7	14	16	17	17	16	18
5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending 31st December. The data are on a cash basis. Figures exclude tax revenues collected by sub-national governments as the data are not available. Some revenues (e.g. customs fees, penalties) amounting to about 0.9 million in 2019 are considered as non-tax revenues according to the OECD classification, described in the interpretative guide in Annex A. The national classification of Solomon Islands classifies these revenues as tax revenues.

Source: Solomon Islands Ministry of Finance and Treasury.

Statlink

Table 4.21. Thailand: Details of tax revenue

Million THB

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	740 147	1 553 133	1 870 452	2 410 488	2 568 138	2 595 796	2 673 414	2 857 840	2 897 782
1000 Taxes on income, profits and capital gains	..	235 421	614 883	682 860	881 591	895 205	894 058	893 754	975 030	1 031 929
1100 Of individuals	..	87 420	177 205	187 687	237 147	268 290	283 003	275 928	281 123	298 444
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	148 001	437 678	495 173	644 444	626 915	611 055	617 826	693 907	733 486
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
2000 Social security contributions	..	27 073	79 809	132 394	128 174	144 803	145 693	153 488	162 127	172 134
2100 Employees	..	12 704	37 717	0	58 031	66 027	68 574	70 993	75 249	79 418
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	14 369	40 567	127 844	63 615	70 103	72 714	74 681	78 656	83 320
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	0	1 525	4 549	6 528	8 674	4 405	7 814	8 222	9 396
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	0	0	0	0	0	0	0	0	0
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	16 283	18 317	24 666	62 627	68 157	60 364	73 946	78 533	78 277
4100 Recurrent taxes on immovable property	..	9 094	18 317	24 592	32 396	33 530	33 751	37 955	38 166	37 098
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	74	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	65	218	449
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	7 189	0	0	30 231	34 627	26 613	35 927	40 149	40 731
4500 Other non-reccurrent taxes on property	..	0	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	457 826	829 490	1 016 829	1 322 691	1 442 296	1 477 287	1 533 483	1 621 189	1 596 431
5100 Taxes on production, sale, transfer, etc	..	444 986	808 624	990 052	1 182 176	1 262 437	1 312 202	1 386 480	1 456 652	1 447 646
5110 General taxes on goods and services	..	171 113	319 655	388 856	527 902	535 121	558 192	584 342	633 623	596 676
5111 Value added taxes	..	169 425	319 655	388 856	527 902	535 121	558 192	584 342	633 623	596 676
5112 Sales tax	..	1 688	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	273 873	488 969	601 197	654 274	727 316	754 010	802 138	823 029	850 969
5121 Excises	..	180 884	351 498	478 257	480 479	559 388	589 363	642 966	662 141	683 725
5122 Profits of fiscal monopolies	..	5 310	8 210	4 879	9 869	8 106	5 148	7 116	174	928
5123 Customs and import duties	..	84 902	87 440	92 675	105 270	100 156	97 400	90 485	93 665	97 837
5124 Taxes on exports	..	2 329	4 164	168	267	202	103	81	143	209
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	448	37 657	25 218	58 388	59 463	61 996	61 490	66 905	68 270
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	12 840	20 866	26 777	140 515	179 860	165 084	147 003	164 537	148 785
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	0	0	0	0	0
6000 Other taxes	..	3 544	10 634	13 703	15 405	17 677	18 394	18 743	20 962	19 010
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Data are on a fiscal year basis ending 30th September. For example, the data for 2019 represents 1 October 2018 to 30 September 2019. The data are on a cash basis. Tax revenues submitted by the Ministry of Finance for 2000 - 2012 are based on data gathered by the IMF.

Source: Ministry of Finance in Thailand.

Statlink

Table 4.22. Tokelau: Details of tax revenue

Thousand NZD

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	1 198	1 694	2 107	2 151	2 176	2 518	2 843	3 040
1000 Taxes on income, profits and capital gains	..	..	573	866	1 014	1 100	1 188	1 404	1 346	1 631
1100 Of individuals	..	..	573	866	1 014	1 100	1 188	1 404	1 346	1 631
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	0	0	0	0	0	0	0	0
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	625	828	1 093	1 051	988	1 114	1 497	1 409
5100 Taxes on production, sale, transfer, etc	..	..	625	828	1 093	1 051	988	1 114	1 497	1 409
5110 General taxes on goods and services	..	..	0	0	0	0	0	0	0	0
5111 Value added taxes	..	..	..	..	..	..	..	..	..	..
5112 Sales tax	..	..	..	..	..	..	..	..	..	..
5113 Other	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	625	828	1 093	1 051	988	1 114	1 497	1 409
5121 Excises	..	..	624	827	1 091	1 050	984	1 104	1 489	1 406
Duty On Tobacco	..	..	258	379	600	558	539	702	966	948
Duty On Liqour	..	..	178	222	288	288	251	200	266	240
Duty On General Goods : resale	..	..	188	226	203	204	194	202	257	218
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	1	1	2	1	4	10	8	3
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2019 represent the period from July 2019 to June 2020. The data are on a cash basis.

Source: National Statistics Office of Tokelau.

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Table 4.23. Vanuatu: Details of tax revenue

Million VUV

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	6 098	10 267	11 089	13 737	13 477	13 324	16 249	17 976	18 254
1000 Taxes on income, profits and capital gains	..	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1110 On income and profits	..	..	..	..	..	..	..	..	..	..
1120 On capital gains	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1210 On profits	..	..	..	..	..	..	..	..	..	..
1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	196	449	485	430	402	383	488	566	648
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4110 Households	..	..	..	..	..	..	..	..	..	..
4120 Others	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Other non-reccurrent taxes on property	..	..	..	..	..	..	..	..	..	..
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	5 902	9 818	10 603	13 307	13 075	12 941	15 761	17 410	17 606
5100 Taxes on production, sale, transfer, etc	..	5 902	9 818	8 829	10 427	10 898	10 708	13 024	14 713	14 598
5110 General taxes on goods and services	..	3 441	5 858	4 301	5 794	5 769	5 549	6 912	8 235	8 134
5111 Value added taxes	..	3 441	5 858	4 301	5 794	5 769	5 549	6 912	8 235	8 134
5112 Sales tax	..	0	0	0	0	0	0	0	0	0
5113 Other	..	0	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	2 461	3 960	4 528	4 633	5 130	5 159	6 112	6 478	6 464
5121 Excises	..	76	554	1 882	1 976	2 180	2 219	2 578	2 784	2 830
5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	2 385	3 406	2 646	2 657	2 950	2 940	3 534	3 694	3 635
5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	0	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	0	0	0	0	0	0	0	0	0
5128 Other taxes	..	0	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	0	0	0	0	0	0	0	0	0
5210 Recurrent taxes	..	..	..	..	..	..	..	..	..	..
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	1 774	2 880	2 177	2 233	2 737	2 697	3 008
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending December 31st.

Source: Department of Finance and Treasury of Vanuatu.

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Table 4.24. Viet Nam: Details of tax revenue

Billion VND

	1997	2000	2007	2010	2014	2015	2016	2017	2018	2019
Total tax revenue	..	..	248 381	465 916	677 559	725 441	779 065	868 099	954 021	1 053 479
1000 Taxes on income, profits and capital gains	..	..	111 967	174 931	255 651	256 753	254 916	295 983	345 256	380 037
1100 Of individuals	..	..	7 415	26 276	47 844	56 723	65 239	78 783	94 364	109 401
1110 On income and profits	..	..	7 415	26 276	47 844	56 723	65 239	78 783	94 364	109 401
1120 On capital gains	..	..	0	0	0	0	0	0	0	0
1200 Corporate	..	..	104 552	148 655	207 807	200 030	189 677	217 200	250 892	270 636
1210 On profits	..	..	104 552	148 655	207 807	200 030	189 677	217 200	250 892	270 636
1220 On capital gains of corporates	..	..	0	0	0	0	0	0	0	0
1300 Unallocable between 1100 and 1200	..	..	0	0	0	0	0	0	0	0
2000 Social security contributions	..	..	..	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2210 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
2410 On a payroll basis	..	..	..	..	..	..	..	..	..	..
2420 On an income tax basis	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	824	1 452	1 524	1 537	1 479	1 726	1 901	2 058
4100 Recurrent taxes on immovable property	..	..	824	1 452	1 524	1 537	1 479	1 726	1 901	2 058
4110 Households	..	..	711	1 396	1 463	1 479	1 419	1 687	1 874	2 039
4120 Others	..	..	113	56	61	58	60	39	27	19
4200 Recurrent taxes on net wealth	..	..	0	0	0	0	0	0	0	0
4210 Individual	..	..	..	..	..	..	..	..	..	..
4220 Corporate	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	0	0	0	0	0
4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	0	0	0	0	0	0	0
4500 Other non-reccurrent taxes on property	..	..	0	0	0	0	0	0	0	0
4510 On net wealth	..	..	..	..	..	..	..	..	..	..
4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	..	..	135 590	289 533	420 384	467 151	522 670	570 390	606 864	671 384
5100 Taxes on production, sale, transfer, etc	..	..	129 954	276 922	404 294	444 746	495 359	542 777	574 455	631 188
5110 General taxes on goods and services	..	..	69 822	155 022	241 129	251 758	269 627	314 508	344 063	362 674
5111 Value added taxes	..	..	69 822	155 022	241 129	251 758	269 627	314 508	344 063	362 674
Domestic VAT	..	..	47 860	98 739	163 727	181 770	192 562	212 518	228 840	247 108
VAT on imports	..	..	21 962	56 283	77 402	69 988	77 065	101 990	115 223	115 566
5112 Sales tax	..	..	0	0	0	0	0	0	0	0
5113 Other	..	..	0	0	0	0	0	0	0	0
5120 Taxes on specific goods and services	..	..	60 132	121 900	163 164	192 988	225 732	228 269	230 392	268 513
5121 Excises	..	..	60 132	121 900	163 164	192 988	225 732	228 269	230 392	268 513
Domestic excises	..	..	17 365	37 311	55 474	66 653	85 853	86 585	96 025	106 753
Environmental protection tax	..	..	4 458	10 521	12 087	27 020	43 632	44 666	47 050	63 075
Excise tax on imports	..	..	38 309	74 068	95 603	99 315	96 247	97 018	87 317	98 685
5122 Profits of fiscal monopolies	..	..	0	0	0	0	0	0	0	0
5123 Customs and import duties	..	..	0	0	0	0	0	0	0	0
5124 Taxes on exports	..	..	0	0	0	0	0	0	0	0
5125 Taxes on investment goods	..	..	0	0	0	0	0	0	0	0
5126 Taxes on specific services	..	..	0	0	0	0	0	0	0	0
5127 Other taxes on internat. trade and transactions	..	..	0	0	0	0	0	0	0	0
5128 Other taxes	..	..	0	0	0	0	0	0	0	0
5130 Unallocable between 5110 and 5120	..	..	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and to perform activities	..	..	5 636	12 611	16 090	22 405	27 311	27 613	32 409	40 196
5210 Recurrent taxes	..	..	0	0	0	0	0	0	0	0
5211 Paid by households: motor vehicles	..	..	..	..	..	..	..	..	..	..
5212 Paid by others: motor vehicles	..	..	..	..	..	..	..	..	..	..
5213 Paid in respect of other goods	..	..	..	..	..	..	..	..	..	..
5220 Non-recurrent taxes	..	..	5 636	12 611	16 090	22 405	27 311	27 613	32 409	40 196
5300 Unallocable between 5100 and 5200	..	..	0	0	0	0	0	0	0	0
6000 Other taxes	..	..	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..

Note: Year ending 31st December. The data are on a cash basis. Heading 2000: Detailed data on revenues from social security contributions are not available. Heading 4110: This heading shows the revenues from the land and housing tax. A distinction between the amounts paid by households and the amounts paid by other taxpayers could not be made.

Source: General Statistics Office Viet Nam.

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