Progress in domestic resource mobilisation is a prerequisite for sustainable development and features among the sustainable development goals (SDGs). Measuring progress in this area is essential to countries as they seek to recover from the lasting effects of the COVID-19 crisis and address other profound challenges, both domestic and international.
Global tax revenues
Harmonised data on the level and structure of tax revenues around the world is essential for tracking progress in domestic resource mobilisation and a common starting point for international co-operation on tax matters. It is also the basis for in-depth analysis of a range of policy issues.
Key link
Key messages
Most developing countries have made significant progress in mobilising domestic revenues during the 21st century but progress has stalled in some regions, in part due to the impact of the COVID-19 pandemic.
Different taxes have different economic and distributional impacts and can promote or deter certain activities; understanding how the tax mix varies between countries and across regions is key to appreciating the extent to which tax systems contribute to inclusive and sustainable growth.
Context
Revenue levels vary widely across countries and between regions
Graph from Global Revenue Statistics brochure showing the tax-to-GDP ratios for 127 economies included in the database (as of December 2023) in different colour boxes, sorted by their tax-to-GDP ratio
Average tax structures vary across the OECD, Latin America and the Caribbean, Asia-Pacific and Africa
Graph from Global Revenue Statistics brochure showing the tax mix across different regions in 2021
Since 2010, tax-to-GDP ratios have increased in over 2/3 of the economies included in the Global Revenue Statistics Database
Graph from Global Revenue Statistics brochure showing the biggest changes in tax-to-GDP ratios by country and changes in regional averages between 2010 and 2021
