Revenue Statistics 2016.

380 Pages·2016·4.047 MB·English

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Revenue Statistics Statistiques des recettes 2
0
SPECIAL FEATURE: CURRENT ISSUES publiques 16
oN REPoRTINg TAx REvENUES ÉTUDE SPÉCIALE :
1965-2015 QUESTIonS ACTUELLES
SUr LA ComPTAbILISATIon
Data on government sector receipts, and on taxes
in particular, are basic inputs to most structural DES rECETTES fISCALES
economic descriptions and economic analyses
1965-2015
and are increasingly used in economic comparisons.
This annual publication gives a conceptual framework Les données sur les recettes des administrations
to define which government receipts should be publiques, et sur le produit de la fiscalité en particulier,
regarded as taxes. it presents a unique set of detailed constituent la base de la plupart des travaux de
and internationally comparable tax data in a common description des structures économiques et d’analyse
format for all oeCD countries from 1965 onwards. économique, et sont de plus en plus utilisées pour
comparaisons internationales. Cette publication
ALSo AvAILAbLE oN LINE
annuelle présente un cadre conceptuel dont
The data in this publication are also available Revenue
le but est de définir les recettes publiques devant être
on line via
assimilées à des impôts et de classifier les différentes
www.oecd-ilibrary.org
catégories d’impôts. Elle constitue également un
under the title OECD Tax Statistics Statistics
ensemble unique de statistiques fiscales détaillées
(http://dx.doi.org/10.1787/tax-data-en).
et comparables au niveau international, utilisant
une présentation identique pour tous les pays
de l’OCDE depuis 1965.
1965-2015
ÉgALEMENT DISPoNIbLE EN LIgNE
Cette publication est également disponible
sous forme de base de données en ligne via
www.oecd-ilibrary.org sous le titre
statistiques fiscales de l’oCDe
(http://dx.doi.org/10.1787/tax-data-fr).
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visit www.oecd-ilibrary.org for more information. eic
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veuillez consulter cet ouvrage en ligne : http://dx.doi.org/10.1787/rev_stats-2016-en-fr: 55
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Cet ouvrage est publié sur oeCD ilibrary, la bibliothèque en ligne de l’oCDe, qui regroupe tous les livres, périodiques 11
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et bases de données statistiques de l’organisation.
Rendez-vous sur le site www.oecd-ilibrary.org pour plus d’informations.
2016
ISSN 1560-3660
ISbN 978-92-64-26510-3
2016
23 2016 36 3 P

Revenue Statistics
2016
SPECIAL FEATURE: CURRENT ISSUES
ON REPORTING TAX REVENUES
Statistiques
des recettes publiques
2016
ÉTUDE SPÉCIALE :
QUESTIONS ACTUELLES SUR LA
COMPTABILISATION DES RECETTES FISCALES
This work is published on the responsibility of the Secretary-General of the OECD.The
opinionsexpressedandargumentsemployedhereindonotnecessarilyreflecttheofficial
viewsoftheOrganisationorofthegovernmentsofitsmembercountries.
Cet ouvrage est publié sous la responsabilité du Secrétaire général de l’OCDE. Les opinions et les
interprétationsexpriméesnereflètentpasnécessairementlesvuesdel’OCDEoudesgouvernements
desespaysmembres.
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Pleasecitethispublicationas:
OECD(2016),RevenueStatistics2016,OECDPublishing.
http://dx.doi.org/10.1787/10.1787/rev_stats-2016-en-fr
Mercidecitercetouvragecommesuit:
OCDE(2016),Statistiquesdesrecettespubliques2016,ÉditionsOCDE.
http://dx.doi.org/10.1787/10.1787/rev_stats-2016-en-fr
ISBN978-92-64-26510-3(print/imprimé)
ISBN978-92-64-26511-0(PDF)
Annual/Annuel:RevenueStatistics/Statistiquesdesrecettespubliques
ISSN1560-3660(print/imprimé)
ISSN1996-3726(online/enligne)
ThestatisticaldataforIsraelaresuppliedbyandundertheresponsibilityofthe relevantIsraeliauthorities.Theuse
ofsuchdatabytheOECDiswithoutprejudicetothestatusoftheGolanHeights,EastJerusalemandIsraeli
settlementsintheWestBankunderthetermsofinternationallaw.
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L’utilisationdecesdonnéesparl’OCDEestsanspréjudicedustatutdeshauteursduGolan,deJérusalem-Estetdescoloniesde
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FOREWORD/AVANT-PROPOS
Foreword
T
his annual publication provides information on tax levels and tax structures in OECD
countries.ItwaspreparedundertheauspicesoftheWorkingPartyonTaxPolicyAnalysis
and Tax Statistics of the Committee on Fiscal Affairs and is published under the
responsibilityoftheSecretary-GeneraloftheOECD.
Avant-propos
C
ette publication annuelle fournit des informations sur les niveaux d’imposition et la
structure de la fiscalité dans les pays de l’OCDE. Elle a été préparée sous les auspices du
Groupe de travail sur l’analyse des politiques et des statistiques fiscales du Comité des
affairesfiscales;elleestpubliéesouslaresponsabilitéduSecrétairegénéraldel’OCDE.
REVENUESTATISTICS2016/STATISTIQUESDESRECETTESPUBLIQUES2016©OECD/OCDE2016 3
TABLEOFCONTENTS
Table of contents
Executivesummary......................................................... 15
Introduction ............................................................... 21
Chapter1. Taxrevenuetrends,1965-2015...................................... 25
Introduction........................................................... 26
1.1. Taxratio.......................................................... 26
1.2. Taxstructures ..................................................... 35
1.3. Taxesbylevelofgovernment ........................................ 37
1.4. TheimpactofGDPrevisionsonreportedtaxlevels ..................... 39
Note.................................................................. 41
Chapter2. Specialfeature:Currentissuesonreportingtaxrevenues .............. 61
2.1. Introduction....................................................... 62
2.2. Payableornon-wastabletaxcredits .................................. 62
2.3. TheVATbasedthirdEUownresourceinESA2010 ...................... 67
2.4. Thetreatmentofrevenuesfromfinesandpenalties .................... 68
2.5. Theclassificationofprofitsfromfiscalmonopolies..................... 69
2.6. Animputedtaxresultingfromtheoperationofmultiple
exchangeratesystems.............................................. 70
2.7. Animputedtaxresultingfromthecentralbankpayingarateofinterest
thatisbelowothermarketratesonrequiredreserves................... 70
2.8. Taxesonfinancialcapitaltransactions................................ 70
2.9. Conclusion........................................................ 71
AnnexA............................................................... 72
AnnexB............................................................... 73
Chapter3. Taxlevelsandtaxstructures,1965-2015 ............................. 91
3.1. Comparativetables,1965-2014....................................... 92
3.2. Comparativefigures,1965-2014...................................... 134
3.3. EstimatesofTaxRevenues,2015 ..................................... 144
Chapter4. Countrytables,1965-2014.......................................... 151
4.1. Taxrevenues ...................................................... 152
4.2. Financingsocialbenefits ........................................... 251
4.3. SocialsecuritycontributionsandpayrolltaxespaidbyGovernment.......... 255
Chapter5. Taxrevenuesbysubsectorsofgeneralgovernment.................... 267
5.1. Comparativefigures2014 ........................................... 269
5.2. Comparativetables1975,1995,2000et2014 ........................... 271
5.3. Countrytables,1975,1985,1995,2005and2014 ........................ 283
AnnexA.TheOECDclassificationoftaxesandinterpretativeguide................ 319
Tables
1.1. Totaltaxrevenueas%ofGDP........................................ 27
1.2. Taxesonincomeandprofitsas%ofGDP.............................. 28
4 REVENUESTATISTICS2016/STATISTIQUESDESRECETTESPUBLIQUES2016©OECD/OCDE2016
TABLEOFCONTENTS
1.3. TaxstructuresintheOECDarea...................................... 35
1.4. Attributionoftaxrevenuestosub-sectorsofgeneralgovernment
as%oftotaltaxrevenue............................................ 37
1.5. CustomsdutiescollectedonbehalfoftheEuropeanUnion .............. 39
2.1. Effectofalternativetreatmentsofnon-wastabletaxcredits,2014......... 64
3.1. Totaltaxrevenueas%ofgrossdomesticproductatmarketprices,2014... 94
3.2. Totaltaxrevenueas%ofGDP,1965-2014 .............................. 95
3.3. Totaltaxrevenue(excludingsocialsecurity)as%ofGDP ................ 100
3.4. Totaltaxrevenueas%ofGDP–Threeyearmovingaverage.............. 101
3.5. Taxrevenueofmainheadingsas%ofGDP,2014........................ 102
3.6. Taxrevenueofmainheadingsas%oftotaltaxation,2014 ............... 103
3.7. Taxesonincomeandprofits(1000)as%ofGDP ........................ 104
3.8. Taxesonincomeandprofits(1000)as%oftotaltaxation................ 105
3.9. Taxesonpersonalincome(1100)as%ofGDP .......................... 106
3.10.Taxesonpersonalincome(1100)as%oftotaltaxation.................. 107
3.11.Taxesoncorporateincome(1200)as%ofGDP ......................... 108
3.12.Taxesoncorporateincome(1200)as%oftotaltaxation ................. 109
3.13.Socialsecuritycontributions(2000)as%ofGDP........................ 110
3.14.Socialsecuritycontributions(2000)as%oftotaltaxation................ 111
3.15.Employees’socialsecuritycontributions(2100)as%ofGDP.............. 112
3.16.Employees’socialsecuritycontributions(2100)as%oftotaltaxation ..... 113
3.17.Employers’socialsecuritycontributions(2200)as%ofGDP.............. 114
3.18.Employers’socialsecuritycontributions(2200)as%oftotaltaxation...... 115
3.19.Taxesonpayrollandworkforce(3000)as%ofGDP...................... 116
3.20.Taxesonpayrollandworkforce(3000)as%oftotaltaxation ............. 117
3.21.Taxesonproperty(4000)as%ofGDP ................................. 118
3.22.Taxesonproperty(4000)as%oftotaltaxation ......................... 119
3.23.Taxesongoodsandservices(5000)as%ofGDP ........................ 120
3.24.Taxesongoodsandservices(5000)as%oftotaltaxation................ 121
3.25.Consumptiontaxes(5100)as%ofGDP................................ 122
3.26.Consumptiontaxes(5100)as%oftotaltaxation........................ 123
3.27.Taxesongeneralconsumption(5110)as%ofGDP ...................... 124
3.28.Taxesongeneralconsumption(5110)as%oftotaltaxation.............. 125
3.29.Taxesonspecificgoodsandservices(5120)as%ofGDP ................. 126
3.30.Taxesonspecificgoodsandservices(5120)as%oftotaltaxation......... 127
3.31.TotaltaxrevenueinmillionsofUSdollarsatmarketexchangerates...... 128
3.32.Taxrevenueofindividualcountriesas%oftotalOECDtaxrevenue....... 129
3.33.TaxrevenueinUSdollarspercapitaatmarketexchangerates ........... 130
3.34.Annual%changeintotaltaxrevenue................................. 131
3.35.Grossdomesticproductfortaxreportingyearsatmarketprices,
inbillionsofnationalcurrencyunits.................................. 132
3.36.Exchangeratesused,nationalcurrencyperUSdollar
atmarketexchangerates ........................................... 133
3.37.Estimatesoftaxrevenuesinbillionsofnationalcurrencyunits,2015 ..... 146
3.38.Estimatesoftaxrevenuesas%ofGDP,2015 ........................... 148
3.39.Taxrevenueofmainheadingsas%oftotaltaxation,2015 ............... 149
REVENUESTATISTICS2016/STATISTIQUESDESRECETTESPUBLIQUES2016©OECD/OCDE2016 5
TABLEOFCONTENTS
3.40.Grossdomesticproductatmarketprices,inbillions
ofnationalcurrencyunits........................................... 150
4.1. Australia.......................................................... 152
4.2. Austria ........................................................... 154
4.3. Belgium .......................................................... 158
4.4. Canada........................................................... 161
4.5. Chile............................................................. 164
4.6. CzechRepublic .................................................... 166
4.7. Denmark ......................................................... 169
4.8. Estonia ........................................................... 173
4.9. Finland........................................................... 175
4.10.France............................................................ 178
4.11.Germany.......................................................... 183
4.12.Greece............................................................ 186
4.13.Hungary.......................................................... 188
4.14.Iceland ........................................................... 192
4.15.Ireland ........................................................... 194
4.16.Israel............................................................. 196
4.17.Italy.............................................................. 198
4.18.Japan............................................................. 202
4.19.Korea............................................................. 205
4.20.Latvia ............................................................ 208
4.21.Luxembourg....................................................... 211
4.22.Mexico ........................................................... 214
4.23.Netherlands....................................................... 216
4.24.NewZealand...................................................... 219
4.25.Norway........................................................... 222
4.26.Poland............................................................ 224
4.27.Portugal .......................................................... 226
4.28.SlovakRepublic.................................................... 229
4.29.Slovenia .......................................................... 231
4.30.Spain............................................................. 234
4.31.Sweden........................................................... 237
4.32.Switzerland....................................................... 240
4.33.Turkey............................................................ 243
4.34.UnitedKingdom ................................................... 245
4.35.UnitedStates...................................................... 248
4.36.Financingsocialbenefits............................................ 251
4.37.Socialsecuritycontributionsandpayrolltaxespaidbygovernment....... 257
5.1. Taxrevenuesofsub-sectorsofgeneralgovernment
as%oftotaltaxrevenue(Federal/regionalcountries) ................... 271
5.2. Taxrevenuesofsub-sectorsofgeneralgovernment
as%oftotaltaxrevenue(Unitarycountries)........................... 272
5.3. Maincentralgovernmenttaxrevenues
as%ofGDPatmarketprices(Federal/regionalcountries)................ 273
5.4. Maincentralgovernmenttaxrevenues
as%ofGDPatmarketprices(Unitarycountries) ....................... 274
6 REVENUESTATISTICS2016/STATISTIQUESDESRECETTESPUBLIQUES2016©OECD/OCDE2016
TABLEOFCONTENTS
5.5. Maincentralgovernmenttaxesas%oftotaltaxrevenues
ofcentralgovernment(Federal/regionalcountries) ..................... 275
5.6. Maincentralgovernmenttaxes
as%oftotaltaxrevenuesofcentralgovernment(Unitarycountries)...... 276
5.7. Mainstategovernmenttaxrevenues
as%ofGDPatmarketprices(Federal/regionalcountries)................ 277
5.8. Mainlocalgovernmenttaxrevenues
as%ofGDPatmarketprices(Federal/regionalcountries)................ 278
5.9. Mainstategovernmenttaxesas%oftotaltaxrevenues
ofstategovernment(Federal/regionalcountries) ....................... 279
5.10.Mainlocalgovernmenttaxesas%oftotaltaxrevenues
oflocalgovernments(Federal/regionalcountries) ...................... 280
5.11.Mainlocalgovernmenttaxrevenues
as%ofGDPatmarketprices(Unitarycountries) ....................... 281
5.12.Mainlocalgovernmenttaxesas%oftotaltaxrevenues
oflocalgovernments(Unitarycountries).............................. 282
5.13.Australia,taxrevenuesbysub-sectorsofgovernment................... 283
5.14.Austria,taxrevenuesbysub-sectorsofgovernment .................... 284
5.15.Belgique,recettesfiscalesparsous-secteursd’administration............ 285
5.16.Canada,taxrevenuesbysub-sectorsofgovernment .................... 286
5.17.Chile,taxrevenuesbysub-sectorsofgovernment ...................... 287
5.18.CzechRepublic,taxrevenuesbysub-sectorsofgovernment ............. 288
5.19.Denmark,taxrevenuesbysub-sectorsofgovernment................... 289
5.20.Estonia,taxrevenuesbysub-sectorsofgovernment .................... 290
5.21.Finland,taxrevenuesbysub-sectorsofgovernment .................... 291
5.22.France,recettesfiscalesparsous-secteursd’administration ............. 292
5.23.Germany,taxrevenuesbysub-sectorsofgovernment................... 293
5.24.Greece,taxrevenuesbysub-sectorsofgovernment..................... 294
5.25.Hungary,taxrevenuesbysub-sectorsofgovernment ................... 295
5.26.Iceland,taxrevenuesbysub-sectorsofgovernment .................... 296
5.27.Ireland,taxrevenuesbysub-sectorsofgovernment .................... 297
5.28.Israel,taxrevenuesbysub-sectorsofgovernment...................... 298
5.29.Italy,taxrevenuesbysub-sectorsofgovernment....................... 299
5.30.Japan,taxrevenuesbysub-sectorsofgovernment...................... 300
5.31.Korea,taxrevenuesbysub-sectorsofgovernment...................... 301
5.32.Latvia,taxrevenuesbysub-sectorsofgovernment ..................... 302
5.33.Luxembourg,recettesfiscalesparsous-secteursd’administration ........ 303
5.34.Mexico,taxrevenuesbysub-sectorsofgovernment..................... 304
5.35.Netherlands,taxrevenuesbysub-sectorsofgovernment................ 305
5.36.NewZealand,taxrevenuesbysub-sectorsofgovernment ............... 306
5.37.Norway,taxrevenuesbysub-sectorsofgovernment .................... 307
5.38.Poland,taxrevenuesbysub-sectorsofgovernment..................... 308
5.39.Portugal,taxrevenuesbysub-sectorsofgovernment ................... 309
5.40.SlovakRepublic,taxrevenuesbysub-sectorsofgovernment............. 310
5.41.Slovenia,taxrevenuesbysub-sectorsofgovernment ................... 311
5.42.Spain,taxrevenuesbysub-sectorsofgovernment...................... 312
5.43.Sweden,taxrevenuesbysub-sectorsofgovernment.................... 313
REVENUESTATISTICS2016/STATISTIQUESDESRECETTESPUBLIQUES2016©OECD/OCDE2016 7
TABLEOFCONTENTS
5.44.Suisse,recettesfiscalesparsous-secteursd’administration.............. 314
5.45.Turkey,taxrevenuesbysub-sectorsofgovernment ..................... 315
5.46.UnitedKingdom,taxrevenuesbysub-sectorsofgovernment ............ 316
5.47.UnitedStates,taxrevenuesbysub-sectorsofgovernment............... 317
Figures
1.1. Totaltaxrevenueas%ofGDP,2014................................... 30
1.2. ChangesintaxtoGDPratio(in%points),1965-75 ...................... 31
1.3. ChangesintaxtoGDPratio(in%points),1975-85 ...................... 32
1.4. ChangesintaxtoGDPratio(in%points),1985-95 ...................... 33
1.5. ChangesintaxtoGDPratio(in%points),1995-2014 .................... 34
3.1. Totaltaxrevenueas%ofGDP,2014................................... 134
3.2. Taxrevenueofmainheadingsas%oftotalrevenue,2014 ............... 135
3.3. Totaltaxrevenueas%ofGDP,1965-2014 .............................. 136
3.4. TaxstructuresinOECDmembercountries,1965-2014................... 139
5.1. Thestructureofcentralgovernmenttaxreceipts....................... 269
5.2. Thestructureofstate,regionalandlocalgovernmenttaxreceipts........ 270
8 REVENUESTATISTICS2016/STATISTIQUESDESRECETTESPUBLIQUES2016©OECD/OCDE2016