| TOTAL TAX REVENUE | |||||||||||||||||||||||||||||||||||||||||||||||||||||
| Total tax revenue as a percentage of GDP indicates the share of a country's output that is collected by the government through taxes. It can thus be regarded as one measure of the degree to which the government controls the economy's resources. Taxes on incomes and profits as a percentage of GDP represents the amount of resources collected by government directly from the incomes of people and companies. Taxes on goods and services as a percentage of GDP represents the amount of resources the government collects from people as they spend their income on goods and services. | |||||||||||||||||||||||||||||||||||||||||||||||||||||
| DEFINITION | |||||||||||||||||||||||||||||||||||||||||||||||||||||
| Taxes
are defined as compulsory, unrequited payments to general government. They
are unrequited in the sense that benefits provided by government to taxpayers
are not normally in proportion to their payments. Taxes on incomes and profits cover taxes levied on the net income or profits (gross income minus allowable tax reliefs) of individuals and enterprises. They also cover taxes levied on the capital gains of individuals and enterprises, and gains from gambling. Taxes on goods and services cover all taxes levied on the production, extraction, sale, transfer, leasing or delivery of goods, and the rendering of services, or on the use of goods or permission to use goods or to perform activities. They consist mainly of value added and sales taxes. Note that the sum of taxes on goods and services and taxes on income and profits is less than the figure for total tax revenues, which also includes payments by employers and employees made under compulsory social security schemes as well as payroll taxes, taxes related to the ownership and transfer of property, and other taxes. |
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| OECD Factbook 2009: Economic, Environmental and Social Statistics - ISBN 92-64-05604-1 - © OECD 2009 | |||||||||||||||||||||||||||||||||||||||||||||||||||||
| Public finance - Taxes - Total tax revenue | |||||||||||||||||||||||||||||||||||||||||||||||||||||
| Total Tax Revenue | |||||||||||||||||||||||||||||||||||||||||||||||||||||
| As a percentage of GDP | |||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1955 | 1956 | 1957 | 1958 | 1959 | 1960 | 1961 | 1962 | 1963 | 1964 | 1965 | 1966 | 1967 | 1968 | 1969 | 1970 | 1971 | 1972 | 1973 | 1974 | 1975 | 1976 | 1977 | 1978 | 1979 | 1980 | 1981 | 1982 | 1983 | 1984 | 1985 | 1986 | 1987 | 1988 | 1989 | 1990 | 1991 | 1992 | 1993 | 1994 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | |
| Australia | 21.7 | .. | .. | .. | .. | 22.4 | .. | .. | .. | .. | 21 | 20.2 | 20.8 | 20.8 | 21.1 | 21.5 | 22.3 | 21.8 | 22.9 | 25.1 | 25.8 | 26.1 | 25.9 | 25 | 25.6 | 26.7 | 26.9 | 27.4 | 26.6 | 28.1 | 28.3 | 29.2 | 29.1 | 28.7 | 28.5 | 28.5 | 27 | 26.5 | 26.9 | 28 | 28.8 | 29.4 | 29.2 | 30 | 30.5 | 31.1 | 29.6 | 30.5 | 30.6 | 31.1 | 30.8 | 30.6 | .. |
| Austria | 29.9 | .. | .. | .. | .. | 30.6 | .. | .. | .. | .. | 33.9 | 34.6 | 34.5 | 34.5 | 35 | 33.9 | 34.6 | 35 | 35.2 | 36.1 | 36.7 | 36.5 | 36.9 | 39.1 | 38.5 | 39 | 40.1 | 38.9 | 38.5 | 40.3 | 40.9 | 40.9 | 40.5 | 40.4 | 39.4 | 39.6 | 40 | 41.4 | 41.9 | 41.7 | 41.2 | 42.5 | 43.9 | 44 | 43.6 | 42.6 | 44.6 | 43.6 | 43.3 | 42.8 | 42.1 | 41.7 | 41.9 |
| Belgium | 24 | .. | .. | .. | .. | 26.5 | .. | .. | .. | .. | 31.1 | 33.3 | 33.9 | 34.8 | 34.9 | 33.9 | 35 | 34.9 | 36 | 36.9 | 39.5 | 39.7 | 41.6 | 42.2 | 43 | 41.3 | 41.6 | 42.8 | 43.5 | 44.3 | 44.4 | 44.1 | 44.7 | 43.4 | 41.6 | 42 | 42.2 | 41.8 | 43.3 | 43.6 | 43.6 | 44 | 44.5 | 45.2 | 45.2 | 44.9 | 44.9 | 45 | 44.6 | 44.8 | 44.8 | 44.5 | 44.4 |
| Canada | 21.4 | .. | .. | .. | .. | 23.8 | .. | .. | .. | .. | 25.7 | 26.8 | 27.8 | 28.6 | 30.8 | 30.9 | 30.4 | 30.9 | 30.4 | 32.7 | 32 | 31.5 | 30.7 | 30.4 | 30.1 | 31 | 33.2 | 33 | 32.5 | 32.6 | 32.5 | 33.2 | 34.2 | 33.7 | 34.8 | 35.9 | 36.4 | 36 | 35.4 | 35.2 | 35.6 | 35.9 | 36.7 | 36.7 | 36.4 | 35.6 | 34.8 | 33.7 | 33.7 | 33.7 | 33.4 | 33.3 | 33.3 |
| Czech Republic | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 40.4 | 38.9 | 37.5 | 36 | 36.3 | 34.9 | 35.8 | 35.3 | 35.6 | 36.3 | 37.3 | 37.8 | 37.5 | 36.9 | 36.4 |
| Denmark 1 | 23.3 | .. | .. | .. | .. | 25.2 | .. | .. | .. | .. | 30 | 30.8 | 31.3 | 34.1 | 33.8 | 38.4 | 41.4 | 40.9 | 40.3 | 42.1 | 38.4 | 39.4 | 39.8 | 41 | 42.1 | 43 | 42.8 | 41.6 | 43.6 | 44.7 | 46.1 | 48.2 | 48.9 | 49.4 | 48.3 | 46.5 | 45.9 | 46.3 | 47.7 | 48.7 | 48.8 | 49.2 | 48.9 | 49.3 | 50.1 | 49.4 | 48.4 | 47.8 | 48 | 49 | 50.7 | 49.1 | 48.9 |
| Finland | 26.9 | .. | .. | .. | .. | 27.7 | .. | .. | .. | .. | 30.4 | 31.6 | 32.4 | 32.8 | 31.4 | 31.5 | 33.1 | 33.6 | 34.4 | 33.7 | 36.5 | 40.1 | 40.1 | 36.8 | 35.5 | 35.7 | 37.7 | 36.8 | 36.5 | 38 | 39.7 | 40.8 | 39.3 | 42.5 | 42.1 | 43.5 | 45.1 | 44.9 | 44.4 | 46.9 | 45.7 | 47 | 46.3 | 46.1 | 45.8 | 47.2 | 44.6 | 44.6 | 44 | 43.4 | 43.9 | 43.5 | 43 |
| France 1 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 34.1 | 33.8 | 34.1 | 34.3 | 34.9 | 34.1 | 33.5 | 33.9 | 33.8 | 34 | 35.4 | 37.2 | 37.2 | 37.2 | 38.7 | 40.1 | 40.4 | 41.2 | 41.8 | 42.8 | 42.8 | 42.3 | 42.8 | 42.1 | 41.9 | 42 | 42.4 | 42 | 42.4 | 42.8 | 42.9 | 44.1 | 44.4 | 44.2 | 45.1 | 44.4 | 44 | 43.4 | 43.2 | 43.5 | 43.9 | 44.2 | 43.6 |
| Germany | 30.8 | .. | .. | .. | .. | 31.3 | .. | .. | .. | .. | 31.6 | 32.2 | 32.2 | 32.2 | 33.9 | 31.5 | 32 | 33.5 | 35 | 34.9 | 34.3 | 35.3 | 36.7 | 36.7 | 36.4 | 36.4 | 35.9 | 35.5 | 35.6 | 35.7 | 36.1 | 35.8 | 36.3 | 35.9 | 36.2 | 34.8 | 36 | 37 | 37 | 37.2 | 37.2 | 36.5 | 36.2 | 36.4 | 37.1 | 37.2 | 36.1 | 35.4 | 35.5 | 34.8 | 34.8 | 35.6 | 36.2 |
| Greece | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 17.8 | 19.1 | 20 | 20.7 | 20.5 | 20 | 19.8 | 19.7 | 18.1 | 19 | 19.4 | 21.1 | 21.4 | 21.4 | 22.2 | 21.6 | 21.7 | 24.5 | 24.9 | 25.5 | 25.5 | 26.8 | 27.3 | 24.6 | 23.8 | 26.2 | 26.3 | 27.1 | 27.6 | 27.9 | 28.9 | 35.9 | 30.3 | 32 | 32.9 | 34.1 | 33 | 33.3 | 32.2 | 31.2 | 31.3 | 31.3 | .. |
| Hungary | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 45.2 | 44.9 | 45.7 | 43.3 | 41.3 | 39.6 | 38 | 37.8 | 38.1 | 38 | 38 | 37.8 | 37.5 | 37.6 | 37.2 | 37.1 | 39.3 |
| Iceland | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 26.2 | .. | .. | .. | .. | 27.4 | .. | .. | .. | .. | 30 | .. | .. | .. | .. | 29.6 | 30.7 | 31 | 28.3 | 29.6 | 28.2 | 28.4 | 28.7 | 31.3 | 31.4 | 30.9 | 31.3 | 32.1 | 31.1 | 30.6 | 31.2 | 32.3 | 32.2 | 34.5 | 36.9 | 37.2 | 35.4 | 35.3 | 36.7 | 38 | 40.7 | 41.5 | 41.4 |
| Ireland | 23.6 | .. | .. | .. | .. | 20.5 | .. | .. | .. | .. | 24.9 | 26.9 | 27.5 | 27.9 | 28.6 | 28.4 | 29.5 | 28.2 | 28.4 | 28.8 | 28.7 | 31.9 | 30.4 | 28.7 | 28.4 | 31 | 32.1 | 33.5 | 34.9 | 35.7 | 34.6 | 35.4 | 35.6 | 36.8 | 33.5 | 33.1 | 33.7 | 34 | 34 | 35.1 | 32.5 | 32.4 | 31.7 | 31.3 | 31.4 | 31.7 | 29.5 | 28.2 | 28.7 | 30.1 | 30.6 | 31.9 | 32.2 |
| Italy | 30.5 | .. | .. | .. | .. | 34.4 | .. | .. | .. | .. | 25.5 | 25.3 | 26.2 | 27 | 26.4 | 25.7 | 26.3 | 26.3 | 23.9 | 25.1 | 25.4 | 26.3 | 26.8 | 27 | 26.1 | 29.7 | 30.9 | 33 | 35 | 34.1 | 33.6 | 35.2 | 35.3 | 35.8 | 36.8 | 37.8 | 38.2 | 40.6 | 42.2 | 40.2 | 40.1 | 41.8 | 43.2 | 41.7 | 42.5 | 42.3 | 42 | 41.4 | 41.8 | 41 | 40.9 | 42.1 | 43.3 |
| Japan | 17.1 | .. | .. | .. | .. | 18.2 | .. | .. | .. | .. | 18.2 | 17.7 | 18.1 | 18.4 | 18.7 | 19.6 | 19.9 | 20.6 | 22.3 | 22.9 | 20.9 | 21.7 | 22.3 | 23.9 | 24.4 | 25.4 | 26.1 | 26.4 | 27 | 27 | 27.4 | 28.1 | 29.2 | 29.5 | 29.8 | 29.1 | 28.7 | 27 | 27.1 | 26.3 | 26.8 | 26.8 | 27.2 | 26.8 | 26.3 | 27 | 27.3 | 26.2 | 25.7 | 26.3 | 27.4 | 27.9 | .. |
| Korea | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 12.5 | 12.1 | 13.3 | 15.1 | 16.3 | 16.3 | 16.8 | 17.1 | 17.2 | 17 | 17.3 | 17.7 | 16.8 | 16.4 | 16 | 16.4 | 16.4 | 17.3 | 18.9 | 18.5 | 18.5 | 19 | 19.4 | 19.4 | 20 | 21 | 21.1 | 21.5 | 23.6 | 24.1 | 24.4 | 25.3 | 24.6 | 25.5 | 26.8 | 28.7 |
| Luxembourg | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 27.7 | 27.4 | 28.1 | 27.2 | 27.3 | 23.5 | 25.7 | 26.2 | 26.6 | 27.5 | 32.8 | 32.9 | 36.5 | 37.2 | 34.8 | 35.7 | 36.6 | 37.8 | 39.9 | 38.4 | 39.5 | 37.4 | 37.6 | 36.3 | 35.4 | 35.7 | 33.4 | 34.1 | 36.5 | 36.8 | 37.1 | 37.6 | 39.3 | 39.4 | 38.3 | 39.1 | 39.7 | 39.3 | 38.3 | 37.3 | 37.8 | 35.9 | 36.9 |
| Mexico 2 | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 16.2 | 15.7 | 16 | 17.9 | 17.4 | 17 | 16.2 | 17.2 | 16.6 | 17.2 | 17.3 | 17.3 | 17.6 | 17.7 | 17.2 | 16.7 | 16.7 | 17.5 | 16.6 | 17.3 | 18.5 | 18.8 | 18.1 | 19 | 19 | 19.9 | 20.6 | 20.5 |
| Netherlands | 26.3 | .. | .. | .. | .. | 30.1 | .. | .. | .. | .. | 32.8 | 34.2 | 35.2 | 35.9 | 34.7 | 35.6 | 37.1 | 38.2 | 39.3 | 39.7 | 40.7 | 40.6 | 41.5 | 42.2 | 42.6 | 42.9 | 42.3 | 42.7 | 43.7 | 42.3 | 42.4 | 43.1 | 45.5 | 45.5 | 42.9 | 42.9 | 45.1 | 44.8 | 45 | 43 | 41.5 | 40.9 | 40.9 | 39.1 | 40.1 | 39.7 | 38.2 | 37.5 | 36.9 | 37.3 | 38.8 | 39.3 | 38 |
| New Zealand | 26.7 | .. | .. | .. | .. | 27.3 | .. | .. | .. | .. | 24 | 24.7 | 26.7 | 23.2 | 24.3 | 25.9 | 24.9 | 26.5 | 27.1 | 30.4 | 28.5 | 29.2 | 32.3 | 30.1 | 30.8 | 30.6 | 32.1 | 33.1 | 30.4 | 30 | 31.1 | 31.8 | 35.5 | 34.7 | 38 | 37.4 | 35.6 | 35.9 | 36 | 36.5 | 36.6 | 34.8 | 35 | 33.4 | 33.4 | 33.6 | 33 | 34.4 | 34.2 | 35.3 | 37.5 | 36.7 | 36 |
| Norway | 28.3 | .. | .. | .. | .. | 31.2 | .. | .. | .. | .. | 29.6 | 30.8 | 32.6 | 33.5 | 34.8 | 34.5 | 37 | 38.9 | 39.3 | 39 | 39.2 | 40.6 | 41.4 | 40.9 | 40.8 | 42.4 | 43.9 | 43.1 | 41.9 | 41.2 | 42.6 | 44.5 | 42.7 | 42.2 | 40.5 | 41 | 41.1 | 40.3 | 39.4 | 40.8 | 40.9 | 40.8 | 41.5 | 42.4 | 42.7 | 42.6 | 42.9 | 43.1 | 42.3 | 43.3 | 43.5 | 43.9 | 43.4 |
| Poland | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 34 | 34.9 | 38.8 | 36.9 | 36.2 | 36.1 | 35.2 | 34.6 | 32.4 | 31.6 | 33.5 | 36.3 | 32.9 | 32.3 | 32.9 | 33.5 | .. |
| Portugal | 15.3 | .. | .. | .. | .. | 16.2 | .. | .. | .. | .. | 15.9 | 16.3 | 17 | 17 | 17.7 | 18.4 | 18.1 | 17.9 | 17.5 | 17.9 | 19.7 | 21.4 | 21.8 | 21.1 | 20.8 | 22.9 | 24.2 | 24.8 | 26.3 | 25.7 | 25.2 | 26.6 | 25.1 | 26.8 | 27.5 | 27.7 | 28.8 | 30.8 | 29.3 | 30.1 | 31.7 | 32.6 | 32.7 | 32.9 | 33.9 | 34.1 | 33.8 | 34.5 | 34.7 | 33.9 | 34.7 | 35.7 | 36.6 |
| Slovak Republic | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. | 36.5 | 35 | 33.8 | 33 | 33 | 33.4 | 31.8 | 31.8 | 29.8 | 29.8 |
| Spain 1 | .. | .. | .. | .. | .. | 14 | .. | .. | .. | .. | 14.7 | 13.6 | 16.9 | 16.1 | 16.4 | 15.9 | 16.2 | 17.1 | 17.7 | 17.1 | 18.4 | 18.4 | 20.2 | 21.5 | 22 | 22.6 | 23.8 | 24.1 | 26 | 26.4 | 27.6 | 29 | 30.8 | 30.9 | 32.7 | 32.5 | 32.8 | 33.8 | 32.8 | 32.9 | 32.1 | 31.9 | 32.9 | 33.2 | 34.1 | 34.2 | 33.8 | 34.2 | 34.2 | 34.6 | 35.8 | 36.6 | 37.2 |
| Sweden | 25.5 | .. | .. | .. | .. | 27.2 | .. | .. | .. | .. | 35 | 35.8 | 36.7 | 38.8 | 39.8 | 37.8 | 38.6 | 39.9 | 39.1 | 40.2 | 41.2 | 45.3 | 47.4 | 47.8 | 46.5 | 46.4 | 47.7 | 46.7 | 47.3 | 46.9 | 47.3 | 49.5 | 52.1 | 51.4 | 51.9 | 52.2 | 49.8 | 47.2 | 46.1 | 46.3 | 47.5 | 49.4 | 50.6 | 51 | 51.4 | 51.8 | 49.8 | 47.9 | 48.3 | 48.7 | 49.5 | 49.1 | 48.2 |
| Switzerland | 19.2 | .. | .. | .. | .. | 19 | .. | .. | .. | .. | 17.5 | 18.1 | 18.1 | 18.9 | 19.9 | 19.3 | 19 | 19.4 | 21.3 | 22.2 | 23.9 | 25.2 | 25.4 | 25.4 | 24.9 | 24.7 | 24.8 | 25.2 | 25.8 | 29.3 | 25.5 | 26.6 | 26.4 | 26.7 | 26 | 25.8 | 25.6 | 26 | 26.5 | 27 | 27.7 | 28.1 | 27.6 | 28.5 | 28.7 | 30 | 29.5 | 29.9 | 29.2 | 28.8 | 29.2 | 29.6 | 29.7 |
| Turkey | 11.9 | .. | .. | .. | .. | 11.5 | .. | .. | .. | .. | 10.6 | 10.7 | 11.4 | 11.3 | 12.2 | 9.3 | 10.7 | 10.8 | 11.3 | 10.5 | 11.9 | 12.1 | 12.7 | 12.4 | 11.7 | 13.3 | 14.1 | 13.7 | 12.8 | 10.7 | 11.5 | 13 | 14 | 13.2 | 13.9 | 14.9 | 15.6 | 16.7 | 16.9 | 16.5 | 16.8 | 18.9 | 20.7 | 21.1 | 23.1 | 24.2 | 26.1 | 24.6 | 25.9 | 24.1 | 24.3 | 24.5 | 23.7 |
| United Kingdom | 29.7 | .. | .. | .. | .. | 28.5 | .. | .. | .. | .. | 30.4 | 31.2 | 33.1 | 34.3 | 36 | 37 | 35.1 | 33.4 | 31.5 | 34.5 | 35.2 | 35.1 | 34.6 | 32.9 | 32.2 | 35.1 | 36.6 | 39 | 37.3 | 37.5 | 37.6 | 38.1 | 36.7 | 36.8 | 36.2 | 36.1 | 34.8 | 33.8 | 32.8 | 33.4 | 34.5 | 34.4 | 34.9 | 36 | 36.4 | 37.1 | 36.8 | 35.2 | 35 | 35.4 | 36.3 | 37.1 | 36.6 |
| United States | 23.6 | .. | .. | .. | .. | 26.5 | .. | .. | .. | .. | 24.7 | 25 | 26.1 | 25.5 | 27.9 | 27 | 25 | 25.6 | 25.5 | 26.2 | 25.6 | 24.9 | 26.1 | 25.8 | 26 | 26.4 | 26.8 | 27 | 24.9 | 24.9 | 25.6 | 25.5 | 26.5 | 26.3 | 26.6 | 27.3 | 27.1 | 26.9 | 27.1 | 27.5 | 27.9 | 28.3 | 28.7 | 29.3 | 29.4 | 29.9 | 28.8 | 26.5 | 25.9 | 26.1 | 27.3 | 28 | 28.3 |
| OECD average | 24 | .. | .. | .. | .. | 24.6 | .. | .. | .. | .. | 25.6 | 26.1 | 27 | 27.3 | 27.9 | 27.5 | 28.1 | 27.7 | 27.9 | 28.7 | 29.4 | 30.4 | 31.1 | 31 | 30.9 | 31 | 31.8 | 32.2 | 32.3 | 32.5 | 32.7 | 33.3 | 33.8 | 33.8 | 33.6 | 33.8 | 34.2 | 34.4 | 34.9 | 34.9 | 34.8 | 35.3 | 35.4 | 35.5 | 35.9 | 36.1 | 35.7 | 35.4 | 35.3 | 35.2 | 35.8 | 35.9 | .. |
| 1 | The total tax revenues have been reduced by the amount of the capital transfer. This applies to Denmark from 1990, France from 1992 and Spain from 2000. | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Year 2007, Secretariat estimate, including expected revenues collected by state and local governments. | ||||||||||||||||||||||||||||||||||||||||||||||||||||