Tax policy analysis

Revenue Statistics: Comparable tax revenue data for OECD countries and other geographical regions

 

Statistics on public revenue, and on tax in particular, are basic inputs to most descriptive and analytical work on economic structures, tax and customs policies, and administrative reforms. Against a background of increased international trade in which tax is becoming a factor in competitiveness and development, such comparable data are increasingly used to formulate policies and reform administrations. These annual publications present a conceptual framework designed to define and classify public revenue from what are regarded as taxes in a common format for the countries concerned and to propose statistics by geographical area.

 

OBJECTIVE

  • Provide participating countries with the same statistical indicators as those available to tax and customs policy makers in OECD member countries.
  • Inform countries' decision-making with regard to tax reforms and improve their capacity to mobilise their own resources.
  • Co-produce tax statistics with the countries concerned. 

» Flyer: OECD Revenue Statistics, Towards improved global coverage

 

Revenue Statistics OECD globeRevenue Statistics in OECD Countries

OECD's annual statistical publication that presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD countries from 1965 onwards. It also provides a conceptual framework defining which government receipts should be regarded as taxes and classifies different types of taxes. Comparable tables show revenue data by type of tax in US dollars, as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Country tables report tax revenue and tax-to-GDP ratios broken down by selected tax categories and by level of government. Each edition represents a “snapshot” of the data at the time of publication; any further country amendments to the data will be shown in the relevant online publication dataset and metadata.

Key guidelines and classification documents

For the purposes of these reports, the term ‘taxes’ is confined to compulsory, unrequited payments to general government.  Taxes are unrequited in the sense that benefits provided by government are not normally in proportion to their payments. 

Much greater detail on the tax concept, the classification of taxes and the accrual basis of reporting is set out in the OECD Interpretative Guide below (available in English, French and Spanish):

 

Revenue Statistics OECD globeRevenue Statistics in Latin America and the Caribbean

Revenue Statistics in Latin America and the Caribbean 2018 is the seventh edition for this region. It is a joint publication by the OECD, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC), the Inter-American Centre of Tax Administrations (CIAT), and the Inter-American Development Bank (IDB). The publication covers a group of 25 LAC countries, two of which are OECD members. 

Revenue Statistics OECD globeRevenue Statistics in Asian Countries

Revenue Statistics in Asian Countries 2017 is the fourth edition for the Asia region. This publication is prepared, in co-operation with the Asian Development Bank (ADB). The 2017 edition presents data on tax revenues in 7 Asian economies, two of which are OECD member countries.

Revenue Statistics OECD globe‌Revenue Statistics in Africa

Revenue Statistics in Africa is co-ordinated by a group of partners bringing together the African Development Bank (AfDB), the African Tax Administration Forum (ATAF), the CREDAF (Centre de rencontres et d’études des dirigeants des administrations fiscales), the OECD, the African Union Commission (UAC), and the World Customs Organisation (WCO) to ensure that countries taking part in this project receive the broadest possible engagement and support. Revenue Statistics in Africa 2017 is the second edition and includes 16 countries.

 

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