Marginal personal income tax and social security contribution rates on gross labour income, Table I.5. Sub-central personal income tax rates-non-progressive systems, Table I.3. and in tax legislation (affecting tax rates, the tax base, thresholds, exemptions, etc.) The crisis – together with measures of fiscal policy to stimulate the economy adopted in the countries – had a strong impact on the level and composition of tax revenue in 2009-2016, although the first effects had already become visible from the third quarter of 2008. Tax revenue-to-GDP ratio: France, Belgium and Denmark show the highest ratios, In 2018, tax revenue in absolute terms increased in 28 EU Member States, Direct taxes increased in 2018, while indirect taxes and social contributions remained stable, Taxes and social contributions by subsector, Tax revenue statistics - tables for Statistics Explained, European system of national and regional accounts (ESA 2010), payments for other non-market output (P.131), other subsidies on production, receivable (D.39rec), Government finance statistics - quarterly data, Government expenditure by function – COFOG, Government finance statistics — Summary tables, Data 1995-2018, Government revenue, expenditure and main aggregates, https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Tax_revenue_statistics&oldid=488021, + current taxes on income, wealth, etc. In 2018, tax revenue made up 89.4 % of total general government revenue in the European Union. Overall statutory tax rates on dividend income, Table III.1. You can change your cookie settings at any time. Two methods can be used: TOTAL (D.2_D.5_D.91_D.61_M_D.995): total receipts from taxes and social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected; Total general government revenue (TR) includes total taxes and social contributions as well as market output (P.11), output for final use (P.12), payments for other non-market output (P.131), other subsidies on production, receivable (D.39rec), property income, receivable (D.4rec), other current transfers, receivable (D.7rec) and capital transfers, receivable (D.9rec); GDP at current prices (nominal GDP) is used throughout. The effects of the economic and financial crisis on tax revenue from 2007 onwards are apparent. Data are collected by Eurostat on the basis of the European system of national and regional accounts (ESA 2010) transmission programme: table 9, 'Detailed tax and social contributions receipts by type and receiving subsector'. Revenue from taxes and social contributions can be grouped into three main categories or types: first, indirect taxes defined as taxes linked to production and imports (such as value added taxes - VAT), second, direct taxes consisting of current taxes on income and wealth, and third, net social contributions. To help us improve GOV.UK, we’d like to know more about your visit today. 100 Parliament Street For Block Grant purposes the total outturn figures presented in HM Revenue and Customs Annual Report and Accounts and in this publication are considered final. Despite their lower relative weight in the tax burden, the decrease in 2009 was stronger than the decrease in taxes on individual or household income (which are affected by unemployment). The proportional increase in tax revenue was higher than the proportional increase in GDP, which resulted in an increase in the tax-revenue-to-GDP ratio in both the EU and the euro area.
All three countries do not recognise a separate social security funds subsector. Central government personal income tax rates and thresholds, Table I.2. Actual social contributions (D.611 and D.613, representing respectively employers' and households' actual social contributions) are the main component of net social contributions. (D.5), capital taxes (D.91), net social contributions (D.61) composed of actual social contributions (D.611 + D.613) as well as the imputations described above. as a % of GDP decreased from 2007 to 2010, but increases were seen in the period from 2011 to 2013. Sub-central corporate income tax rates, Table II.4. In percentage points, the highest increases in % of GDP from 2017 to 2018 were recorded by Luxembourg (from 39.1% in 2017 to 40.7% in 2018), ahead of Romania (from 25.8% to 27.1%) and Poland (from 35.0% to 36.1%). Targeted statutory corporate income tax rate, Table II.3. This article presents recent data on tax revenue and its relationship to gross domestic product (GDP) in the European Union (EU) and the euro area (EA-19). The aim of these Experimental Statistics is to provide users with information of interest in relation to Scottish Income Tax (SIT). The lowest share of central government tax and social contribution revenue was recorded by Germany (28.3 %). This corresponds to ‘Indicator 4’, the broadest of four indicators defined by the Eurostat National Accounts Working Group in June 2001.