The Global
Revenue Statistics
Database
The
Global Revenue Statistics Database
provides the largest public source of
harmonised tax revenue data, verified by
countries and regional partners. Spanning
more than 100 countries in all corners of
the world, it provides a rich and accessible
resource for policymakers and researchers,
based on the internationally-recognised
methodology set out in the OECD Revenue
Statistics Interpretative Guide.
“The Global Revenue Statistics Database,
now covering more than 100 countries in
all regions of the world, sets the global
standard for robust and comparable tax
revenue data. It is a vital foundation for tax
policy reform and in supporting countries’
efforts to promote fiscal and economic
recovery in the post-COVID world.”
Pascal Saint-Amans
Director, OECD Centre for Tax Policy and Administration
The publications
Revenue Statistics in Asian
and Pacific Economies
Published since 2014
Data from 1990
Revenue Statistics in Africa
Published since 2016
Data from 1990
Revenue Statistics in Asian and Pacific Economies 2020 1990-2018 Revenue Statistics in Africa Statistiques des recettes publiques en Afrique 1990-2018 1990-2018 2020Revenue Statistics
Published since 1972
Data from 1965
Revenue Statistics in Latin
America and the Caribbean
Published since 2011
Data from 1990
Revenue Statistics in Latin America and the Caribbean
Estadísticas tributarias en América Latina y el Caribe 1990-2018 1990-2018 2020 Revenue Statistics
SPECIAL FEATURE: IDENTIFYING ENVIRONMENTALLY RELATED TAXES IN REVENUE STATISTICS
2020
1965-2019
The Global Revenue Statistics Database
2
WIth the financial
support of:
Co-funded by the European Union
Partnerships
Latin America and the Caribbean
Asia and Pacific
The OECD Development Centre, established in 1961, provides a unique, inclusive platform for knowledge sharing and evidence-based policy dialogue. It currently has 57 members and brings together OECD and non-OECD countries at different levels of development on an equal footing.
The OECD is an intergovernmental organisation that includes 37 countries and has helped develop global standards, international conventions, agreements and recommendations since 1961 to promote better policies in areas such as governance and the fight against bribery and corruption and to support corporate responsibility, development assistance, global investment and international taxation.
The Economic Commission for Latin America and the Caribbean (ECLAC) is one of the five regional commissions of the United Nations. It was founded with the purpose of contributing to the economic development of Latin America, coordinating actions directed towards this end, and reinforcing economic ties among countries and with other nations of the world. The promotion of the region’s social development was later included among its primary objectives. The 33 countries of Latin America and the Caribbean, together with several Asian, European and North American nations that have historical, economic and cultural ties with the region, comprise the 46 Member States of ECLAC.
The Inter-American Centre of Tax Administrations (CIAT) supports the efforts of national governments by promoting the evolution, social acceptance and institutional strengthening of tax administrations, encouraging international cooperation and the exchange of experiences and best practices. CIAT is a non-profit international public organization that provides specialised technical assistance for the modernization and strengthening of tax administrations. Founded in 1967, CIAT currently has 42 member countries and associate member countries from four continents.
The Inter-American Development Bank (IDB) was founded in 1959. Its current focus areas include three development challenges – social inclusion and inequality, productivity and innovation, and economic integration – and three cross-cutting issues – gender equality and diversity, climate change and environmental sustainability; and institutional capacity and the rule of law. The IDB is the leading source of development financing
Africa
ATAF is an international organisation founded in 2008. Currently
representing 38 member countries, it provides a platform for co-operation among African tax authorities.
The African Union is a continental organisation representing 55 African States. Founded in 1963 as the Organization of African Unity, it became the African Union in 2002. The organisation is made up of both political ADB is committed to achieving a prosperous, inclusive, resilient, and sustainable Asia and the Pacific, while sustaining its efforts to eradicate extreme poverty. Established in 1966, it is owned by 67 members— 48 from the region. Its main instruments for helping its developing member countries are policy dialogue, loans, equity investments, guarantees, grants, and technical assistance.
The Pacific Community (SPC) is an intergovernmental organisation pursuing sustainable development to benefit Pacific people, providing technical and scientific support across a range of sectors, including cross-cutting issues such as climate change, disaster risk management, food security, gender equality, human rights, health and social development.
The Pacific Islands Tax Administrators Association (PITAA) provides a forum for Pacific Island countries to discuss and share experiences on tax administration and policy issues. PITAA was established in 2004 with a membership of 16 countries, which aims to promote international best practices on tax administration standards in the Pacific.
Domestic revenues are critical to fund sustainable
development and to implement the Sustainable
Development Goals. They will also be critical
to economies around the world as they seek to
recover, both economically and fiscally, from the
COVID-19 crisis. The
Global Revenue Statistics
Database
supports these efforts by measuring
progress on domestic resource mobilisation and
providing country-specific indicators as called
for in SDG 17, in the Addis Ababa Action Agenda,
and by more than 55 countries and international
organisations in the Addis Tax Initiative.
The
Global Revenue Statistics Database
shows
that countries have made strong progress toward
mobilising domestic financing for development
in the 21st century, although in some regions,
progress has stalled in recent years. Tax revenues
are now higher as a percentage of GDP and
their levels are more evenly distributed across
countries than they were at the turn of the
century. With few exceptions, countries that
recorded the lowest level of tax revenues in 2000
have increased their revenues the most.
The database draws from the wealth of
information in the annual
Revenue Statistics
publications, which cover African, Asian and
Pacific, Latin American and Caribbean (LAC)
and OECD countries. Produced jointly with
regional partners and in close collaboration with
participating countries, the publications provide
tailored insights into tax systems and tax revenue
priorities in each region.
KEY FEATURES OF THE DATABASE
l
A detailed, reliable and interactive resource,
freely available on line;
l
Comparable and harmonised indicators on
tax levels and tax structures for more than
100 countries across all regions in the world;
l
A rigorously-applied, internationally-recognised
statistical standard, providing a robust
foundation for cross-country comparisons and
analysis;
l
Produced in partnership with, and verified
by, participating economies and regional
organisations.
KEY DEVELOPMENTS IN 2019
l
In 2020, the database has grown to include eleven
new economies (Bhutan, Bulgaria, Chad, People’s
Republic of China, Liechtenstein, Lesotho,
Malawi, Mongolia, Namibia, Nauru and Saint
Lucia), bringing the total number of countries to
more than 100 countries across all regions in the
world and covering over 85% of global GDP.
l
The tax-to-GDP ratio between 2017 and 2018
increased in 74 economies and decreased in
37. For over 70% of economies, the magnitude
of change was less than 1 percentage point and
eight economies experienced changes larger than
2 percentage points.
l
The average tax-to-GDP ratios for the OECD and
LAC increased by 0.2 and 0.4 percentage points
to 33.9% and 23.1% respectively, between 2017
and 2018, while the Africa (30) average remained
unchanged at 16.5% for the same time period.
About the
Global Revenue Statistics Database
0 5 10 15 20 25 30 35 40 45 50 LAC AVERAGE 2010: 21.2% 2018: 23.1% GTM DOM PRY PAN MEX PER BHS COL LCA ECU CHL SLV HND NIC CRI TTO BOL GUY JAM ARG URY BLZ BRA BRB CUB AFRICA AVERAGE 2010: 15.1% 2018: 16.5% COG NER MDG UGA BWA CIV GHA MLI CMR MRT SEN EGY BFA RWA SWZ KEN MWI TGO NAM LSO MUS CPV MAR ZAF TUN IDN PNG BTN MYS SGP KAZ CHN THA VUT TKL PHL FJI MNG WSM KOR AUS COK SLB JPN NZL NRU
Africa
*not included in regional publicationsAsia
& Pacific
LAC
OECD AVERAGE 2010: 31.9%, 2018: 33.9% LIE* BGR* LTU ISR LVAJPN NZL GBR EST CAN SVK ESP PRT CZE POL ISL SVN HUN DEU NLD GRC NOR LUX ITA AUT FIN SWE BEL DNK FRAOECD
2018 2010 CHL IRL TUR USA KOR CHE AUS MEX COL 0 5 10 15 20 25 30 35 40 45 50 LAC AVERAGE 2008: 21.5% 2017: 22.8% CUB BRA BRB URY ARG BLZ JAM GUY CRI BOL NIC HND TTO SLV CHL ECU COL BHS MEX PER PAN DOM PRY GTM OECD AVERAGE 2008: 32.9%, 2017: 34.2% FRA DNK BEL SWE FIN ITA AUT GRC NOR LUX NLD HUN DEU ISL SVN CZE PRT POL ESP GBR SVK CAN EST ISR NZL JPN LVA LTU AUS CHE KOR USA TUR IRL CHL MEX NZL JPN AUS COK KOR FJI SLB WSM THA PHL VUT KAZ TKL SGP PNG MYS AFRICA (26) AVERAGE 2008: 15.7%, 2017: 17.2% 2017 2008 SYC TUN ZAF MAR TGO CPV MUS BFA MRT KEN CIV EGY SWZ MLI SEN RWA CMR GHA UGA NER COG BWA MDG CODOECD
LAC
Asia
& Pacific
Africa
0 5 10 15 20 25 30 35 40 45 50 LAC AVERAGE 2010: 21.2% 2018: 23.1% GTM DOM PRY PAN MEX PER BHS COL LCA ECU CHL SLV HND NIC CRI TTO BOL GUY JAM ARG URY BLZ BRA BRB CUB AFRICA AVERAGE 2010: 15.1% 2018: 16.5% NGA GNQ TCD COD COG NER MDG UGA BWA CIV GHA MLI CMR MRT SEN EGY BFA RWA SWZ KEN MWITGO NAM LSO MUS CPV MAR ZAF TUN IDN PNG BTN MYS SGP KAZ CHN THA VUT TKL PHL FJI MNG WSM KOR AUS COK SLB JPN NZL NRUAfrica
*data for 2010 are not available*not included in regional publications
Asia
& Pacific
LAC
OECD AVERAGE 2010: 31.9%, 2018: 33.9% LIE* BGR* LTU ISR LVA JPN NZL GBR EST CAN SVK ESP PRT CZE POLISL SVN HUN DEU NLD GRC NOR LUX ITA AUT FIN SWE BEL DNK FRAOECD
2018 2010 CHL IRL TUR USA KOR CHE AUS MEX COLAbout the
Global Revenue Statistics Database
Tax-to-GDP ratios in 2010 and 2018
SNAPSHOT:
KEY RESULTS FROM THE GLOBAL REVENUE STATISTICS DATABASE
(as of 5 December 2020)
SNAPSHOT:
KEY RESULTS FROM THE GLOBAL REVENUE STATISTICS DATABASE
(as of 5 December 2020)
Tax-to-GDP ratios in 2018 vary across economies and also within regions
Changes in tax-to-GDP ratios in the five countries with the highest
increases and in regional averages between 2008 and 2018
6
Between 2008 and 2018:
lSince 2008, tax-to-GDP
ratios have increased in more than 2/3 of the economies included in the
Global Revenue Statistics database.
lThe tax-to-GDP ratios
increased by more than 5 percentage points in ten economies since 2008 (Slovak Republic, Tunisia, Belize, Ecuador, Cook Islands, Mauritania, Seychelles, Samoa, Greece and the Solomon Islands)
lThe regional averages have
also increased over time: – The Africa (30) average has increased by 1.5 p.p. from 15.0% in 2009 to 16.5% in 2018. – The LAC average has
increased by 1.4 p.p. from 21.7% in 2008 to 23.1% in 2018.
– The OECD average has increased by 1.3 p.p. from 32.6% to 33.9% in 2018. 38.9 32.4 30.4 25.8 16.0 33.9 23.1 16.5 31.8 25.6 21.5 18.7 10.1 32.6 21.7 15.0 0 5 10 15 20 25 30 35 40 45
Greece Seychelles Solomon
Islands Samoa Mauritania averageOECD averageLAC Africa (30)*average
*data for 2009 2018 2008 10-15% <10% 15-20% 20-25% 25-30% 30-35% 35-40% 40-45% 45-50% COG COD CMR PAN LCA LIE USA TTO BGR COK CZE PRT LUX NOR DNK BEL FRA TCD GNQ NGA MLI NAM CRI BLZ ESP GRC SWE GHA TGO MNG URY SVK NLD FIN PRY COL TUR ZAF OAVG DEU CUB DOM MWI FJI ARG CAN HUN AUT ITA SGP PHL 419 AUS BRB SVN CIV TKL NIC CHE BRA
ISL NRU POL MYS VUT IRL MAR EST BTN BHS HND JAM GBR GTM THA CPV GUY NZL PNG KEN SLV KOR SYC BWA SWZ CHL WSM
ECU MUS LSO BOL TUN IDN RWA JPN UGA CHN LVA MDG NER BFA ISR KAZ SLB EGY LTU
AFRIC SEN PER MEX MRT
Tax-to-GDP ratios: 2018 averages
Africa (30):
Latin America and the Caribbean:
OECD:
16.5%
23.1%
33.9%
Africa (30)
Not included in regional publications
Tax structures for the OECD, LAC and Africa (30) averages in 2018 and for selected
countries (%)
Economies in Africa, Latin America and the Caribbean, and Asia and the Pacific
rely more on revenue from taxes on goods and services and corporate income
taxes, whereas OECD countries rely more on revenue from social security
contributions and personal income taxes.
Tax revenues were typically higher and more evenly distributed across
economies in 2018 than they were in 2008. Economies with the lowest levels
in 2008 – mostly from Africa, Latin America and the Caribbean – recorded the
highest increases.
2018 averages
Selected countries
9
18
6
31
20
7
Niger8
9
26
21
22
13
Brazil19
11
0
70
1
Solomon Islands Spain22
7
34
19
11
8
39
24
0
16
11
Namibia3 11
16
21
27
23
Mongolia OECD24
9
26
20
12
8
LACaverage Africa (30)average
10
16
17
28
22
8
18
19
8
30
23
4
8
10
26
20
13
23
7
10
15
17
28
23
9
18
6
31
20
7
Niger8
9
26
21
22
13
Brazil19
11
0
70
1
Solomon Islands Spain22
7
34
19
11
8
39
24
0
16
11
Namibia3 11
16
21
27
23
Mongolia OECD24
9
26
20
12
8
LACaverage Africa (30)average
10
16
17
28
22
8
18
19
8
30
23
4
8
10
26
20
13
23
7
10
15
17
28
23
Personal income taxes Corporate income taxes Social security contributions Value-added taxes Other taxes on goods and services Other taxes
