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 95 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, which following the rapid expansion of the initiative in Africa and the Pacific now covers more than 95 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 efforts to raise domestic resources to fund development.”Pascal Saint-AmansDirector, OECD Centre for Tax Policy and Administration

The publications

Revenue Statistics in Asian and Pacific EconomiesPublished since 2014Data from 1990

Revenue Statistics in AfricaPublished since 2016Data from 1990

Revenue Statistics in Asian and Pacific Economies

2019

1990-2017

Reven

ue S

tatistics in Asian an

d P

acific E

cono

mies

1990-20172019

Revenue Statistics in Africa1990-2017

2019

Statistiques des recettes publiques en Afrique1990-2017

In collaboration with :

Revenue Statistics in Africa1990-2017

SPECIAL FEATURE: THE AFRICAN CONTINENTAL FREE TRADE AREA AGREEMENT (AfCFTA) AND ITS IMPACT ON PUBLIC REVENUES

The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with the financial support of the European Union. It compiles comparable tax revenue and non-tax revenue statistics for 26 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Madagascar, Mali, Mauritania, Mauritius, Morocco, Niger, Nigeria, Rwanda, Senegal, Seychelles, South Africa, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to African countries enables comparisons about tax levels and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean, Asian and Pacific economies.

Statistiques des recettes publiques en Afrique1990-2017

ÉTUDE SPÉCIALE : L’ACCORD PORTANT CRÉATION DE LA ZONE DE LIBRE-ÉCHANGE CONTINENTALE AFRICAINE (ZLECAf) ET SON IMPACT SUR LES RECETTES PUBLIQUES

Les Statistiques des recettes publiques en Afrique est une publication produite conjointement par le Centre de politique et d’administration fiscales et le Centre de développement de l’OCDE, la Commission de l’Union africaine (CUA) et le Forum sur l’administration fiscale africaine (ATAF), avec le soutien financier de l’Union européenne. Elle comprend des statistiques comparables des recettes fiscales et non fiscales pour 26 pays africains : l’Afrique du Sud, le Botswana, le Burkina Faso, le Cabo Verde, le Cameroun, la République du Congo, la République démocratique du Congo, la Côte d’Ivoire, l’Égypte, l’Eswatini, le Ghana, la Guinée équatoriale, le Kenya, Madagascar, le Mali, le Maroc, Maurice, la Mauritanie, le Niger, le Nigéria, l’Ouganda, le Rwanda, le Sénégal, les Seychelles, le Togo et la Tunisie. Le modèle est la base de données des Statistiques des recettes publiques de l’OCDE : c’est pour les pays membres de l’OCDE une référence fondamentale, qui s’appuie sur une méthodologie bien établie. L’extension de la méthodologie de l’OCDE aux pays africains permet de comparer les ratios impôts/PIB et les structures fiscales sur une base cohérente, à la fois entre les pays africains et avec les économies de l’OCDE, d’Amérique latine, des Caraïbes, d’Asie et du Pacifique.

2019

9HSTCQE*GAAIHE+

Consult this publication on line at: https://doi.org/10.1787/5daa24c1-en-fr.

This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases.Visit www.oecd-ilibrary.org for more information.

Veuillez consulter cet ouvrage en ligne : https://doi.org/10.1787/5daa24c1-en-fr

Cet ouvrage est publié sur OECD iLibrary, la bibliothèque en ligne de l’OCDE, qui regroupe tous les livres, périodiques et bases de données statistiques de l’Organisation. Rendez-vous sur le site www.oecd-ilibrary.org pour plus d’informations.

ISBN 978-92-64-60087-4

AVAILABLE ON LINE/DISPONIBLE EN LIGNE

Reven

ue S

tatistics in Africa 1990-2017

Statistiq

ues d

es recettes pu

bliq

ues en

Afriq

ue 199

0-2017

2019

Revenue StatisticsPublished since 1972 Data from 1965

Revenue Statistics in Latin America and the CaribbeanPublished since 2011Data from 1990

Revenue Statistics in Latin America and the Caribbean1990-2017

2019

Estadísticas tributarias en América Latina y el Caribe1990-2017

Revenue Statistics in Latin America and the Caribbean1990-2017

SPECIAL FEATURES: FISCAL REVENUES FROM NON-RENEWABLE NATURAL RESOURCES IN LATIN AMERICA AND THE CARIBBEAN

PROPERTY TAX IN LATIN AMERICA

This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.

Estadísticas tributarias en América Latina y el Caribe1990-2017

SECCIONES ESPECIALES: INGRESOS FISCALES PROVENIENTES DE RECURSOS NATURALES NO RENOVABLES EN AMÉRICA LATINA Y EL CARIBEIMPUESTO A LA PROPIEDAD EN AMÉRICA LATINA

La publicación compila ingresos tributarios comparables para el período 1990-2017 para 25 economías de América Latina y el Caribe. Se fundamenta en la base de datos de estadísticas tributarias de la OCDE y aplica la metodología de la OCDE a los países de América Latina y el Caribe para permitir la comparación de los niveles impositivos y las estructuras impositivas de manera consistente, tanto entre las economías de la región como con otras economías. Esta publicación es realizada conjuntamente por el Centro de Política y Administración Tributaria de la OCDE, el Centro de Desarrollo de la OCDE, el Centro Interamericano de Administraciones Tributarias, la Comisión Económica para América Latina y el Caribe (CEPAL) y el Banco Interamericano de Desarrollo. La edición 2019 es la primera que se produce con el apoyo de la Facilidad Regional para el Desarrollo en Transición, liderada por la Unión Europea (UE). Dicha Facilidad es una iniciativa conjunta de la UE, la OCDE y su Centro de Desarrollo y la CEPAL.

2019

9HSTCQE*IDJEGF+

Consult this publication on line at https://doi.org/10.1787/25666b8d-en-es.

This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases.Visit www.oecd-ilibrary.org for more information.

Consulte esta publicación en línea: https://doi.org/10.1787/25666b8d-en-es.

Este trabajo está publicado en OECD iLibrary, plataforma que reúne todos los libros, publicaciones periódicas y bases de datos de la OCDE.

Visite www.oecd-ilibrary.org para más información.

ISBN 978-92-64-83946-5

AVAILABLE ON LINE/DISPONIBLE EN LÍNEA

Reven

ue S

tatistics in Latin A

merica an

d th

e Carib

bean 199

0-2017

Estad

ísticas tribu

tarias en A

mérica Latin

a y el Carib

e 199

0-2

017 2019

Revenue Statistics1965-2018

SPECIAL FEATURE: IDENTIFYING ENVIRONMENTALLY RELATED TAXES IN REVENUE STATISTICS

2019

AVAILABLE ON LINE

Revenue Statistics1965-2018

SPECIAL FEATURE: IDENTIFYING ENVIRONMENTALLY RELATED TAXES IN REVENUE STATISTICS

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

ALSO AVAILABLE ON LINE The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD Tax Statistics (https://doi.org/10.1787/tax-data-en).

2019

Consult this publication on line at https://doi.org/10.1787/0bbc27da-en.

This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases. Visit www.oecd-ilibrary.org for more information.

ISBN 978-92-64-78222-8

9HSTCQE*hiccci+

Reven

ue S

tatistics 1965-2018

2019

The Global Revenue Statistics Database

2

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 36 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 for Latin America and the Caribbean providing loans, grants, and technical assistance; and conducting extensive research.

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 and administrative bodies to promote unity and solidarity among African States and to co-ordinate and intensify co-operation for development.

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.

ASIAN DEVELOPMENT BANK

Co-funded by the European Union

3

Domestic revenues are critical to efforts to fund

sustainable development and to implement

the Sustainable Development Goals (SDGs).

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 towards

mobilising domestic financing for development

in the 21st century. 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 – as percentage of GDP

– 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 economies. Produced jointly with

regional partners and in close collaboration with

participating economies, the publications provide

tailored insights into tax systems and tax revenue

priorities in each region.

KEY FEATURES

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 95 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 2019, the database has grown to include five additional African countries and one additional Pacific Island, bringing the total number of countries to more than 95 countries across all regions in the world.

l The tax-to-GDP ratio between 2016 and 2017 increased in 56 economies and decreased in 41. For 80% of economies, the magnitude of change was less than 1 percentage point and only

4 economies experienced changes larger than 2 percentage points.

l The average tax-to-GDP ratios for the OECD and LAC decreased by 0.2 percentage points to 34.2% and 22.8% respectively, between 2016 and 2017, while the Africa (26) average remained unchanged at 17.2% for the same time period.

About the Global Revenue Statistics Database

4

0 5 10 15 20 25 30 35 40 45 50

LAC AVERAGE2008: 21.5% 2017: 22.8%

CUBBRABRBURYARGBLZ

JAMGUY

CRIBOLNIC

HND

TTOSLVCHLECUCOLBHSMEXPER

PANDOM

PRYGTM

OECD AVERAGE2008: 32.9%, 2017: 34.2%

FRADNKBEL

SWEFINITA

AUTGRCNORLUXNLDHUNDEU

ISLSVNCZEPRT

POLESPGBRSVK

CANESTISR

NZLJPNLVALTUAUSCHEKORUSATURIRL

CHLMEX

NZLJPNAUSCOKKOR

FJISLB

WSMTHAPHLVUTKAZTKLSGPPNGMYS

AFRICA (26) AVERAGE2008: 15.7%, 2017: 17.2%

*data for 2008 are not available

20172008

SYCTUNZAF

MARTGOCPV

MUSBFAMRTKENCIV

EGYSWZMLISEN

RWACMRGHAUGANERCOGBWAMDGCODGNQNGA*

OECD

LAC

Asia& Paci�c

Africa

0 5 10 15 20 25 30 35 40 45 50

LAC AVERAGE2008: 21.5% 2017: 22.8%

CUBBRABRBURYARGBLZ

JAMGUY

CRIBOLNIC

HND

TTOSLVCHLECUCOLBHSMEXPER

PANDOM

PRYGTM

OECD AVERAGE2008: 32.9%, 2017: 34.2%

FRADNKBEL

SWEFINITA

AUTGRCNORLUXNLDHUNDEU

ISLSVNCZEPRT

POLESPGBRSVK

CANESTISR

NZLJPNLVALTUAUSCHEKORUSATURIRL

CHLMEX

NZLJPNAUSCOKKOR

FJISLB

WSMTHAPHLVUTKAZTKLSGPPNGMYS

AFRICA (26) AVERAGE2008: 15.7%, 2017: 17.2%

*data for 2008 are not available

20172008

SYCTUNZAF

MARTGOCPV

MUSBFAMRTKENCIV

EGYSWZMLISEN

RWACMRGHAUGANERCOGBWAMDGCODGNQNGA*

OECD

LAC

Asia& Paci�c

Africa

0 5 10 15 20 25 30 35 40 45 50

LAC AVERAGE2008: 21.5% 2017: 22.8%

CUBBRABRBURYARGBLZ

JAMGUY

CRIBOLNIC

HND

TTOSLVCHLECUCOLBHSMEXPER

PANDOM

PRYGTM

OECD AVERAGE2008: 32.9%, 2017: 34.2%

FRADNKBEL

SWEFINITA

AUTGRCNORLUXNLDHUNDEU

ISLSVNCZEPRT

POLESPGBRSVK

CANESTISR

NZLJPNLVALTUAUSCHEKORUSATURIRL

CHLMEX

NZLJPNAUSCOKKOR

FJISLB

WSMTHAPHLVUTKAZTKLSGPPNGMYS

AFRICA (26) AVERAGE2008: 15.7%, 2017: 17.2%

*data for 2008 are not available

20172008

SYCTUNZAF

MARTGOCPV

MUSBFAMRTKENCIV

EGYSWZMLISEN

RWACMRGHAUGANERCOGBWAMDGCODGNQNGA*

OECD

LAC

Asia& Paci�c

Africa

About the Global Revenue Statistics Database

Tax-to-GDP ratios in 2008 and 2017

SNAPSHOT: KEY RESULTS FROM THE GLOBAL REVENUE STATISTICS DATABASE (as of 5 December 2019)

5

Tax-to-GDP ratios: 2017 averages

Africa (26):

Latin America and the Caribbean:

OECD:

17.2%22.8%34.2%

Africa (26) Asia & Paci�cLAC OECD

10-15%

<10%

15-20%

20-25%

25-30%

30-35%

35-40%

40-45%

45-50%

COD GNQ

PAN CMR

ECU MUS

TUR WSM

LTU AUS

CZE PRT

GRC NOR

BEL SWE

FRA DNK

NGA

TKL

BFA

CRI

CHE

OAVG

LUX

FIN

SGP

COL

BOL

ZAF

POL

NLD

ITA

GHA

MRT

NIC

BLZ

ESP

HUN

AUT

DOM

KEN

HND

MAR

GBR

DEU

CUB

PRY

CIV

LAC

COK

SVK

ISL

PNG

BHS

IRL

JAM

CAN

SVN

MYS

THA

TTO

KOR

EST

UGA

PHL

TGO

USA

ISR

NER

AFRIC

SLV

FJI

BRA

COG

EGY

CPV

GUY

NZL

GTM

VUT

CHL

SLB

BRB

BWB

SWZ

SYC

MDG

MLI

JPN

IDN

KAZ

TUN

SEN

LVA

MEX

URY

RWA

ARG

PER

SNAPSHOT: KEY RESULTS FROM THE GLOBAL REVENUE STATISTICS DATABASE (as of 5 December 2019)

Tax-to-GDP ratios in 2017 vary across economies and also within regions

Changes in tax-to-GDP ratios in the eight countries with the highest increases and in regional averages between 2005 and 2017

Between 2005 and 2017:

l15 economies, predominantly African and LAC countries, increased by more than 5p.p.

l57 economies increased by between 0 and 5p.p.

l25 economies decreased (predominantly OECD and some Asian and LAC economies)

LAC

– av

erag

e

Afric

a (2

6) –

ave

rage

0

1

2

3

4

5

6

7

8

9

change in p.p.

Ecua

dor

Togo

Baha

mas

Gre

ece

Tuni

sia

Uru

guay

Nic

arag

ua

Beliz

e

Cong

o

OEC

D –

ave

rage

6

Selected countries

Personal income taxes

Corporate income taxes

Social security contributions

Value-added taxes

Other taxes on goods and services

Other taxes

Italy

26

5

30

15

14

11

34

161

22

16

9

South Africa

OECD

24

9

26

20

12

8

LAC

10

16

17

28

22

8 15

19

829

24

4

Africa (26)

713

7

36

27

10

Cameroon

79

23

24

24

13

Argentina

9

23

0

28

38

3

Fiji

16

30

017

12

25

Singapore

Tax structures for the OECD, LAC and Africa (26) averages in 2017 and for selected countries (%)

2017 averages

Italy

26

5

30

15

14

11

34

161

22

16

9

South Africa

OECD

24

9

26

20

12

8

LAC

10

16

17

28

22

8 15

19

829

24

4

Africa (26)

713

7

36

27

10

Cameroon

79

23

24

24

13

Argentina

9

23

0

28

38

3

Fiji

16

30

017

12

25

Singapore

Economies in Africa, Latin America and the Caribbean, and Asia and the Pacific rely more on revenue from taxes on goods and services 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 2017 than they were in 2005. Economies with the lowest levels in 2005 – mostly from Africa, Latin America and the Caribbean – recorded the highest increases.

7

An OECD Taxation Working Paper provides more detail on the key findings from the initial release of the database: http://oe.cd/tax-working-papers

More information about the classification and construction of the database can be found in the Technical Note: http://www.oecd.org/tax/tax-policy/constructing-the-global-revenue-statistics-database.pdf

Access the Interpretative Guide at:https://oe.cd/classification-taxes-interpretative-guide-oecd

Access the Global Revenue Statistics Database at: https://stats.oecd.org/Index.aspx?datasetcode=RS_GBL

For more information:

OECD.RevenueStatistics@oecd.org

http://oe.cd/global-rev-stats-database

@OECDtax #RevStats