The Global Revenue Statistics DatabaseThe Global Revenue Statistics Database provides the largest public source of comparable tax revenue data, produced in partnership with countries and regional partners. Spanning 80 countries around the world, it provides a rich and accessible resource for policymakers and researchers, based on the internationally-recognised OECD standard.

“The Global Revenue Statistics Database, currently covering 80 countries and set to expand to 90 by the end of 2018, 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

Domestic revenues are critical to efforts to fund sustainable development and to implement the Sustainable Development Goals. 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 the lowest level of tax revenues in 2000 have increased their revenues the most.

The new database integrates the information from the annual Revenue Statistics publications, which cover African, Asian, 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 online.

l Indicators on tax levels and tax structures for more than 80 countries across all regions, expanding to 90 countries by the end of 2018.

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 countries and regional organisations.

About the Global Revenue Statistics Database Tax-to-GDP ratios in 2000 and 2015

AFRICA (16) AVERAGE2000: 14%, 2015: 19.1%

10%0% 20% 30% 40% 50%CODUGAGHASWZCMRRWANERCIV

KEN

CPVMUSSENTGOMARZAFTUN

IDNSGPMYSKAZPHLKORJPN

GTMDOMPANMEXSLVPERPRYBHS

HNDCHLCOLVENECUNICCRI

GUYJAMURYBLZBOLTTOBRAARGBRBCUB

MEXCHL

IRLTURKORUSACHEAUSLTULVAJPNISR

CANSVKPOLGBRNZLCZEESPEST

OECD AVERAGE2000: 34%, 2015: 34.0%PRT

GRCSVN

ISLLUXDEUNLDNORHUNSWE

ITAAUTFINBELFRA

DNK

OECD

LACAsia

Africa

20152000

LAC AVERAGE2000: 18%, 2015: 23.1%

About the Global Revenue Statistics Database Tax-to-GDP ratios in 2015 vary across the 80 countries and within regions

AVERAGES

Africa (16):

Latin America and the Caribbean(LAC):

OECD:

19.1%23.1%34.0%

BETWEEN 2000 AND 2015,TAX-TO-GDP RATIOS:

l increased by more than 5 percentage points in 20 countries

(predominantly African and LAC countries)

l increased by 0 to 5 percentage points in 40 countries

ldecreased in 20 countries (predominantly OECD and some Asian countries)

Tax structures for the Africa (16), LAC and OECD averages in 2015 and for selected countries (%)

Countries with the lowest tax-to-GDP ratios in 2000 – mostly from Africa, Latin America and the Caribbean – recorded the highest increases by 2015

African, Latin American and Caribbean countries rely more on taxes on goods and services. OECD countries rely more on social security contributions and personal income taxes

10-15%

15-20%

20-25%

25-30%

30-35%

35-40%

40-45%

45-50%

COD

GHA

SEN

MAR

TUN

CUB

SWE

FRA

UGA

SWZ

TGO

ZAF

TTO

GRC

ITA

DNK

IDN

CMR

HND

KOR

BRA

SVN

AUT

COD

SGP

RWA

CHL

JAM

ARG

ISL

FIN

GTM

NER

COL

URY

BRB

LUX

BEL

DOM

CIV

VEN

BLZ

DEU

KEN

ECU

BOL

ISR

NLD

CPV

NIC

TUR

CAN

NOR

MUS

CRI

USA

SVK

HUN

MYS

Africa (16) Asia Latin America and the Caribbean (LAC) OECD

GUY

CHE

POL

KAZ

IRL

AUS

GBR

PHL

LTU

NZL

PAN

LVA

CZE

MEX

ESP

SLV

EST

PER

PRT

PRY BHS

JPN

0.0

2.0

4.0

6.0

8.0

10.0

12.0

14.0

p.p change (2000-2015)

Arge

ntin

a

Ecua

dor

Togo

Dem

. Rep

. of C

ongo

Boliv

ia

Nic

arag

ua

Trin

idad

& T

obag

o

Beliz

e

LAC

– av

erag

e

Afric

a (1

6)–

aver

age

OEC

D –

ave

rage

AFRICA (16)

4 16

15

8

32

26

LAC

8 10

16

16

29

22

24

9

26

20

12

8

OECD

Argentina

10 1010

22

23

24 Cameroon

10 7

20

6

35

23

Personal income tax

Corporate income taxes

Social security contributions

Value-added taxes

Other taxes on goods and services

Other taxes

Italy

14

13

1225

5

30

Singapore

2617

26

19 013

Japan14

78 19

12

39

SouthAfrica

33

161

24

17

9

Argentina Cameroon Italy Japan Singapore SouthAfrica

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

In partnership with:

THE REVENUE STATISTICS PUBLICATIONS Revenue StatisticsPublished since 1972 / Data from 1965 Revenue Statistics in Latin America and the CaribbeanPublished since 2011 / Data from 1990 Revenue Statistics in Asian CountriesPublished since 2014 / Data from 1990 Revenue Statistics in AfricaPublished since 2016 / Data from 1990

Co-funded bythe European Union

Asian Development Bank

For more information:

OECD.RevenueStatistics@oecd.org

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

@OECDtax #RevStats