Додаткову вибірку можна робити по параметрам:
Total tax revenue 1000 Taxes on income, profits and capital gains 1100 Of individuals 1110 On income and profits 1120 On capital gains 1200 Corporate 1210 On profits 1220 On capital gains 1300 Unallocable between 1100 and 1200 2000 Social security contributions 2100 Employees 2110 On a payroll basis 2120 On an income tax basis 2200 Employers 2210 On a payroll basis 2220 On an income tax basis 2300 Self-employed or non-ernployed 2310 On a payroll basis 2320 On an income tax basis 2400 Unallocable between 2100, 2200 and 2300 2410 On a payroll basis 2420 On an income tax basis 3000 Taxes on payroll and workforce 4000 Taxes on property 4100 Recurrent taxes on immovable property 4110 Households 4120 Others 4200 Recurrent taxes on net wealth 4210 Individual 4220 Corporate 4300 Estate, inheritance and gift taxes 4310 Estate and inheritance taxes 4320 Gift taxes 4400 Taxes on financial and capital transactions 4500 Non-recurrent taxes 4510 On net wealth 4520 Other non-recurrent taxes 4600 Other recurrent taxes on property 5000 Taxes on goods and services 5100 Taxes on production, sale, transfer, etc 5110 General taxes 5111 Value added taxes 5112 Sales tax 5113 Other 5120 Taxes on specific goods and services 5121 Excises 5122 Profits of fiscal monopolies 5123 Customs and import duties 5124 Taxes on exports 5125 Taxes on investment goods 5126 Taxes on specific services 5127 Other taxes on international trade and transaction 5128 Other taxes 5130 Unallocable between 5110 and 5120 5200 Taxes on use of goods and perform activities: 5210 Recurrent taxes 5211 Paid by households: motor vehicles 5212 Paid by others: motor vehicles 5213 Paid in respect of other goods 5220 Non-recurrent taxes 5300 Unallocable between 5100 and 5200 6000 Other taxes 6100 Paid solely by business 6200 Other Custom duties collected for the EU Total tax revenue on cash basis Total tax revenue on accrual basis Additional taxes included in National Accounts Taxes excluded from National Accounts Difference in treatment of tax credits Capital transfer for uncollected revenue Voluntary social security contributions Miscellaneous differences National Accounts: Taxes and actual social contributions Imputed social contributions National Accounts: Taxes and all social contributions |
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- «Податки» (TAX) з такими податковими показниками:
Tax on property (Total, % of GDP) Tax on payroll (Total, % of GDP)
Social security contributions (Total, % of GDP) Tax on goods and services (Total, % of GDP) Tax on personal income (Total, % of GDP) Tax wedge (Total, % of labour cost) Tax on corporate profits (Total, % of GDP) Tax revenue (Total, US dollars/capita) |
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- Податкова база даних ОЕСР (OECD tax database) з такими податковими показниками:
Central government personal income tax rates and thresholds Sub-central personal income tax rates-non-progressive systems Sub-central personal income tax rates-progressive systems Marginal personal income tax and social security contribution rates on gross labour income Average personal income tax and social security contribution rates on gross labour income All-in average personal income tax rates at average wage by family type Top statutory personal income tax rate and top marginal tax rates for employees |
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- База даних ОЕСР фінансової децентралізації (OECD Fiscal Decentralisation Database) з такими податковими категоріями:
A: Tax autonomy of state and local government 1. Tax autonomy indicators B. Classification of intergovernmental grants 2. Intergovernmental grants C: Revenue and Spending shares of state and local government 3. Expenditure 4. Revenue 5. Tax revenue 6. Intergovernmental transfer expenditure 7. Intergovernmental transfer revenue 8. User fees D: Revenue structure of state and local government 9. Tax revenue as a share of total revenue 10. Intergovernmental transfer revenue as a share of total revenue
E: Balances and debt of state and local government 11. Balances 12. Debt F: Sub-central governments fiscal rule indicators 13. Fiscal rule indicators |
А. Податкова автономія держави та місцевого самоврядування 1. Показники податкової автономії В. Класифікація міжбюджетних трансфертів 2. міжбюджетні трансферти C: Частки надходжень і витрат держави та місцевого самоврядування 3. Витрати 4. Виручка 5. Податкові надходження 6. Міжурядові транзакційні витрати
7. Міжурядовий транзакційний дохід 8. Плата за користування D: Структура доходів державного та місцевого самоврядування 9. Податкові надходження у вигляді частки від загального доходу 10. Міжурядовий транзакційний дохід у вигляді частки від загального доходу E: Баланс і борг держави та місцевого самоврядування 11. Баланс 12. Заборгованість F: Показники фіскальних нормативів субцентральних органів влади 13. Показники фіскальних нормативів |
- База даних податкової адміністрації ОЕСР (OECD Tax Administration Database) з такими податковими показниками:
1) Institutional and organisational arrangements Institutional arrangements for tax administration Selected features of the organisational structure of revenue bodies Office network for tax administration role-number of office types Office network for tax administration role-number of staff and office type Large taxpayer operations: Criteria, taxpayer numbers and staff 2) Human resources Staff metrics 3) Comparative revenue collections and resource usage Cost of collection ratios (administrative costs/net revenue) Revenue body staff usage for fiscal year 2011 and related ratios
Staff usage (2011) by major tax functional groupings (% of total usage)
Revenue aggregates: Gross revenue collections for all taxes administered and gross personal income taxes (PIT) and social security contributions (SSC) revenue collected Net revenue collections for all taxes administered by revenue body and Gross domestic product Aggregate expenditure for tax functions and related overheads and total salary costs for tax functions and related overheads Human resource management aggregates: Expenditure and total staff usage in 2011 by functional groupings (FTEs- full time equivalents)
4) Tax debts Tax debts: Undisputed tax debt as share of net revenue collections
Value of tax debt outstanding (not disputed) at the year-end and value of tax debt written off 5) Use of electronic services Personal income tax returns: Use of electronic filing and pre-filling
Corporate income tax returns: Use of electronic filing and pre-filling
Value added tax (VAT) returns: Use of electronic filing and pre-filling Methods available for tax payments and their usage in 2011 |
1) Інституційні та організаційні заходи
2) Людські ресурси
3) Порівняння збору доходів і використання ресурсів
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