IMF GFS - Expenditure by Functions of Government (COFOG)

Data source: IMF Government Finance Statistics

The IMF Government Finance Statistics (GFS) database contains fiscal data for all reporting countries in the framework of the Government Finance Statistics Manual 2014 (GFSM 2014). It includes detailed data on revenues, expenditures, transactions in financial assets and liabilities, and balance sheet data and includes data for the general government sector and its subsectors (e.g., central government, local government, state government and social security funds). GFS data are compiled by country authorities and reported to the IMF Statistics Department annually.

The data reported in the QoG Datasets is retrieved from Expenditure by Function of Government (COFOG) dataset, as the percentage of total expenditure by general government.

Please bear in mind, these data is produced and owned by the IMF, so please comply with their terms of use when working with this dataset.

Dataset type
Time-Series
Dataset level
Country
Last updated by source
2025-11-05

Citation

When using this dataset, please cite as:

• International Monetary Fund. (2024). Government finance statistics - expenditure by function of government (COFOG). https://data.imf.org/?sk=a0867067-d23c-4ebc-ad23-d3b015045405

Variables in this dataset

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Total expenditure on defense, as the percentage of general government expenditure.

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Total expenditure on economic affairs, as the percentage of general government expenditure.

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Total expenditure on education, as the percentage of general government expenditure.

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Total expenditure on general public services, as the percentage of general government expenditure.

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Total expenditure on housing and community amenities, as the percentage of general government expenditure.

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Total expenditure on health, as the percentage of general government expenditure.

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Total expenditure on public order and safety, as the percentage of general government expenditure.

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Total expenditure on recreation, culture and religion, as the percentage of general government expenditure.

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Total expenditure on social protection, as the percentage of general government expenditure.

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