The GRD aims to present a complete picture of government revenue and tax trends over time and allows for analysis at the country, regional or cross-country level. Where possible, figures are expressed both inclusive and exclusive of natural resource revenues, which helps to overcome a major obstacle to cross-country comparisons in existing data sources.
Last updated by source: 2023-09-01
| Dataset type: | Time-Series |
| Dataset level: | Country |
(ICTD/UNU-WIDER,
2022)
Total non-tax revenue, comprising data categorized as either ``non-tax revenue'' or ``other revenue'' depending on the underlying source. Includes revenue from both resource and non-resource sources.
More about this variableTotal government revenue, excluding social contributions. Social contributions are contributions toward a specific area of public spending. Some countries do not report on this type of contributions.
More about this variableTotal government revenue including taxes, non-tax revenue, grants and social contributions. Social contributions are contributions toward a specific area of public spending. Some countries do not report on this type of contributions.
More about this variableTotal natural resource revenues, including natural resource revenues reported as ``tax revenue'' or ``non-tax revenue''. Natural resources are here defined as natural resources that include a significant component of economic rent, primarily from oil and mining activities.
More about this variableTotal income and profit taxes on corporations, including taxes on resource firms.
More about this variableTotal tax revenue, excluding social contributions.
More about this variableTotal taxes on goods and services, which includes (but it is not necessarily always equal to) sales taxes and excise taxes.
More about this variableTotal taxes on income, profits and capital gains, including taxes on natural resource firms. This figure is always exclusive of social contributions. The total value of Taxes on Income, Profits and Capital Gains may sometimes exceed the sum of Individuals and Corporations, due to revenues that are unallocated between the two.
More about this variableTotal income, capital gains and profit taxes on individuals. This figure is always exclusive of resource revenues in available sources.
More about this variableTotal indirect taxes, including resource revenues. Includes taxes on goods and services, taxes on international trade and other taxes. Indirect may exceed the sum of Taxes on Goods and Services, Taxes on International Trade and Transactions and Other Taxes due to unallocated revenue not classified in any of these categories.
More about this variableTotal tax revenue, including social contributions.
More about this variableTotal non-resource tax revenue, excluding social contributions. Calculated as 'Taxes excluding social contributions' minus 'resource taxes'. This is the variable recommended for econometric analysis, as it is most complete and consistent across countries.
More about this variableTotal non-resource tax revenue, including social contributions. Calculated as ``Taxes including social contributions'' minus ``resource taxes''.
More about this variableTotal other taxes. These refer to the taxes that have not been considered by other specific categories in the dataset.
More about this variableTotal taxes on payroll and workforce. This variable is entirely distinct from social contributions, though in underlying sources, social contributions are very occasionally reported as payroll taxes.
More about this variableComponent of reported tax revenue that is from natural resource sources, most often corporate taxation of resource firms.
More about this variableTotal taxes on international trade, including both import and export taxes. In some cases this figure may also include VAT collected at the border, where countries consistently report revenue in this way.
More about this variable