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.