Taxation

OECD

Note: Pre-filled tables updated by the respondent country are those included in the biennial OECD publication "Consumption Tax Trends" (refer to Guidelines).
The OECD Consumption Tax Trends database is also based on secondary elaborations of data sourced from the following databases: OECD Revenue Statistics; and, International Energy Agency (IEA) database. 

OECD

OECD

Note: "The OECD Fiscal Relations Across Levels of Government database is also based (for items 3-12, on the OECD Fiscal Decentralisation database website) on secondary elaborations of data sourced, annually, from the following OECD databases: Revenue Statistics; and Annual National Accounts."

OECD

Note: Within the general framework 'OECD Classification of taxes', each country also provides details of the revenues from their more important taxes and so each country receives a unique and tailored questionnaire.

OECD, CIAT, ECLAB, IDB

Note: The OECD database on Revenue Statistics in Latin America presents information on the same basis as the main OECD database on Revenue Statistics, but specifically for Latin American countries.

OECD, EC, AUC, and ATAF

Note: The OECD database on Revenue Statistics in African countries presents information on the same basis as the main OECD database on Revenue Statistics, but specifically for African countries.

OECD, ADB, PITAA, SPC

Note: The OECD database on Revenue Statistics in Asian and Pacific countries presents information on the same basis as the main OECD database on Revenue Statistics, but specifically for Asian and Pacific countries.

OECD

OECD

Note: Within this general framework (the OECD Taxing Wages Target indicators), each country also provides details of its specific taxes on wages and so each country receives a unique and tailored questionnaire.

OECD

Note: The OECD Tax Rates database is also based on secondary elaborations of data sourced from the following OECD databases: Revenue Statistics; Taxing Wages; and, Consumption Tax.

OECD

1. When available, dates and timeliness requirements are only indicative and may be subject to change.
2. As often as possible, the most up-to-date version of the questionnaire has been included in this list, however, there can be slight variations from version to version. In some cases, data and metadata are collected via Web Queries, online platforms and/or via SDMX and not via a questionnaire. In these cases, a list of data series requirements or classifications are made available.