{"id": 816306, "name": "Taxes on goods and services (as a share of GDP)", "unit": "% of GDP", "createdAt": "2023-11-09T17:39:48.000Z", "updatedAt": "2025-06-23T14:53:31.000Z", "coverage": "", "timespan": "1980-2022", "datasetId": 6294, "shortUnit": "%", "columnOrder": 0, "shortName": "tax_g_s", "catalogPath": "grapher/unu_wider/2023-11-01/government_revenue_dataset/government_revenue_dataset#tax_g_s", "descriptionFromProducer": "The variable Taxes captures tax collected regardless of sources (i.e., unless otherwise defined, this includes resource-based taxes). These follow the definition of taxes found in both the IMF\u2019 Government Finance Statistics Manual (GFSM) and OECD Revenue Statistics Interpretive Guide as \u2018compulsory, unrequited \u2026\u2019 payments to the government (IMF 2014; OECD 2020).\n\nIndirect taxes comprise the sum of taxes on goods and services, international trade and transactions, and other taxes. The position displayed in Indirect may exceed the sum of mentioned sub-components due to unallocated revenue not classified in any of these categories. Note that the component of indirect taxes from natural resources is only non-zero in a small number of cases.\n\nThe majority of taxes on goods and services is comprised of sales taxes, value-added taxes (VAT) and excise duties. The OECD\u2019s Revenue Statistics classes taxes on international trade and transactions under taxes on goods and services; thus for the GRD it is stripped out and reallocated . Note that the total of \u2018Taxes on Goods and Services\u2019 may be greater than the sum of the subcomponents due to unallocated residual revenues. Note also that, historically, a large number of countries classed VAT and Excise duty collected on imports as trade taxes. Both the IMF and OECD classify these as taxes on goods and services, and thus fall in this category. In the GRD, where it has not been possible to make this correction\u2014primarily where historical Article IV data is involved\u2014a note has been added to the relevant observations.", "descriptionProcessing": "The source provides their data with caution notes, classifying them as follows:\n\n  1. Accuracy, quality or comparability of data questionable.\n  2. Un-excluded resource revenues/taxes are significant but cannot be isolated from total revenue/taxes.\n  3. Un-excluded resource revenue/taxes are marginal but non-negligible and cannot be isolated from total revenue/taxes.\n  4. Inconsistencies with social contributions.\n\nWe have excluded from our dataset the observations flagged with caution note 1.\n", "type": "float", "dataChecksum": "14781754579264602584", "metadataChecksum": "820764170758162639", "datasetName": "Government Revenue Dataset (GRD)", "updatePeriodDays": 365, "datasetVersion": "2023-11-01", "nonRedistributable": false, "display": {"name": "Taxes on goods and services", "unit": "% of GDP", "shortUnit": "%", "tolerance": 5, "numDecimalPlaces": 1}, "schemaVersion": 2, "processingLevel": "major", "presentation": {"topicTagsLinks": ["Taxation", "State Capacity"]}, "dimensions": {"years": {"values": [{"id": 1992}, {"id": 1993}, {"id": 1994}, {"id": 1995}, {"id": 1996}, {"id": 1997}, {"id": 1998}, {"id": 1999}, {"id": 2000}, {"id": 2001}, {"id": 2002}, {"id": 2003}, {"id": 2004}, {"id": 2005}, {"id": 2006}, {"id": 2007}, {"id": 2008}, {"id": 2009}, {"id": 2010}, {"id": 2011}, {"id": 2012}, {"id": 2013}, {"id": 2014}, {"id": 2015}, {"id": 2016}, {"id": 2017}, {"id": 2018}, {"id": 2019}, {"id": 2020}, {"id": 2021}, {"id": 1990}, {"id": 1991}, {"id": 1980}, {"id": 1981}, {"id": 1982}, {"id": 1983}, {"id": 1984}, {"id": 1985}, {"id": 1986}, {"id": 1987}, {"id": 1988}, {"id": 1989}, {"id": 2022}]}, "entities": {"values": [{"id": 219, "name": "Aruba", "code": "ABW"}, {"id": 15, "name": "Afghanistan", "code": "AFG"}, {"id": 19, "name": "Angola", "code": "AGO"}, {"id": 228, "name": "Anguilla", "code": "AIA"}, {"id": 16, "name": "Albania", "code": "ALB"}, {"id": 21, "name": "Argentina", "code": "ARG"}, {"id": 22, "name": "Armenia", "code": "ARM"}, {"id": 20, "name": "Antigua and Barbuda", "code": "ATG"}, {"id": 23, "name": "Australia", "code": "AUS"}, {"id": 24, "name": "Austria", "code": "AUT"}, {"id": 25, "name": "Azerbaijan", "code": "AZE"}, {"id": 41, "name": "Burundi", "code": "BDI"}, {"id": 4, "name": "Belgium", "code": "BEL"}, {"id": 32, "name": "Benin", "code": "BEN"}, {"id": 40, "name": "Burkina Faso", "code": "BFA"}, {"id": 28, "name": "Bangladesh", "code": "BGD"}, {"id": 39, "name": "Bulgaria", "code": "BGR"}, {"id": 27, "name": "Bahrain", "code": "BHR"}, {"id": 26, "name": "Bahamas", "code": "BHS"}, {"id": 35, "name": "Bosnia and Herzegovina", "code": "BIH"}, {"id": 30, "name": "Belarus", "code": "BLR"}, {"id": 31, "name": "Belize", "code": "BLZ"}, {"id": 34, "name": "Bolivia", "code": "BOL"}, {"id": 37, "name": "Brazil", "code": "BRA"}, {"id": 29, "name": "Barbados", "code": "BRB"}, {"id": 38, "name": "Brunei", "code": "BRN"}, {"id": 33, "name": "Bhutan", "code": "BTN"}, {"id": 36, "name": "Botswana", "code": "BWA"}, {"id": 174, "name": "Central African Republic", "code": "CAF"}, {"id": 44, "name": "Canada", "code": "CAN"}, {"id": 7, "name": "Switzerland", "code": "CHE"}, {"id": 172, "name": "Chile", "code": "CHL"}, {"id": 171, "name": "China", "code": "CHN"}, {"id": 143, "name": "Cote d'Ivoire", "code": "CIV"}, {"id": 43, "name": "Cameroon", "code": "CMR"}, {"id": 167, "name": "Democratic Republic of Congo", "code": "COD"}, {"id": 168, "name": "Congo", "code": "COG"}, {"id": 169, "name": "Comoros", "code": "COM"}, {"id": 45, "name": "Cape Verde", "code": "CPV"}, {"id": 166, "name": "Costa Rica", "code": "CRI"}, {"id": 164, "name": "Cuba", "code": "CUB"}, {"id": 163, "name": "Cyprus", "code": "CYP"}, {"id": 162, "name": "Czechia", "code": "CZE"}, {"id": 6, "name": "Germany", "code": "DEU"}, {"id": 154, "name": "Djibouti", "code": "DJI"}, {"id": 200, "name": "Dominica", "code": "DMA"}, {"id": 161, "name": "Denmark", "code": "DNK"}, {"id": 160, "name": "Dominican Republic", "code": "DOM"}, {"id": 17, "name": "Algeria", "code": "DZA"}, {"id": 201, "name": "Ecuador", "code": "ECU"}, {"id": 65, "name": "Egypt", "code": "EGY"}, {"id": 157, "name": "Eritrea", "code": "ERI"}, {"id": 9, "name": "Spain", "code": "ESP"}, {"id": 156, "name": "Estonia", "code": "EST"}, {"id": 158, "name": "Ethiopia", "code": "ETH"}, {"id": 155, "name": "Finland", "code": "FIN"}, {"id": 202, "name": "Fiji", "code": "FJI"}, {"id": 3, "name": "France", "code": "FRA"}, {"id": 153, "name": "Gabon", "code": "GAB"}, {"id": 1, "name": "United Kingdom", "code": "GBR"}, {"id": 152, "name": "Georgia", "code": "GEO"}, {"id": 150, "name": "Ghana", "code": "GHA"}, {"id": 147, "name": "Guinea", "code": "GIN"}, {"id": 151, "name": "Gambia", "code": "GMB"}, {"id": 94, "name": "Guinea-Bissau", "code": "GNB"}, {"id": 159, "name": "Equatorial Guinea", "code": "GNQ"}, {"id": 149, "name": "Greece", "code": "GRC"}, {"id": 206, "name": "Grenada", "code": "GRD"}, {"id": 148, "name": "Guatemala", "code": "GTM"}, {"id": 146, "name": "Guyana", "code": "GUY"}, {"id": 144, "name": "Hong Kong", "code": "HKG"}, {"id": 139, "name": "Honduras", "code": "HND"}, {"id": 165, "name": "Croatia", "code": "HRV"}, {"id": 145, "name": "Haiti", "code": "HTI"}, {"id": 138, "name": "Hungary", "code": "HUN"}, {"id": 136, "name": "Indonesia", "code": "IDN"}, {"id": 137, "name": "India", "code": "IND"}, {"id": 2, "name": "Ireland", "code": "IRL"}, {"id": 135, "name": "Iran", "code": "IRN"}, {"id": 207, "name": "Iceland", "code": "ISL"}, {"id": 133, "name": "Israel", "code": "ISR"}, {"id": 8, "name": "Italy", "code": "ITA"}, {"id": 132, "name": "Jamaica", "code": "JAM"}, {"id": 130, "name": "Jordan", "code": "JOR"}, {"id": 14, "name": "Japan", "code": "JPN"}, {"id": 131, "name": "Kazakhstan", "code": "KAZ"}, {"id": 129, "name": "Kenya", "code": "KEN"}, {"id": 126, "name": "Kyrgyzstan", "code": "KGZ"}, {"id": 42, "name": "Cambodia", "code": "KHM"}, {"id": 204, "name": "Kiribati", "code": "KIR"}, {"id": 227, "name": "Saint Kitts and Nevis", "code": "KNA"}, {"id": 127, "name": "South Korea", "code": "KOR"}, {"id": 379, "name": "Kosovo", "code": "OWID_KOS"}, {"id": 208, "name": "Kuwait", "code": "KWT"}, {"id": 125, "name": "Laos", "code": "LAO"}, {"id": 124, "name": "Lebanon", "code": "LBN"}, {"id": 121, "name": "Liberia", "code": "LBR"}, {"id": 229, "name": "Saint Lucia", "code": "LCA"}, {"id": 209, "name": "Liechtenstein", "code": "LIE"}, {"id": 141, "name": "Sri Lanka", "code": "LKA"}, {"id": 123, "name": "Lesotho", "code": "LSO"}, {"id": 119, "name": "Lithuania", "code": "LTU"}, {"id": 210, "name": "Luxembourg", "code": "LUX"}, {"id": 122, "name": "Latvia", "code": "LVA"}, {"id": 262, "name": "Macao", "code": "MAC"}, {"id": 110, "name": "Morocco", "code": "MAR"}, {"id": 111, "name": "Moldova", "code": "MDA"}, {"id": 118, "name": "Madagascar", "code": "MDG"}, {"id": 211, "name": "Maldives", "code": "MDV"}, {"id": 113, "name": "Mexico", "code": "MEX"}, {"id": 223, "name": "Marshall Islands", "code": "MHL"}, {"id": 66, "name": "North Macedonia", "code": "MKD"}, {"id": 115, "name": "Mali", "code": "MLI"}, {"id": 212, "name": "Malta", "code": "MLT"}, {"id": 142, "name": "Myanmar", "code": "MMR"}, {"id": 215, "name": "Montenegro", "code": "MNE"}, {"id": 112, "name": "Mongolia", "code": "MNG"}, {"id": 109, "name": "Mozambique", "code": "MOZ"}, {"id": 114, "name": "Mauritania", "code": "MRT"}, {"id": 213, "name": "Mauritius", "code": "MUS"}, {"id": 117, "name": "Malawi", "code": "MWI"}, {"id": 116, "name": "Malaysia", "code": "MYS"}, {"id": 108, "name": "Namibia", "code": "NAM"}, {"id": 104, "name": "Niger", "code": "NER"}, {"id": 103, "name": "Nigeria", "code": "NGA"}, {"id": 105, "name": "Nicaragua", "code": "NIC"}, {"id": 5, "name": "Netherlands", "code": "NLD"}, {"id": 102, "name": "Norway", "code": "NOR"}, {"id": 107, "name": "Nepal", "code": "NPL"}, {"id": 106, "name": "New Zealand", "code": "NZL"}, {"id": 217, "name": "Oman", "code": "OMN"}, {"id": 101, "name": "Pakistan", "code": "PAK"}, {"id": 100, "name": "Panama", "code": "PAN"}, {"id": 97, "name": "Peru", "code": "PER"}, {"id": 96, "name": "Philippines", "code": "PHL"}, {"id": 224, "name": "Palau", "code": "PLW"}, {"id": 99, "name": "Papua New Guinea", "code": "PNG"}, {"id": 11, "name": "Poland", "code": "POL"}, {"id": 95, "name": "Portugal", "code": "PRT"}, {"id": 98, "name": "Paraguay", "code": "PRY"}, {"id": 92, "name": "Romania", "code": "ROU"}, {"id": 12, "name": "Russia", "code": "RUS"}, {"id": 91, "name": "Rwanda", "code": "RWA"}, {"id": 90, "name": "Saudi Arabia", "code": "SAU"}, {"id": 79, "name": "Sudan", "code": "SDN"}, {"id": 89, "name": "Senegal", "code": "SEN"}, {"id": 86, "name": "Singapore", "code": "SGP"}, {"id": 195, "name": "Solomon Islands", "code": "SLB"}, {"id": 87, "name": "Sierra Leone", "code": "SLE"}, {"id": 259, "name": "El Salvador", "code": "SLV"}, {"id": 231, "name": "San Marino", "code": "SMR"}, {"id": 82, "name": "Somalia", "code": "SOM"}, {"id": 88, "name": "Serbia", "code": "SRB"}, {"id": 232, "name": "Sao Tome and Principe", "code": "STP"}, {"id": 234, "name": "Suriname", "code": "SUR"}, {"id": 85, "name": "Slovakia", "code": "SVK"}, {"id": 83, "name": "Slovenia", "code": "SVN"}, {"id": 10, "name": "Sweden", "code": "SWE"}, {"id": 78, "name": "Eswatini", "code": "SWZ"}, {"id": 233, "name": "Seychelles", "code": "SYC"}, {"id": 77, "name": "Syria", "code": "SYR"}, {"id": 173, "name": "Chad", "code": "TCD"}, {"id": 74, "name": "Togo", "code": "TGO"}, {"id": 75, "name": "Thailand", "code": "THA"}, {"id": 76, "name": "Tajikistan", "code": "TJK"}, {"id": 69, "name": "Turkmenistan", "code": "TKM"}, {"id": 225, "name": "East Timor", "code": "TLS"}, {"id": 235, "name": "Tonga", "code": "TON"}, {"id": 73, "name": "Trinidad and Tobago", "code": "TTO"}, {"id": 71, "name": "Tunisia", "code": "TUN"}, {"id": 70, "name": "Turkey", "code": "TUR"}, {"id": 237, "name": "Tuvalu", "code": "TUV"}, {"id": 64, "name": "Tanzania", "code": "TZA"}, {"id": 68, "name": "Uganda", "code": "UGA"}, {"id": 67, "name": "Ukraine", "code": "UKR"}, {"id": 63, "name": "Uruguay", "code": "URY"}, {"id": 13, "name": "United States", "code": "USA"}, {"id": 62, "name": "Uzbekistan", "code": "UZB"}, {"id": 230, "name": "Saint Vincent and the Grenadines", "code": "VCT"}, {"id": 238, "name": "Venezuela", "code": "VEN"}, {"id": 84, "name": "Vietnam", "code": "VNM"}, {"id": 221, "name": "Vanuatu", "code": "VUT"}, {"id": 140, "name": "Palestine", "code": "PSE"}, {"id": 239, "name": "Samoa", "code": "WSM"}, {"id": 61, "name": "Yemen", "code": "YEM"}, {"id": 81, "name": "South Africa", "code": "ZAF"}, {"id": 60, "name": "Zambia", "code": "ZMB"}, {"id": 80, "name": "Zimbabwe", "code": "ZWE"}]}}, "origins": [{"id": 205, "title": "Government Revenue Dataset (GRD)", "description": "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.", "producer": "UNU-WIDER", "citationFull": "UNU-WIDER Government Revenue Dataset. Version 2023. https://doi.org/10.35188/UNU-WIDER/GRD-2023", "attribution": "UNU-WIDER Government Revenue Dataset (2023)", "attributionShort": "UNU-WIDER", "versionProducer": "2023", "urlMain": "https://www.wider.unu.edu/project/grd-government-revenue-dataset", "dateAccessed": "2023-11-01", "datePublished": "2023-09-01", "license": {"url": "https://www.wider.unu.edu/project/grd-government-revenue-dataset", "name": "CC BY 4.0"}}]}