The Global Revenue Statistics Database - Brochure

The Global Revenue Statistics Database 2022

2021

The Global Revenue Statistics Database

"The Global Revenue Statistics Database is the go-to resource for high-quality, comprehensive and comparable tax revenue data. Now covering 120 economies, the database provides crucial information for comparative analysis of tax policy and for countries' strategies to achieve fiscal sustainability and economic resilience."

Grace Perez-Navarro Director, OECD Centre for Tax Policy and Administration

The publications

2021

2021

Revenue Statistics in Asia and the Pacific EMERGING CHALLENGES FOR THE ASIAPACIFIC REGION IN THE COVID19 ERA 19902019

Revenue Statistics in Latin America and the Caribbean 1990-2019 Estad?sticas tributarias en Am?rica Latina y el Caribe 1990-2019

RReevveennuueeSSttaattisistticicss

TO1HN9E6O5IME-C2P0DA2CT1TAXORF ECVOEVNIDU-E1S9

1T9H6E5-I2M0P2A1CT OF COVID-19 ON OECD TAX REVENUES

RReevveennuueeSStattaistitsictsics iinnLLaatitninAAmmereicriaca aannddtthheeCCaarirbibbebaenan

11999900--22002210

EEssttaadd?s?stitcicaas s ttrriibbuutatariraiass eennAAmm??rircicaaLaLtaintiana yy eel lCCaarirbibee

11999900--22002210

Revenue SRteavtiesntiuces in Asia aSntdattihsteicPsaicnifAicsia SaTRnENdGTHthENeINGPTAaXcREiVfEicNUES

IN DEVELOPING ASIA EMERGING CHALLENGES 1F9O9R0-T2H0E20ASIAPACIFIC REGION IN THE COVID19 ERA

19902019

RSSRteteaavvtteieissnnttuiuicceess iinn AAffrriiccaa

11999900--22001290

SSttaattiissttiiqquueess ddeess rreecceetttteess ppuubblliiqquuees eenn AAffrriiqquuee

11999900--22001290

22002222

22002222

Revenue Statistics Published since 1972 Data from 1965

Revenue Statistics in Latin America and the Caribbean Published since 2011 Data from 1990

22002221

Co-funded by the European Union

22002212

Revenue Statistics in Asia and the Pacific Published since 2014 Data from 1990

Revenue Statistics in Africa Published since 2016 Data from 1990

WIth the financial support of:

Co-funded by the European Union

Revenue Statistics THE INITIAL IMPACT OF COVID19 ON OECD TAX REVENUES 19652020

Schweizerische Eidgenossenschaft Conf?d?ration suisse Confederazione Svizzera Confederaziun svizra

Swiss Confederation

Federal Department of Economic A airs, Education and Research EAER State Secretariat for Economic A airs SECO

The OECD is an intergovernmental organisation that includes 38 countries and has helped develop global standards, international conventions, agreements and recommendations since 1961 to promote better policies in areas such as governance and the fight against bribery and corruption and to support corporate responsibility, development assistance, global investment and international taxation.

Partnerships

Asia and Pacific

The OECD Development Centre, established in 1961, provides a unique, inclusive platform for knowledge sharing and evidence-based policy dialogue. It currently has 57 members and brings together OECD and nonOECD countries at different levels of development on an equal footing.

Latin America and the Caribbean

ASIAN DEVELOPMENT BANK

ADB is committed to achieving a prosperous, inclusive, resilient, and sustainable Asia and the Pacific, while sustaining its efforts to eradicate extreme poverty. Established in 1966, it is owned by 67 members-- 48 from the region. Its main instruments for helping its developing member countries are policy dialogue, loans, equity investments, guarantees, grants, and technical assistance.

The Economic Commission for Latin America and the Caribbean (ECLAC) is one of the five regional commissions of the United Nations. It was founded with the purpose of contributing to the economic development of Latin America, coordinating actions directed towards this end, and reinforcing economic ties among countries and with other nations of the world. The promotion of the region's social development was later included among its primary objectives. The 33 countries of Latin America and the Caribbean, together with several Asian, European and North American nations that have historical, economic and cultural ties with the region, comprise the 46 Member States of ECLAC.

The Pacific Community (SPC) is an intergovernmental organisation pursuing sustainable development to benefit Pacific people, providing technical and scientific support across a range of sectors, including cross cutting issues such as climate change, disaster risk management, food security, gender equality, human rights, health and social development.

The Inter-American Centre of Tax Administrations (CIAT) supports the efforts of national governments by promoting the evolution, social acceptance and institutional strengthening of tax administrations, encouraging international cooperation and the exchange of experiences and best practices. CIAT is a non-profit international public organization that provides specialised technical assistance for the modernization and strengthening of tax administrations. Founded in 1967, CIAT currently has 42 member countries and associate member countries from four continents.

The Pacific Islands Tax Administrators Association (PITAA) provides a forum for Pacific Island countries to discuss and share experiences on tax administration and policy issues. PITAA was established in 2004 with a membership of 16 countries, which aims to promote international best practices on tax administration standards in the Pacific.

Africa

ATAF is an international organisation founded in 2008. Currently representing 38 member countries, it provides a platform for co-operation among African tax authorities.

The Inter-American Development Bank (IDB) was founded in 1959. Its current focus areas include three development challenges ? social inclusion and inequality, productivity and innovation, and economic integration ? and three cross-cutting issues ? gender equality and diversity, climate change and environmental sustainability; and institutional capacity and the rule of law. The IDB is the leading source of development financing for Latin America and the Caribbean providing loans, grants, and technical assistance; and conducting extensive research.

The African Union is a continental organisation representing 55 African

States. Founded in 1963 as the Organization of African Unity, it became

the African Union in 2002. The organisation is made up of both political

and administrative bodies to promote unity and solidarity among African

States and to co-ordinate and intensify co-operation for development.

3

About the Global Revenue Statistics Database

Domestic revenues are critical to fund sustainable development and to achieve the Sustainable Development Goals (SDGs). They are also essential to countries as they seek to recover from the COVID-19 crisis and address other profound challenges ? both domestic and international. The Global Revenue Statistics Database supports these efforts by measuring progress on domestic revenue mobilisation and providing countryspecific indicators, thereby contributing to the achievement of SDG 17 and the Addis Ababa Action Agenda, as well fulfilling a request from more than 70 countries and international organisations participating in the Addis Tax Initiative.

The Global Revenue Statistics Database shows that economies have made strong progress toward mobilising domestic financing for development in the 21st century, although progress has stalled in recent years in some regions, in part due to the ongoing crisis caused by the COVID-19 pandemic. Tax revenues are now higher as a percentage of GDP and their levels are more evenly distributed across economies than they were at the turn of the century. With few exceptions, economies that recorded the lowest level of tax revenues in 2000 have increased their revenues the most.

The database draws from the wealth of information contained in the annual Revenue Statistics publications, which cover African, Asian and Pacific, Latin American and Caribbean (LAC) and OECD countries. Produced jointly with regional partners and in close collaboration with participating economies, the publications provide insights into tax systems and tax revenue priorities in each region.

KEY FEATURES OF THE DATABASE

l A detailed, reliable and interactive resource, freely available online

l Indicators on tax levels and tax structures for 120 economies across all regions in the world

l A rigorously-applied, internationally-recognised statistical standard, providing a robust foundation for cross-country comparisons and analysis

l Produced in partnership with and verified by participating economies and regional organisations

KEY DEVELOPMENTS IN 2022

l In 2022, the database has grown to include six new countries (Bangladesh, Cambodia, Georgia, Kyrgyzstan, Pakistan and Sierra Leone), bringing total coverage to 120 economies and over 85% of global GDP.

l Between 2019 and 2020, the tax-to-GDP ratio decreased in 78 economies and increased in 41. For around 60% of economies, the magnitude of change was less than 1 percentage point and 11 economies experienced a decline larger than 2 percentage points in their tax-to-GDP ratio.

l In 2020, the Africa (31) average tax-to-GDP ratio decreased by 0.3 p.p. to 16.0%; the LAC average fell by 0.8 p.p. to 21.9%; and the Asia-Pacific (28) average fell by 1.2 p.p. to 19.1%. The OECD average increased by 0.2 p.p. to 33.6% in 2020.

4

ARG

JAM

URY

BLZ

NIC

CRI

BOL

LAC AVERAGE

SLV

2010: 20.9%, 2020: 21.9%

GUY

TTO

LCA

ATG

CHL

HND

ECU

SNAPSHOT: KEY RESULTS FROM THE GLOBAL REVENCUOLE STATISTICS DATABASE

(as of 5 December 2022)

BHS MEX

PER

Tax-to-GDP ratios in 2010 and 2020

0

5 10 15 20 25 30 35 40 45

PAN PRY DOM 50 GTM 0

5

10

15

20

25

30

LAC 35 40 45 50

DNK FRA ITA BEL SWE AUT FIN NLD GRC NOR LUX DEU SVN ESP ISL HUN POL PRT SVK CZE CAN NZL

EST JPN GBR LVA LTU BGR* MLT* ISR LIE* AUS KOR CHE USA TUR CRI GEO* IRL CHL COL MEX

CUB BRB BRA ARG JAM URY BLZ NIC CRI BOL

SLV GUY TTO LCA ATG CHL HND ECU COL BHS MEX PER PAN PRY DOM GTM

NRU* NZL JPN AUS KOR WSM VNM MNG TKL KHM CHN

OECD AVERAGE 2010: 31.5%, 2020: 33.6%

2010 2020

*non-OECD members so not included in the

OECD average

OECD

LAC AVERAGE 2010: 20.9%, 2020: 21.9%

LAC

DNNRUK * NFRZAL SJWPNE ABUELS KAOURT WISTMA VNFIMN MNNOGR GTRKCL KNHLMD CLHUNX CDOEUK SVN MHUDNV PSOLBL PIHSLL KCGZZE CTVKSSPEAHUGAVRFSNAKJPZPTTI PENSGT MYS GPABKR* BNGZDL JIDPNN LBVTAN BLGAOR* LTU TIUSNR MSYLTC* MAAURS CZHAEF MKOURS UCSPAV LCSROI NTAUMR SIERNL CMHLLI SWLIEZ* RMCBWOFEAAXL

GTCUBTEKBBCGHCUGRERRLIODANAVBBYYZ MARRGT CJAMMR BNWIAC MBOWLI UTGTOA SCLREI MGDUGY COG HNNEDR GLNCQA CCOHDL NSGLAV ECU COL BHS ATG PER MEX PAN PRY DOM GTM

NRU* NZL JPN AUS KOR COK WSM MNG

FJI

ASIA-PACIFIC (28) AVERAGE 2020: 19.1%

*Data for Nauru are only available from 2014 onwards, for Pakistan from 2011 onwards

Asia OECD AVERAGE 2010: 31.6%, 2019: 33.4%

& Paci c 2010 2019

*not included in regional publications

OECD

AFRICA (31) AVERAGE 2010: 14.4%, 2020: 16.0%

LAC AVERAGE 2010: 20.9% 2019: 22.9%

Africa

LAC

*Data for Nauru are only available from 2014 onwards

5

SNAPSHOT: KEY RESULTS FROM THE GLOBAL REVENUE STATISTICS DATABASE (as of 5 December 2022)

Changes in tax-to-GDP ratios in the five countries with the highest increases and in regional averages between 2010 and 2020

50 47.5

40 35.2

30

29.5

28.0

20

19.1

20.2

19.9

21.9

20.9 16.0

14.4

10

8.9

8.3

7.3

0

Slovak Liechtenstein Maldives Republic

Cambodia

Nauru*

2020 2010 * Data for Nauru are only available from 2014 onwards

Africa (31) average

LAC average

33.6 31.5

OECD average

Between 2010 and 2020:

l Since 2010, tax-to-GDP ratios have increased in almost 2/3 of the economies included in the Global Revenue Statistics database.

l Tax-to-GDP ratios increased by 6 p.p. or more in nine countries since 2010 (Cambodia, Greece, Japan, Liechtenstein, the Maldives, Nicaragua, Nauru, the Slovak Republic and Tunisia).

l The regional averages have also increased over time:

? The Africa (31) average increased by 1.6 p.p. from 14.4% in 2010 to 16.0% in 2020.

? The LAC average has increased by 1.0 p.p. from 20.9% in 2010 to 21.9% in 2020.

? The OECD average has increased by 2.0 p.p. from 31.5% to 33.6% in 2020.

Tax-to-GDP ratios in 2020 vary across economies and also within regions

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