Important:
This article is based on tax law for the tax year ending 28 February 2016.
Author: OECD
Statistics on public revenue, and on tax in particular, are basic inputs to most descriptive and analytical work on economic structures, tax and customs policies, and administrative reforms. Against a background of increased international trade in which tax is becoming a factor in competitiveness and development, such comparable data are increasingly used to formulate policies and reform administrations. This annual publication presents a conceptual framework designed to define and classify public revenue from what are regarded as taxes in a common format for the countries concerned and to propose statistics by geographical area.
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