Database Specific
Database Specific Abstract AbstractThis dataset contains tax revenue collected by Colombia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
Source Source Contact person/organisation Contact person/organisation Direct source Direct sourceBibliographic citation:
Organisation for Economic Co-operation and Development (2018): Tax Statistics (Edition: 2018). UK Data Service. DOI: https://doi.org/10.5257/oecd/tax/2018-03
Source Periodicity Source PeriodicityYearly
Data source(s) used Data source(s) usedDirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).
Data Characteristics Data Characteristics Date last updated Date last updatedMarch 2018
Link to Release calendar Link to Release calendarAnnually
Periodicity PeriodicityAnnual
Power code Power codeMillions
Reference period Reference period1990-2016
Unit of measure used Unit of measure usedColombian Pesos
Population & Scope Population & Scope Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptYear ending 31st December.
The data are on a cash basis.
Includes the reported consolidated revenues of the territorial entities (departments and municipalities).
All of the health contributions pertaining to FOSYGA (Solidarity and Guarantee Fund) are classified as social security contributions from 2013. Prior to 2013, only the portion of the contributions used to finance the subsidised regime was included and the part to finance the contributory regime was classified in the social security sector as “other incomes”.
Heading 2000: Before 2013, social security contributions did not include all the contributions entering FOSYGA (Solidarity and Guarantee Fund). Only the portion of the contributions used to finance the subsidised regime (up to 1.5 pp of the 12.5% of the monthly wage paid by employers and employees as an obligatory health contribution) was included. The part of the contributions entering FOSYGA to finance the contributory regime was classified in the social security sector as “other incomes”. From 2013 onwards, all of the health contributions entering FOSYGA are classified as social security contributions. The portion of the contributions not entering FOSYGA that is both collected and spent by the health insurers – EPS - is not part of the fiscal accounts.
Headings 1100 and 1200: The data are estimated.
Other Aspects Other Aspects Other comments Other commentsCopyright Organisation for Economic Co-operation and Development
Registration is required and standard conditions of use apply. Additional special conditions of use also apply. See terms and conditions for further information.
Recommended uses and limitations Recommended uses and limitationsUK Data Service Guide to OECD Tax Statistics
This dataset contains tax revenue collected by Colombia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
Dirección de Impuestos y Aduanas Nacionales de Colombia, Ministerio de Hacienda y Crédito Público y Banco Central de Colombia. (National Tax and Customs Administration, Ministry of Finance and Public Credit and Central Bank of Colombia).
Bibliographic citation:
Organisation for Economic Co-operation and Development (2018): Tax Statistics (Edition: 2018). UK Data Service. DOI: https://doi.org/10.5257/oecd/tax/2018-03
Yearly
Colombian Pesos
Millions
Annual
1990-2016
March 2018
Annually
Colombia
Year ending 31st December.
The data are on a cash basis.
Includes the reported consolidated revenues of the territorial entities (departments and municipalities).
All of the health contributions pertaining to FOSYGA (Solidarity and Guarantee Fund) are classified as social security contributions from 2013. Prior to 2013, only the portion of the contributions used to finance the subsidised regime was included and the part to finance the contributory regime was classified in the social security sector as “other incomes”.
Heading 2000: Before 2013, social security contributions did not include all the contributions entering FOSYGA (Solidarity and Guarantee Fund). Only the portion of the contributions used to finance the subsidised regime (up to 1.5 pp of the 12.5% of the monthly wage paid by employers and employees as an obligatory health contribution) was included. The part of the contributions entering FOSYGA to finance the contributory regime was classified in the social security sector as “other incomes”. From 2013 onwards, all of the health contributions entering FOSYGA are classified as social security contributions. The portion of the contributions not entering FOSYGA that is both collected and spent by the health insurers – EPS - is not part of the fiscal accounts.
Headings 1100 and 1200: The data are estimated.
UK Data Service Guide to OECD Tax Statistics
Copyright Organisation for Economic Co-operation and Development
Registration is required and standard conditions of use apply. Additional special conditions of use also apply. See terms and conditions for further information.