Database Specific
Database Specific Abstract AbstractThe OECD Tax Statistics: Revenue Statistics - Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. These databases give a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. They present a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1955 onwards.
This dataset contains tax revenue collected by Denmark. 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/2018-12
Source Periodicity Source PeriodicityYearly
Data source(s) used Data source(s) usedFinanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.
Data Characteristics Data Characteristics Date last updated Date last updatedJune 2018
Link to Release calendar Link to Release calendarAnnually
Periodicity PeriodicityAnnual
Power code Power codeMillions
Reference period Reference period1965-2017
Unit of measure used Unit of measure usedDanish Krone
Variables collected Variables collectedThe tax revenues for Germany refer to the old Länder until 1990 and to all Germany beginning in 1991.
Heading 1000: In the years up to 2000, the revenues shown take into account the whole amount of non-wastable tax credits including that part paid out by the tax authorities which should, under the OECD criteria, be treated as expenditure. From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year. The impact of this change is shown in Table D in Part I of this Report.
Heading for non-wastable tax credits against 1110 comprise child tax credits (paid out of wage tax revenue), tax credits for owner occupied housing (paid out of assessed income tax revenue) and investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue).
Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue).
Population & Scope Population & Scope Geographic coverage Geographic coverageCross-national; National (OECD) and non-OECD countries
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptYear ending 31st December
The figures are on an accrual basis.
Heading 2300 includes a small amount of voluntary contributions which cannot be isolated.
Source: Danmarks Statistik.
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
The OECD Tax Statistics: Revenue Statistics - Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. These databases give a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. They present a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1955 onwards.
This dataset contains tax revenue collected by Denmark. 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.
Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.
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/2018-12
Yearly
Danish Krone
Millions
The tax revenues for Germany refer to the old Länder until 1990 and to all Germany beginning in 1991.
Heading 1000: In the years up to 2000, the revenues shown take into account the whole amount of non-wastable tax credits including that part paid out by the tax authorities which should, under the OECD criteria, be treated as expenditure. From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year. The impact of this change is shown in Table D in Part I of this Report.
Heading for non-wastable tax credits against 1110 comprise child tax credits (paid out of wage tax revenue), tax credits for owner occupied housing (paid out of assessed income tax revenue) and investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue).
Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue).
Annual
1965-2017
June 2018
Annually
Cross-national; National (OECD) and non-OECD countries
Year ending 31st December
The figures are on an accrual basis.
Heading 2300 includes a small amount of voluntary contributions which cannot be isolated.
Source: Danmarks Statistik.
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.