Estonia - Taxes on income, profits and capital gains (% of revenue)

Taxes on income, profits and capital gains (% of revenue) in Estonia was 19.83 as of 2019. Its highest value over the past 28 years was 27.83 in 1998, while its lowest value was 15.87 in 1993.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1991 25.98
1992 16.49
1993 15.87
1994 21.12
1995 26.85
1996 24.77
1997 24.51
1998 27.83
1999 27.43
2000 22.15
2001 21.41
2002 21.76
2003 23.00
2004 22.69
2005 20.95
2006 20.29
2007 21.00
2008 22.08
2009 18.01
2010 17.40
2011 17.51
2012 18.21
2013 19.96
2014 20.46
2015 20.84
2016 20.33
2017 19.87
2018 20.47
2019 19.83

Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Aggregation method: Median

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance