Iran - Taxes on income, profits and capital gains (% of total taxes)

Taxes on income, profits and capital gains (% of total taxes) in Iran was 66.72 as of 2009. Its highest value over the past 37 years was 66.72 in 2009, while its lowest value was 15.89 in 1980.

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
1972 23.65
1973 25.00
1974 31.31
1975 43.19
1976 40.22
1977 37.27
1978 43.19
1979 39.68
1980 15.89
1981 43.65
1982 31.22
1983 28.20
1984 29.56
1985 34.32
1986 39.75
1987 39.26
1988 40.51
1989 31.33
1990 31.00
1991 30.23
1992 32.41
1993 58.19
1994 58.09
1995 42.42
1996 39.34
1997 32.46
1998 39.12
1999 39.28
2000 49.64
2001 50.07
2002 45.35
2003 45.24
2004 44.89
2005 59.08
2006 60.61
2007 61.62
2008 66.26
2009 66.72

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.

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance