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

Taxes on income, profits and capital gains (% of total taxes) in Mauritius was 27.19 as of 2019. Its highest value over the past 46 years was 41.12 in 1976, while its lowest value was 10.13 in 1986.

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
1973 24.79
1974 27.85
1975 28.95
1976 41.12
1977 35.08
1978 25.54
1979 24.68
1980 17.31
1981 20.13
1982 19.41
1983 16.22
1984 15.18
1985 13.35
1986 10.13
1987 12.02
1988 12.73
1989 14.66
1990 15.89
1991 15.29
1992 16.29
1993 14.05
1994 12.81
1995 15.94
1996 16.78
1997 16.22
1998 15.06
1999 14.74
2000 13.88
2001 14.94
2002 16.05
2003 15.36
2004 15.89
2005 17.65
2006 20.91
2007 19.73
2008 21.89
2009 29.01
2010 25.19
2011 22.88
2012 22.41
2013 23.28
2014 23.60
2015 25.11
2016 24.33
2017 25.68
2018 25.34
2019 27.19

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