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

Taxes on income, profits and capital gains (% of revenue) in Tunisia was 26.69 as of 2012. Its highest value over the past 40 years was 27.95 in 2008, while its lowest value was 11.82 in 1988.

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 14.93
1973 15.05
1974 13.83
1975 14.73
1976 15.47
1977 13.80
1978 14.82
1979 13.20
1980 14.35
1981 15.23
1982 14.66
1983 13.54
1984 12.16
1985 14.26
1986 15.59
1987 13.29
1988 11.82
1989 12.31
1990 12.27
1991 14.31
1992 13.73
1993 15.54
1994 14.62
1995 15.64
1996 15.62
1997 18.20
1998 19.09
1999 19.09
2000 20.40
2001 21.39
2002 22.34
2003 22.79
2004 23.01
2005 26.19
2006 25.61
2007 27.41
2008 27.95
2009 27.33
2010 27.42
2011 27.84
2012 26.69

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