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  1. National Accounts at a Glance
  2. National Accounts at a Glance 2010
  3. Chapters
  4. Taxes
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National Accounts at a Glance 2015
National Accounts at a Glance 2014
National Accounts at a Glance 2013
National Accounts at a Glance 2011
National Accounts at a Glance 2010
Chapters
Foreword
Reader's Guide
Size of GDP
GDP growth
GDP per capita
National income
Disposable income
Real measures of income
Saving
Household saving rate
Net lending/net borrowing
Household consumption
General government final consumption
Investment
Exports and imports of goods and services
Value added
Compensation of employees
Total expenditure
Taxes
Social contributions
Social benefits
Financial assets and liabilities
Net capital stock
Consumption of fixed capital
Non-financial assets held by households
Financial assets held by households
Reference Series
The 2008 SNA – Changes from the 1993 SNA
Glossary of Main Terms
National Accounts at a Glance 2009

Taxes

Content Provider OECD iLibrary
Organization OECD
Abstract In the SNA, taxes are compulsory unrequited payments, in cash or in kind, made by institutional units to the general government exercising its sovereign powers or to a supranational authority and generally constitute the major part of government revenue in most countries. Social security contributions, which although being compulsory payments to general government, are not treated as taxes in the SNA because the receipt of social security benefits depends, in most countries, upon appropriate contributions having been made, even though the size of the benefits is not necessarily related to the amount of the contributions. However, many policy makers and users prefer to define taxes to include social security contributions. Indeed this is the basis of tax measures used in the OECD Revenue Statistics publication. This partly reflects the fact that the contributions to general government are compulsory but also because not all countries operate social security schemes, choosing instead to finance social benefits paid by government through other taxes or revenue (see also Section 18). From a practical policy perspective, definitions of taxes that include social security contributions are generally preferred. This section however focuses on the SNA definition.
Language English
Publisher OECD Publishing
Publisher Date 2011-02-10
Access Restriction Open
Subject Keyword Economics
Content Type Text
Resource Type Chapter
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