Foreword ......3
Acknowledgements ......5
Part I. Tax Revenue Trends 1990-2009 ......15
A. Tax ratios ......16
B. Tax strcutures .....19
C. Taxed by level of goverment ......22
D. The impact of natural resources on reported tax levels ......24
E. Comparative charts ......29
References ......33
Part II. Tax Levels and Tax Structures, 1990-2009......51
A. Comparative Tables, 1990-2009 ......52
B. Comparative charts ......62
Part III. Country Tables, 1990-2009 ......65
Part IV. Tax Revenues by Sub-Sectors of General Goverment ......93
Annex A ......109
The OECD Classification of Taxes ......110
The OECD Interpretative Guide ......112
A. Coverage ......112
B. Basis of reporting ......115
C. General classification criteria ......116
D. Commentaries on items of the list ......118
E. Conciliation with National Accouts ......128
F. Memorandum item on the financing of social security benefits ......128
G. Memorandum item on identifiable taxes paid by goverment ......128
H. relation of OECD classification of taxes to national accounting systems ......128
I. The OECD classification of taxes and Intermational aMonetary Fund (GFS) system ......129
J. Comparison of the OECD classification of taxes with other international classification ...130
K. Attribution of tax revenues by sub-sectors of general goverment ......131
Notes ......134
Acknowledgements ......5
Part I. Tax Revenue Trends 1990-2009 ......15
A. Tax ratios ......16
B. Tax strcutures .....19
C. Taxed by level of goverment ......22
D. The impact of natural resources on reported tax levels ......24
E. Comparative charts ......29
References ......33
Part II. Tax Levels and Tax Structures, 1990-2009......51
A. Comparative Tables, 1990-2009 ......52
B. Comparative charts ......62
Part III. Country Tables, 1990-2009 ......65
Part IV. Tax Revenues by Sub-Sectors of General Goverment ......93
Annex A ......109
The OECD Classification of Taxes ......110
The OECD Interpretative Guide ......112
A. Coverage ......112
B. Basis of reporting ......115
C. General classification criteria ......116
D. Commentaries on items of the list ......118
E. Conciliation with National Accouts ......128
F. Memorandum item on the financing of social security benefits ......128
G. Memorandum item on identifiable taxes paid by goverment ......128
H. relation of OECD classification of taxes to national accounting systems ......128
I. The OECD classification of taxes and Intermational aMonetary Fund (GFS) system ......129
J. Comparison of the OECD classification of taxes with other international classification ...130
K. Attribution of tax revenues by sub-sectors of general goverment ......131
Notes ......134