Australian Government CrestInternational Comparison of Taxes

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Appendix C: The OECD classification of taxes

1000
Taxes on income, profits and capital gains

2000
Social security contributions

3000
Taxes on payroll and workforce

4000
Taxes on property

5000
Taxes on goods and services

6000
Other taxes

1100 Taxes on income, profits and capital gains of individuals

1110 On income and profits

1120 On capital gains

1200 Corporate taxes on income, profits and capital gains

1210 On income and profits

1220 On capital gains

1300 Unallocable as between 1100 and 1200

2100 Employees

2110 On a payroll basis

2120 On an income tax basis

2200 Employers

2210 On a payroll basis

2220 On an income tax basis

2300 Self-employed or non-employed

2310 On a payroll basis

2320 On an income tax basis

2400 Unallocable as between 2100, 2200 and 2300

2410 On a payroll basis

2420 On an income tax basis

 

4100 Recurrent taxes on immovable property

4110 Households

4120 Other

4200 Recurrent taxes on net wealth

4210 Individual

4220 Corporate

4300 Estate, inheritance and gift taxes

4310 Estate and inheritance taxes

4320 Gift taxes

4400 Taxes on financial and capital transactions

4500 Other non-recurrent taxes on property

4510 On net wealth

4520 Other non-recurrent taxes

4600 Other recurrent taxes on property

5100 Taxes on production, sale, transfer, leasing and delivery of goods and rendering of services

5110 General taxes

5111 Value added taxes

5112 Sales taxes

5113 Other general taxes on goods and services

5120 Taxes on specific goods and services

5121 Excises

5122 Profits of fiscal monopolies

5123 Customs and import duties

5124 Taxes on exports

5125 Taxes on investment goods

5126 Taxes on specific services

5127 Other taxes on international trade and transactions

5128 Other taxes on specific goods and services

5130 Unallocable as between 5110 and 5120

5200 Taxes on use of goods, or on permission to use goods or perform activities

5210 Recurrent taxes

5211 Paid by households in respect of motor vehicles

5212 Paid by others in respect of motor vehicles

5213 Other recurrent taxes

5220 Non-recurrent taxes

5300 Unallocable as between 5100 and 5200

6100 Paid solely by business

6200 Paid by other than business or unidentifiable

Source: OECD Revenue Statistics, 2005.

 

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