Data on taxes and social contributions are collected by Eurostat on the basis of the European system of national accounts transmission programme (ESA 2010), table 9 “Detailed tax and social contribution receipts by receiving subsector”. The data relate to the general government sector, including subsectors for central government, state government (where applicable), local government, social security funds (where applicable) and taxes collected on behalf of the EU institutions.
The data are consistent in terms of methodology with the annual GFS data on government revenue (dataset: GFS). However, differences between the two datasets may arise owing to data vintages. Further information is available on the Eurostat website (link) and the "Economic analysis of taxation" page of the European Commission website managed by the DG for Taxation and Customs Union (link).
Euro area, EU and all EU Member States.
Annual.
For information about the naming convention (series key dimensions and metadata), refer to the E09 underlying DSD (NA_SEC) maintained by the ESTAT.
National currency or EUR, and percentage of GDP.
According to ESA 2010, taxes and social contributions should be recorded on an accrual basis. ESA 2010 sets out details of the rules to be followed on the time of recording and the amounts to be recorded. Two methods can be used:
- Time-adjusted cash. The cash is attributed when the activity took place to generate the tax liability or when the amount of taxes was determined in the case of some income taxes. This adjustment may be based on the average time difference between the activity and cash receipt;
- Method based on declarations and assessments. In this case, an adjustment needs to be made for amounts assessed or declared but unlikely to be collected. These amounts have to be eliminated from government revenue, either by using a tax-specific coefficient based on past experience and future expectations or by recording a capital transfer for the same adjustment (ESA 2010 code D.995) to the relevant sectors.
Current prices.
Not adjusted.
Government Tax and Social Contributions Receipts (Eurostat ESA2010 TP, table 9) - E09
European Commission (Eurostat).
European System of Accounts 2010 (ESA 2010).
Download the series catalogue containing a full list of series and associated metadata of the dataset E09 in CSV format (zipped)