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

Taxes on income, profits and capital gains (% of total taxes) in Tunisia was 40.78 as of 2012. Its highest value over the past 40 years was 43.43 in 2011, while its lowest value was 18.36 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 20.64
1973 20.26
1974 20.22
1975 21.10
1976 21.42
1977 18.66
1978 20.75
1979 19.69
1980 21.82
1981 22.54
1982 22.19
1983 19.19
1984 18.85
1985 21.54
1986 23.25
1987 20.27
1988 18.36
1989 19.55
1990 19.29
1991 20.52
1992 19.99
1993 22.66
1994 22.35
1995 23.11
1996 23.48
1997 26.23
1998 27.00
1999 26.58
2000 28.12
2001 29.38
2002 31.49
2003 32.83
2004 32.89
2005 36.51
2006 36.68
2007 38.89
2008 40.25
2009 39.49
2010 39.63
2011 43.43
2012 40.78

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.

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance