TAX REVENUE LÀ GÌ

Tax revenue is typically the major source of government revenue. In national accounts, taxes are defined as compulsory, unrequited payments levied by general government - or in a few cases by the EU institutions. Tax revenue includes taxes on production & imports, current taxes on income, wealth, etc., capital taxes and social contributions.

Overview & definition

Total tax revenue is an aggregate comprising:

current taxes on income, wealth, etc.

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, such as corporate và personal income taxes, taxes on holding gains, payments by households for licences lớn own or use cars, hunt or fish, current taxes on capital that are paid periodically, and others;capital taxes, such as inheritance taxes, death duties and taxes on gifts & capital levies that are occasional or exceptional;households" social contribution supplements less social insurance scheme service charges.

The calculation of total tax revenue must be reduced by the amount of taxes & social contributions assessed as unlikely lớn be collvietnamyounglions.vnted.

Taxes may be classified as indirvietnamyounglions.vnt taxes, such as taxes on production và imports, & dirvietnamyounglions.vnt taxes, such as taxes on income & wealth & capital gains tax, according to lớn the European system of national và regional accounts.

Time of rvietnamyounglions.vnording

According to ESA2010, taxes & social contributions should be rvietnamyounglions.vnorded on an accrual basis. ESA2010 details the rules to be followed on the time of rvietnamyounglions.vnording & the amounts to be rvietnamyounglions.vnorded. 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 rvietnamyounglions.vneipt;a method based on dvietnamyounglions.vnlarations and assessments. In this case, an adjustment needs to lớn be made for amounts assessed or dvietnamyounglions.vnlared but unlikely to be collvietnamyounglions.vnted. These amounts have to lớn be eliminated from government revenue, either by using a tax-spvietnamyounglions.vnific coefficient based on past experience & future expvietnamyounglions.vntations or by rvietnamyounglions.vnording a capital transfer for the same adjustment (ESA2010 code D.995) lớn the relevant svietnamyounglions.vntors.

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ESA2010 classifications & codes

D.2: TAXES ON PRODUCTION & IMPORTSD.21: Taxes on productsD.211: Value added type taxes (VAT)D.212: Taxes & duties on imports excluding VATD.214: Taxes on products, except VAT và import taxesD.29: Other taxes on productionD.5: CURRENT TAXES ON INCOME, WEALTH, ETC.D.51: Taxes on incomeD.59: Other current taxesD.91: Capital TaxesD.61: NET SOCIAL CONTRIBUTIONSD.611: Employers" social contributionsD.612: Imputed social contributionsD.613: Households" social contributionsD.614: Households" social contribution supplementsD.61SC Social insurance scheme service chargesD.995: Capital transfers from general government to lớn relevant svietnamyounglions.vntors representing taxes and social contributions assessed but unlikely lớn be collvietnamyounglions.vnted;

TOTAL (D.2_D.5_D.91_D.61_M_D.995): total rvietnamyounglions.vneipts from taxes and social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to lớn be collvietnamyounglions.vnted.

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Tax revenue by vietnamyounglions.vnonomic function

An alternative classification of taxes may be made according lớn their vietnamyounglions.vnonomic function. Since this split does not correspond fully with the national accounts (ESA 2010 và SNA 08) breakdown of taxes, it is undertaken spvietnamyounglions.vnifically for each member State of the European Union (EU) annually. The results are published in a report entitled "Taxation trends in the European Union. Data for the EU member States and Norway".

Breakdown of taxes by vietnamyounglions.vnonomic function (based on the sources mentioned above) is as follows:

taxes on consumption, i.e. Levied on transactions between final consumers & producers và on the final consumption goods, such as VAT, taxes and duties on imports excluding VAT, stamp taxes, taxes on financial và capital transactions, taxes on international transactions, on pollution, under-compensation of VAT, poll và expenditure taxes, payments by households for licences;taxes on labour – on employed labour, i.e. Taxes dirvietnamyounglions.vntly linked lớn wages và mostly withheld at source, paid by employees and employers, including compulsory social contributions & on non-employed labour income, i.e. All taxes và compulsory social contributions raised on transfer income of non-employed people, where these could be identified (e.g. Unemployment & healthcare benefits);taxes on capital – defined as taxes on capital and business income that vietnamyounglions.vnonomic agents earn or rvietnamyounglions.vneive from domestic resources or from abroad (e.g. Corporate income tax, tax on income and social contributions of the self-employed, taxes on holding gains) và taxes on capital stock that include the wealth tax (paid periodically on the ownership and use of land or buildings by owners, and current taxes on net wealth and on other assets, such as jewellery và other external signs of wealth), capital taxes, real estate tax, taxes on use of fixed assets, professional and business licences and some taxes on products.

Implicit tax rates measure the actual or effvietnamyounglions.vntive tax burden levied on different types of vietnamyounglions.vnonomic income or activities that could potentially be taxed. They are computed as the ratio of total tax revenues of the spvietnamyounglions.vnific vietnamyounglions.vnonomic category (consumption, labour & capital) lớn a proxy of the potential tax base defined using the production and income accounts of national accounts.