Objectifs de développement durable - 17 objectifs pour transformer notre monde

Proportion of domestic budget funded by domestic taxes

Cette table fournit des métadonnées pour l'indicateur réel disponible à partir des statistiques US les plus proches de l'indicateur SDG global correspondant. Veuillez noter que même lorsque l'indicateur global des ODD est entièrement disponible à partir des statistiques US, ce tableau devrait être consulté pour obtenir des informations sur la méthodologie nationale et d'autres informations sur les métadonnées spécifiques à un pays_adjectif.

Actual indicator available
Actual indicator available - description
Date of national source publication
Method of computation
Periodicity
Scheduled update by national source
U.S. method of computation
Comments and limitations Data Source being reviewed (Kali Kong, July 2018)
Date metadata updated
Disaggregation geography
Unité de mesure
Disaggregation categories
International and national references
Time period
Scheduled update by SDG team

Ce tableau fournit des informations sur les métadonnées pour les indicateurs SDG définis par la Commission de statistique des Nations Unies. Les métadonnées globales complètes sont fournies par la Division de statistique de l'ONU.

Nom de l'indicateur Proportion of domestic budget funded by domestic taxes
Nom de la cible Strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection.
Description de l'indicateur global Tax burden: Revenue in the form of taxes as defined under government finance statistics (GFS) code 11 as a share of total revenue. In GFS, taxes are classified into six major categories: (i) taxes on income, profits, and capital gains; (ii) taxes on payroll and workforce; (iii) taxes on property; (iv) taxes on goods and services; (v) taxes on international trade and transactions; and (vi) other taxes. (Source: IMF, Government Finance Statistics Manual 2014 (GFSM 2014), Table 4A.1, assessed Dec 28 2015) Concepts Tax burden concept may be disaggregated into the complementary concepts of: "direct taxes" or taxes that take into account individual circumstances of taxpayers (e.g., taxes on individual and corporate income), which can be calculated from the following detailed GFS revenue classifications: 111 Taxes on income, profits, and capital gains+1131 Recurrent taxes on immovable property+1132 Recurrent taxes on net wealth+1136 Other recurrent taxes on property; and "indirect taxes" or taxes that do not take into account individual circumstances of taxpayers (e.g., taxes imposed on goods and services), which can be calculated from the following detailed GFS revenue classifications 112 Taxes on payroll and workforce+114 Taxes on goods and services+115 Taxes on international trade and transactions+116 Other taxes. Tax burden is directly related to the wider concept of fiscal burden, which can be derived from combining two GFSM 2014 revenue codes: code 11 Taxes plus code 12, Social Contributions or, alternatively 11+121+122. These concepts can also be found in the 2008 System of National Accounts (2008 SNA). The coverage, timing, and valuation of tax revenue in GFSM 2014 and the 2008 SNA are identical, but the classification systems differ. The 2008 SNA classifies taxes according to their role in economic activities'namely: (i) taxes on production and imports (D2); (ii) current taxes on income, wealth, etc. (D5); and (iii) capital taxes (D91). The result is that some categories of taxes in GFS need to be allocated between two of the SNA tax categories according to whether they are payable by producers or final consumers, or whether they are current or capital taxes. A detailed description of the linkages between the GFS and the 2008 SNA categories of taxes is provided in Appendix 7 of the GFSM 2014.
Niveau désigné par les Nations Unies 1
UN custodial agency IMF
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Organisation
Agency Staff Name
Agency Survey Dataset
Notes
Title
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