OECD Global Revenue Statistics Database, updated 2020

Statistics on tax revenue are the foundation for analysis of tax and customs policies. Comparable and reliable statistics are critical to undertake such analysis and to develop better tax policies.

Major Step

The OECD Global Revenue Statistics Database is a major step forward in providing comparable and reliable tax revenue data for a large number of countries from all regions of the world. It provides detailed comparable tax revenue data for more than 100 countries from 1990 onwards. The data are reported at the general level of government and also at the sub-national and social security fund levels.

The Global Revenue Statistics Database, now covering more than 100 countries in all regions of the world, sets the global standard for robust and comparable tax revenue data. It is a vital foundation for tax policy reform and in supporting countries’ efforts to promote fiscal and economic recovery in the post-COVID world.”

Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration

Key indicators

The key indicators of the database, the tax-to-GDP ratio and the tax structure (the share of a tax category in total tax revenue), allow detailed cross-country analysis and detailed analysis over time and across tax categories. Data are presented along with regional averages for participating African countries, Latin America and the Caribbean (LAC), and the OECD. The database also provides tax revenue data in national currency and in USD.

An OECD Taxation Working Paper provides more detail on the key findings from the initial release of the database

Understanding the Global Revenue Statistics Database

• Access the full Global Revenue Statistics Database (OECD.Stat)
• Comments on video
• Brochure: A high-level overiew of the features of the Global Revenue Statistics Database with key findings on the tax-to-GDP ratios and tax structures (updated in December 2020).
• Read the technical paper on the construction of the database: its coverage, sources, strengths and limitations.
• The database follows the definition of tax in the OECD classification of taxes and Interpretative Guide.
• A more in-depth analysis of the data reporting on Domestic revenue mobilisation: A new database on tax levels and structures in 80 countries (Taxation Working Paper).f
• Access the Interpretative Guide at: https://oe.cd/classification-taxes-interpretative-guide-oecd
• Access the Global Revenue Statistics Database at: https://stats.oecd.org/Index.aspx?datasetcode=RS_GBL

Source : OECD

• Global Revenue Statistics Database
• OECD launches largest source of comparable tax revenue data