GFSM 2001 Classification related to ESA 95 Categories
|
|
- Philippa Copeland
- 6 years ago
- Views:
Transcription
1 TABLE 1 REVENUE CLASSIFICATION 1 REVENUE 11 Taxes 111 Taxes on income, profits, and capital gains 1111 Payable by individuals D51A Taxes on individual or household income D51C Taxes on holding gains (individuals) D51D Taxes on winnings from lotteries or gambling (indviduals) 1112 Payable by corporations and other enterprises D51B Taxes on the income of corporations D51C Taxes on holding gains (corporations) 1113 Unallocable D51C Taxes on holding gains (unallocable) D51E Other taxes on income n.e.c. 112 Taxes on payroll and workforce D29C Taxes on payroll and workforce (D29a on p. 440) Taxes on property 1131 Recurrent taxes on immovable property D29A Recurrent taxes on land, buildings or other structures (immovable property) (D29b on p. 440) D59A Current taxes on capital (ownership and use of land and buildings) (D59.1a on p. 440) 1132 Recurrent taxes on net wealth D59A Current taxes on capital (net wealth) (D59.1b on p. 440) 1133 Estate, inheritance, and gift taxes D91A Taxes on capital transfers (D91b on p. 440) 1134 Taxes on financial and capital transactions D214C Taxes on financial and capital transactions 1135 Other nonrecurrent taxes on property D91B Capital taxes on levies (nonrecurrent) (D91a on p. 440) D91C Other capital taxes (nonrecurrent) 1136 Other recurrent taxes on property D29A Recurrent taxes on land, buildings or other structures (other than immovable property) (D29b on p. 440) D59F Other current taxes n.e.c. (D59.1c on p. 440) D91C Other capital taxes (recurrent) 114 Taxes on goods and services 1141 General taxes on goods and services Value added taxes D211 Value added type taxes D29G Under-compensation of VAT (flat rate system) Sales taxes D2122D General sales taxes (D2122a on p. 440) D214I General sales or turnover taxes (general sales taxes) (D214a on p. 440) Turnover and other general taxes on G&S D214I General sales or turnover taxes (turnover taxes) (D214a on p. 440) D59C Expenditure taxes (general expenditure taxes) (D59.2b on p. 440) 1142 Excises D2122C Excise taxes (D2122b on p. 440) D214A Excise taxes (D214b on p. 440) 1143 Profits of fiscal monopolies D214J Profits of fiscal monopolies (D214e on p. 440)
2 TABLE 1 REVENUE CLASSIFICATION 1144 Taxes on specific services D2122E Taxes on specific services (D2122c on p. 440) D.214E Taxes on entertainment D.214F Taxes on lotteries, gambling and betting D.214G Taxes on insurance premiums D.214H Taxes on specific services (D214c on p. 440) 1145 Taxes on use of goods and on permission to use goods Motor vehicles taxes D214D Car registration taxes D29B Taxes on the use of fixed assets or other activities (motor vehicles) (D29d on p. 440) D59D Payments by households for licences (motor vehicles) (D59.2c on p. 440) Other taxes on use of goods and on D29E Business and professional licences (D29c on p. 440) permission to use goods or perform activities D29B Taxes on the use of fixed assets or other activities (other than motor vehicles) (D29d on p. 440) D29F Taxes on pollution (emission & discharge) (D29f on p. 440) D59D Payments by households to obtain certain licences (other than motor vehicles) (D59.2c on p. 440) 1146 Other taxes on goods and services D214L Other taxes on products n.e.c. D29H Other taxes on production n.e.c. (D29i on p. 440) D59F Other current taxes (D59.2e on p. 440) 115 Taxes on international trade and transactions 1151 Customs and other import duties D2121 Import taxes D2122A Levies on imported agricultural products D2122B Monetary compensatory amounts on imports 1152 Taxes on exports D214K Export duties and monetary comp. amounts on exports 1153 Profits of export or import monopolies D2122F Profits of import monopolies (D2122D on p. 440) 1154 Exchange profits D214J Profits of fiscal monopolies (D214e on p. 440) 1155 Exchange taxes D214J Profits of fiscal monopolies (D214e on p. 440) 1156 Other taxes on international trade and D29D Taxes on international transactions (D29g on p. 440) transactions D59E Taxes on international transactions (D59.2d on p. 440) 116 Other taxes 1161 Paid solely by business D214B Stamp taxes (D29e on p. 440) D29F Taxes on pollution (not emission & discharge) (D29f on p. 440) 1162 Paid by other than business or unidentifiable D59B Poll taxes (D59.2a on p. 440) D59C Expenditure taxes (nongeneral expenditure taxes) (D59.2b on p. 440)
3 TABLE 1 REVENUE CLASSIFICATION 12 Social contributions 121 Social security contributions 1211 Employee contributions D6112 Employees' actual social contributions (social security part) Employer contributions D6111 Employers' actual social contributions (social security part) Self-employed or nonemployed contributions D6113 Social contributions by self- and non-employed persons (social security part) Unallocable contributions 122 Other social contributions 1221 Employee contributions D6112 Employees' social contributions (other than the social security part) Employer contributions D6111 Employers' actual social contribution (other than the social security part) Imputed contributions D612 Imputed social contribution (other than the social security part) 13 Grants 131 From foreign governments 1311 Current D74R Current international cooperation (only grants received from foreign governments) 1312 Capital D92R Investment grants (received from foreign governments) D99R Other capital transfers (received from foreign governments) 132 From international organizations 1321 Current D74R Current international cooperation (only grants received from international organizations) 1322 Capital D92R Investment grants (received from international organizations) D99R Other capital transfers (received from international organizations) 133 From general government units 1331 Current D73R Current transfers within general government 1332 Capital D92R Investment grants (received from other levels of government) D99R Other capital transfers (received from other levels of government)
4 TABLE 1 REVENUE CLASSIFICATION 14 Other revenue 141 Property income 1411 Interest D41R Interest 1412 Dividends D421R Dividends 1413 Withdrawals from income of quasi-corporations D422R Withdrawals from income of quasi-corporations 1414 Property income attributed to insurance policyholders D44R Property income attributed to insurance policy holders 1415 Rent D45R Rents 142 Sales of goods and services 1421 Sales by market establishments 1422 Administrative fees 1423 Incidental sales by nonmarket establishments 1424 Imputed sales of goods and services No detailed information on sales of goods and services seems to be available in the Fines, penalties, and forfeits D75R Miscellaneous current transfers (only fines, penalties, anf forfeits under D.75R should be included) 144 Voluntary transfers other than grants 1441 Current D.3R Subsidies D75R Miscellaneous current transfers (fines, penalties, anf forfeits under D.75R should be excluded) 1442 Capital D91R Capital taxes (not classified as grants) D92R Investment grants (not classified as grants) D99R Other capital transfers (not classifed as grants) 145 Miscellaneous and unidentified revenue P2R Sales of used military and other goods D71R Non-life insurance premiums D72R Non-life insurance claims D75R Payments of compensation 1) Page 440 refers to Table 9, Detailed tax receipts by sector, in Annex B in the EC Council Regulation No. 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community. 2) In M 2001 all social contributions, actual and imputed, are recorded here, except the contributions to retirement schemes for government employees, which are recorded as incurrance of liabilities. In 95 all social contributions are recorded here. This means that the contributions to government employees' retirement schemes in 95 have to be separated from other schemes as well as other contributions to government employees' retirement schemes which should be recorded under 122 in M 2001.
5 TABLE 2 EXPENSE CLASSIFICATION 2 EXPENSE 21 Compensation of employees D.1 U 211 Wages and salaries D11U Wages and salaries (exclude wages and salaries related to construction of nonfinancial assets on own account) 2111 Wages and salaries in cash No distinction is made in the 95 accounting system between cash and kind payments Wages and salaries in kind In the 95, wages and salaries, related to constuction of nonfinancial assets on own account, are included. 212 Social contributions D12U Employers' actual social contributions (exclude contributions related to construction of nonfinancial assets on own account) 2121 Actual social contributions D121U Employers' actual social contribution (exclude contributions related to construction of nonfinancial assets on own account) 2122 Imputed social contributions D122U Employers' imputed social contribution (exclude contributions related to construction of nonfinancial assets on own account) 22 Use of goods and services P2U Intermediate consumption (exclude Fisim and expenses on construction of nonfinancial assets on own account) 23 Consumption of fixed capital K1U Consumption of fixed capital (CFK is treated differently in M 2001 and 95) 24 Interest D41U Interest (FISIM is not subtracted from the interest costs in M 2001) 241 To nonresidents [D412U] Interest from other sectors (nonresidents part) 242 To residents other than general government units [D412U] Interest from other sectors (except nonresidents part) 243 To general government units [D411U] Interest from general government 25 Subsidies D3U Subsidies 251 To public corporations 2511 To nonfinancial corporations 2512 To financial corporations Subsidies in 95 are classified as subsidies on products and subsidies on production. In M 2001, subsidies are 252 To private enterprises classified according to the type of institutional units receiving them To nonfinancial enterprises 2522 To financial enterprises 26 Grants 261 To foreign governments 2611 Current D74U Current international cooperation (only grants paid to foreign governments) 2612 Capital D92U Investment grants (paid to foreign governments) D99U Other capital transfers (paid to foreign governments) 262 To international organizations 2621 Current D74U Current international cooperation (only grants paid to international organization) 2622 Capital D92U Investment grants (paid to international organization) D99U Other capital transfers (paid to international organization) 263 To general government units 2631 Current D73U Current transfers within general government 2632 Capital D92U Investment grants (paid to other levels of government) D99U Other capital transfers (paid to other levels of government)
6 TABLE 2 EXPENSE CLASSIFICATION 27 Social benefits 271 Social security benefits 2711 Social security benefits in cash D621U Social security benefits in cash 2712 Social security benefits in kind D6311U Social security benefits in kind D6312U Social security benefits in kind 272 Social assistance benefits 2721 Social assistance benefits in cash D624U Social assistance benefits in cash 2722 Social assistance benefits in kind D6313U Social assistance benefits in kind D.632U Transfers of individual non-market G&S (It's not clear why these items are marked in the Manual) 273 Employer social benefits 2731 Employer social benefits in cash D623 Unfunded employee social benefits 2732 Employer social benefits in kind Not available in 95!!! 28 Other expense 281 Property expense other than interest 2811 Dividends (public corporations only) Not actual for the General government sector 2812 Withdrawals from income of quasi-corporations (p.c.o.) Not actual for the General government sector 2813 Property expense attributed to insurance policyholders D44U Property income attributed to insurance policyholders 2814 Rent D45U Rent Miscellaneous other expense 2821 Other current expense D75U Miscellaneous current transfers D71U Non-life insurance claims D72U Non-life insurance premiums D29U Other taxes on production 2822 Other capital expense D91U Capital transfers (not classified as grants) D92U Investment grants (n.c. as grants) D99U Other capital transfers (not classifed as grants)
7 TABLE 3 CLASSIFICATION OF TRANSACTION ASSETS AND LIABILITIES 3 NET WORTH CHANGE DUE TO TRANSACTIONS (= ) 31 Nonfinancial assets 311 Fixed assets P511 Acquisitions less disposals of tangible fixed assets P512 Acquisitions less disposals of intangible fixed assets 3111 Buildings and structures 3112 Machinery and equipment 3113 Other fixed assets 312 Inventories P52U Changes in inventories 313 Valuables P53U Acquisitions less disposals of valuables 314 Nonproduced assets P513U Addition to the value of non-financial non-produced assets 3141 Land 3144 Intangible nonproduced assets 32 Financial assets Data on these categories are available for the stock measures, but are they available for transactions. Data on these categories are available for the stock measures, but are the available for transactions. 321 Domestic 3212 Currency and deposits F2U Currency and deposits (domestic part) 3213 Securities other than shares F33U Security other than shares (domestic part) 3214 Loans F4U Loans (domestic part) 3215 Shares and other equity F5U Shares and other equity (domestic part) 3216 Insurance technical reserves F6U Insurance technical reserves (domestic part) 3217 Financial derivatives F34U Financial derivatives (domestic part) 3218 Other accounts receivable F7U Other accounts receivable/payable (domestic part) 322 Foreign 3222 Currency and deposits F2U Currency and deposits (foreign part) 3223 Securities other than shares F33U Security other than shares (foreign part) 3224 Loans F4U Loans (foreign part) 3225 Shares and other equity F5U Shares and other equity (foreign part) 3226 Insurance technical reserves F6U Insurance technical reserves (foreign part) 3227 Financial derivatives F34U Financial derivatives (foreign part) 3228 Other accounts receivable F7U Other accounts receivable/payable (foreign part) 323 Monetary gold and SDRs F1U Monetary gold and SDRs 33 Liabilities 331 Domestic 3312 Currency and deposits F2R Currency and deposits (domestic part) 3313 Securities other than shares F33R Security other than shares (domestic part) 3314 Loans F4R Loans (domestic part) 3315 Shares and other equity (public corporations only) F5R Shares and other equity (domestic part) 3316 Insurance technical reserves F6R Insurance technical reserves (domestic part) 3317 Financial derivatives F34R Financial derivatives (domestic part) 3318 Other accounts payable F7R Other accounts receivable/payable (domestic part) 332 Foreign 3322 Currency and deposits F.2R Currency and deposits (foreign part) 3323 Securities other than shares F.33R Security other than shares (foreign part) 3324 Loans F.4R Loans (foreign part) 3325 Shares and other equity (public corporations only) F.5R Shares and other equity (foreign part) 3326 Insurance technical reserves F.6R Insurance technical reserves (foreign part) 3327 Financial derivatives F.34R Financial derivatives (foreign part) 3328 Other accounts payable F.7R Other accounts receivable/payable (foreign part)
8 TABLE 6 CLASSIFICATION OF STOCKS IN ASSETS AND LIABILITIES 6 NET WORTH CHANGE DUE TO TRANSACTIONS (= ) 61 Nonfinancial assets 611 Fixed assets AN1 Produced assets 6111 Buildings and structures AN1111 Dwellings AN1112 Other buildings and structures 6112 Machinery and equipment AN1113 Machinery and equipment 6113 Other fixed assets AN1114 Culitvated assets AN112 Intangible fixed assets 612 Inventories AN12 Inventories 613 Valuables AN13 Valuables 614 Nonproduced assets AN2 Non-produced assets 6141 Land AN211 Land 6144 Intangible nonproduced assets AN22 Intangible non-produced assets 62 Financial assets 621 Domestic 6212 Currency and deposits AF2 Currency and deposits (domestic part) 6213 Securities other than shares AF33 Security other than shares (domestic part) 6214 Loans AF4 Loans (domestic part) 6215 Shares and other equity AF5 Shares and other equity (domestic part) 6216 Insurance technical reserves AF6 Insurance technical reserves (domestic part) 6217 Financial derivatives AF34 Financial derivatives (domestic part) 6218 Other accounts receivable AF7 Other accounts receivable/payable (domestic part) 622 Foreign 6222 Currency and deposits AF2 Currency and deposits (foreign part) 6223 Securities other than shares AF33 Security other than shares (foreign part) 6224 Loans AF4 Loans (foreign part) 6225 Shares and other equity AF5 Shares and other equity (foreign part) 6226 Insurance technical reserves AF6 Insurance technical reserves (foreign part) 6227 Financial derivatives AF34 Financial derivatives (foreign part) 6228 Other accounts receivable AF7 Other accounts receivable/payable (foreign part) 623 Monetary gold and SDRs F1U Monetary gold and SDRs 63 Liabilities 631 Domestic 6312 Currency and deposits AF2 Currency and deposits (domestic part) 6313 Securities other than shares AF33 Security other than shares (domestic part) 6314 Loans AF4 Loans (domestic part) 6315 Shares and other equity (public corporations only) AF5 Shares and other equity (domestic part) 6316 Insurance technical reserves AF6 Insurance technical reserves (domestic part) 6317 Financial derivatives AF34 Financial derivatives (domestic part) 6318 Other accounts payable AF7 Other accounts receivable/payable (domestic part) 632 Foreign 6322 Currency and deposits AF2 Currency and deposits (foreign part) 6323 Securities other than shares AF33 Security other than shares (foreign part) 6324 Loans AF4 Loans (foreign part) 6325 Shares and other equity (public corporations only) AF5 Shares and other equity (foreign part) 6326 Insurance technical reserves AF6 Insurance technical reserves (foreign part) 6327 Financial derivatives AF34 Financial derivatives (foreign part) 6328 Other accounts payable AF7 Other accounts receivable/payable (foreign part)
GOVERNMENT FINANCE STATISTICS MANUAL 2014 COMPANION MATERIAL
GOVERNMENT FINANCE STATISTICS MANUAL 2014 COMPANION MATERIAL CLASSIFICATION OF THE GFSM 1986 DATA TO THE GFSM 2014 FRAMEWORK MARCH 2018 PREPARED BY TOBIAS M WICKENS CONTENTS I. INTRODUCTION 3 A. Focus
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES. Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 14.12.2005 COM(2005) 653 final 2005/0253 (COD) Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Council Regulation (EC)
More informationGOVERNMENT FINANCE STATISTICS
August 2004 GOVERNMENT FINANCE STATISTICS THE GOVERNMENT FINANCE STATISTICS MANUAL 2001 FRAMEWORK AND ITS RELATIONSHIP WITH THE EUROPEAN SYSTEM OF ACCOUNTS 1995 JÓHANN R. BJÖRGVINSSON STATISTICS DEPARTMENT
More informationInstructions for Completing GFS Yearbook Questionnaire Report Forms for the Integrated Correspondence System (ICS)
Instructions for Completing GFS Yearbook Questionnaire Report Forms for the Integrated Correspondence System (ICS) The Statistical Tables in GFS Yearbook Questionnaire contains files in following format:
More informationESTIMATES OF REVENUE GRANTS AND LOANS
! REPUBLIC OF KENYA! 2018/2019 ESTIMATES OF REVENUE GRANTS AND LOANS of the Government of Kenya for the year ending 30th June, 2019 June, 2018 PRINTED BY THE GOVERNMENT PRINTER, NAIROBI REPUBLIC OF KENYA
More informationMETHODOLOGY TO ESTIMATE EUROPEAN MATRICES OF TAXES LESS SUBSIDIES ON PRODUCTS ( )
METHODOLOGY TO ESTIMATE EUROPEAN MATRICES OF TAXES LESS SUBSIDIES ON PRODUCTS (1995-2007) (with a separation of non-deductible VAT, taxes on products and subsidies on products) SUMMARY (Draft version)
More information1.5. "GENERAL GOVERNMENT" SECTOR ACCOUNTS
1.5. "GENERAL GOVERNMENT" SECTOR ACCOUNTS 1.5.1. PRODUCTION ACCOUNT 1995 Output Intermediate consumption value added Total 59500 32005 27495 Nonmarket services 54698 29773 24925 Education 10336 3188 7148
More informationA
1. 311 411 511 611 A4.1 2. 1 2 3 3 3. 4 5 4 5 5. 6. 7 8 4. 6 611211 611212 61121 163 交易 1 收入 2 开支 其他经济流量 资产和负债存量 3 4 5 6 非金融资产交易 按工具分类的金融资产和负债交易 非金融及金融资产和负债的持有收益 / 损失 非金融及金融资产和负债的其他数量变化 非金融及金融资产和负债 7 COFOG:
More informationRevenue Statistics INTERPRETATIVE GUIDE
Revenue Statistics INTERPRETATIVE GUIDE 2017 Revenue Statistics 1965-2016 OECD 2017 ANNEX A The OECD classification of taxes and interpretative guide Table of contents A.1 The OECD Classification of taxes
More informationEUROPEA U IO. Brussels, 3 April 2013 (OR. en) 2010/0374 (COD) PE-CO S 77/12 ADD 26 STATIS 106 ECOFI 1090 UEM 345 CODEC 3081 OC 768
EUROPEA U IO THE EUROPEA PARLIAMT THE COU CIL Brussels, 3 April 2013 (OR. en) 2010/0374 (COD) PECO S 77/12 ADD 26 STATIS 106 ECOFI 1090 UEM 345 CODEC 3081 OC 768 LEGISLATIVE ACTS A D OTHER I STRUMTS Subject:
More informationCapital and Financial Accounts Main entries and Data Needs
An Introduction to System of National Accounts Integrated Transaction Accounts Lesson: VII Part 1 Capital and Financial Accounts Main entries and Data Needs Second Intermediate-Level e-learning Course
More informationTopic # 2: Government Revenues PROF. ANDREEA STOIAN, PHD LECTURE 4
Topic # 2: Government Revenues PROF. ANDREEA STOIAN, PHD LECTURE 4 Content Government Revenues Content Size Changes Composition Factors influencing the size, dynamics and the composition of government
More informationCapital and Financial Accounts Main entries and Data Needs
An Introduction to System of National Accounts Integrated Transaction Accounts Lesson: IX Part 1 Capital and Financial Accounts Main entries and Data Needs Third Intermediate-Level e-learning Course on
More informationHospitals with a legal form other than a semi-budgetary unit
Hospitals with a legal form other than a semi-budgetary unit 1 Updated: June 27, 2018 Table: Statement of sources and uses of cash of hospitals with a legal form other than a semibudgetary unit (quarterly)
More information8 Changes from BPM5. Chapter 3. Accounting Principles. Chapter 1. Introduction. Chapter 2. Overview of the Framework APPENDIX
APPENDIX 8 Changes from BPM5 A detailed list of individual changes made in this edition of the Manual is provided below. The comparison is with BPM5, as amended by The Recommended Treatment of Selected
More informationChapter 8: The redistribution of income accounts...3
Chapter 8: The redistribution of income accounts...3 A. Introduction... 5 1. The secondary distribution of income account... 5 Current taxes on income, wealth, etc... 6 Social contributions and benefits...
More informationGovernment finance statistics guide
Government finance statistics guide January 2019 Contents 1 Introduction 3 1.1 Latest update of the guide 3 1.2 Context and purpose 3 1.3 Methodological framework 4 1.4 ECB publications and other uses
More informationPrimary Income. Introduction. Compensation of Employees
13 Primary Income Introduction 13.1 Primary income represents the return that accrues to resident institutional units for their contribution to the production process or for the provision of financial
More informationOfficial Journal L 195
Official Journal L 195 of the European Union Volume 57 English edition Legislation 2 July 2014 Contents II Non-legislative acts DECISIONS 2014/403/EU: Commission Implementg Decision of 26 June 2014 on
More information14 October 2013 Rev 25 SNA BASIC CONCEPTS (BASED ON SNA 2008)
14 October 2013 Rev 25 SNA BASIC CONCEPTS (BASED ON SNA 2008) CONCEPT Accumulation Asset Assets (produced) Assets (nonproduced) Asset (fixed) goods and services are used for the three economic activities
More informationInstitutional information. Concepts and definitions. Indicator : Total government revenue as a proportion of GDP, by source
Goal 17: Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development Target 17.1: Strengthen domestic resource mobilization, including through international
More informationDIGEST OF PUBLIC FINANCE STATISTICS 2014
Vol 26 REPUBLIC OF MAURITIUS Ministry of Finance and Economic Development STATISTICS MAURITIUS DIGEST OF PUBLIC FINANCE STATISTICS 2014 December 2015 (Price: Rs 150.00) DIGEST OF PUBLIC FINANCE STATISTICS
More informationCHAPTER 15. THE CAPITAL ACCOUNT
350 CHAPTER 15. THE CAPITAL ACCOUNT A. Introduction 15.1 The capital shows capital transfers receivable and payable between residents and nonresidents, and the acquisition and disposal of nonproduced,
More informationGENERAL GOVERNMENT DATA
GENERAL GOVERNMENT DATA General Government Revenue, Expenditure, Balances and Gross Debt PART I: Tables by country AUTUMN 2013 Economic and Financial Affairs EUROPEAN COMMISSION DIRECTORATE GENERAL ECFIN
More informationTURKISH TAXATION SYSTEM
TURKISH TAXATION SYSTEM CORPORATE TAX: Taxable Income: The corporate tax is levied on the income and earning derived by corporations and corporate bodies. The income elements by Corporate Tax Law are the
More informationGOVERNMENT FINANCE STATISTICS GUIDE
GOVERNMENT FINANCE STATISTICS GUIDE GOVERNMENT FINANCE STATISTICS GUIDE MARCH 2010 In 2010 all publications feature a motif taken from the 500 banknote. European Central Bank, 2010 Address Kaiserstrasse
More informationLatvia. Capital city: Riga. GDP/capita 2015: USD Telephone code: Language: Latvian. National day: May 4th. Superficy: km 2
Latvia ALBANIA Capital city: Riga Superficy: 64 597 km 2 Population: 2 001 M. Language: Latvian Political system: Parliamentary republic GDP/capita 2015: USD 13 649 Currency: Euro ISO Code: LVA Telephone
More informationThe primary purpose of the International Comparison Program (ICP) is to provide the purchasing
CHAPTER 3 National Accounts Framework for International Comparisons: GDP Compilation and Breakdown Process Paul McCarthy The primary purpose of the International Comparison Program (ICP) is to provide
More informationAccounts, Indicators and Policy Use with 2008 SNA Framework
Accounts, Indicators and Policy Use with 28 SNA Framework Regional Seminar on Developing a Programme for the Implementation Programme of the 28 SNA and the Implementation Strategy for the SEEA Central
More informationIMPLEMENTATION OF THE 1993 SNA IN CANADA PREPARED BY KISHORI LAL, DIRECTOR GENERAL, SYSTEM OF NATIONAL ACCOUNTS, STATISTICS CANADA
IMPLEMENTATION OF THE 1993 SNA IN CANADA PREPARED BY KISHORI LAL, DIRECTOR GENERAL, SYSTEM OF NATIONAL ACCOUNTS, STATISTICS CANADA TO BE PRESENTED AT THE JOINT OECD/UN-ECE/EUROSTAT MEETING ON NATIONAL
More informationFinland. Structure and development of tax revenues. National tax systems: Structure and recent developments. Table FI.1: Tax Revenue (% of GDP)
Finland Structure and development of tax revenues Table FI.1: Tax Revenue (% of GDP) 00 003 004 005 006 007 008 009 010 011 01 013 Ranking Revenue (billion euros) A. Structure by type of tax Indirect taxes
More information2012 Government Finance Statistics Course. Week 1. Case Studies - Solutions
2012 Government Finance Statistics Course Week 1 Case Studies - Solutions Index Case Study 3.1 ESA sequence of Accounts... 3 Case Study 3.4 Recording transactions with the ESA system... 7 Case Study 3.5
More informationDescription of the sources and methods used to compile quarterly non-financial accounts by institutional sector (QSA) in Finland
1(66) Description of the sources used to compile quarterly non-financial accounts by institutional (QSA) in Finland 2(66) Table of contents GENERAL DESCRIPTION... 3 Organisational aspects... 3... 4...
More informationNational Accounts Framework for International Comparisons:
International Comparison Program Chapter 3 National Accounts Framework for International Comparisons: GDP Compilation and Breakdown Process Paul McCarthy Measuring the Size of the World Economy ICP Book
More informationVIII. FINANCIAL STATISTICS
VIII. FINANCIAL STATISTICS INTRODUCTION 405. The financial statistics covered in this chapter have broader sectoral coverage than the monetary statistics described in Chapter 7. The scope of the monetary
More informationInstitute of Chartered Accountants of India
Institute of Chartered Accountants of India National Conference on Issues in Service Tax Subject : Negative List Is it really negative? Date : Friday, 27 th December 2013 Venue Faculty : ICAI Tower, Near
More informationManual on the Changes between ESA 95 and ESA 2010
EUROPEAN COMMISSION EUROSTAT Directorate C: National Accounts, Prices and Key Indicators Manual on the Changes between ESA 95 and ESA 2010 The Manual on the Changes between ESA 95 and ESA 2010 sets out
More informationOrig: EN 28 TH MEETING OF THE GNI COMMITTEE 6-7 MAY 2014 LUXEMBOURG, JMO BUILDING ROOM M1 STRUCTURE AND FORMAT OF THE GNP/GNI QUESTIONNAIRES 2014
EUROPEAN COMMISSION EUROSTAT Directorate C: National Accounts; prices and key indicators Unit C-3: Statistics for administrative purposes Eurostat/C3/GNIC/274: EN Orig: EN 28 TH MEETING OF THE GNI COMMITTEE
More informationCountry Tax Guide.
Country Tax Guide www.bakertillyinternational.com Facts and figures as presented are correct as at 15 August 2014. Corporate Income Taxes Singapore has a territorial tax system. Resident companies, defined
More informationUkraine. International Tax Contacts. 28 Fizkultury street Kyiv 03680, Ukraine T: Tax
Ukraine International Tax Contacts Baker Tilly 28 Fizkultury street Kyiv 03680, Ukraine T: +380 44 284 1865 www.bakertilly.ua Tax Tatiana Stretovych Head of Tax Practice T: +380 (73) 337-82-07 tatiana.stretovych@bakertilly.ua
More informationTHE BALANCE SHEET. A. Introduction
XIII THE BALANCE SHEET A. Introduction 13.1 A balance sheet is a statement, drawn up at a particular point in time, of the values of assets owned and of the financial claims - liabilities - against the
More informationSpecial feature: Current issues on reporting tax revenues
Revenue Statistics 2016 Statistiques des recettes publiques 2016 OECD/OCDE 2016 Chapter 2 Special feature: Current issues on reporting tax revenues 61 2.1. Introduction The release of the final version
More informationIntroduction to Fund Accounting
Classification of of Nonbusiness Organizations Introduction to Accounting for nonbusiness organizations. Five Major Classifications 1. Governmental units. 2. Hospitals and other health care providers.
More informationChapter 16 Indirect Taxation
Chapter 16 Indirect Taxation www.pwc.com/mt/doingbusiness Doing Business in Malta INDIRECT TAXES IN MALTA Value added tax (VAT) is charged on supplies of goods and services made in Malta, on intra-community
More informationALBANIA TAX CARD 2017
ALBANIA TAX CARD 2017 TAX CARD 2017 ALBANIA Table of Contents 1. Individuals 1.1 Personal Income Tax 1.1.1 Tax Rates 1.1.2 Taxable Income 1.1.3 Exempt Income 1.1.4 Deductible Expenses 1.2 Social Security
More informationJ.R. Björgvinsson. Contents
Contents J.R. Björgvinsson Reconciliation of Accounting and Statistical Standards The fiscal policy and the GFSM 2001 Main features of GFSM 2001 & GFSM 1986 GFS Classifications Benefits from Introducing
More informationHungary. Structure and development of tax revenues. Hungary. Table HU.1: Revenue (% of GDP)
Structure and development of tax revenues Table HU.1: Revenue (% of GDP) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 I. Indirect taxes 16.2 15.6 15.1 16.0 15.8 16.6 17.7 17.5 18.8 18.7 VAT 8.8 8.3
More informationPublic Sector Debt - Instructions
Public Sector Debt - Instructions Under the auspices of the Task Force on Finance Statistics 1 the World Bank has developed a new database to disseminate quarterly data on government, and more broadly,
More information2 National tax systems: Structure and recent developments
2 National tax systems: Structure and recent developments United Kingdom Structure and development of tax revenues Table UK.1: Tax Revenue (% of GDP) 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
More informationContent. SNA 2008 changes. A global revision process MAJOR SNA ISSUES 1/28/ FINANCIAL SERVICES AND FINANCIAL ACCOUNTS
Content SNA 2008 changes December 2013 Background to the update Financial services and financial accounts Capital issues Public administration Others 1 2 1. Background to the update to ESA 2010 A global
More informationCountry Tax Guide.
Country Tax Guide www.bakertillyinternational.com Country Tax Guide China Corporate Income Taxes There is no definition of a company in Chinese tax law and taxes on trading income are imposed on business
More informationAppendix II. Illustrative Sectoral Balance Sheets/Standardized Report Forms (SRFs)
Appendix II. Illustrative Sectoral Balance Sheets/Standardized Report Forms (SRFs) Please note that the SRFs for monetary data reporting to the IMF are preliminary and subject to revisions following the
More informationINTERNATIONAL MONETARY FUND. Statistics Department
INTERNATIONAL MONETARY FUND Statistics Department International Reserves and Foreign Currency Liquidity Data Template Clarification on the Recording of Gold Under Other Foreign Currency Assets 2 International
More informationUpdated System of National Accounts (SNA): Chapter 16: Summarising and integrating the accounts
Statistical Commission Thirty-ninth session 26 29 February 2008 Item 3(d) of the provisional agenda Items for discussion and decision: National accounts Background document Available in English only Updated
More informationSelected results on small and medium-sized enterprises in Germany )
Dr. Sandra Jung Selected results on small and medium-sized in Germany 2007 1 ) Micro, small and medium-sized (SMEs) are very important for the German economy. Users frequently request SME data from official
More information4A Compliance with standards or codes that are varied or substituted 5 Interpretation of certain terms used in Act
Version: 1.10.2009 South Australia Gas Regulations 1997 under the Gas Act 1997 Contents Part 1 Preliminary 1 Short title 4 Interpretation 4A Compliance with standards or codes that are varied or substituted
More informationGeneration and Interpretation of IMPLAN s Tax Impact Report IMPLAN Group LLC
Generation and Interpretation of IMPLAN s Tax Impact Report IMPLAN Group LLC Introduction This paper describes the wealth of information available in an IMPLAN Social Accounting Matrix (SAM) and how that
More informationS-Corporation Tax Return and ending (MM-DD-YY) 1. Net Worth (From Schedule C, Line 10) Holding Company Exception (See instructions)
Web 8-16 For calendar year 2016 or other tax year beginning (MM-DD) CD-401S S-Corporation Tax Return 2016 1 6 and ending (MM-DD-YY) Legal Name (First 35 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND
More information09/05/2018. LEADER IN NURTURING CHARTERED ACCOUNTANTS Prepared By: Zvino L Mapetere CA(Z)
09/05/2018 LEADER IN NURTURING CHARTERED ACCOUNTANTS 2 LEARNING OUTCOMES 1. Determining whether or not VAT should be levied in a transaction s6 2. Classifying supplies for VAT s10 and s11 3. Time of Supply
More informationMongolia Tax Profile. Produced in conjunction with the KPMG Asia Pacific Tax Centre. Updated: June 2015
Mongolia Tax Profile Produced in conjunction with the KPMG Asia Pacific Tax Centre Updated: June 2015 Contents 1 Corporate Income Tax 1 2 Income Tax Treaties for the Avoidance of Double Taxation 6 3 Indirect
More informationSupply and Use Tables for Macedonia. Prepared by: Lidija Kralevska Skopje, February 2016
Supply and Use Tables for Macedonia Prepared by: Lidija Kralevska Skopje, February 2016 Contents Introduction Data Sources Compilation of the Supply and Use Tables Supply and Use Tables as an integral
More informationNational Accounts (Income and Expenditure): Year ended March 2012
National Accounts (Income and Expenditure): Year ended March 2012 Embargoed until 10:45am 21 November 2012 Key facts In the year ended March 2012: Current price gross domestic product (GDP) increased 3.7
More informationAn Introduction to System of National Accounts - Basic Concepts
An Introduction to System of National Accounts - Basic Concepts Lesson I: Lecture 1 Introduction Lesson I Fifth Basic e-learning Course on 2008 System of National Accounts September - November 2014 e 2008
More information2008 SNA- FINANCIAL SECTOR
2008 SNA- FINANCIAL SECTOR Training Workshop on Banking, Insurance and Financial Statistic 08-11 January 2017, Dhaka, Bangladesh Moorashin Javan Statistic centre of Iran 1 Outline of presentation Financial
More informationSome Statistical Issues Arising From the Introduction of the Value Added Tax in GCC Countries
1 2 Contents List of Acronyms... 2 Glossary of Terms... 3 Foreword... 6 1. Introduction... 7 1.1 Further information... 7 2. A Description of the VAT... 8 3. Key Statistics That Will be Impacted by the
More informationBelarus. Capital city: Minsk. GDP/capita 2016: USD 4,986. Telephone code: Languages: Belarussian / Russian. National day: 3 July
Belarus ALBANIA Capital city: Minsk Area: 207,600 km 2 Population: 9,498,700 Languages: Belarussian / Russian Political system: Presidential Republic GDP/capita 2016: USD 4,986 Currency: Belarussian ruble
More informationBUS 321 Intermediate Accounting I Jan. 24, 2016 Name
BUS 321 Intermediate Accounting I Jan. 24, 2016 Name 1. GAAP What does GAAP stand for? Generally Accepted Accounting Principles 2. OBJECTIVE OF FINANCIAL REPORTING Write the objective of Financial Reporting.
More informationEconomic Indicators -- Angola
Economic Indicators -- Angola Gross Domestic Product, 2000 Angola Sub- Saharan Africa World GDP in million constant 1995 US dollars 6,647 362,493 34,109,900 GDP PPP (million current international dollars)
More informationGROSS DOMESTIC PRODUCT, THIRD QUARTER OF 2018 (PRELIMINARY DATA)
GROSS DOMESTIC PRODUCT, THIRD QUARTER OF 2018 (PRELIMINARY DATA) In the third quarter of 2018 Gross Domestic Product (GDP) 1 at current prices amounts to 29 822 million BGN. In Euro terms GDP is 15 248
More informationMANDATORY PROVIDENT FUND SCHEMES AUTHORITY. Guidelines on Default Investment Strategy
MANDATORY PROVIDENT FUND SCHEMES AUTHORITY III.14 Guidelines on Default Investment Strategy INTRODUCTION 1. The Mandatory Provident Fund Schemes Ordinance (the Ordinance) provides, among other things,
More informationDenmark. Structure and development of tax revenues. Denmark. Table DK.1: Revenue (% of GDP)
Structure and development of tax revenues Table DK.1: Revenue (% of GDP) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 I. Indirect taxes 17.3 17.6 17.5 17.7 16.7 16.6 16.5 16.6 16.7 16.9 VAT 9.4 9.7
More informationEstimating the Corporate Income Tax Gap: The RA-GAP Methodology. Prepared by Junji Ueda Fiscal Affairs Department
T E C H N I C A L N O T E S A N D M A N U A L S Estimating the Corporate Income Tax Gap: The RA-GAP Methodology Prepared by Junji Ueda Fiscal Affairs Department I N T E R N A T I O N A L M O N E T A R
More informationIslamic finance in the System of National Accounts
Islamic finance in the System of National Accounts Consultative Meeting on Developing Islamic Financial Industry Database of OIC Member Countries 24 September 2017 Mugla, Turkey Benson Sim United Nations
More informationGROSS DOMESTIC PRODUCT, SECOND QUARTER OF 2017 (PRELIMINARY DATA)
GROSS DOMESTIC PRODUCT, SECOND QUARTER OF 2017 (PRELIMINARY DATA) In the second quarter of 2017 Gross Domestic Product (GDP) 1 at current prices amounts to 24 149 million BGN. In Euro terms GDP is 12 347
More informationAFGHANISTAN INCOME TAX LAW
AFGHANISTAN INCOME TAX LAW 2009 An unofficial translation of the Income Tax Law 2009 as published in Official Gazette number 976 dated 18 th March 2009. This translation has been prepared by the Afghanistan
More informationEnvironmental tax revenues total economy
EUROPEAN COMMISSION EUROSTAT Directorate E: Agriculture, fisheries, Structural Funds and environment statistics Unit E-5: Environment Doc. EA1/006/6.0/ (2005) in EN only Point 6.0 of the agenda Environmental
More informationIncome Tax Return for Exempt Businesses under the Puerto Rico Incentives Programs Industrial Development
Form 480.30(II)DI Rev. 018 Liquidator: Reviewer: Field Audited by: Date / / R M N Taxpayer's Name Postal Address 20 GOVERNMENT OF PUERTO RICO DEPARTMENT OF THE TREASURY Income Tax Return for Exempt Businesses
More informationGROSS DOMESTIC PRODUCT, FIRST QUARTER OF 2017 (PRELIMINARY DATA)
GROSS DOMESTIC PRODUCT, FIRST QUARTER OF 2017 (PRELIMINARY DATA) In the first quarter of 2017 GDP at current prices amounts to 20 066 million BGN. In Euro terms GDP is 10 260 million Euro or 1 445 euro
More information18 NOV Nigerian Gross Domestic Product Report (expenditure approach) Q2 2015
18 NOV 2015 Nigerian Gross Domestic Product Report (expenditure approach) Q2 2015 PREFACE This publication provides data on Quarterly Gross Domestic Product (GDP) by the EXPENDITURE approach estimates
More informationChanges in the methodology and classifications of the balance of payments and the international investment position statistics
Changes in the methodology and classifications of the balance of payments and the international investment position statistics BPM6 Implementation In October 2014 Eurostat starts data dissemination according
More informationNational Income and Expenditure 2016
1. INTRODUCTION National Income and Expenditure 2016 This document accompanies the preliminary estimates of the national accounts for the year 2016 together with revised estimates for the years 2011 to
More informationGROSS DOMESTIC PRODUCT FOR THE FIRST QUARTER OF 2014 (PRELIMINARY DATA)
GROSS DOMESTIC PRODUCT FOR THE FIRST QUARTER OF 2014 (PRELIMINARY DATA) In the first quarter of 2014 GDP at current prices amounts to 16 097 Million Levs. In Euro terms GDP is 8 230 Million Euro or 1 136
More information2.4. Price development. GDP deflator
2.4. Price development GDP deflator Differing changes in domestic and external prices The same growth in the implicit deflator for production as in intermediate consumption The differing influence of domestic
More informationGROSS DOMESTIC PRODUCT FOR THE THIRD QUARTER OF 2012
GROSS DOMESTIC PRODUCT FOR THE THIRD QUARTER OF 2012 In the third quarter of 2012 GDP at current prices amounted to 21 734 Million Levs. In Euro terms GDP was 11 112 Million Euro or 1 522 Euro per person.
More informationGROSS DOMESTIC PRODUCT, FIRST QUARTER OF 2018 (PRELIMINARY DATA)
GROSS DOMESTIC PRODUCT, FIRST QUARTER OF 2018 (PRELIMINARY DATA) In the first quarter of 2018 Gross Domestic Product (GDP) 1 at current prices amounts to 21 479 million BGN. In Euro terms GDP is 10 982
More informationInternational Tax Ukraine Highlights 2018
International Tax Ukraine Highlights 2018 Investment basics: Currency Ukrainian Hryvnia (UAH) Foreign exchange control Only local currency generally may be used in business transactions between residents.
More informationGross Domestic Product , preliminary figures for Aruba
Gross Domestic Product 2000 2006, preliminary figures for Aruba Central Bureau of Statistics Aruba Oranjestad, December 2007 COPYRIGHT RESERVED Use of the contents of this publication is allowed, provided
More information2 National tax systems: Structure and recent developments
France Structure and development of tax revenues Table FR.1: Tax Revenue (% of GDP) 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Ranking Revenue (billion euros) A. Structure by type of tax
More informationRomania. Structure and development of tax revenues. Romania. Table RO.1: Revenue (% of GDP)
Structure and development of tax revenues Table RO.1: Revenue (% of GDP) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 I. Indirect taxes 11.7 12.8 12.7 12.5 11.8 10.8 11.9 13.0 13.2 12.8 VAT 6.6 8.0
More informationPROJECT ENTREPRENEURS CLUB 2007CB16IPO
IPA CROSS-BORDER PRPGRAMME CCI2007CB16IPO007 6:40 PROJECT ENTREPRENEURS CLUB 2007CB16IPO007-2012-2-11 Training on entrepreneurship 27-29 June 2014 Kraishte, District of Blagoevgrad IPA CROSS-BORDER PRPGRAMME
More informationCroatian Agency for SMEs, Innovations and Investments HAMAG-BICRO ( Agency )
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Croatian Agency for SMEs, Innovations and Investments HAMAG-BICRO ( Agency ) Financial statements for the year ended
More informationGROSS DOMESTIC PRODUCT, SECOND QUARTER OF 2014 (PRELIMINARY DATA)
GROSS DOMESTIC PRODUCT, SECOND QUARTER OF 2014 (PRELIMINARY DATA) In the second quarter of 2014 GDP at current prices amounts to 19 517 million BGN. In Euro terms GDP is 9 979 million Euro or 1 379 euro
More informationGuidelines for the Notes on National Accounts Methodology
Guidelines for the Notes on National Accounts Methodology In addition to the national accounts data, metadata on the national accounts methodology is published in the United Nations publication: National
More informationTAX FACTS løggildir grannskoðarar
TAX FACTS 2012 løggildir grannskoðarar Tax facts 2012 October 2012 www.spekt.fo The information contained in this publication is only of a general nature. Although we endeavour to provide accurate and
More information2 National tax systems: Structure and recent developments
Ireland Structure and development of tax revenues Table IE.1: Tax Revenue (% of GDP) 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Ranking Revenue (billion euros) A. Structure by type of
More informationThe Swiss Taxation System
II The Swiss Taxation System Historical background The Swiss system of taxation has been strongly marked by history. When Switzerland was still a federation of states, the cantons derived the bulk of their
More informationBRIEF ON GST. GST is a destination based tax and levied at a single point at the time of consumption of goods or services by the ultimate consumer.
BRIEF ON GST GST is a destination based tax and levied at a single point at the time of consumption of goods or services by the ultimate consumer. GST will be levied on all goods and services except on
More informationDOMESTIC ECONOMY and EXTERNAL TRANSACTIONS
An Introduction to System of National Accounts Integrated Transaction Accounts Lesson: V DOMESTIC ECONOMY and EXTERNAL TRANSACTIONS Second Intermediate-Level e-learning Course on 2008 System of National
More informationInternational Tax Portugal Highlights 2018
International Tax Portugal Highlights 2018 Investment basics: Currency Euro (EUR) Foreign exchange control Portugal does not have exchange controls and there are no restrictions on the import or export
More informationINTEGRATED FINANCIAL AND NON-FINANCIAL ACCOUNTS FOR THE INSTITUTIONAL SECTORS IN THE EURO AREA
INTEGRATED FINANCIAL AND NON-FINANCIAL ACCOUNTS FOR THE INSTITUTIONAL SECTORS IN THE EURO AREA In May 26 the published for the first time a set of annual integrated non-financial and financial accounts,
More information