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2013

States and Markets

5.6 World Development Indicators:


Tax policies

Taxrevenuecollectedbycentral
government

Taxespayablebybusinesses

Numberofpayments Timetoprepare,file
andpaytaxes
%ofGDP

Profittax

Labortaxand
contributions

Othertaxes

Totaltaxrate

hours

%ofcommercial
profits

%ofcommercial
profits

%ofcommercial
profits

%ofcommercial
profits

2005

2011

2012

2012

2012

2012

2012

2012

6.9

8.8

20

275

0.0

0.0

36.4

36.4

Albania

17.3

..

44

357

8.6

25.3

4.8

38.7

Algeria

40.7

37.5

29

451

6.6

29.7

35.7

72.0

AmericanSamoa

..

..

..

..

..

..

..

..

Andorra

..

..

..

..

..

..

..

..

Angola

..

..

31

282

24.6

9.0

19.5

53.2

Afghanistan

AntiguaandBarbuda

..

..

57

207

26.0

9.5

6.0

41.5

Argentina

14.2

..

405

2.7

29.4

76.2

108.3

Armenia

14.3

17.2

13

380

15.0

23.0

0.9

38.8

..

..

..

..

..

..

..

..

Australia

24.9

20.5

11

109

26.0

20.3

1.2

47.5

Austria

20.1

18.4

12

170

15.0

34.7

3.4

53.1

..

12.7

18

214

12.9

24.8

2.2

40.0

12.8

16.6

18

58

33.0

6.1

8.6

47.8

Bahrain

1.4

..

13

36

0.0

13.5

0.4

13.9

Bangladesh

8.2

10.0

20

302

25.7

0.0

9.2

35.0

Barbados

35.6

27.2

28

237

24.1

12.7

8.7

45.4

Belarus

20.1

15.0

10

338

20.3

39.0

1.4

60.7

Belgium

26.0

24.6

11

156

5.4

50.8

1.5

57.7

Belize

21.3

22.3

29

147

24.7

7.0

1.4

33.2

Benin

15.2

15.7

55

270

14.8

27.3

23.9

65.9

..

..

..

..

..

..

..

..

Bhutan

8.3

9.2

274

36.3

0.0

4.4

40.8

Bolivia

16.2

..

42

1,025

0.0

18.8

64.6

83.4

BosniaandHerzegovina

20.4

20.8

44

407

7.2

12.6

4.3

24.1

Botswana

26.9

22.4

32

152

21.7

0.0

3.6

25.3

Brazil

16.7

15.7

2,600

24.6

40.8

3.8

69.3

..

..

27

96

8.3

8.5

0.0

16.8

Bulgaria

21.6

19.1

15

454

4.8

20.2

3.7

28.7

BurkinaFaso

11.8

14.2

46

270

14.8

22.6

6.2

43.6

..

..

25

274

40.0

10.2

2.8

53.0

Cambodia

7.9

10.0

40

173

18.9

0.1

3.5

22.5

Cameroon

..

..

44

654

29.9

18.3

0.9

49.1

Canada

13.7

11.6

131

8.4

12.7

5.8

26.9

CapeVerde

21.1

19.8

41

186

18.0

18.5

0.7

37.2

..

..

..

..

..

..

..

..

6.2

..

55

504

0.0

19.8

45.4

65.2

Chad

..

..

54

732

31.3

28.4

5.7

65.4

ChannelIslands

..

..

..

..

..

..

..

..

17.8

18.9

291

21.1

3.8

3.2

28.1

Aruba

Azerbaijan
Bahamas,The

Bermuda

BruneiDarussalam

Burundi

CaymanIslands
CentralAfricanRepublic

Chile
China

8.7

10.5

338

6.2

49.6

7.9

63.7

HongKongSAR,China

12.4

13.5

78

17.6

5.3

0.1

23.0

MacaoSAR,China

21.6

37.5

..

..

..

..

..

..

Colombia

12.8

13.7

203

19.2

28.8

26.4

74.4

Comoros

..

..

33

100

31.4

0.0

186.5

217.9

Congo,Dem.Rep.

9.9

13.7

32

336

58.9

7.9

272.8

339.7

Congo,Rep.

6.2

..

61

606

15.1

32.5

15.4

62.9

CostaRica

..

13.8

23

226

18.9

29.5

6.6

55.0

Coted'Ivoire

..

..

62

270

9.8

20.1

9.6

39.5

20.0

18.6

18

196

11.3

19.4

2.0

32.8

Cuba

..

..

..

..

..

..

..

..

Curacao

..

..

..

..

..

..

..

..

Cyprus

45.4

25.8

28

147

9.0

11.8

2.1

23.0

CzechRepublic

14.9

13.7

413

7.5

38.4

3.4

49.2

Denmark

32.6

33.8

10

130

20.0

3.6

4.0

27.7

Djibouti

..

..

35

82

17.7

17.7

3.3

38.7

Dominica

..

..

37

120

25.9

7.9

3.7

37.5

14.6

12.7

324

22.1

18.6

1.8

42.5

..

..

654

17.7

13.7

3.2

34.6

Egypt,ArabRep.

14.1

14.0

29

392

13.2

25.8

3.6

42.6

ElSalvador

12.5

13.5

53

320

17.0

17.2

0.7

35.0

EquatorialGuinea

..

..

46

492

0.0

25.4

20.6

46.0

Eritrea

..

..

30

216

8.8

0.0

75.8

84.5

Estonia

16.1

16.0

85

8.0

39.4

19.8

67.3

Ethiopia

8.8

9.3

31

306

27.0

2.0

4.3

33.3

..

..

..

..

..

..

..

..

Fiji

21.3

..

34

163

27.3

10.2

0.2

37.6

Finland

22.6

20.5

93

15.0

24.4

1.2

40.6

Croatia

DominicanRepublic
Ecuador

FaeroeIslands

2013 World Development Indicators

Last updated date 4/16/2013

2013
States and Markets

5.6 World Development Indicators:


Tax policies

Taxrevenuecollectedbycentral
government

Taxespayablebybusinesses

Numberofpayments Timetoprepare,file
andpaytaxes
%ofGDP

Profittax

Labortaxand
contributions

Othertaxes

Totaltaxrate

hours

%ofcommercial
profits

%ofcommercial
profits

%ofcommercial
profits

%ofcommercial
profits

2005

2011

2012

2012

2012

2012

2012

2012

22.4

21.3

132

8.2

51.7

5.7

65.7

FrenchPolynesia

..

..

..

..

..

..

..

..

Gabon

..

..

26

488

18.4

22.7

2.3

43.5

France

Gambia,The

..

..

50

376

6.1

12.8

264.6

283.5

Georgia

12.1

23.8

280

14.3

0.0

2.2

16.5

Germany

10.8

11.8

207

18.9

21.9

5.9

46.8

Ghana

21.3

15.0

32

224

18.5

14.7

0.4

33.5

Greece

20.3

21.3

202

11.0

32.2

1.3

44.6

..

..

..

..

..

..

..

..

18.2

19.1

30

140

27.6

5.6

12.1

45.3

Greenland
Grenada
Guam

..

..

..

..

..

..

..

..

11.2

11.0

24

332

25.9

14.3

0.7

40.9

Guinea

..

..

58

416

23.5

9.6

40.1

73.2

GuineaBissau

..

..

46

208

14.9

24.8

6.1

45.9

Guyana

..

..

35

263

23.8

8.8

3.5

36.1

Haiti

..

..

46

184

24.1

12.4

4.3

40.8

Honduras

14.5

15.0

47

224

26.6

5.1

8.6

40.3

Hungary

20.3

21.2

12

277

12.3

34.5

3.5

50.3

Iceland

28.1

22.2

29

140

10.4

9.8

12.8

33.0

9.9

10.4

33

243

24.6

18.2

19.0

61.8

12.5

11.8

51

259

23.7

10.6

0.1

34.5

7.9

8.4

20

344

17.8

25.9

0.4

44.1

..

..

13

312

14.6

13.5

0.0

28.1

25.0

22.7

80

11.9

11.6

2.9

26.4

..

..

..

..

..

..

..

..

Israel

27.0

24.5

33

235

22.1

5.3

3.1

30.5

Italy

21.1

22.5

15

269

22.9

43.4

2.0

68.3

Jamaica

25.3

25.6

36

368

25.7

12.9

7.0

45.6

Japan

10.5

9.8

14

330

26.9

17.4

5.6

50.0

Jordan

24.4

15.0

25

151

12.9

12.9

2.3

28.1

Kazakhstan

17.1

22.5

188

15.9

11.2

1.6

28.6

Kenya

18.7

19.9

41

340

28.1

6.8

9.5

44.4

Kiribati

..

..

120

23.4

8.5

0.0

31.8

Korea,Dem.Rep.

..

..

..

..

..

..

..

..

14.7

15.6

10

207

15.2

13.2

1.4

29.8

Guatemala

India
Indonesia
Iran,IslamicRep.
Iraq
Ireland
IsleofMan

Korea,Rep.
Kosovo

..

..

33

164

9.1

5.6

0.6

15.4

Kuwait

1.0

0.7

12

98

0.0

10.7

0.0

10.7

KyrgyzRepublic

14.2

16.1

51

210

6.2

19.5

43.3

68.9

LaoPDR

10.5

13.7

34

362

24.8

5.6

2.9

33.3

Latvia

15.1

13.2

264

4.8

27.3

4.6

36.6

Lebanon

14.9

17.0

19

180

6.1

24.1

0.0

30.2

Lesotho

46.2

..

33

324

13.1

0.0

3.0

16.0

0.2

0.2

33

158

18.3

5.4

3.7

27.4

Libya

..

..

..

..

..

..

..

..

Liechtenstein

..

..

..

..

..

..

..

..

Lithuania

17.3

13.3

11

175

5.9

35.1

2.8

43.7

Luxembourg

25.3

24.3

23

59

4.1

15.4

1.5

21.0

Macedonia,FYR

19.3

..

29

119

6.2

0.0

3.2

9.4

Madagascar

10.1

..

23

201

14.0

20.3

1.6

36.0

Liberia

Malawi

..

..

26

175

23.6

7.7

3.5

34.7

Malaysia

14.8

15.3

13

133

7.5

15.6

1.4

24.5

Maldives

13.6

10.7

17

252

13.5

7.9

9.3

30.7

Mali

15.7

14.6

45

270

10.9

34.3

6.6

51.7

Malta

60.8

26.9

139

29.2

11.3

1.2

41.6

MarshallIslands

..

..

21

128

0.0

11.8

53.0

64.9

Mauritania

..

..

37

696

0.0

17.6

50.6

68.2

Mauritius

..

18.4

161

11.6

9.6

7.3

28.5

Mexico

..

..

337

24.6

26.5

1.4

52.5

Micronesia,Fed.Sts.

..

..

21

128

0.0

6.8

52.0

58.7

Moldova

18.5

18.3

48

220

0.0

30.6

0.6

31.2

Monaco

..

..

..

..

..

..

..

..

28.7

21.9

41

192

10.2

12.4

2.0

24.6

Mongolia
Montenegro
Morocco
Mozambique
Myanmar
Namibia
Nepal
Netherlands
NewCaledonia

2013 World Development Indicators

..

..

29

320

7.1

12.8

2.5

22.3

22.0

23.8

17

238

25.2

22.7

1.8

49.6

..

..

37

230

27.7

4.5

2.1

34.3

3.3

..

..

..

..

..

..

..

25.8

..

37

350

17.2

1.0

4.5

22.7

9.2

13.2

34

326

17.2

11.3

3.0

31.5

22.6

21.7

127

20.6

18.1

1.3

40.1

..

..

..

..

..

..

..

..

Last updated date 4/16/2013

2013
States and Markets

5.6 World Development Indicators:


Tax policies

Taxrevenuecollectedbycentral
government

Taxespayablebybusinesses

Numberofpayments Timetoprepare,file
andpaytaxes
%ofGDP

Profittax

Labortaxand
contributions

Othertaxes

Totaltaxrate

hours

%ofcommercial
profits

%ofcommercial
profits

%ofcommercial
profits

%ofcommercial
profits

2005

2011

2012

2012

2012

2012

2012

2012

NewZealand

30.8

27.6

152

28.8

3.7

0.9

33.5

Nicaragua

12.9

14.7

42

207

22.9

20.3

21.8

65.0

Niger

10.1

..

41

270

17.3

20.1

6.3

43.8

0.2

..

41

956

22.3

10.8

0.7

33.8

..

..

..

..

..

..

..

..

28.7

28.1

87

24.4

15.9

1.3

41.6

Oman

2.0

2.2

14

62

10.0

11.8

0.1

22.0

Pakistan

9.6

9.3

47

560

17.9

15.1

2.3

35.3

Palau

..

..

11

142

65.8

9.3

0.5

75.7

Panama

..

..

60

431

12.5

19.8

9.7

42.0

PapuaNewGuinea

..

..

33

207

22.0

11.7

8.5

42.2

Paraguay

10.1

12.1

35

387

9.6

18.6

6.7

35.0

Peru

13.5

15.9

293

26.7

11.0

2.8

40.5

Philippines

12.4

12.3

47

193

21.1

11.3

14.2

46.6

Poland

16.7

17.0

18

286

17.4

23.8

2.6

43.8

Portugal

20.6

21.4

275

14.5

26.8

1.4

42.6

..

..

16

218

15.8

14.4

20.5

50.7

Qatar

21.0

14.4

48

0.0

11.3

0.0

11.3

Romania

12.2

17.2

41

216

10.5

31.5

2.2

44.2

RussianFederation

16.6

15.0

177

7.1

41.2

5.8

54.1

Rwanda

..

..

17

134

21.2

5.6

4.4

31.3

Samoa

..

..

37

224

11.9

7.0

0.0

18.9

22.0

..

..

..

..

..

..

..

SaoTomeandPrincipe

..

..

42

424

22.1

6.8

3.6

32.5

SaudiArabia

..

..

72

2.1

12.4

0.0

14.5

Senegal

..

..

59

666

14.8

24.1

7.0

46.0

Serbia

23.6

21.7

66

279

11.6

20.2

2.2

34.0

Seychelles

27.3

31.7

27

76

23.3

1.7

0.7

25.7

8.2

10.9

33

357

17.6

11.3

3.3

32.1

11.8

13.8

82

6.0

17.0

4.7

27.6

..

..

..

..

..

..

..

..

SlovakRepublic

14.9

12.7

20

207

6.8

39.6

1.5

47.9

Slovenia

Nigeria
NorthernMarianaIslands
Norway

PuertoRico

SanMarino

SierraLeone
Singapore
SintMaarten(Dutchpart)

20.5

17.7

11

260

14.1

18.2

2.4

34.7

SolomonIslands

..

..

33

80

15.0

8.5

1.8

25.3

Somalia

..

..

..

..

..

..

..

..

26.9

26.1

200

24.3

4.1

4.9

33.3

SouthAfrica
SouthSudan

..

..

..

..

..

..

..

..

Spain

12.9

9.5

167

1.2

36.8

0.7

38.7

SriLanka

13.7

12.4

61

254

1.6

16.9

31.6

50.1

St.KittsandNevis

21.6

18.3

36

203

32.1

11.3

8.8

52.1

St.Lucia

..

..

32

92

25.8

5.6

3.1

34.6

St.Martin(Frenchpart)

..

..

..

..

..

..

..

..

20.5

22.1

36

111

30.2

5.1

3.4

38.7

Sudan

..

..

42

180

13.8

19.2

3.1

36.1

Suriname

..

..

29

199

27.9

0.0

0.0

27.9

Swaziland

26.1

..

33

104

28.1

4.0

4.7

36.8

Sweden

22.6

21.9

122

15.7

35.5

1.9

53.0

Switzerland

10.0

..

19

63

8.9

17.7

3.5

30.2

..

..

19

336

20.0

19.3

0.5

39.7

Tajikistan

9.8

..

69

224

0.0

28.5

56.0

84.5

Tanzania

..

..

48

172

20.2

18.0

7.1

45.3

17.2

17.6

22

264

28.1

5.7

3.9

37.6

..

..

18

276

14.9

0.0

0.2

15.1

13.9

16.8

53

270

9.3

26.5

13.7

49.5

..

..

31

164

24.3

0.0

1.4

25.7

TrinidadandTobago

26.4

26.8

39

210

21.6

5.8

1.8

29.1

Tunisia

18.9

20.9

144

15.2

25.2

22.5

62.9

Turkey

19.7

20.1

15

223

17.9

18.8

4.5

41.2

Turkmenistan

..

..

..

..

..

..

..

..

TurksandCaicosIslands

..

..

..

..

..

..

..

..

Tuvalu

..

..

..

..

..

..

..

..

Uganda

11.8

16.1

31

213

25.0

11.3

0.8

37.1

Ukraine

17.1

18.5

28

491

11.6

43.1

0.7

55.4

..

..

12

0.0

14.1

0.8

14.9

UnitedKingdom

27.1

27.4

110

22.2

10.2

3.1

35.5

UnitedStates

11.2

10.1

11

175

27.6

10.0

9.0

46.7

Uruguay

17.9

19.7

33

310

23.6

15.6

2.9

42.0

Uzbekistan

..

..

41

205

0.9

28.2

69.4

98.5

Vanuatu

..

..

31

120

0.0

4.5

3.9

8.4

St.VincentandtheGrenadines

SyrianArabRepublic

Thailand
TimorLeste
Togo
Tonga

UnitedArabEmirates

2013 World Development Indicators

Last updated date 4/16/2013

2013
States and Markets

5.6 World Development Indicators:


Tax policies

Taxrevenuecollectedbycentral
government

Taxespayablebybusinesses

Numberofpayments Timetoprepare,file
andpaytaxes
%ofGDP

Profittax

Labortaxand
contributions

Othertaxes

Totaltaxrate

hours

%ofcommercial
profits

%ofcommercial
profits

%ofcommercial
profits

%ofcommercial
profits

2005

2011

2012

2012

2012

2012

2012

2012

15.5

..

71

792

6.1

18.0

38.5

62.7

Vietnam

..

..

32

872

11.6

22.6

0.3

34.5

VirginIslands(U.S.)

..

..

..

..

..

..

..

..

WestBankandGaza

..

..

39

154

16.2

0.0

0.6

16.8

Venezuela,RB

Yemen,Rep.

..

..

44

248

20.0

11.3

1.5

32.9

17.2

16.6

37

132

1.1

10.4

3.7

15.2

..

..

49

242

20.5

5.1

10.1

35.8

World

14.8

14.7

27

267

16.4

16.2

12.1

44.7

Lowincome

10.7

11.5

40

273

19.3

12.9

36.3

68.6

Middleincome

12.4

13.2

30

321

16.7

15.4

8.7

40.9

Lowermiddleincome

11.1

11.9

36

328

15.7

14.3

9.1

39.2

Uppermiddleincome

12.9

13.7

24

314

17.7

16.4

8.4

42.5

Low&middleincome

12.4

13.1

32

309

17.4

14.8

15.5

47.7

EastAsia&Pacific

10.0

10.9

28

227

17.8

10.6

7.9

36.3

Europe&CentralAsia

18.3

19.5

31

278

9.6

21.5

10.5

41.6

LatinAmerica&Caribbean

..

..

31

415

20.5

15.8

12.5

48.8

MiddleEast&NorthAfrica

18.7

16.9

25

253

15.5

19.0

6.0

40.5

9.9

10.3

30

311

17.1

8.7

14.4

40.2

SubSaharanAfrica

17.7

..

38

315

19.4

13.1

25.6

58.1

Highincome

15.3

14.6

15

169

14.2

19.6

4.0

37.8

Euroarea

18.0

17.6

12

163

12.7

28.7

3.3

44.7

Zambia
Zimbabwe

SouthAsia

MostRecentValue(MRV)ifdataforthespecifiedyearorfullperiodarenotavailable.

AbouttheData
Taxrevenue(%ofGDP)
Longdefinition
Taxrevenuereferstocompulsorytransferstothecentralgovernmentforpublicpurposes.Certaincompulsorytransferssuchasfines,penalties,andmostsocialsecurity
contributionsareexcluded.Refundsandcorrectionsoferroneouslycollectedtaxrevenuearetreatedasnegativerevenue.

Source
InternationalMonetaryFund,GovernmentFinanceStatisticsYearbookanddatafiles,andWorldBankandOECDGDPestimates.

Taxpayments(number)
Longdefinition
Taxpaymentsbybusinessesarethetotalnumberoftaxespaidbybusinesses,includingelectronicfiling.Thetaxiscountedaspaidonceayearevenifpaymentsaremore
frequent.

Source
WorldBank,DoingBusinessproject(http://www.doingbusiness.org/).
Pleaseseetheonlinetableathttp://wdi.worldbank.org/table/5.6forobservationlevelmetadata,whichcanbedownloadedinExcel.

2013 World Development Indicators

Last updated date 4/16/2013

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