Details of Tax Revenue - Estonia methods, notes and classification

more Explanatory Notes

• • Tax
    • Total tax revenue
      • 00 Total tax revenue
      • 01 Total tax revenue exclusive of taxes collected for the EU
    • 02 1000 Taxes on income, profits and capital gains
    • 03 1100 Of individuals
    • 04 1110 On income and profits
    • 05 1120 On capital gains
    • 06 1200 Corporate
    • 07 1210 On profits
    • 08 1220 On capital gains
    • 09 1300 Unallocable between 1100 and 1200
    • 0a 2000 Social security contributions
    • 0b 2100 Employees
    • 0c 2110 On a payroll basis
    • 0d 2120 On an income tax basis
    • 0e 2200 Employers
    • 0f 2210 On a payroll basis of employers SSC
    • 0g 2220 On an income tax basis of employers SSC
    • 0h 2300 Selfemployed or nonemployed
    • 0i 2310 On a payroll basis of self/non-employed SSC
    • 0j 2320 On an income tax basis of self/non-employed SSC
    • 0k 2400 Unallocable between 2100, 2200 and 2300
    • 0l 3000 Taxes on payroll and workforce
    • 0m 4000 Taxes on property
    • 4100 Recurrent taxes on immovable property
      • 0n 4100 Recurrent taxes on immovable property
      • 0o Land tax
    • 0p 4200 Recurrent taxes on net wealth
    • 0q 4300 Estate, inheritance and gift taxes
    • 0r 4400 Taxes on financial and capital transactions
    • 0s 4500 Nonrecurrent taxes
    • 0t 4600 Other recurrent taxes on property
    • 0u 5000 Taxes on goods and services
    • 0v 5100 Taxes on production, sale, transfer, etc
    • 0w 5110 General taxes
    • 0x 5111 Value added taxes
    • 0y 5112 Sales tax
    • 0z 5113 Other
    • 10 5120 Taxes on specific goods and services
    • 5121 Excises
      • 11 5121 Excises
      • 12 Alcohol
      • 13 Tobacco
      • 14 Fuel
      • 15 Motor vehicle
      • 16 Package
      • 17 Fur
      • 18 Electricity
    • 19 5122 Profits of fiscal monopolies
    • 1a 5123 Customs and import duties
    • 1b 5124 Taxes on exports
    • 1c 5125 Taxes on investment goods
    • 5126 Taxes on specific services
      • 1d 5126 Taxes on specific services
      • 1e Gambling tax
      • 1f Advertising tax
      • 1g Postal service payment
      • 1h Liquid fuel stockpiling fee
      • 1i Contributions to the Guarantee Fund
    • 1j 5127 Other taxes on internat. trade and transactions
    • 1k 5128 Other taxes
    • 1l 5130 Unallocable between 5110 and 5120
    • 1m 5200 Taxes on use of goods and perform activities
    • 5210 Recurrent taxes
      • 1n 5210 Recurrent taxes
      • 1o Car registration fee
      • 1p Heavy vehicle tax
    • 5213 Paid in respect of other goods
      • 1q 5213 Paid in respect of other goods
      • 1r Business and professional licenses
      • 1s Pollution fee
      • 1t Specific use of water
      • 1u Fees for closure of roads, streets and squares
      • 1v Fishing fees
      • 1w Tax on motor vehicle
      • 1x Boat tax
      • 1y Animal tax
    • 5220 Nonrecurrent taxes
      • 1z 5220 Nonrecurrent taxes
      • 20 Revenue from the sale of emission permits
    • 21 5300 Unallocable between 5100 and 5200
    • 22 6000 Other taxes
    • 23 6100 Paid solely by business
    • 6200 Other
      • 24 6200 Other
      • 25 Other taxes
    • 26 Customs duties collected for the EU
    • 27 SRF Contributions collected for the EU
    • 28 Total tax revenue on cash basis
    • 29 Total tax revenue on accrual basis
    • 2a Additional taxes included in National Accounts
    • 2b Taxes excluded from National Accounts
    • 2c Difference in treatment of tax credits
    • 2d Capital transfer for uncollected revenue
    • 2e Voluntary social security contributions
    • 2f Miscellaneous differences
    • 2g National Accounts: Taxes and actual social contributions
    • 2h Imputed social contributions
    • 2i National Accounts: Taxes and all social contributions
    • 2j Total Supranational revenues
  • Government
    • 0 Supranational
    • 1 Federal or Central government
    • 2 Local government
    • 3 Social Security Funds
    • 4 Total