Types of tax revenues in developing countries
收藏DataCite Commons2026-03-26 更新2026-05-04 收录
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资源简介：
The dataset presents the division of tax revenue sources in selected countries, comparing data from 1986 and 1996. It is observed that developing countries are characterized by a significant dependence on indirect taxes, particularly on trade and consumption taxes. This contrasts with the situation in countries belonging to the OECD, where direct taxes, especially personal income tax, play a relatively greater role. In addition, in developed economies, it is necessary to emphasize the important role of social security revenues; in 1996 they accounted for 10% of GDP, which was almost ten times the value recorded in developing countries.
提供机构：
Gdańsk University of Technology
创建时间：
2025-06-23
