Types of tax revenues in developing countries

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.