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Taxes on goods and services [1]

['Esteban Ortiz-Ospina', 'Max Roser']

Date: 2025-05

The variable Taxes captures tax collected regardless of sources (i.e., unless otherwise defined, this includes resource-based taxes). These follow the definition of taxes found in both the IMF’ Government Finance Statistics Manual (GFSM) and OECD Revenue Statistics Interpretive Guide as ‘compulsory, unrequited …’ payments to the government (IMF 2014; OECD 2020).

Indirect taxes comprise the sum of taxes on goods and services, international trade and transactions, and other taxes. The position displayed in Indirect may exceed the sum of mentioned sub-components due to unallocated revenue not classified in any of these categories. Note that the component of indirect taxes from natural resources is only non-zero in a small number of cases.

The majority of taxes on goods and services is comprised of sales taxes, value-added taxes (VAT) and excise duties. The OECD’s Revenue Statistics classes taxes on international trade and transactions under taxes on goods and services; thus for the GRD it is stripped out and reallocated . Note that the total of ‘Taxes on Goods and Services’ may be greater than the sum of the subcomponents due to unallocated residual revenues. Note also that, historically, a large number of countries classed VAT and Excise duty collected on imports as trade taxes. Both the IMF and OECD classify these as taxes on goods and services, and thus fall in this category. In the GRD, where it has not been possible to make this correction—primarily where historical Article IV data is involved—a note has been added to the relevant observations.

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[1] Url: https://ourworldindata.org/grapher/taxes-on-goods-and-services-gdp?tab=chart

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