Costa Rica | Taxes on goods and services (% of revenue)
Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies. Limitations and exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries. Statistical concept and methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.
Publisher
The World Bank
Origin
Republic of Costa Rica
Records
63
Source
Costa Rica | Taxes on goods and services (% of revenue)
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972 37.3015873
1973 40.12345679
1974 32.24489796
1975 31.02310231
1976 30.95890411
1977 32.80182232
1978 29.91304348
1979 28.48101266
1980 31.0298103
1981 26.20215898
1982 25.71931885
1983 31.3055852
1984 31.33589885
1985 30.28529627
1986 28.33577713
1987 26.54109589
1988 18.20565435
1989 17.33615222
1990 27.55592378
1991 27.86118632
1992 35.20557677
1993 33.3153406
1994 32.27566756
1995 32.44969584
1996 39.7787092
1997 39.39270463
1998 40.09625914
1999 38.62252242
2000 39.62097455
2001 39.86305126
2002
2003
2004 38.04559211
2005 37.81557267
2006 37.15126979
2007 38.3532831
2008 37.44949963
2009 32.83422408
2010 33.04217349
2011 33.57289366
2012 32.84557902
2013 32.65291864
2014 32.12973784
2015 30.67435121
2016 29.68778434
2017 30.38478869
2018 26.91447318
2019 27.12827981
2020 27.1953061
2021 28.4656309
2022
Costa Rica | Taxes on goods and services (% of revenue)
Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies. Limitations and exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries. Statistical concept and methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.
Publisher
The World Bank
Origin
Republic of Costa Rica
Records
63
Source