Costa Rica | Taxes on goods and services (% value added of industry and services)
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 (% value added of industry and services)
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
7.15928651 1972
8.01796023 1973
7.41832797 1974
7.02184241 1975
6.86400165 1976
7.00113282 1977
7.15765994 1978
6.38619447 1979
6.72868417 1980
6.07395207 1981
5.94934904 1982
8.72425601 1983
8.87576038 1984
7.73451074 1985
7.9261809 1986
7.97884662 1987
5.56506685 1988
5.11675505 1989
7.55387873 1990
6.41080281 1991
8.68468326 1992
8.48125254 1993
8.04411265 1994
8.45945986 1995
10.45505217 1996
10.46168467 1997
10.67737755 1998
10.71367551 1999
10.84476831 2000
11.14678695 2001
2002
2003
10.36369318 2004
10.53370893 2005
10.74377632 2006
11.32272353 2007
11.04392203 2008
9.13271016 2009
8.87772685 2010
9.13952483 2011
8.8984056 2012
8.86954715 2013
8.5311789 2014
8.53128986 2015
8.51768035 2016
8.08467718 2017
7.804521 2018
7.85379174 2019
7.54861961 2020
8.53340379 2021
2022
Costa Rica | Taxes on goods and services (% value added of industry and services)
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