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
1972 7.15928651
1973 8.01796023
1974 7.41832797
1975 7.02184241
1976 6.86400165
1977 7.00113282
1978 7.15765994
1979 6.38619447
1980 6.72868417
1981 6.07395207
1982 5.94934904
1983 8.72425601
1984 8.87576038
1985 7.73451074
1986 7.9261809
1987 7.97884662
1988 5.56506685
1989 5.11675505
1990 7.55387873
1991 6.41080281
1992 8.68468326
1993 8.48125254
1994 8.04411265
1995 8.45945986
1996 10.45505217
1997 10.46168467
1998 10.67737755
1999 10.71367551
2000 10.84476831
2001 11.14678695
2002
2003
2004 10.36369318
2005 10.53370893
2006 10.74377632
2007 11.32272353
2008 11.04392203
2009 9.13271016
2010 8.87772685
2011 9.13952483
2012 8.8984056
2013 8.86954715
2014 8.5311789
2015 8.53128986
2016 8.51768035
2017 8.08467718
2018 7.804521
2019 7.85379174
2020 7.54861961
2021 8.53340379
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