Iran, Islamic Rep. | Taxes on income, profits and capital gains (% of revenue)
Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation. 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
Islamic Republic of Iran
Records
63
Source
Iran, Islamic Rep. | Taxes on income, profits and capital gains (% of revenue)
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
7.88819876 1972
7.18367347 1973
3.71382524 1974
7.67764937 1975
7.70164055 1976
7.94381869 1977
12.12435233 1978
8.50884583 1979
3.88111888 1980
12.74382315 1981
7.28977504 1982
7.75268889 1983
9.49544968 1984
13.41903701 1985
21.39599445 1986
18.23032813 1987
18.15135542 1988
11.96344648 1989
9.91688076 1990
11.95418754 1991
13.05311176 1992
10.87095303 1993
11.46291031 1994
11.59859249 1995
13.6884038 1996
15.33761255 1997
19.52187332 1998
14.54613156 1999
13.45088166 2000
13.10771117 2001
9.44008429 2002
9.7795045 2003
9.44525166 2004
12.71989068 2005
12.58082536 2006
12.85510746 2007
15.53338499 2008
19.34770512 2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
Iran, Islamic Rep. | Taxes on income, profits and capital gains (% of revenue)
Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation. 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
Islamic Republic of Iran
Records
63
Source