Iran, Islamic Rep. | Taxes on income, profits and capital gains (% of total taxes)

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 total taxes)
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
23.64990689 1972
25 1973
31.30537507 1974
43.18810512 1975
40.22038567 1976
37.27000428 1977
43.19114028 1978
39.68046097 1979
15.89347079 1980
43.64867272 1981
31.22222222 1982
28.20170109 1983
29.5625 1984
34.32294813 1985
39.74583295 1986
39.25570228 1987
40.50579734 1988
31.33419955 1989
31.0010866 1990
30.23354052 1991
32.40510425 1992
58.18891872 1993
58.08775377 1994
42.41733181 1995
39.33640467 1996
32.46486755 1997
39.11720437 1998
39.28102896 1999
49.63571116 2000
50.06576861 2001
45.35170989 2002
45.24389266 2003
44.88793897 2004
59.07534433 2005
60.61181728 2006
61.61629362 2007
66.25680037 2008
66.72191949 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 total taxes)

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