Uruguay | Taxes on income, profits and capital gains (current LCU)
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
Eastern Republic of Uruguay
Records
63
Source
Uruguay | Taxes on income, profits and capital gains (current LCU)
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972 13000
1973 39000
1974 72000
1975 107000
1976 193000
1977 371000
1978 560000
1979 1018000
1980 2231000
1981 2127000
1982 1592000
1983 3339000
1984 3599000
1985 8616000
1986 18086000
1987 30706000
1988 56516000
1989 83000000
1990 175000000
1991 337000000
1992 716000000
1993 1281000000
1994 1809000000
1995 3211000000
1996 5991000000
1997 7154000000
1998 8891000000
1999 9945000000
2000 10194000000
2001 5311217475
2002 5185783235
2003 5407572781
2004 9650566522
2005 11969122550
2006 14429516761
2007 18682613646
2008 33681887395
2009 37338844266.861
2010 43604967875.336
2011 48271500000
2012 55019800000
2013 68397100000
2014 72164100000
2015 82996100000
2016 177916100000
2017 123644800000
2018 138307400000
2019 147428500917.89
2020 156046137921.55
2021
2022
Uruguay | Taxes on income, profits and capital gains (current LCU)
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
Eastern Republic of Uruguay
Records
63
Source