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
13000 1972
39000 1973
72000 1974
107000 1975
193000 1976
371000 1977
560000 1978
1018000 1979
2231000 1980
2127000 1981
1592000 1982
3339000 1983
3599000 1984
8616000 1985
18086000 1986
30706000 1987
56516000 1988
83000000 1989
175000000 1990
337000000 1991
716000000 1992
1281000000 1993
1809000000 1994
3211000000 1995
5991000000 1996
7154000000 1997
8891000000 1998
9945000000 1999
10194000000 2000
5311217475 2001
5185783235 2002
5407572781 2003
9650566522 2004
11969122550 2005
14429516761 2006
18682613646 2007
33681887395 2008
37338844266.861 2009
43604967875.336 2010
48271500000 2011
55019800000 2012
68397100000 2013
72164100000 2014
82996100000 2015
177916100000 2016
123644800000 2017
138307400000 2018
147428500917.89 2019
156046137921.55 2020
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