Uruguay | 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
Eastern Republic of Uruguay
Records
63
Source
Uruguay | Taxes on income, profits and capital gains (% of total taxes)
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
8.17610063 1972
10.98591549 1973
12.60945709 1974
11.05371901 1975
10.26595745 1976
12.24422442 1977
11.816839 1978
12.51844565 1979
15.28919956 1980
10.65577877 1981
8.93930035 1982
12.5895483 1983
9.57206309 1984
11.28531573 1985
12.11646167 1986
11.5753324 1987
12.63605062 1988
10.89539112 1989
9.93189557 1990
8.87542797 1991
10.6611078 1992
11.17411026 1993
10.78261906 1994
15.5270793 1995
21.11216831 1996
18.83722155 1997
19.69344585 1998
23.93444201 1999
25.11332282 2000
12.46628092 2001
11.36378723 2002
9.24931724 2003
13.7651371 2004
15.73534205 2005
16.12253009 2006
18.4683546 2007
29.02469036 2008
27.91174708 2009
28.5715297 2010
27.27958771 2011
28.07484256 2012
30.48397372 2013
29.22126277 2014
30.7997665 2015
47.21925267 2016
36.69103837 2017
37.59268561 2018
37.6187742 2019
37.37877304 2020
2021
2022

Uruguay | 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
Eastern Republic of Uruguay
Records
63
Source