Taxes and Contributions

Tax revenues and social security contributions constitute a substantial part of general government revenues. This website provides tax revenues and social security contributions since 1995. Data on both accrual (ESA 2010) and cash basis are available in downloadable xml files below.

In March 2007 new methodology of recording of taxes and social security contributions on accrual basis was endorsed by Eurostat. The previous so-called coefficient method was replaced by the time-adjusted cash method. More information on revised current methodology is contained in attached file.

File “Tax revenues” contains four sheets:
1st sheet – “cash annual” contains GG tax revenues on cash basis since 1995
2nd sheet – “accrual annual” contains annual GG tax revenues on ESA2010 basis since 1995
3rd sheet – “fines and penalties” contains revenues from fines and penalties since 1995
4th sheet – “cash monthly” contains monthly revenues from selected taxes on cash basis since 1995

File “Social contributions” contains three sheets:
1st sheet – “cash annual” contains annual data on Social and Health insurance funds’ revenues on cash basis since 1995. 
2nd sheet – “accrual annual” contains annual accrual data on revenues of Social and Health insurance funds.
3rd sheet – “cash monthly” contains monthly data on revenues of Social and Health insurance funds on cash basis since 1995.

File „VAT_Tax_returns“ contains the most important aggregate monthly and quarterly data. Based on this data it is possible to calculate expected value of cash payments of VAT according its components (VAT payments, VAT refunds and VAT on customs) and compare it with real cash payments in each month.

File „Tax_returns_tobacco_products“ contains the most important aggregate monthly data from tobacco products tax returns: tax rate,quantity and tax liability.