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Extra info for Revenue Statistics 1965-2002: 2003 Edition
Sample text
Benefit income is often adjusted for taxes normally payable in order to reduce administrative costs. 5. In the Revenue Statistics and Taxing Wages publications, the Austrian children’s tax credits are treated as cash expenditures rather than tax reductions. 6. However, both Mexico and Turkey provide targeted benefits for families with children through poverty relief programmes. 7. More details of these methods, and the effects that they have on household incomes, is provided in the special feature “Taxing Families” in the 2002 edition of Taxing Wages.
1 in the 2001 edition of Revenue Statistics, the use of accrual reporting would substantially alter the tax ratios for Norway. 2. OECD, The Welfare State in Crisis (Paris, 1981). 3. This is not strictly a true tax expenditure in the formal sense. Such tax expenditures require identification of a benchmark tax system for each country, or preferably, a common international benchmark. In practice it has not been possible to reach agreement on a common international benchmark. 4. This issue was examined in a Special Feature in the 2001 edition of Revenue Statistics.
94) that accrual accounting is the favoured option. 99, SNA 93 provides additional guidance on the implications of accrual accounting for recording tax revenues: “Equally, entries for taxes are made at the moment on which the underlying transactions or other flows occur which give rise to the liability to pay. This implies that taxes on products and imports are recorded at the times the products in question are produced, imported or sold, depending on the basis for taxation. ” Similar statements are made in ESA 95 and GFS, showing that all three documents take the same basic position on accrual accounting.