Value-added tax (VAT), Ratio of this level of government's revenue from this item to total general government revenue from this item, Percent (Central government) by country
The Fiscal Decentralization dataset includes fiscal decentralization indicators for a sample of IMF member countries. The following indicators are included in the dataset: Revenue and Expenditure Decentralization Shares; Transfer dependency and Vertical Fiscal Imbalances; Deficit and Debt; Allocation of...
What the numbers show
Value-added tax (VAT), Ratio of this level of government's revenue from this item to total general government revenue from this item, Percent (Central government) is currently reported for 70 countries. The highest value is 1 in North Macedonia; the lowest is 0.0965 in Brazil.
The median across all reporting countries is 1, and the mean is 0.9471.
The gap between the highest and lowest reporting country is a factor of about 10.
Over the past decade 10 countries rose and 10 fell. The largest increase was in Uzbekistan (up 52.7%), and the largest decrease in China (down 35.6%).
Value-added tax (VAT), Ratio of this level of government's revenue: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | North Macedonia | 1 | 2020 | up 0.0% | flat |
| 2 | Guatemala | 1 | 2020 | down 0.0% | flat |
| 3 | Netherlands | 1 | 2020 | unchanged | flat |
| 3 | Israel | 1 | 2020 | unchanged | flat |
| 3 | Italy | 1 | 2020 | unchanged | flat |
| 3 | Kazakhstan | 1 | 2020 | unchanged | flat |
| 3 | Kenya | 1 | 2020 | unchanged | flat |
| 3 | Kyrgyzstan | 1 | 2019 | unchanged | flat |
| 3 | Kiribati | 1 | 2020 | unchanged | flat |
| 3 | Lithuania | 1 | 2020 | unchanged | flat |
| 3 | Luxembourg | 1 | 2020 | unchanged | flat |
| 3 | Latvia | 1 | 2020 | unchanged | flat |
| 3 | Mexico | 1 | 2020 | unchanged | flat |
| 3 | Malta | 1 | 2020 | unchanged | flat |
| 3 | Mongolia | 1 | 2020 | unchanged | rising |
| 3 | Mauritius | 1 | 2020 | unchanged | flat |
| 3 | Armenia | 1 | 2020 | down 0.4% | flat |
| 3 | Norway | 1 | 2020 | unchanged | flat |
| 3 | Peru | 1 | 2020 | unchanged | flat |
| 3 | Poland | 1 | 2020 | unchanged | flat |
| 3 | Paraguay | 1 | 2020 | unchanged | flat |
| 3 | Romania | 1 | 2020 | unchanged | flat |
| 3 | Rwanda | 1 | 2020 | unchanged | flat |
| 3 | El Salvador | 1 | 2020 | unchanged | flat |
| 3 | Serbia | 1 | 2020 | unchanged | flat |
| 3 | Slovakia | 1 | 2020 | unchanged | flat |
| 3 | Slovenia | 1 | 2020 | unchanged | flat |
| 3 | Sweden | 1 | 2020 | unchanged | flat |
| 3 | Turkey | 1 | 2020 | unchanged | flat |
| 3 | Uganda | 1 | 2020 | unchanged | flat |
| 3 | Ukraine | 1 | 2020 | unchanged | flat |
| 3 | South Africa | 1 | 2020 | unchanged | flat |
| 3 | Cyprus | 1 | 2020 | unchanged | flat |
| 3 | Albania | 1 | 2020 | unchanged | flat |
| 3 | Australia | 1 | 2020 | unchanged | flat |
| 3 | Austria | 1 | 2020 | unchanged | flat |
| 3 | Belgium | 1 | 2020 | unchanged | flat |
| 3 | Bulgaria | 1 | 2020 | unchanged | flat |
| 3 | Switzerland | 1 | 2020 | unchanged | flat |
| 3 | Chile | 1 | 2020 | unchanged | flat |
| 3 | Cape Verde | 1 | 2016 | unchanged | flat |
| 3 | Iceland | 1 | 2020 | unchanged | flat |
| 3 | Denmark | 1 | 2020 | unchanged | flat |
| 3 | Estonia | 1 | 2020 | unchanged | flat |
| 3 | Finland | 1 | 2020 | unchanged | flat |
| 3 | Ireland | 1 | 2020 | unchanged | flat |
| 3 | Indonesia | 1 | 2020 | unchanged | flat |
| 3 | United Kingdom | 1 | 2020 | unchanged | flat |
| 3 | Hungary | 1 | 2020 | unchanged | flat |
| 3 | Croatia | 1 | 2020 | unchanged | flat |
| 3 | Georgia | 1 | 2020 | unchanged | flat |
| 3 | Honduras | 1 | 2015 | unchanged | flat |
| 3 | Greece | 1 | 2020 | unchanged | flat |
| 54 | Russia | 1 | 2020 | up 0.0% | flat |
| 55 | Moldova | 0.9958 | 2020 | up 0.0% | rising |
| 56 | Colombia | 0.9936 | 2020 | up 0.6% | flat |
| 57 | Azerbaijan | 0.9934 | 2019 | up 1.4% | flat |
| 58 | Uzbekistan | 0.9594 | 2020 | up 52.7% | rising |
| 59 | Portugal | 0.9055 | 2020 | down 1.6% | flat |
| 60 | Thailand | 0.8975 | 2020 | up 0.6% | flat |
| 61 | Bosnia and Herzegovina | 0.8967 | 2020 | down 0.2% | flat |
| 62 | Spain | 0.892 | 2020 | up 0.7% | flat |
| 63 | South Korea | 0.8109 | 2020 | down 14.8% | falling |
| 64 | Japan | 0.7945 | 2020 | up 0.4% | falling |
| 65 | Belarus | 0.7575 | 2020 | up 4.3% | rising |
| 66 | France | 0.694 | 2020 | down 25.8% | falling |
| 67 | Czechia | 0.675 | 2020 | down 3.1% | falling |
| 68 | China | 0.5019 | 2020 | down 35.6% | falling |
| 69 | Germany | 0.4308 | 2020 | down 19.2% | falling |
| 70 | Brazil | 0.0965 | 2020 | down 20.9% | falling |
About this data
The Fiscal Decentralization dataset includes fiscal decentralization indicators for a sample of IMF member countries. The following indicators are included in the dataset: Revenue and Expenditure Decentralization Shares; Transfer dependency and Vertical Fiscal Imbalances; Deficit and Debt; Allocation of expenditure (economic classification); Allocation of expenditure (functional classification); Allocation of non-Tax Revenues; and Allocation of Taxes.