Sustainable Development Goals - 17 Goals to Transform our World
Partnerships for the goals - Goal 17

Strengthen the means of implementation and revitalize the Global Partnership for Sustainable Development

Indicator 17.1.2: Proportion of domestic budget funded by domestic taxes

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Proportion of domestic budget funded by domestic taxes

This table provides metadata for the actual indicator available from US statistics closest to the corresponding global SDG indicator. Please note that even when the global SDG indicator is fully available from US statistics, this table should be consulted for information on national methodology and other US-specific metadata information.

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Comments and limitations Data Source being reviewed (Kali Kong, July 2018)
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This table provides information on metadata for SDG indicators as defined by the UN Statistical Commission. Complete global metadata is provided by the UN Statistics Division.

Indicator name Proportion of domestic budget funded by domestic taxes
Target name Strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection.
Global indicator description Tax burden: Revenue in the form of taxes as defined under government finance statistics (GFS) code 11 as a share of total revenue. In GFS, taxes are classified into six major categories: (i) taxes on income, profits, and capital gains; (ii) taxes on payroll and workforce; (iii) taxes on property; (iv) taxes on goods and services; (v) taxes on international trade and transactions; and (vi) other taxes. (Source: IMF, Government Finance Statistics Manual 2014 (GFSM 2014), Table 4A.1, assessed Dec 28 2015) Concepts Tax burden concept may be disaggregated into the complementary concepts of: "direct taxes" or taxes that take into account individual circumstances of taxpayers (e.g., taxes on individual and corporate income), which can be calculated from the following detailed GFS revenue classifications: 111 Taxes on income, profits, and capital gains+1131 Recurrent taxes on immovable property+1132 Recurrent taxes on net wealth+1136 Other recurrent taxes on property; and "indirect taxes" or taxes that do not take into account individual circumstances of taxpayers (e.g., taxes imposed on goods and services), which can be calculated from the following detailed GFS revenue classifications 112 Taxes on payroll and workforce+114 Taxes on goods and services+115 Taxes on international trade and transactions+116 Other taxes. Tax burden is directly related to the wider concept of fiscal burden, which can be derived from combining two GFSM 2014 revenue codes: code 11 Taxes plus code 12, Social Contributions or, alternatively 11+121+122. These concepts can also be found in the 2008 System of National Accounts (2008 SNA). The coverage, timing, and valuation of tax revenue in GFSM 2014 and the 2008 SNA are identical, but the classification systems differ. The 2008 SNA classifies taxes according to their role in economic activities'namely: (i) taxes on production and imports (D2); (ii) current taxes on income, wealth, etc. (D5); and (iii) capital taxes (D91). The result is that some categories of taxes in GFS need to be allocated between two of the SNA tax categories according to whether they are payable by producers or final consumers, or whether they are current or capital taxes. A detailed description of the linkages between the GFS and the 2008 SNA categories of taxes is provided in Appendix 7 of the GFSM 2014.
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