Other taxes payable by businesses (% of commercial profits)
2005 - 2018 - IC.TAX.OTHR.CP.ZS (Source database: World Development Indicators)
Overview
Series unique ID
IC.TAX.OTHR.CP.ZS
Series Name
Other taxes payable by businesses (% of commercial profits)
Database ID
WLD_2019_WDI_v01_M
Periodicity of data
Annual
Definition long
Other taxes payable by businesses include the amounts paid for property taxes, turnover taxes, and other small taxes such as municipal fees and vehicle and fuel taxes.
Limitations and exceptions
To make the data comparable across countries, several assumptions are made about businesses. The main assumptions are that they are limited liability companies, they operate in the country's most populous city, they are domestically owned, they perform general industrial or commercial activities, and they have certain levels of start-up capital, employees, and turnover.
The Doing Business methodology on business taxes is consistent with the Total Tax Contribution framework developed by PricewaterhouseCoopers (now PwC), which measures the taxes that are borne by companies and that affect their income statements. However, PwC bases its calculation on data from the largest companies in the economy, while Doing Business focuses on a standardized medium-size company.
The Doing Business methodology on business taxes is consistent with the Total Tax Contribution framework developed by PricewaterhouseCoopers (now PwC), which measures the taxes that are borne by companies and that affect their income statements. However, PwC bases its calculation on data from the largest companies in the economy, while Doing Business focuses on a standardized medium-size company.
Relevance
Low ratios of tax revenue to GDP may reflect weak administration and large-scale tax avoidance or evasion. Low ratios may also reflect a sizable parallel economy with unrecorded and undisclosed incomes. Tax revenue ratios tend to rise with income, with higher income countries relying on taxes to finance a much broader range of social services and social security than lower income countries are able to. The total tax rate payable by businesses provides a comprehensive measure of the cost of all the taxes a business bears. It differs from the statutory tax rate, which is the factor applied to the tax base. In computing business tax rates, actual tax payable is divided by commercial profit.
Taxes are the main source of revenue for most governments. The sources of tax revenue and their relative contributions are determined by government policy choices about where and how to impose taxes and by changes in the structure of the economy. Tax policy may reflect concerns about distributional effects, economic efficiency (including corrections for externalities), and the practical problems of administering a tax system. There is no ideal level of taxation. But taxes influence incentives and thus the behavior of economic actors and the economy's competitiveness.
Taxes are the main source of revenue for most governments. The sources of tax revenue and their relative contributions are determined by government policy choices about where and how to impose taxes and by changes in the structure of the economy. Tax policy may reflect concerns about distributional effects, economic efficiency (including corrections for externalities), and the practical problems of administering a tax system. There is no ideal level of taxation. But taxes influence incentives and thus the behavior of economic actors and the economy's competitiveness.
Aggregation method
Unweighted average
Notes
Compliance with international resolution
API documentation
Description
See the Developer Information webpage for detailed documentation of the API
Documentation Link
https://datahelpdesk.worldbank.org/knowledgebase/topics/125589-developer-information
Series links
Series links
| Link type | Description | Link | Format |
|---|---|---|---|
| API | Data in JSON | https://api.worldbank.org/v2/countries/all/indicators/IC.TAX.OTHR.CP.ZS?date=2005:2018&format=json | json |
| API | Data in XML | https://api.worldbank.org/v2/countries/all/indicators/IC.TAX.OTHR.CP.ZS?date=2005:2018 | XML |
| API | Metadata in JSON | https://api.worldbank.org/v2/sources/2/indicator/ic.tax.othr.cp.zs/metadata?format=json | json |
| API | Metadata in XML | https://api.worldbank.org/v2/sources/2/indicator/ic.tax.othr.cp.zs/metadata | XML |
Geographic information
Geographic locations
| Location name | Location code |
|---|---|
| Afghanistan | AFG |
| Angola | AGO |
| Albania | ALB |
| Arab World | ARB |
| United Arab Emirates | ARE |
| Argentina | ARG |
| Armenia | ARM |
| Antigua and Barbuda | ATG |
| Australia | AUS |
| Austria | AUT |
| Azerbaijan | AZE |
| Burundi | BDI |
| Belgium | BEL |
| Benin | BEN |
| Burkina Faso | BFA |
| Bangladesh | BGD |
| Bulgaria | BGR |
| Bahrain | BHR |
| Bahamas, The | BHS |
| Bosnia and Herzegovina | BIH |
| Belarus | BLR |
| Belize | BLZ |
| Bolivia | BOL |
| Brazil | BRA |
| Barbados | BRB |
| Brunei Darussalam | BRN |
| Bhutan | BTN |
| Botswana | BWA |
| Central African Republic | CAF |
| Canada | CAN |
| Central Europe and the Baltics | CEB |
| Switzerland | CHE |
| Chile | CHL |
| China | CHN |
| Côte d'Ivoire | CIV |
| Cameroon | CMR |
| Congo, Dem. Rep. | COD |
| Congo, Rep. | COG |
| Colombia | COL |
| Comoros | COM |
| Cabo Verde | CPV |
| Costa Rica | CRI |
| Caribbean small states | CSS |
| Cyprus | CYP |
| Czech Republic | CZE |
| Germany | DEU |
| Djibouti | DJI |
| Dominica | DMA |
| Denmark | DNK |
| Dominican Republic | DOM |
| Algeria | DZA |
| East Asia & Pacific (excluding high income) | EAP |
| Early-demographic dividend | EAR |
| East Asia & Pacific | EAS |
| Europe & Central Asia (excluding high income) | ECA |
| Europe & Central Asia | ECS |
| Ecuador | ECU |
| Egypt, Arab Rep. | EGY |
| Euro area | EMU |
| Eritrea | ERI |
| Spain | ESP |
| Estonia | EST |
| Ethiopia | ETH |
| European Union | EUU |
| Fragile and conflict affected situations | FCS |
| Finland | FIN |
| Fiji | FJI |
| France | FRA |
| Micronesia, Fed. Sts. | FSM |
| Gabon | GAB |
| United Kingdom | GBR |
| Georgia | GEO |
| Ghana | GHA |
| Guinea | GIN |
| Gambia, The | GMB |
| Guinea-Bissau | GNB |
| Equatorial Guinea | GNQ |
| Greece | GRC |
| Grenada | GRD |
| Guatemala | GTM |
| Guyana | GUY |
| High income | HIC |
| Hong Kong SAR, China | HKG |
| Honduras | HND |
| Heavily indebted poor countries (HIPC) | HPC |
| Croatia | HRV |
| Haiti | HTI |
| Hungary | HUN |
| IBRD only | IBD |
| IDA & IBRD total | IBT |
| IDA total | IDA |
| IDA blend | IDB |
| Indonesia | IDN |
| IDA only | IDX |
| India | IND |
| Ireland | IRL |
| Iran, Islamic Rep. | IRN |
| Iraq | IRQ |
| Iceland | ISL |
| Israel | ISR |
| Italy | ITA |
| Jamaica | JAM |
| Jordan | JOR |
| Japan | JPN |
| Kazakhstan | KAZ |
| Kenya | KEN |
| Kyrgyz Republic | KGZ |
| Cambodia | KHM |
| Kiribati | KIR |
| St. Kitts and Nevis | KNA |
| Korea, Rep. | KOR |
| Kuwait | KWT |
| Latin America & Caribbean (excluding high income) | LAC |
| Lao PDR | LAO |
| Lebanon | LBN |
| Liberia | LBR |
| Libya | LBY |
| St. Lucia | LCA |
| Latin America & Caribbean | LCN |
| Least developed countries: UN classification | LDC |
| Low income | LIC |
| Sri Lanka | LKA |
| Lower middle income | LMC |
| Low & middle income | LMY |
| Lesotho | LSO |
| Late-demographic dividend | LTE |
| Lithuania | LTU |
| Luxembourg | LUX |
| Latvia | LVA |
| Morocco | MAR |
| Moldova | MDA |
| Madagascar | MDG |
| Maldives | MDV |
| Middle East & North Africa | MEA |
| Mexico | MEX |
| Marshall Islands | MHL |
| Middle income | MIC |
| Macedonia, FYR | MKD |
| Mali | MLI |
| Malta | MLT |
| Myanmar | MMR |
| Middle East & North Africa (excluding high income) | MNA |
| Montenegro | MNE |
| Mongolia | MNG |
| Mozambique | MOZ |
| Mauritania | MRT |
| Mauritius | MUS |
| Malawi | MWI |
| Malaysia | MYS |
| North America | NAC |
| Namibia | NAM |
| Niger | NER |
| Nigeria | NGA |
| Nicaragua | NIC |
| Netherlands | NLD |
| Norway | NOR |
| Nepal | NPL |
| New Zealand | NZL |
| OECD members | OED |
| Oman | OMN |
| Other small states | OSS |
| Pakistan | PAK |
| Panama | PAN |
| Peru | PER |
| Philippines | PHL |
| Palau | PLW |
| Papua New Guinea | PNG |
| Poland | POL |
| Pre-demographic dividend | PRE |
| Puerto Rico | PRI |
| Portugal | PRT |
| Paraguay | PRY |
| West Bank and Gaza | PSE |
| Pacific island small states | PSS |
| Post-demographic dividend | PST |
| Qatar | QAT |
| Romania | ROU |
| Russian Federation | RUS |
| Rwanda | RWA |
| South Asia | SAS |
| Saudi Arabia | SAU |
| Sudan | SDN |
| Senegal | SEN |
| Singapore | SGP |
| Solomon Islands | SLB |
| Sierra Leone | SLE |
| El Salvador | SLV |
| San Marino | SMR |
| Serbia | SRB |
| Sub-Saharan Africa (excluding high income) | SSA |
| South Sudan | SSD |
| Sub-Saharan Africa | SSF |
| Small states | SST |
| São Tomé and Principe | STP |
| Suriname | SUR |
| Slovak Republic | SVK |
| Slovenia | SVN |
| Sweden | SWE |
| Swaziland | SWZ |
| Seychelles | SYC |
| Syrian Arab Republic | SYR |
| Chad | TCD |
| East Asia & Pacific (IDA & IBRD) | TEA |
| Europe & Central Asia (IDA & IBRD) | TEC |
| Togo | TGO |
| Thailand | THA |
| Tajikistan | TJK |
| Latin America & Caribbean (IDA & IBRD) | TLA |
| Timor-Leste | TLS |
| Middle East & North Africa (IDA & IBRD) | TMN |
| Tonga | TON |
| South Asia (IDA & IBRD) | TSA |
| Sub-Saharan Africa (IDA & IBRD) | TSS |
| Trinidad and Tobago | TTO |
| Tunisia | TUN |
| Turkey | TUR |
| Tanzania | TZA |
| Uganda | UGA |
| Ukraine | UKR |
| Upper middle income | UMC |
| Uruguay | URY |
| United States | USA |
| Uzbekistan | UZB |
| St. Vincent and the Grenadines | VCT |
| Venezuela, RB | VEN |
| Vietnam | VNM |
| Vanuatu | VUT |
| World | WLD |
| Samoa | WSM |
| Kosovo | XKX |
| Yemen, Rep. | YEM |
| South Africa | ZAF |
| Zambia | ZMB |
| Zimbabwe | ZWE |