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Tax revenue is the income that is collected by governments through taxation. Taxation is the primary source of government revenue. Revenue may be extracted from sources such as individuals, public enterprises, trade, royalties on natural resources and/or foreign aid. An inefficient collection of taxes is greater in countries characterized by poverty, a large agricultural sector and large amounts of foreign aid.[1]
Just as there are different types of tax, the form in which tax revenue is collected also differs; furthermore, the agency that collects the tax may not be part of central government, but may be a third party licensed to collect tax which they themselves will use. For example, in the UK, the Driver and Vehicle Licensing Agency (DVLA) collects vehicle excise duty, which is then passed onto HM Treasury.[2]
Tax revenues on purchases come in two forms: "tax" itself is a percentage of the price added to the purchase (such as sales tax in U.S. states, or VAT in the UK), while "duties" are a fixed amount added to the purchase price (e.g., for cigarettes).[3] In order to calculate the total tax raised from these sales, we must work out the effective tax rate multiplied by the quantity supplied.
^Brautigam, Deborah (2002). "Building Leviathan: Revenue, State Capacity, and Governance" (PDF). Institute of Development Studies. 33.
^Sion Barry, "DVLA sets pace for public sector", Wales Online, Retrieved 21 November 2013
^"Taxes, Duties, Imposts and Excises", Duke University, Retrieved 21 November 2013
Taxrevenue is the income that is collected by governments through taxation. Taxation is the primary source of government revenue. Revenue may be extracted...
Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and...
depreciation and amortization, interest, and taxes for an accounting period. It is computed as the residual of all revenues and gains less all expenses and losses...
and sometimes non-taxrevenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying...
A revenue stamp, tax stamp, duty stamp or fiscal stamp is a (usually) adhesive label used to designate collected taxes or fees on documents, tobacco, alcoholic...
revenue through own taxes, central taxes, non-taxes and central grants. For most states, own taxes form the largest part of the total state revenue....
The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title...
Corporate tax haven List of countries by social welfare spending List of countries by taxrevenue as percentage of GDP List of countries by inheritance tax rates...
existing Inland Revenue powers in relation to matters within the remit of the old Inland Revenue (such as income tax, stamp duty and tax credits) and existing...
manner in the Internal Revenue Code and tax regulations issued by the Department of Treasury and the Internal Revenue Service. Taxable income is gross income...
in 1972, an economic model of tax evasion. This model deals with the evasion of income tax, the main source of taxrevenue in developed countries. According...
amnesty but do not take it. Tax amnesty is one of voluntary compliance strategies to increase tax base and taxrevenue. Tax amnesty is different from other...
company's operations. Sales revenue is income received from selling goods or services over a period of time. Taxrevenue is income that a government receives...
collects intelligence on tax evasion and administers tax laws for the Government of Pakistan and acts as the central revenue collection agency of Pakistan...
a table of the total federal taxrevenue by state, federal district, and territory collected by the U.S. Internal Revenue Service. Gross Collections indicates...
The Global Revenue Statistics Database presents a roster of countries that have documented instances of revenue collected from wealth taxes (the data is...
Government revenue or national revenue is money received by a government from taxes and non-tax sources to enable it, assuming full resource employment...
A Pigouvian tax (also spelled Pigovian tax) is a tax on any market activity that generates negative externalities (i.e., external costs incurred by third...
increased as a share of federal revenue since the 1950s, while corporate income taxes have fallen as a share of revenue. (Corporate profits have not fallen...
sometimes proposed to be revenue-neutral, for example in revenue neutrality of the FairTax, meaning they ought not result in more tax or less being collected...
International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property...
An indirect tax (such as a sales tax, per unit tax, value-added tax [VAT], excise tax, consumption tax, or tariff) is a tax that is levied upon goods...
concept of tax incidence (as opposed to the magnitude of the tax) is that the tax incidence or tax burden does not depend on where the revenue is collected...
improve tax administration while introducing new tax systems has led to widespread tax evasion and lower taxrevenues. It is important to keep tax rules...
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