Tax on corporate income

The database is designed to track developments in energy taxation and carbon pricing across a broad set of countries. Carbon pricing instruments, i.e. carbon taxes and emissions trading systems, as well as energy taxes and subsidies, are detailed by country, sector and energy product. The use of a common methodology ensures comparability across countries. Summary indicators facilitate cross-country and cross-sector comparisons, helping policy makers keep track of progress made and identify opportunities for reform.

The MAP statistics form part of the BEPS Action 14 Minimum Standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms. The statistics provide an objective and global frame of reference, as well as a country-specific view, which together allow measurement of progress but also show where further work is needed.

In line with the OECD/G20 tax certainty agenda, which promotes dispute prevention, APA Statistics are a new metric designed to provide a clearer, more accurate view of a jurisdiction’s dispute prevention and resolution efforts, enhancing transparency in this area. When read alongside MAP Statistics, APA Statistics give stakeholders a more complete picture of a jurisdiction’s approach to preventing and resolving transfer pricing disputes.

Statistics on tax revenue are the foundation for the analysis of tax and customs policies. Comparable and reliable statistics are critical to undertaking such analysis and developing better tax policies, as well as for international tax cooperation. The Global Revenue Statistics Database is a major step forward in providing comparable and reliable tax revenue data for a large number of economies from all regions of the world.