Dataset Description
In 69 countries, the reporting year of tax revenue coincides with the calendar year, whereas 11 have different reporting years. Where the GDP reporting year differs from the calendar year, annual GDP estimates are calculated by aggregating quarterly GDP estimates corresponding to each country's fiscal (tax) year.
For further information on the OECD classification of taxes, see the OECD's Revenue Statistics Interpretative Guide (2017) available at: https://www.oecd.org/tax/tax-policy/oecd-classification-taxes-interpretative-guide.pdf
For a more extensive discussion of revenue statistics, see the full OECD Revenue Statistics 2018 report (http://www.oecd.org/tax/tax-policy/revenue-statistics-2522770x.htm).
