Tax ratio increased due to indirect taxes

In 2009, the revenues from the taxes and social security contributions decreased by 3 billion kroons compared to the previous year, bringing in to the state 77.4 billion kroons. If since 2000 the overall tax ratio remained at the level of 30–32%, then in 2009 it increased to 36%. The average ratio of the European Union has stood at around 40–41% since the beginning of nineties.

The share of indirect taxes received by general government rose to 42%, bringing in to the state 32 billion kroons. The majority of indirect taxes are value added tax and excise duties. The percentage of indirect taxes of the GDP has remained within the limits of 12–13% during the last ten years, but in 2009 the indicator increased to 15%. An important role plays the fact, that the long-term growth trend of the GDP at current prices has turned into fall last year, decreasing by 14.6 % compared to 2008.

The revenues from direct taxes (current taxes on income and wealth) amounted to 16 billion kroons. The share of direct taxes in tax revenue was 22%, it decreased by 3 percentage points compared to 2008. Since 2000 the share of direct taxes in the GDP has remained within 7–8%, which is approximately twice lower than the European Union average ratio.

In 2009 the revenue from the compulsory social security contributions was 29 billion kroons in total. Compared to the previous year the social security contributions ratio of the GDP increased by one percentage point and was 13% in 2009.

Recession of tax revenue is characteristic of the year 2009. For instance the inflows from gambling tax have decreased by 43%. Compared to the previous year the increase has been in revenues of excise duties and unemployment insurance payments.

^*     Taxes received by general government and social taxes (excl. the share of taxes transferred to the European Union).

^..    Data have not been published.