88 Government Finance Statistics Manual 2014
Table 5.1 Summary Classifi cation of Revenue
1 Revenue 12 Social contributions [GFS]
11 Taxes 121 Social security contributions [GFS]
111 Taxes on income, profi ts, and capital gains 1211 Employee contributions [GFS]
1111 Payable by individuals 1212 Employer contributions [GFS]
1112 Payable by corporations and other
enterprises1213 Self-employed or unemployed contributions
[GFS]
1113 Other taxes on income, profi ts, and
capital gains^11214
122
1221
1222
1223
13
131
1311
1312
132
1321
1322
133
1331
1332
14
141
1411
1412
141314141415
1416
142
1421
1422
1423
1424
143
144
1441
14411
14412
1442
1451451
1452Unallocable contributions [GFS]
Other social contributions [GFS]
Employee contributions [GFS]
Employer contributions [GFS]
Imputed contributions [GFS]
Grants
From foreign governments
Current
Capital
From international organizations
Current
Capital
From other general government units^1
Current
Capital
Other revenue
Property income [GFS]
Interest [GFS]^1
Dividends^1
Withdrawals of income from
quasi-corporations
Property income from investment income
disbursements
Rent
Reinvested earnings on foreign direct investment
Sales of goods and services
Sales by market establishments
Administrative fees
Incidental sales by nonmarket establishments
Imputed sales of goods and services
Fines, penalties, and forfeits
Transfers not elsewhere classifi ed
Current transfers not elsewhere classifi ed
Subsidies^1
Other current transfers not elsewhere classifi ed^1
Capital transfers not elsewhere classifi ed
Premiums, fees, and claims related to nonlife
insurance and standardized guarantee schemes^1
Premiums, fees, and current claims^1
Capital claims112 Taxes on payroll and workforce
113 Taxes on property
1131 Recurrent taxes on immovable property
1132 Recurrent taxes on net wealth
1133 Estate, inheritance, and gift taxes
1135 Capital levies
1136
114
1141
11411
11412
1141311414
1142
1143
1144
114511451
114521146
115
1151
1152
1153
1154
1155
1156116
1161
1162Other recurrent taxes on property
Taxes on goods and services
General taxes on goods and services
Value-added taxes
Sales taxes
Turnover and other general taxes on
goods and services
Taxes on fi nancial and capital transactions
Excise
Profi ts of fi scal monopolies
Taxes on specifi c services
Taxes on use of goods and on permission
to use goods or perform activities
Motor vehicle taxes
Other taxes on use of goods and on
permission to use goods or perform
activities^1
Other taxes on goods and services
Taxes on international trade and transactions
Customs and other import duties
Taxes on exports
Profi ts of export or import monopolies
Exchange profi ts
Exchange taxes
Other taxes on international trade and
transactions
Other taxes
Payable solely by business
Payable by other than business or
unidentifi able(^1) Indicates that a further breakdown may be analytically useful and is presented in detailed tables.