GFS Classifi cations 387
Table A8.1 Classifi cation of Revenue
1 Revenue 122 Other social contributions [GFS]
11 Taxes 1221 Employee contributions [GFS]
111 Taxes on income, profi ts, and capital gains 1222 Employer contributions [GFS]
1111 Payable by individuals 1223 Imputed contributions [GFS]
1112 Payable by corporations and other enterprises 13 Grants
1113 Other taxes on income, profi ts, and capital gains 131
1311
1312
132
1321
1322
133
1331
1332
14
141
1411
14111
14112141131412
14121
14122
141314141415
1416142
1421
1422
14231424
143
144
144114411
144121442
145145114511
1451214513
1452From foreign governments
Current
Capital
From international organizations
Current
Capital
From other general government units
Current
Capital
Other revenue
Property income [GFS]
Interest [GFS]
From nonresidents
From residents other than general
government
From other general government
units
Dividends
From nonresidents
From residents
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
Other current transfers not
elsewhere classifi ed
Capital transfers not elsewhere classifi ed
Premiums, fees, and claims related to
nonlife insurance and standardized
guarantee schemes
Premiums, fees, and current claims
receivable
Premiums receivable
Fees receivable for standardized
guarantee schemes
Current claims receivable
Capital claims receivable11131 Payable by general government
11132 Unallocable taxes on income, profi ts, and
capital gains
112 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 Other recurrent taxes on property
114
1141
11411
11412
1141311414
1142
1143
1144
114511451
11452114521
114522
114523
114524
1145251146
115
1151
1152
1153
1154
1155
1156116
1161
1162
12
121
1211
1212
12131214Taxes 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
Business and professional licenses
Pollution taxes
Radio and television licenses
Licenses and permits for households
Other taxes on use of goods and on
permission to use goods or perform activities
not elsewhere classifi ed
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
Social contributions [GFS]
Social security contributions [GFS]
Employee contributions [GFS]
Employer contributions [GFS]
Self-employed or nonemployed contributions
[GFS]
Unallocable contributions [GFS](^) Note: Further breakdown/“of which” lines may be analytically useful and could be presented as indicated in the detailed tables in Chapter 5.