Taxation Statistics > Taxes on income, profits and capital gains including income tax > % of revenue > Serbia and Montenegro (historical data)

Date   Amount    Rank   
2008   10.45    #78   
2007   9.84    #84   


DEFINITION: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."

SOURCE: International Monetary Fund, Government Finance Statistics Yearbook and data files. via NationMaster
   
 

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