Economy > Tax Stats: compare key data on Malaysia & Netherlands Antilles
Definitions
- Customs and other import duties > % of tax revenue: Customs and other import duties are all levies collected on goods that are entering the country or services delivered by nonresidents to residents. They include levies imposed for revenue or protection purposes and determined on a specific or ad valorem basis as long as they are restricted to imported goods or services.
- Customs and other import duties > Current LCU: Customs and other import duties are all levies collected on goods that are entering the country or services delivered by nonresidents to residents. They include levies imposed for revenue or protection purposes and determined on a specific or ad valorem basis as long as they are restricted to imported goods or services.
- Grants and other revenue > % of revenue: Grants and other revenue include grants from other foreign governments, international organisations, and other government units; interest; dividends; rent; requited, nonrepayable receipts for public purposes (such as fines, administrative fees, and entrepreneurial income from government owner\xADship of property); and voluntary, unrequited, nonrepayable receipts other than grants."
- Grants and other revenue > Current LCU: Grants and other revenue include grants from other foreign governments, international organisations, and other government units; interest; dividends; rent; requited, nonrepayable receipts for public purposes (such as fines, administrative fees, and entrepreneurial income from government owner\xADship of property); and voluntary, unrequited, nonrepayable receipts other than grants."
- Highest marginal tax rate > Corporate rate: Highest marginal tax rate (corporate rate) is the highest rate shown on the schedule of tax rates applied to the taxable income of corporations.
- Other taxes > Current LCU: Other taxes include employer payroll or labor taxes, taxes on property, and taxes not allocable to other categories, such as penalties for late payment or nonpayment of taxes."
- Revenue > Excluding grants > Current LCU: Revenue is cash receipts from taxes, social contributions, and other revenues such as fines, fees, rent, and income from property or sales. Grants are also considered as revenue but are excluded here."
- Social contributions > % of revenue: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments.
- Social contributions > Current LCU: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments.
- Social security contributions: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments."
- Social security contributions > Current LCU: Social contributions include social security contributions by employees, employers, and self-employed individuals, and other contributions whose source cannot be determined. They also include actual or imputed contributions to social insurance schemes operated by governments."
- Tax revenue > Current LCU: Tax revenue refers to compulsory transfers to the central government for public purposes. Certain compulsory transfers such as fines, penalties, and most social security contributions are excluded. Refunds and corrections of erroneously collected tax revenue are treated as negative revenue."
- Taxes on goods and services > % of revenue: Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies."
- Taxes on goods and services > Current LCU: Taxes on goods and services include general sales and turnover or value added taxes, selective excises on goods, selective taxes on services, taxes on the use of goods or property, taxes on extraction and production of minerals, and profits of fiscal monopolies."
- Taxes on international trade > % of revenue: Taxes on international trade include import duties, export duties, profits of export or import monopolies, exchange profits, and exchange taxes."
SOURCES: International Monetary Fund, Government Finance Statistics Yearbook and data files.; KPMG's Corporate and Indirect Tax Rate Survey 2009 (www.kpmg.com), and PricewaterhouseCoopers's Worldwide Tax Summaries Online (www.pwc.com).; World Development Indicators database
