Tax on corporate profits

Tax

Taxes are compulsory, unrequited payments to general government. They are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. The OECD methodology classifies a tax according to its base: income, profits and capital gains; payroll; property; goods and services; and other taxes. Compulsory social security contributions paid to general government are also treated as taxes, and are classified under a separate heading.

English Also available in: French

Related Content:
- Revenue Statistics

Related Databases:
- OECD Tax Statistics

Keywords: revenue statistics, Tax, Tax revenue, Taxation, taxing wages, model tax convention

https://doi.org/10.1787/76e12892-en

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Tax on corporate profits

Tax on corporate profits is defined as taxes levied on the net profits (gross income minus allowable tax reliefs) of enterprises. It also covers taxes levied on the capital gains of enterprises. This indicator relates to government as a whole (all government levels) and is measured in percentage both of GDP and of total taxation.

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English Also available in: French

Keywords: corporate taxes, corporation income taxes, tax on capital gains, tax on profits

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