Romania

Table RO.1: Tax Revenue

2004 2005 2006 2007 2008 2009

A. Structure by type of tax as % of
Indirect taxes 11.7 12.8 12.7 12.5 11.8 10.8
VAT 6.6 8.0 7.9 8.0 7.8 6.5
Taxes and duties on imports excluding VAT 1.0 0.9 0.9 0.3 0.2 0.2
Taxes on products, except VAT and import duties 3.5 3.4 3.4 3.7 3.2 3.5
Other taxes on production 0.5 0.5 0.6 0.6 0.5 0.6
Direct taxes 6.4 5.3 6.0 6.7 6.6 6.2
Personal income taxes 2.9 2.3 2.8 3.2 3.3 3.4
Corporate income taxes 3.2 2.7 2.8 3.0 2.9 2.4
Other 0.3 0.3 0.3 0.4 0.3 0.4
Social contributions 9.2 9.6 9.7 9.8 9.3 9.3
Employers' 5.9 6.4 6.3 6.2 5.9 5.8
Households' 3.3 3.2 3.4 3.6 3.3 3.5
Less: capital transfers (2) n.a. n.a. n.a. n.a. n.a. n.a.
Total 27.2 27.7 28.4 29.0 27.6 26.3
B. Structure by level of government as % of tota
Central government 63.3 62.8 62.9 62.1 62.9 60.8
State government (1) n.a. n.a. n.a. n.a. n.a. n.a.
Local government 3.4 3.1 3.4 4.0 3.2 3.5
Social security funds 33.3 34.1 33.7 33.2 33.2 35.2
EU institutions n.a. n.a. n.a. 0.7 0.6 0.5
C. Structure by economic function as % of
Consumption 11.1 12.2 12.0 11.7 11.0 10.1
Labour 10.7 11.0 11.5 11.8 11.3 11.6
of which on income from employment 10.7 10.9 11.5 11.7 11.3 11.4
Paid by employers 5.9 6.4 6.3 6.2 5.9 5.8
Paid by employees 4.8 4.6 5.2 5.5 5.3 5.6
Paid by non-employed 0.0 0.0 0.0 0.1 0.1 0.2
Capital 5.4 4.5 4.9 5.5 5.2 4.6
Income of corporations 3.2 2.7 2.8 3.0 2.9 2.4
Income of households 1.0 0.6 0.7 0.8 0.9 0.9
Income of self-employed 0.4 0.3 0.3 0.5 0.4 0.4
Stock of capital 0.9 0.9 1.0 1.1 1.0 0.9
D. Environmental taxes as % of
Environmental taxes 2.3 2.0 1.9 2.0 1.7 1.9
Energy 2.1 1.8 1.7 1.7 1.4 1.6
of which transport fuel taxes : : : 1.5 1.3 1.5
Transport 0.1 0.1 0.1 0.3 0.4 0.3
Pollution and resources 0.14 0.09 0.08 0.02 0.01 0.01
E. Property taxes as % of
Taxes on property 0.7 0.7 0.8 1.0 0.8 0.8
Recurrent taxes on immovable property 0.5 0.5 0.6 0.7 0.6 0.6
Other taxes on property 0.2 0.2 0.3 0.3 0.2 0.2
F. Implicit tax rates %
Consumption 16.4 17.9 17.8 17.8 17.8 16.9
Labour 29.3 28.1 30.1 31.8 28.7 30.2
G. Payable tax credits as % of
Total payable tax credits n.a. n.a. n.a. n.a. n.a. n.a.
Tax expenditure component n.a. n.a. n.a. n.a. n.a. n.a.
Transfer component n.a. n.a. n.a. n.a. n.a. n.a.
Total tax revenue adjusted for payable tax credits n.a. n.a. n.a. n.a. n.a. n.a.

(1) This level refers to the Länder in Austria and Germany, the gewesten and gemeenschappen / régions et communautés in Belgium, and the
(2) Representing taxes assessed but unlikely to be collected.
Source: DG Taxation and Customs Union, based on Eurostat data

Figure RO.1: Tax revenues by main taxes, compared to EU-28, 2016 (in % of total taxation (left grap
 Revenue
Ranking 2016 (billion
2010 2011 2012 2013 2014 2015 2016 2016 euros)
as % of GDP
11.8 13.0 13.2 12.7 12.8 13.4 11.4 25 19.3
7.5 8.6 8.2 8.1 7.6 8.1 6.5 25 11.0
0.4 0.5 0.5 0.4 0.4 0.4 0.4 10 0.6
3.4 3.4 3.8 3.6 3.9 4.0 3.8 15 6.5
0.6 0.6 0.7 0.6 0.9 0.8 0.7 23 1.3
5.7 6.0 5.8 5.9 6.2 6.6 6.5 26 11.0
3.2 3.3 3.4 3.4 3.5 3.7 3.7 24 6.2
2.0 2.3 1.9 2.0 2.1 2.3 2.2 18 3.8
0.5 0.5 0.5 0.5 0.5 0.6 0.6 17 1.0
8.6 9.0 8.7 8.6 8.5 8.1 8.0 22 13.6
5.4 5.6 5.5 5.6 5.5 5.0 4.9 20 8.3
3.1 3.4 3.2 3.0 3.0 3.1 3.1 19 5.3
n.a. n.a. n.a. n.a. n.a. n.a. n.a.
26.2 28.1 27.7 27.2 27.5 28.0 25.9 27 43.9
as % of total taxation
63.2 63.9 63.5 63.9 64.4 66.6 64.8 13 28.5
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
4.0 3.8 3.6 3.7 3.6 3.4 3.6 18 1.6
32.5 31.9 32.5 32.1 31.7 29.5 31.2 11 13.7
0.4 0.4 0.4 0.4 0.3 0.4 0.4 23 0.2
as % of GDP
11.2 12.4 12.6 12.1 11.9 12.6 10.7 22 18.2
10.9 11.0 11.0 10.9 10.8 10.3 10.1 26 17.1
10.7 10.8 10.8 10.7 10.6 10.1 9.9 27 16.7
5.4 5.6 5.5 5.6 5.5 5.0 4.9 21 8.3
5.3 5.3 5.3 5.2 5.1 5.1 4.9 28 8.4
0.2 0.2 0.2 0.2 0.2 0.2 0.2 22 0.3
4.1 4.6 4.1 4.2 4.8 5.1 5.1 21 8.7
2.0 2.3 1.9 2.0 2.1 2.3 2.2 20 3.8
0.6 0.7 0.7 0.6 0.9 1.2 1.4 8 2.3
0.4 0.7 0.5 0.5 0.5 0.5 0.4 23 0.7
1.0 1.0 1.0 1.0 1.3 1.2 1.1 23 1.8
as % of GDP
2.1 1.9 2.0 2.0 2.3 2.4 2.3 18 4.0
1.8 1.7 1.7 1.7 2.1 2.2 2.1 12 3.6
1.5 1.3 1.3 1.4 1.7 1.7 1.7 13
0.3 0.2 0.3 0.3 0.3 0.3 0.2 21 0.4
0.01 0.01 0.01 0.01 0.01 0.01 0.01 25 0.0
as % of GDP
0.8 0.8 0.9 0.9 0.9 0.9 0.8 21 1.4
0.7 0.7 0.6 0.6 0.6 0.6 0.6 15 1.0
0.2 0.2 0.2 0.2 0.2 0.2 0.2 23 0.4
%
 18.1 20.3 20.5 20.1 19.7 20.9 17.8 23
30.1 33.0 33.1 33.8 32.1 31.2 28.8 24
as % of GDP
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

mmunautés in Belgium, and the comunidades autónomas in Spain.

total taxation (left graph) and in % of GDP (right graph))