Statistical presentation

Data description

The statistics provide an overview of the tax revenues and developments in Danish taxes and duties. The statistics is a useful work of reference for everyone with an interest in- and use for information about Danish taxes and duties.

A text, which describes definitions, accounting principles and periodization (time adjustments), is attached to every table or group of tables. A description of the most important tax laws and administration is also given.

The publication contains a chapter that comprises all tax and duties (Total Taxation) gathered from a number of different sources and based on the national accounts accrual principle: Accrual accounting records flows at the time when the economic activities which have created the tax liability have occurred.

Beyond collecting the statistics published independently over the course of the year (personal income taxation, corporate taxation, taxation of real property, and overdue taxes), Taxes and Duties also contains an overview of customs and excise duties. The latter, which is only published here, shows customs and excise duties registered according to the accounting principle.

Classification system

There are no standard classification systems for the publication beyond what is mentioned in the documentation of statistics of the individual statistics.

Sector coverage

All of Denmark.

Statistical concepts and definitions

Comparisons: Shows the international comparisons for taxes and duties.

Corporation tax: Goes through the basis and legislation of corporation tax, which includes several tables

Customs and excise duties: Goes through the basis and legislation of customs and excise duties. The total revenue was 282 billion DKK in 2013. Of which VAT alone accounted for 182 billion DKK.

Overdue tax: Goes through the basis of overdue tax and the treatment in national account

Personal income tax: Goes through the basis and legislation of personal income tax, which includes several tables

Real property tax: Goes through the basis and legislation of real property tax, which includes several tables

Total taxation: Goes through the basis and treatment of taxes and duties in National accounts. As this is the first edition which contains data based on the new guidelines for National accounts - ESA 2010 - the changes are described.

Statistical unit

Persons, companies and properties.

Statistical population

All taxable persons over the age of 15, all companies and foundations - but not sole proprietorships and all properties in Denmark.

Reference area

Denmark.

Time coverage

The publication covers the period 2004-2013.

Base period

Not relevant for these statistics.

Unit of measure

This publication has several units of measure: Number of Persons, percent and million DKK.

Reference period

The reference period is the year.

Frequency of dissemination

The statistics are compiled and published annually.

Legal acts and other agreements

The legal authority to collect data is provided by section 8 of the Act on Statistics Denmark.

Council Regulation 2223/1996, Council Regulation 2516/2000, Commission Regulation 995/2001 and Commission Decision 3637/2001.

Cost and burden

There is no response burden as the data are collected via registers.

Comment

Additional information is not available.