Description Information is provided for the main categories of taxes and social contributions which are received from the General Government sector as well as from its subsectors. Additionally, the statistical data cover the taxes that are paid from the Rest of the World (RoW) sector to the General Government sector.
Method Financial data is collected from:
-Financial Information Management Automation System (FIMAS) for Central Government and Extra Budgetary Funds,
- Financial statements of Municipalities and Communities,
- Financial statements of Semi-Government Organizations,
- Financial Statements of Social Security Funds.
For the completion of the estimates, any methodological adjustments or corrections based on the European System of Accounts 2010 (ESA 2010) are taken into account.
Data Coverage The categories of taxes and social contributions for the General Government cover all the subsectors of the General Government based on the European System of Accounts 2010 (ESA 2010).
Frequency The statistical data for the categories of taxes and social contributions are produced on an annual basis.
Data Availability The statistical data for the categories of taxes and social contributions for General Government are available in electronic form on the Statistical Service website and on the Eurostat website. Statistical time series are available from 1995 until the last year that data is available.
Comparability Over Time The data are comparable over time.
Principal Variables The main variables are:
- Taxes on production and imports (D.2),
- Taxes on products (D.21),
- Value Added Tax, VAT (D.211),
- Taxes and import duties other than VAT (D.212),
- Taxes on products, other than VAT and import duties (D.214),
- Other taxes on production (D.29),
- Current taxes on income, wealth etc. (D.5),
- Current taxes on income (D.51),
- Other current taxes (D.59),
- Net Social Contribuions (D.61),
- Employers' actual social contributions (D.611),
- Imputed actual social contributions (D.612),
- Households' actual social contributions (D.613),
- Households' social contributions supplements (D.614),
- Capital taxes (D.91).
Classification Systems Based on the European System of Accounts 2010 (ESA 2010), General Government sector (S.13) is comprised of the following subsectors:
- Central Government (S.1311)
- State Government (S.1312, not applicable for Cyprus),
- Local Government, Municipalities and Communities (S.1313),
- Social Insurance Funds (S.1314)
Legal Framework Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union.