Austria’s tax revenue calculated according to the European System of National and Regional Accounts (ESA ‘95)

Indicator 4 is used for the international comparison of the tax and social contribution ratios within the European Union, i.e. taxes and actual social contributions plus imputed social contributions minus actual social contributions assessed but unlikely to be collected as a percentage of GDP. Austria’s tax and social contribution ratio (indicator 4) of 43.7% in 2010 is clearly above the European Union averages (e.g. tax and social contribution ratio for the European Union in 2010: 39.6%). Only in Denmark (48.5%), Belgium (46.4%), Sweden (46.3%) and France (44.5%) was the 2010 tax burden higher than in Austria. However, Italy (42.6%), Finland (42.3%) and Germany (39.5%) as well as the Netherlands (39.5%) came quite close the Austrian value.

Comparability

Comparability of national tax revenue within the EU is guaranteed by the rules of accounting set forth in ESA ‘95.

• Time of recording tax revenue 
  While the ESA normally records flows on an accrual basis, “... that is, when economic value is created, transformed or extinguished, or when claims and obligations arise ..." (ESA ‘95), the cash basis applies to taxes and a number of other flows concerning general government. With value added tax, the standard fuel consumption charge and wage tax, the delays in the receipt of payments of 2 months and 1 month respectively are taken into account, i.e. time-adjusted. Treatment of the time of recording tax revenue is referred to as “time-adjusted cash” (EU Regulation No. 2516/2000). 
  
• Assignment of individual national taxes to European tax categories 
  Taxes on production and imports are divided into taxes on products, taxes and duties on imports, and other taxes on production. “Taxes on products are taxes that are payable per unit of some good or service produced or transacted.” Mineral oil tax and taxes on tobacco, beer or energy are typical of this category of taxes. Value added tax occupies a special position within this group. “Other taxes on production consist of all taxes that enterprises incur as a result of engaging in production, independently of the quantity or value of the goods and services produced or sold.” (ESA ‘95) (e.g. local tax, employers’ contributions to the Family Relief Fund) 
   
  “Current taxes on income, wealth, etc. cover all compulsory, unrequited payments … levied periodically by general government … on the income and wealth of institutional units, and some periodic taxes which are assessed neither on the income nor the wealth.” (ESA ‘95) (e.g. wage tax, income tax, corporation tax) 
   
  Actual social contributions include pension, health, unemployment and accident insurance contributions (compulsory and voluntary contributions) by employers and employees and by self-employed persons and non-employed persons (essentially the unemployed and pensioners) to the social insurance institutions, and also pension contributions by civil servants.

Please consult our German website for tables containing further information