This table provides metadata for the actual indicator available from Ghana statistics closest to the corresponding global SDG indicator. Please note that even when the global SDG indicator is fully available from Ghanaian statistics, this table should be consulted for information on national methodology and other Ghanaian-specific metadata information.
Indicator available | Proportion of domestic budget funded by domestic taxes |
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Indicator description | Percentage of domestic budget (total expenditure) funded by domestic taxes |
Geographical coverage | National |
Unit of measurement | Percentage (%) |
Definitions | Government Finance Statistics (GFS). Tax burden: Revenue in the form of taxes as defined under GFS code 11 as a share of total revenue. In GFS, taxes are classified into six major categories: (i) taxes on income, profits, and capital gains; (ii) taxes on payroll and workforce; (iii) taxes on property; (iv) taxes on goods and services; (v) taxes on international trade and transactions; and (vi) other taxes. Tax burden concept may be disaggregated into the complementary concepts of 'direct taxes' and 'indirect taxes'. both concepts can be calculated using the detailed GFS revenue classifications specified in the UN metadata. “Direct taxes” that take into account individual circumstances of taxpayers (e.g., taxes on individual and corporate income). “Indirect taxes” or taxes that do not take into account individual circumstances of taxpayers (e.g., taxes imposed on goods and services), which can be calculated from the following detailed GFS revenue classifications. Tax burden is directly related to the wider concept of fiscal burden, which can be derived from combining two GFS Manual (GFSM) 2014 revenue codes: code 11 Taxes plus code 12, Social Contributions or, alternatively 11+121+122. |
Calculations | Total domestic taxes divided by total expenditure and multiplied by 100 |
Other information | |
Last updated | 16/11/2018 |