Landshagir - 01.11.1995, Síða 226

220
Opinber fjármál
Tafla 15.2. Tekjur hins opinbera 1981-1993
Table 15.2. Pitblic sector revenue 1981-1993
Rekstrargrunnur 1981 1982 1983 1984 1985 1986 1987
Milljónir króna á verðlagi hvers árs
1. Skattlekjur 8.332 13.225 20.808 28.747 37.109 50.115 65.497
Tekjuskattar 1.868 3.151 4.748 6.464 7.683 11.623 13.514
Einstaklinga 1.720 2.769 4.227 5.708 6.841 10.094 12.098
Fyrirtækja 148 382 521 756 842 1.529 1.416
Iðgjöld til almannatrygginga 249 393 654 1.056 1.334 1.996 2.728
Launaskattur 325 532 759 1.022 1.395 1.691 2.213
Eignaskattar 495 793 1.340 1.882 2.576 3.492 4.675
Fasteignaskattar 222 346 568 855 1.103 1.497 1.898
Eignaskattar 127 207 401 457 659 899 1.187
Stimpilgjöldo.fl. 146 240 371 570 814 1.096 1.590
Vöru-ogþjónustuskattar 5.213 8.040 12.814 17.497 22.838 29.497 40.065
Virðisaukaskattur" 2.411 3.867 6.387 8.687 11.906 15.820 22.207
Vörugjald 608 1.041 1.807 2.123 2.584 3.262 4.146
EinkasalaÁTVR 409 583 730 1.217 1.940 2.460 3.264
Innflutningsgjöld 1.376 . 1.872 2.768 3.905 4.721 5.465 7.014
Skattar á erlendan gjaldeyri 86 142 195 172 21 1 737 1.074
Bifreiðaskattar 88 153 262 400 504 860 1.300
Aðrir vöru- og þjónustuskattar 235 382 665 993 972 893 1.060
Aðstöðugjald 182 316 493 826 1.283 1.816 2.302
2. Tekjurtil fjárfestingar 186 328 550 689 889 1.140 1.558
3. Aðrartekjur 495 1.015 2.426 2.784 3.993 4.243 5.317
Vaxtatekjur 426 862 2.171 2.405 3.490 3.455 4.361
Ýmsar tekjur 69 153 255 379 503 788 956
4. Heilclartekjur(l.+2.+3.) 9.013 14.568 23.784 32.220 41.991 55.498 72.372
Hlutfallsleg skipting:
1. Skatttekjur 92,4 90,8 87,5 89,2 88,4 90,3 90,5
Tekjuskattar 20.7 21.6 20.0 20.1 18.3 20.9 18.7
Einstaklinga 19.1 19.0 17,8 17,7 16,3 18.2 16.7
Fyrirtækja 1.6 2,6 2,2 2,3 2.0 2.8 2,0
Iðgjöld til almannatrygginga 2.8 2,7 2.7 3,3 3.2 3.6 3,8
Launaskattur 3.6 3.7 3.2 3.2 3.3 3.0 3.1
Eignaskattar 5,5 5,4 5,6 5,8 6.1 6.3 6.5
Vöru- og þjónustuskattar 57.8 55,2 53,9 54,3 54,4 53.1 55.4
Virðisaukaskattur " 26,8 26,5 26,9 27.0 28,4 28.5 30.7
Vörugjald 6.7 7,1 7.6 6.6 6.2 5.9 5.7
Innflutningsgjöld 15.3 12.9 11.6 12.1 11.2 9.8 9.7
2. Tekjurtilfjárfestingar 2,1 2,3 2,3 2,1 2,1 2,1 2,2
3. Aðrartekjur 5,5 7,0 10,2 8,6 9,5 7,6 7,3
4. Heildartekjur(l.+2.+3.) 100,0 100,0 100,0 100,0 100,0 100,0 100,0
Hlutfall afvergri landsframleiðslu:
1. Skatttekjur 33,0 33,4 30,5 32,2 30,7 31,1 31,3
Tekjuskattar 7.4 8,0 7.0 7,3 6.4 7.2 6.5
Einstaklinga 6.8 7,0 6.2 6.4 5.7 6.3 5.8
Fyrirtækja 0.6 1.0 0.8 0.8 0.7 0.9 0.7
Iðgjöld til almannatrygginga 1.0 1.0 1.0 1,2 1.1 1.2 1.3
Launaskattur 1.3 1.3 1.1 1,1 1,2 1.0 1.1
Eignaskattar 2.0 2,0 2.0 2,1 2,1 2.2 2.2
Vöru- og þjónustuskattar 20.6 20,3 18.8 19,6 18.9 18.3 19.2
Virðisaukaskattur " 9.5 9.8 9,4 9.7 9.8 9.8 10.6
Vörugjald 2.4 2.6 2,6 2.4 2.1 2.0 2.0
Innllutningsgjöld 5.4 4.7 4,1 4,4 3,9 3.4 3.4
2. Tekjur til fjárfestingar 0,7 0,8 0,8 0,8 0,7 0,7 0,7
3. Aðrartekjur 2,0 2,6 3,6 3,1 3,3 2,6 2,5
4. Heildartekjur(l.+2.+3.) 35,7 36,8 34,9 36,1 34,7 34,5 34,6
Söluskattur til ársloka 1989. Sales tax to end of year 1989.
Heimild: Þjóðhagsstofnun. Source: National Economic Institute.
Opinber fjármál
221
1988 r 1989 1990
89.728 106.628 122.112
24.084 28.322 36.805
21.505 25.039 34.000
2.579 3.283 2.805
3.029 4.034 4.529
3.137 3.414 3.669
6.274 8.340 9.774
2.717 3.514 4.167
1.521 2.540 2.613
2.036 2.286 2.994
49.940 58.717 62.819
31.878 35.845 37.774
2.552 4.152 4.419
4.348 5.435 5.992
6.354 8.269 9.714
1.086 835 569
1.850 1.942 2.377
1.872 2.239 1.974
3.264 3.801 4.516
1.874 2.190 2.546
6.376 8.847 9.041
5.083 6.727 5.728
1.293 2.120 3.313
97.978 117.665 133.699
91,6 90,6 91,3
24,6 24.1 27,5
21.9 21.3 25.4
2.6 2.8 2.1
3.1 3.4 3.4
3.2 2.9 2.7
6.4 7.1 7,3
51.0 49.9 47.0
32,5 30.5 28.3
2.6 3.5 3.3
6.5 7.0 7.3
1,9 1,9 1,9
6,5 7,5 6,8
100,0 100,0 100,0
35,0 34,6 33,6
9.4 9.2 10,1
8.4 8.1 9.3
1.0 1.1 0.8
1.2 1.3 1.2
1.2 1.1 1.0
2.4 2.7 2.7
19.5 19.1 17.3
12.4 1 1.6 10.4
1.0 1.3 1.2
2.5 2.7 2.7
0,7 0.7 0,7
2,5 2,9 2,5
38,2 38,2 36,7
1991 1992 P 1993
137.095 138.826 136.593
40.627 41.824 45.858
37.524 38.200 42.470
3.103 3.624 3.388
9.367 10.118 10.188
379 -33 23
11.140 11.578 12.145
4.774 4.817 5.127
3.157 3.192 3.491
3.209 3.569 3.527
71.067 70.240 68.379
41.701 41.874 40.827
4.578 4.666 7.851
6.552 6.483 6.200
1 1.211 10.275 6.418
353 472 277
2.856 3.068 2.965
3.816 3.402 3.841
4.515 5.099 -
3.030 3.073 3.279
10.842 11.446 10.935
7.324 6.827 6.794
3.518 4.619 4.141
150.967 153.345 150.807
90,8 90,5 90,6
26.9 27,3 30.4
24.9 24.9 28,2
2.1 2.4 2.2
6.2 6.6 6.8
0,3 0.0 0.0
7,4 7.6 8.1
47.1 45,8 45.3
27,6 27,3 27,1
3.0 3.0 5.2
7.4 6.7 4.3
2,0 2,0 2,2
7,2 7,5 7,3
100,0 100,0 100,0
34,6 34,9 33,2
10.2 10,5 11.2
9.5 9,6 10.3
0.8 0.9 0.8
2.4 2.5 2.5
0.1 0.0 0.0
2.8 2.9 3.0
17.9 17.7 16.6
10.5 10.5 9.9
1.2 1.2 1.9
2.8 2,6 1.6
0.8 0.8 0.8
2,7 2,9 2,7
38,1 38,5 36,7
] Accruals basis
Million ISK at current prices
Tax revenue
Income tcixes
Of which: Personal
Ofwhich: Corporate
Social security contribution
Pav-roll tax
Property taxes
Real estate taxes
Net wealth taxes
Stamp duties etc.
Taxes on goods and services
Value-added tax "
Excise tax
Liquor and tobacco excises
Import duties
Revenue from sale offoreign currency
Vehicle user charges
Olher taxes on goods and services
Business tax
Capital revenue
Otlier revenue
Interest
Miscellaneous revenue
Total revenue
Percentage distribution
Tax revenue
lncome taxes
Ofwhich: Personal
Ofwhich: Corporate
Social security contribution
Pay-roll tax
Property taxes
Taxes on goods and setvices
Value-added tax "
Excise tax
Import duties
Capital revenue
Other revenue
Total revenue
Percent of GDP
Tax revenue
Income taxes
Ofwhich: Personal
Of which: Corporate
Social securitv contribution
Pav-roll tax
Propertv taxes
Taxes on goods and services
V'alue-added tax "
Excise tax
lmport duties
Capital revenue
Otlier revenue
Total revenue