Landshagir - 01.11.1999, Qupperneq 223
Opinber fjármál
217
Tafla 15.2. Tekjur hins opinbera 1993-1997
Table 15.2. Public sector revenue 1993-1997
Rekstrargrunnur 1993 1994 1995 1996 1997 Accruals basis
Milljónir króna á verðlagi hvers árs 1. Skatttekjur 136.593 141.694 150.413 166.130 180.932 Million ISK at current prices Tax revenue
Tekjuskattar 45.858 48.294 52.752 59.343 67.312 Income taxes
Einstaklinga 42.470 44.571 47.654 54.933 59.684 Ofwhich: Personal
Fyrirtækja 3.388 3.723 5.098 4.410 5.521 Ofwhich: Corporate
Fjármagnstekjuskattur - - - - 2.107 Tax on capital income
Tryggingagjöld 10.211 10.816 11.650 13.674 14.799 Social security contribution
Eignaskattar 12.498 13.227 14.289 14.598 15.850 Property taxes
Fasteignaskattar 5.127 5.459 5.677 5.732 5.777 Real estate taxes
Skattar á nettóeign 3.491 3.555 3.638 3.295 3.846 Net wealth taxes
Skattar á fjármagnsviðskipti 2.380 2.614 2.483 2.528 2.836 Taxes on financial and capital transactions
Sértækir eignarskattar 1.500 1.598 2.491 3.042 3.390 Nonrecurrent taxes on property
Vöru- og þjónustuskattar 66.923 68.625 71.022 77.508 82.005 Taxes on goods and services
Virðisaukaskattur 40.827 41.490 42.763 46.743 50.316 Value-added tax
Vörugjald 10.101 12.144 14.143 19.265 19.242 Excise tax
Einkasöluskattur 6.200 6.663 5.644 2.311 2.497 Profits offiscal monopolies
Tollar og aðflutningsgjöld 4.189 2.191 2.325 2.512 2.567 Customs and import duties
Skattar á útflutning 49 13 12 16 52 Taxes on export
Skattar á fjárfestingu 32 33 34 42 26 Taxes on investment goods
Sérstakir þjónustuskattar 529 586 650 764 706 Taxes on specific services
Skattar á erlendan gjaldeyri 277 215 31 - - Revenue from sale offoreign currency
Aðrir vöru- og þjónustuskattar 33 45 58 53 59 Other taxes on goods and services
Neyslu- og leyfisgjöld 4.685 5.246 5.363 5.802 6.542 Taxes on use ofgoods or perform activities
Aðrir skattar 1.104 732 699 1.007 967 Other taxes
2. Rekstrartekjur 10.751 11.821 12.165 11.776 12.443 Nontax revenue
Arðgreiðslur og eignatekjur 10.439 11.453 11.946 11.464 12.127 Entrepreneurial and property income
Arðgreiðslur 3.260 4.001 4.716 4.256 5.140 Divident from public enterprices and institutions
Vaxtatekjur 6.794 7.014 6.803 6.784 6.556 Interest
Aðrar eignatekjur 385 439 428 424 431 Other property income
Sektir 312 367 219 312 316 Fines andforfeits
3. Sölutekjur og framlög 184 166 180 185 192 Revenue from sale and grants
4. Tekjur til fjárfestingar 3.279 3.453 3.610 3.894 4.129 Capital revenue
5. Heildartekjur (1.+...+4) 150.807 157.133 166.368 181.985 197.696 Total revenue
Hlutfallsleg skipting, % 1. Skatttekjur 90,6 90,2 90,4 91,3 91,5 Percentage distribution Tax revenue
Tekjuskattar 30,4 30,7 31,7 32,6 34,0 Income taxes
Einstaklinga 28,2 28,4 28,6 30,2 30,2 Ofwhich: Personal
Fyrirtækja 2,2 2,4 3,1 2,4 2,8 Of which: Corporate
Tryggingagjöld 6,8 6,9 7,0 7,5 7,5 Social security contribution
Eignaskattar 8,3 8,4 8,6 8,0 8,0 Property taxes
Vöru- og þjónustuskattar 44,4 43,7 42,7 42,6 41,5 Taxes on goods and services
Virðisaukaskattur 27,1 26,4 25,7 25,7 25,5 Value-added tax
Vörugjald 6,7 7,7 8,5 10,6 9,7 Excise tax
Einkasöluskattur 4,1 4,2 3,4 1,3 1,3 Profits offiscal monopolies
Tollar og aðflutningsgjöld 2,8 1,4 1,4 1,4 1,3 Customs and import duties
2. Rekstrartekjur 7,1 7,5 7,3 6,5 6,3 Nontax revenue
3. Sölutekjur og framlög 0,1 0,1 0,1 0,1 0,1 Revenue from sale and grants
4. Tekjur til fjárfestingar 2,2 2,2 2,2 2,1 2,1 Capital revenue
S. Heildartekjur (1.+...+4) 100,0 100,0 100,0 100,0 100,0 Total revenue