Tax autonomy
methods, notes and classification
Fiscal decentralisation
Data source(s) used
Data are based on a questionnaire from March 2008
The term "tax autonomy" captures the freedom sub-central governments (SCG) have over their own taxes. Tax autonomy is classified into 11 categories and sub-categories and ranges from full taxing power to no taxing power at all. The classification is shown below :
a The recipient SCG can set the tax rate and any tax reliefs.
a.1 The recipient SCG can set the rate and any reliefs without needing to consult a higher level government.
a.2 The recipient SCG can set the rate and any reliefs after consulting a higher level government.
b The recipient SCG can set the tax rate.
b.1 The recipient SCG can set the tax rate, and a higher level government does not set upper or lower limits on the rate chosen.
b.2 The recipient SCG can set the tax rate, and a higher level government does set upper and/or lower limits on the rate chosen.
c The recipient SCG can set some tax reliefs (tax allowances and/or tax credits) but not tax rates.
d.1 There is a tax-sharing arrangement in which the SCGs determine the revenue split.
d.2 There is a tax-sharing arrangement in which the revenue split can be changed only with the consent of SCGs.
d.3 There is a tax-sharing arrangement in which the revenue split can be changed unilaterally by a higher level government, but less frequently than once a year.
d.4 There is a tax-sharing arrangement in which the revenue split is determined annually by a higher level government.
e Other cases in which the central government sets the rate and base of the SCG tax.
f None of the above categories a, b, c, d or e applies.
D Total (sum tax auto)
Methods 
Explanatory Notes 
Classification Plan ********************************************************************************
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* OECD STATISTICS *
* PARIS Fiscal decentralisation *
* - Tax autonomy *
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CLASSIFICATION PLAN:
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STRUCTURE OF THE CODE : XXX / X / XX / X / X / X
SUB-CODES :
1 XXX...... Country/Region
2 ...X..... fixed: 3
3 ....XX... Tax
4 ......X.. Government
5 .......X. Tax autonomy
6 ........X Measure
SUB-CODE 1 : Country/Region
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OECD Member Economies and Groups
AUS Australia
AUT Austria
BEL Belgium
CAN Canada
CHL Chile
CZE Czech Republic
DNK Denmark
EST Estonia
FIN Finland
FRA France
DEU Germany
GRC Greece
HUN Hungary
ISL Iceland
IRL Ireland
ISR Israel
ITA Italy
JPN Japan
KOR Korea
LUX Luxembourg
MEX Mexico
NLD Netherlands
NZL New Zealand
NOR Norway
POL Poland
PRT Portugal
SVK Slovak Republic
SVN Slovenia
ESP Spain
SWE Sweden
CHE Switzerland
TUR Turkey
GBR United Kingdom
USA United States
SUB-Code 3 : Tax
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01 1000 Taxes on income, profits and capital gains
02 .1100 Of individuals
03 ..1110 On income and profits
04 ..1120 On capital gains
05 .1200 Corporate
06 ..1210 On profits
07 ..1220 On capital gains
08 .1300 Unallocable between 1100 and 1200
09 2000 Social security contributions
10 .2100 Employees
11 ..2110 On a payroll basis
13 .2200 Employers
14 ..2210 On a payroll basis
22 3000 Taxes on payroll and workforce
23 4000 Taxes on property
24 .4100 Recurrent taxes on immovable property
25 ..4110 Households
26 ..4120 Others
27 .4200 Recurrent taxes on net wealth
28 ..4210 Individual
29 ..4220 Corporate
30 .4300 Estate, inheritance and gift taxes
31 ..4310 Estate and inheritance taxes
32 ..4320 Gift taxes
33 .4400 Taxes on financial and capital transactions
34 .4500 Non-recurrent taxes
35 ..4510 On net wealth
36 ..4520 Other non-recurrent taxes
38 5000 Taxes on goods and services
39 .5100 Taxes on production, sale, transfer, etc
40 ..5110 General taxes
41 ...5111 Value added taxes
42 ...5112 Sales tax
43 ...5113 Other
44 ..5120 Taxes on specific goods and services
45 ...5121 Excises
46 ...5122 Profits of fiscal monopolies
47 ...5123 Customs and import duties
48 ...5124 Taxes on exports
50 ...5126 Taxes on specific services
52 ...5128 Other taxes
54 .5200 Taxes on use of goods and perform activities
55 ..5210 Recurrent taxes
56 ...5211 Paid by households: motor vehicles
57 ...5212 Paid by others: motor vehicles
58 ...5213 Paid in respect of other goods
59 ..5220 Non-recurrent taxes
60 .5300 Unallocable between 5100 and 5200
61 6000 Other taxes
62 .6100 Paid solely by business
63 .6200 Other
SUB-Code 4 : Government
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2 State/Regional
3 Local government
SUB-Code 5 : Tax autonomy
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0 a
The recipient SCG can set the tax rate and any tax
reliefs.
1 a1
a.1 The recipient SCG can set the rate and any
reliefs without needing to consult a higher level
government.
2 a2
a.2 The recipient SCG can set the rate and any
reliefs after consulting a higher level
government.
3 b
The recipient SCG can set the tax rate.
4 b1
b.1 The recipient SCG can set the tax rate, and a
higher level government does not set upper or lower
limits on the rate chosen.
5 b2
b.2 The recipient SCG can set the tax rate, and a
higher level government does set upper and/or
lower limits on the rate chosen.
6 c
The recipient SCG can set some tax reliefs
(tax allowances and/or tax credits) but not
tax rates.
7 d1
d.1 There is a tax-sharing arrangement in
which the SCGs determine the revenue split.
8 d2
d.2 There is a tax-sharing arrangement in which
the revenue split can be changed only with the
consent of SCGs.
9 d3
d.3 There is a tax-sharing arrangement in which
the revenue split can be changed unilaterally
by a higher level government, but less frequently
than once a year.
A d4
d.4 There is a tax-sharing arrangement in which the
revenue split is determined annually by a higher
level government.
B e
Other cases in which the central government sets
the rate and base of the SCG tax.
C f
None of the above categories a, b, c, d or e
applies.
D Total (sum tax auto)
SUB-Code 6 : Measure
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0 Value
Unit : Millions of national currency except
for Japan and Korea (billions)
1 Ratio