Part II Developments in the Member States

MALTA 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2010
1)
A. Structure of revenues % of GDP Ranking € bn
M Indirect taxes 12.3 13.0 12.8 12.9 14.8 15.4 15.4 15.2 14.8 14.3 13.9 11 0.9
a VAT
Excise duties and consumption taxes
5.8
2.5
6.3
2.8
6.3
2.6
6.4
2.6
7.3
2.8
8.3
3.1
8.1
3.1
7.7
3.4
7.9
3.1
7.9
3.0
7.8
3.0
14
16
0.5
0.2
l Other taxes on products (incl. import duties) 3.6 3.6 3.5 3.5 3.9 3.5 3.7 3.6 3.3 2.8 2.6 3 0.2
Other taxes on production 0.3 0.4 0.4 0.4 0.8 0.6 0.6 0.5 0.5 0.6 0.5 23 0.0
t Direct taxes 9.2 10.0 11.2 11.7 11.3 12.0 12.3 13.6 13.0 13.9 13.4 8 0.8
a Personal income 5.6 6.1 6.1 6.2 6.4 6.3 6.5 5.9 5.6 5.9 6.0 16 0.4
Corporate income 2.9 3.2 3.8 4.4 4.1 4.5 5.0 6.8 6.7 7.1 6.5 1 0.4
Other 0.7 0.8 1.4 1.2 0.9 1.3 0.9 1.0 0.8 0.9 0.9 10 0.1
Social contributions 6.4 6.7 6.5 6.4 6.5 6.4 6.2 5.9 6.0 6.1 6.0 25 0.4
Employers´ 2.8 3.0 2.9 2.9 2.9 2.9 2.8 2.7 2.7 2.7 2.7 26 0.2
Employees´ 2.8 3.0 2.9 2.9 2.9 2.9 2.8 2.6 2.7 2.7 2.7 15 0.2
Self- and non-employed 0.8 0.7 0.7 0.6 0.7 0.7 0.6 0.6 0.6 0.6 0.6 16 0.0
Less: amounts assessed but unlikely to be collected n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
TOTAL 27.9 29.7 30.6 31.1 32.6 33.7 34.0 34.8 33.8 34.3 33.3 17 2.0
Cyclically adjusted total tax to GDP ratio 26.3 29.4 30.1 31.3 33.7 34.3 34.5 34.5 32.7 34.7 33.4
B. Structure by level of government % of total taxation
Central government 100.0 100.0 100.0 100.0 99.1 98.6 98.8 98.7 98.6 99.0 99.0 1 2.0
2)
State government n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Local government n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Social security funds n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
EU institutions n.a. n.a. n.a. n.a. 0.9 1.4 1.3 1.3 1.4 1.0 1.0 5 0.0
C. Structure by type of tax base % of GDP
Consumption 11.8 12.5 12.6 12.4 13.2 14.4 14.1 14.0 13.7 13.5 13.2 8 0.8
Labour 10.4 11.2 11.1 11.1 11.2 11.0 11.2 10.4 10.3 10.6 10.7 26 0.7
Employed 9.6 10.3 10.2 10.1 10.3 10.1 10.1 9.5 9.4 9.6 9.7 26 0.6
Paid by employers 2.8 3.0 2.9 2.9 2.9 2.9 2.8 2.7 2.7 2.7 2.7 26 0.2
Paid by employees 6.8 7.3 7.3 7.3 7.4 7.2 7.3 6.8 6.7 6.9 7.0 17 0.4
Non-employed 0.8 0.9 0.9 0.9 1.0 1.0 1.1 0.9 0.9 1.0 1.0 12 0.1
Capital 5.6 6.0 6.9 7.6 8.2 8.3 8.7 10.4 9.9 10.2 9.4 5 0.6
Capital and business income 4.5 4.8 5.4 6.0 5.8 6.1 6.6 8.3 8.1 8.5 7.8 2 0.5
Income of corporations 2.9 3.2 3.8 4.5 4.1 4.5 5.0 6.8 6.7 7.1 6.5 1 0.4
Income of households 0.4 0.4 0.4 0.4 0.5 0.5 0.4 0.3 0.3 0.3 0.3 20 0.0
Income of self-employed (incl. SSC) 1.2 1.2 1.2 1.1 1.2 1.2 1.2 1.1 1.1 1.0 1.0 17 0.1
Stocks of capital / wealth 1.1 1.2 1.5 1.6 2.4 2.2 2.1 2.1 1.8 1.7 1.6 14 0.1
D. Environmental taxes % of GDP
Environmental taxes 3.6 3.6 3.4 3.3 3.0 3.3 3.4 3.8 3.4 3.4 3.1 4 0.2
Energy 1.4 1.5 1.3 1.2 1.2 1.3 1.3 1.8 1.5 1.5 1.5 23 0.1
Of which transport fuel taxes : : : : 1.2 1.3 1.3 1.7 1.4 1.3 1.3 22
Transport (excl. fuel) 2.3 2.1 2.0 2.1 1.8 1.8 1.8 1.7 1.7 1.6 1.4 2 0.1
Pollution/resources 0.0 0.0 0.1 0.0 0.0 0.2 0.2 0.3 0.3 0.2 0.2 5 0.0
E. Implicit tax rates %
Consumption 15.6 16.4 17.1 16.7 17.3 19.3 19.4 19.7 19.2 19.3 18.9 18
Labour employed 21.8 22.1 22.3 21.7 21.8 22.1 21.9 20.9 20.7 20.8 21.7 27
Capital : : : : : : : : : : :
Capital and business income : : : : : : : : : : :
Corporations : : : : : : : : : : :
Households : : : : : : : : : : :
Real GDP growth (annual rate) : -1.5 2.8 0.1 -0.5 3.7 2.8 4.3 4.3 -2.6 2.9
See Annex B for explanatory notes. For classification of taxes please visit: http://ec.europa.eu/taxtrends
1) The ranking is calculated in descending order. A "1" indicates this is the highest value in the EU-27. No ranking is given if more than 10 % of data points are missing.
2) This level refers to the Länder in AT and DE, the gewesten en gemeenschappen / régions et communautés in BE and comunidades autónomas in ES.
n.a. not applicable, : not available
Date of extraction: 13/01/2012
Source: Commission Services and Eurostat (online data code gov_a_tax_ag)

124 Taxation trends in the European Union