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Taxation
An aspect of fiscal policy
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Economics General Theory Price effect Excess burden Tax incidence Laffer curve Optimal tax Theories Optimal capital income taxation Distribution of Tax Tax rate Flat Progressive Regressive Proportional
Collection Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax investigation Tax shelter Tax collector Private tax collection Tax farming
Noncompliance General Tax avoidance Repatriation tax avoidance Tax evasion Tax resistance Tax shelter Debtors' prison Smuggling Black market Unreported employment Corporate Tax inversion Transfer mispricing Base erosion and profit shifting (BEPS) Double Irish Dutch Sandwich Single Malt CAIA Locations Tax havens Corporate havens Offshore financial centres (OFCs) Offshore magic circle Conduit and sink OFCs Financial centres Financial Secrecy Index Major examples Ireland as a tax haven Ireland v. Commission Leprechaun economics Liechtenstein tax affair Luxembourg Leaks Offshore Leaks Paradise Papers Panama Papers Swiss Leaks United States as a tax haven Panama as a tax haven
Types Direct Indirect Per unit Ad valorem Aviation Airport improvement Landing Solidarity Capital gains Expatriation Consumption Departure Hotel Sales Stamp Television Tourist Value-added Dividend Environmental tax Carbon Landfill Natural resources consumption Severance Steering Stumpage Excise Alcohol Cigarette Fat Meat Sin Sugary drink Tobacco General Georgist Gift Gross receipts Hypothecated Income Inheritance (estate) Land value Luxury Payroll Pigouvian Property Single Surtax Turnover Use User charge/ fee Congestion Fuel Road/ GNSS Toll Vehicle miles traveled Corporate profit Excess profits Windfall Negative (income) Wealth
International Financial transaction tax Currency transaction tax European Union Common Consolidated Corporate Tax Base (CCCTB) Global minimum corporate tax rate Tobin tax Spahn tax Tax equalization Tax treaty Exchange of Information Permanent establishment Transfer pricing European Union FTT Foreign revenue rule
Trade Custom Duty Tariff Import Export Tariff war Free trade Free-trade zone Trade agreement ATA Carnet
Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute on Taxation and Economic Policy (ITEP) Oxfam (UK) Tax Foundation (US) Tax Justice Network (TJN) Tax Policy Center (US)
Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat
By country All Countries List of countries by tax rates Tax revenue to GDP ratio Tax rates in Europe Individual Countries Albania Algeria Argentina Armenia Australia Azerbaijan Bangladesh Bhutan Brazil Bulgaria BVI Canada China Colombia Croatia Denmark Finland France Germany Greece Hong Kong Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Morocco Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Portugal Russia South Africa Sri Lanka Sweden Switzerland Taiwan Tanzania United Arab Emirates United Kingdom United States Uruguay
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A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. ^{[1] [2]} Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits. ^[3]

In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support ( welfare) to families and individuals (through payment of tax credits or transfer payments). ^{[1] [2]}

The chief executive of the revenue agency is usually styled as Commissioner, Minister, Secretary or Director.

Revenue services by jurisdiction

Jurisdiction	Agency name	Notes
Albania	General Directorate of Taxation ( Albanian: Drejtoria e Përgjithshme e Tatimeve)	—
Argentina	Federal administration of public income ( Spanish: Administración Federal de Ingresos Públicos, AFIP)	—
Armenia	State Revenue Committee of Armenia ( Armenian: Պետական Եկամուտների Կոմիտե (ՊԵԿ))	—
Australia	Australian Taxation Office (ATO)	—
Bangladesh	National Board of Revenue	—
Barbados	Barbados Revenue Authority (BRA) [1]	Created on 1 April 2014 as a merger between Inland Revenue and Land Tax Departments and the Value Added Tax (VAT) & Excise Divisions of the Customs and Excise Department. [4]
Belgium	Federal Public Service Finance ( Dutch: FOD Financiën; French: SPF Finances; German: FÖD Finanzen)	—
Bosnia and Herzegovina	Indirect Taxation Authority ( Bosnian/ Croatian: Uprava za indirektno oporezivanje; Serbian: Управа за индиректно опорезивање)	—
Botswana	Botswana Unified Revenue Service	—
Brazil	Department of Federal Revenue of Brazil [2] ( Portuguese: Secretaria da Receita Federal do Brasil; RFB)	—
Bulgaria	National Revenue Agency [ bg] [3]	—
Canada	Canada Revenue Agency (CRA; French: Agence du revenu du Canada; ARC)	Previously the Canada Customs and Revenue Agency
Quebec	Revenue Quebec ( French: Revenu Québec)	The CRA collects revenue on behalf of provincial and territorial governments except in Quebec.
Chile	Servicio de Impuestos Internos [ es] [4]	—
China	State Taxation Administration (STA, Chinese: 国家税务总局)	—
Hong Kong	Inland Revenue Department (IRD; Chinese: 稅務局)	—
Macau	Financial Services Bureau (FSB; Chinese: 財政局; Portuguese: Direcção dos Serviços de Finanças)	—
Colombia	National Directorate of Taxes and Customs ( Spanish: Dirección de Impuestos y Aduanas Nacionales; DIAN)	—
Democratic Republic of the Congo	Direction générale des impôts [ fr]	—
Czech Republic	Ministry of Finance ( Czech: Ministerstvo financí České republiky; MFČR)	—
Denmark	Danish Tax Agency ( Danish: Skattestyrelsen)	Previously SKAT
Dominican Republic	Ministerio de Hacienda [5]	—
Ecuador	Servicio de Rentas Internas [ es] [6]	—
Estonia	Tax and Customs Board ( Estonian: Maksu- ja Tolliamet; MTA)	—
Finland	Finnish Tax Administration [ fi] [7]	—
France	General Directorate of Public Finance ( French: Direction Générale des Finances Publiques; DGFIP) [8]	—
Ghana	Ghana Revenue Authority	—
Germany	Federal Central Tax Office ( German: Bundeszentralamt für Steuern; BZSt) [9]	On a federal level (16 regional tax offices exist)
Hungary	National Tax and Customs Administration ( Hungarian: Nemzeti Adó- és Vámhivatal; NAV) [10]	Since 1 January 2011
Iceland	Directorate of Internal Revenue [11]	—
India	Indian Revenue Service (IRS; Sanskrit: Bhāratīya Rājasva Sevā)	—
Indonesia	Directorate General of Taxes ( Indonesian: Direktorat Jenderal Pajak) [12] and Directorate General of Customs and Excise ( Indonesian: Direktorat Jenderal Bea dan Cukai) [13]	—
Ireland	Office of the Revenue Commissioners (the Revenue; Irish: Na Coimisinéirí Ioncaim)	—
Israel	Israel Tax Authority ( Hebrew: רשות המסים בישראל Rashut HaMisim B'Israel) [14]	—
Italy	Italian Agency of Revenue ( Italian: Agenzia delle Entrate) [15]	—
Jamaica	Tax Administration Jamaica [16]	—
Japan	National Tax Agency (NTA; Japanese: 国税庁 Kokuzei-chō)	—
Kenya	Kenya Revenue Authority (KRA)	—
Latvia	State Revenue Service ( Latvian: Valsts ieņēmumu dienests) [17]	—
Lithuania	State Tax Inspectorate ( Lithuanian: Valstybinė Mokesčių Inspekcija) [18]	—
Malawi	Malawi Revenue Authority	—
Malaysia	Inland Revenue Board of Malaysia (IRBM) ( Malay: Lembaga Hasil Dalam Negeri Malaysia; LHDNM) [19]	—
Mauritius	Mauritius Revenue Authority [20]	—
Mexico	Tax Administration Service ( Spanish: Servicio de Administración Tributaria; SAT) [21]	—
Morocco	General Tax Directorate [22]	—
Nigeria	Federal Inland Revenue Service	—
Netherlands	Tax and Customs Administration ( Dutch: Belastingdienst)	—
New Zealand	Inland Revenue Department (IRD; Māori: Te Tari Taake)	—
Norway	Norwegian Tax Administration ( Norwegian: Skatteetaten)	—
Pakistan	Federal Board of Revenue (FBR; Urdu: وفاقی آمدنی هيئت) [23]	—
Peru	Superintendencia Nacional de Aduanas y de Administración Tributaria (Peru ) [sunat.gob.pe/]	—
Philippines	Bureau of Internal Revenue (BIR; Filipino: Kawanihan ng Rentas Internas) [24]	—
Poland	National Revenue Administration ( Polish: Krajowa Administracja Skarbowa) [25]	—
Portugal	Portuguese Tax and Customs Authority ( Portuguese: Autoridade Tributária e Aduaneira) [26]	—
Romania	National Agency for Fiscal Administration ( Romanian: Agenția Națională de Administrare Fiscală; ANAF)	—
Russia	Federal Tax Service ( Russian: Федеральная налоговая служба, ФНС России)	—
Rwanda	Rwanda Revenue Authority	—
Saudi Arabia	General Authority of Zakat and Tax	—
Singapore	Inland Revenue Authority of Singapore ( Chinese: 新加坡国内税务局; Malay: Lembaga Hasil Dalam Negeri Singapura)	—
Slovenia	Tax Administration of Slovenia [27]	—
South Africa	South African Revenue Service (SARS)	—
South Korea	National Tax Service (South Korea)	—
Spain	Spanish Tax Agency ( Spanish: Agencia Estatal de Administración Tributaria; AEAT)	—
Sweden	Swedish Tax Agency ( Swedish: Skatteverket)	—
Tanzania	Tanzania Revenue Authority (TRA)	—
Thailand	The Revenue Department (RD; Thai: กรมสรรพากร)	—
Turkey	Turkish Revenue Administration	—
Ukraine	State Fiscal Service (SFS; Ukrainian: Державна фіскальна служба; ДФС)	—
Uganda	Uganda Revenue Authority (URA)	—
United Kingdom	His Majesty's Revenue and Customs (HMRC; Welsh: Cyllid a Thollau Ei Fawrhydi)	—
Scotland	Revenue Scotland ( Scottish Gaelic: Teachd-a-steach Alba) [28]	—
Wales	Welsh Revenue Authority ( Welsh: Awdurdod Cyllid Cymru) [29]	—
United States	Internal Revenue Service (IRS)	—
Venezuela	National Integrated Service for the Administration of Customs Duties and Taxes ( Spanish: Servicio Nacional Integrado de Administración Aduanera y Tributaria)	—
Zimbabwe	Zimbabwe Revenue Authority	—

References