Comparability

Comparability - geographical

The taxation systems vary widely across countries, both in terms of conceptual and computational differences which makes the comparison difficult Corporate taxation is a part of the income taxes when numbers are compared geographically. The taxation in Denmark differs widely from all other European countries. In Denmark, contribution to social security schemes constitutes an exceptionally small share of total taxation, whereas income taxes account for more than 60 percent. This is in contrast to most other European countries where the contribution to social security schemes constitute a particular high share of the total taxation and income taxes only constitute a minor percentage. Among the OECD countries, only New Zealand and Australia have a tax structure that is to some extent similar to the Danish one.

Comparability over time

The statistics were published for the first time in 1922. Comparability over time is possible since the method for computing total corporation tax has not changed – only the tax rate has changed. Data from 1996 is presented in Statbank.

Coherence - cross domain

The Danish Tax Agency publish every year the open tax list in February, which show what each company pays in corporation tax. The Ministry of Taxation publish every year an article on corporation tax. The statistics are incorporated in both quarterly and annually government finance statistics. Before the first publication, government finance statistics use a combination of an estimate from the Danish Ministry of Finance and own calculations for the expected corporation tax. After the statistics are published for the first time, then the actual corporation tax is used and incorporated at the next publication of government finance statistics.

Coherence - internal

Not relevant for these statistics.