Personal income taxes

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Government Finances, Economic Statistics
Ida Balle Rohde
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Personal income taxes 2022

The purpose of the statistics Personal income taxation is to give information about tax bases, tax calculations and the various tax concepts, and also give a description of provisional and final tax. The statistics cover income taxes from 1994 and is published yearly in September. The statistics were first published in 1903, but in its current form the statistics cover every year from 1994 onwards.

Statistical presentation

The statistics is a yearly account of personal income- and wealth taxes, as they are in the final assessment. The statistics give information about tax bases, tax calculations and the various tax concepts.

Statistical processing

Data is extracted annually from the Danish Tax Agency. Not all taxable persons are included in the data extract, so income tax is calculated for the missing persons, so that it is possible to describe the development for all taxable persons in Denmark. The validation takes place by comparing the level of total income taxes in relation to the previous year, where both business tendencies and possible tax rate changes are taken into account.

Relevance

The statistics are part of the general economic debate. The statistics is in demand from ministries, politicians, public and private institutions, researchers, enterprises and news media. The statistics often get a lot of attention in the media and amongst other professional users.

Accuracy and reliability

In the first dissemination of the statistics, some information for some taxpayers is missing. The tax payments of these persons are therefore calculated to give an overall picture of the development in income taxes for persons. Also in the final version of the statistics, some taxpayers' information is missing, the statistics therefore contain calculated figures. In the preliminary versions of the statistics some tax types are corrected for biases, as these tax types are potentially underestimated in relation to the final value.

Timeliness and punctuality

The Statistics are published yearly in September. The first version of the preliminary income taxes is published in September after the end of the income year. The final income taxes are published in September, three years after the end of the income year in question. Publications are released on time, as stated in the release calendar.

Comparability

The statistic were first introduced in 1903. The tax reform in 1987 changed both income and deduction concepts. From 1987, the numbers were split into personal income, capital income, and deductions instead of gross income and deductions. The taxation structure differs greatly across countries, which makes international comparison difficult. From 2017, it is possible to connect personal income taxes and national accounts by using a corresponding table between the two statistics.

Accessibility and clarity

These statistics are published annually in a Danish press release. In addition to this, the statistics and explanatory text is included in the Danish text publication Skatter og afgifter (Taxes and duties). In the StatBank the figures are published under Personal income taxes.