Tax type
The tax, or group of taxes, that the registration covers, such as value added tax or personal income tax, taken from a named classification.
https://publicschema.org/tax/tax_type
Evidence
| Standard | Equivalent | Match |
|---|---|---|
| OECD Classification of Taxes | OECD classification of taxes | broad |
| The OECD Revenue Statistics headings 1000 to 6000 classify taxes, not registrations. | ||
| IMF GFSM 2014 | Taxes (GFSM 2014 classification 11) | broad |
| IMF Government Finance Statistics Manual 2014 heading 11 and its subheadings classify taxes, not registrations. | ||
Details
| Type | concept:CodedValue |
| Cardinality | single |
| References | CodedValue |