The fiscal charges ratio places the national tax revenue of a national economy into relation to another monetary size, like the gross national product or the gross domestic product, in order to compare the relative load of different production locations or national economies.

With a given, unchanged tax law and taxation system the fiscal charges ratio is proportional to the economic trend and the technology of the payment of taxes. If the quotient is larger than 1, then its arising elasticity is rising in the economic trend.

In the Federal Republic of Germany the fiscal charges ratio varies medium-term around 23% (1970: 22.8%, 1977:25,0%, 1981:24,0%, 1985:23,7%, 1986:23,2%, 2003:20,8%), whereby it related to the turnover and wage tax a moderately rising tendency, related to which body and trade tax exhibit a falling tendency. It gives only a rough reference point for the total cost to a national economy, since it contains neither the deliveries (see delivery ratio), still the social insurance contributions. She states also nothing over the distribution of fiscal charges. This is affected among other things by tax facts, tax exemptions, the possibility of the taxpayer, its fiscal charges for over-rolled, the relationship from direct to indirect taxes as well as by the tax progression. The fiscal charges ratio flows as a component into the view of the state ratio, into which also the economic activities are e.g. received e.g. from state-own enterprises, like banks, railway enterprise, post office, telecommunications, power supply firm, motorway operator companies etc.

see also

• Tax ratio
• State ratio
• Delivery ratio

Articles in category "Fiscal charges ratio"

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  State fiscal years 2000 through 2003. We will issue this report to the Ohio ... the State must use the cost-to-charge ratio to convert billed charges to ...


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  Charity care cost was determined using a cost-to-charge ratio of (Total ... Planning and Development Annual Disclosure Reports for fiscal years 1995 - 1999. ...