Revenue service

This article is about a type of government agency. For usage in transit, see revenue passenger.

Taxation
An aspect of fiscal policy
Policies Government revenue Property tax equalization Tax revenue Non-tax revenue Tax law Tax bracket Tax threshold Exemption Credit Deduction Tax shift Tax cut Tax holiday Tax advantage Tax incentive Tax reform Tax harmonization Tax competition Double taxation Representation Unions Medical savings account Tax, tariff and trade
Economics General Theory Price effect Excess burden Tax incidence Laffer curve Optimal tax Theory 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 Private tax collection Tax farming
Noncompliance General Tax avoidance Tax evasion Tax resistance Tax shelter Smuggling Black market Unreported employment Corporate Tax inversion Transfer mispricing Base erosion and profit shifting (BEPS) Double Irish Dutch Sandwich Single Malt CAIA/Green Jersey Locations Tax havens Corporate tax havens Offshore financial centres (OFCs) Offshore magic circle Conduit and Sink OFCs Financial centres Financial Secrecy Index Major examples Apple €13 billion fine Ireland as a tax haven 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 In rem Capital gains Carbon Consumption Dividend Ecotax Excise Fuel Georgist Gift Gross receipts Income Inheritance (estate) Land value Payroll Pigovian Property Sales Sin Single Stamp Steering Turnover Value-added (VAT) Corporate profit Excess profits Windfall profits Negative (income) Wealth
International Financial transaction tax Currency transaction tax European Union Common Consolidated Corporate Tax Base (CCCTB) Tobin tax Spahn tax Tax equalization Tax treaty 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 Tax Justice Network (TJN) Institute on Taxation and Economic Policy (ITEP) Oxfam (UK) Tax Foundation (US) 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 revenues as % of GDP Tax rates in Europe Individual Countries Albania Algeria Argentina 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 Singapore South Africa Sri Lanka Sweden Switzerland Taiwan Tanzania United Kingdom United States Uruguay

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. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits.

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

Revenue services by territory

• Albania - Drejtoria e Përgjithshme e Tatimeve / Γενική Διεύθυνση Φορολογίας / Albanian Taxation Office and Inland Revenue
• Argentina - Administración Federal de Ingresos Públicos (AFIP) (Spanish: Federal administration of public income)
• Armenia - State Revenue Committee of Armenia (Armenian: Պետական Եկամուտների Կոմիտե (ՊԵԿ))
• Australia - Australian Taxation Office
• Barbados - Barbados Revenue Authority [1]
• Belgium - Federal Public Service Finance
• Brazil - Department of Federal Revenue of Brazil [2]
• Bulgaria - National Revenue Agency [3]
• Canada - Canada Revenue Agency / Agence du revenu du Canada
• Chile - Servicio de Impuestos Internos [4]
• China - State Administration of Taxation
• Colombia - National Directorate of Taxes and Customs
• Democratic Republic of the Congo - Direction générale des impôts
• Czech Republic - Ministry of Finance
• Denmark - SKAT
• Dominican Republic - Ministerio de Hacienda [5]
• Ecuador - Servicio de Rentas Internas [6]
• Estonia - Tax and Customs Board
• Finland - Finnish Tax Administration [7]
• France - Directorate General of Public Finance [8]
• Germany - Federal Central Tax Office (BZSt) and 16 Regional Tax Offices, as e.g. [9]
• Hong Kong - Inland Revenue Department
• Hungary - NAV Nemzeti Adó- és Vámhivatal (National Tax and Customs Administration) [10] since 1 January 2011

APEH Adó- és Pénzügyi Ellenőrző Hivatal (Tax and Financial Control Administration) [11] until 31 December 2010

VPOP Vám- és Pénzügyőrség [Országos Parancsnoksága] (Hungarian Customs and Finance Guard [Headquarters]) [12] until 31 December 2010

• Iceland - Directorate of Internal Revenue [13]
• India - Indian Revenue Service
• Indonesia - Directorate General of Tax [14] and Directorate General of Customs and Excise [15]
• Ireland - Office of the Revenue Commissioners
• Israel - Israel Tax Authority[16]
• Italy - Italian Agency of Revenue[17]
• Jamaica - Tax Administration Jamaica[18]
• Japan - National Tax Agency
• Kenya - Kenya Revenue Authority
• Latvia - State Revenue Service (Latvian: Valsts ieņēmumu dienests) [19]
• Malaysia - Lembaga Hasil Dalam Negeri Malaysia [20]
• Mauritius - Mauritius Revenue Authority [21]
• Mexico - Servicio de Administración Tributaria [22]
• Morocco - General Tax Directorate [23]
• Netherlands - Tax and Customs Administration
• New Zealand - Inland Revenue Department
• Norway - Norwegian Tax Administration
• Pakistan - Federal Board of Revenue [24]
• Philippines - Bureau of Internal Revenue [25]
• Poland - Krajowa Administracja Skarbowa / National Revenue Administration [26]
• Portugal - Autoridade Tributária e Aduaneira
• Romania — Agenția Națională de Administrare Fiscală
• Russia — Federal Tax Service (Russia)
• Singapore - Inland Revenue Authority of Singapore
• Slovenia - Tax Administration of Slovenia [27]
• South Africa - South African Revenue Service
• Spain - Agencia Estatal de Administración Tributaria
• Sweden - Swedish Tax Agency
• Tanzania - Tanzania Revenue Authority
• Thailand - The Customs, Excise and Revenue Departments
• Ukraine - State Fiscal Service (Ukraine)
• Uganda - Uganda Revenue Authority
• United Kingdom - HM Revenue and Customs
  • Scotland - Revenue Scotland [28]
  • Wales - Welsh Revenue Authority [29]
• United States - Internal Revenue Service
• Venezuela - SENIAT