TABLE_II2 - Targeted statutory corporate income tax rate

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Data Structure

id description
COU Country
TAR_CORP_TAX Targeted corporate income tax
YEA Year
OBS_VALUE Observation Value
TIME_FORMAT Time Format
OBS_STATUS Observation Status
UNIT Unit
POWERCODE Unit multiplier
REFERENCEPERIOD Reference period

TAR_CORP_TAX

id label
TAR_SMA_BIS_CIT_RATE Small business corporate income tax rates
TAR_CENT_GOV_CIT_RATE Central government targeted corporate income tax rate
TAR_CIT_RATE_EXCL_SURTAX Targeted corporate income tax rate exclusive of surtax
TAR_CIT_RATE_LESS_SUB_NAT Targeted corporate income tax rate less deductions for sub-national taxes
TAR_SUB_CENT_GOV_CIT_RATE Targeted sub-central government corporate income tax rate
TAR_COMB_CIT_RATE Combined targeted corporate income tax rate

TIME_FORMAT

id label
P1Y Annual
P1M Monthly
P3M Quarterly
P6M Half-yearly
P1D Daily

OBS_STATUS

id label
B Break
C Non-publishable and confidential value
D Difference in methodology
E Estimated value
F Forecast value
H Missing value, holiday or weekend
I Incomplete data
L Missing value; data exist but were not collected
M Missing value; data cannot exist
N Non-publishable, but non-confidential value
P Provisional value
R Confidential statistical information due to identifiable
S Strike
Z Absolute zero observation
a Business activity
b Geographical location
c Other
U Low reliability
G Experimental value