||Data on taxes and social contributions are collected by Eurostat on the basis of the European system of national accounts (ESA 2010) transmission programme; table 9 “Detailed
tax and social contribution receipts by receiving subsector”. The data relate to the general government sector in the ESA 2010, including subsectors for central government,
state government (where applicable), local government, social security funds (where applicable) and taxes collected on behalf of the EU institutions. The data are consistent
in terms of methodology with the annual GFS presented in SDW report "General Government Fiscal Position of the Euro Area, the European Union and European Union Countries - Annual"
(annual data on general government revenue, expenditure, deficit/surplus, debt and the deficit-debt adjustment). However, differences between the two data sets may arise due to different
data vintages. Further information are available on the Eurostat website (link) and the European
Commission – DG Taxation and Customs Union in the Economic analysis of Taxation (link)