TABLE 1.9
Tax revenue and expenditure
1990-91 1996-97 1997-98 1998-99 1999-2000 2000-01* 2001-02#
Actuals Actuals Actuals Actuals Actuals (Prov.) (BE)
(As per cent of GDP)
1 Fiscal deficit 6.6  4.1  4.8  5.1  5.4  5.5  5.1 
2 Revenue deficit 3.3  2.4  3.1  3.8  3.5  3.9  3.4 
3 Primary deficit 2.8  -0.2  0.5  0.7  0.7  0.8  0.2 
4 Gross tax revenue 10.1  9.4  9.1  8.3  8.9  9.0  9.9 
(a) Direct taxes 1.9  2.8  3.2  2.7  3.0  3.3  3.7 
of which:
(i) Income tax 0.9  1.3  1.1  1.2  1.3  1.5  1.8 
(ii) Corporation tax 0.9  1.4  1.3  1.4  1.6  1.7  1.9 
(b) Indirect taxes 7.9  6.5  5.9  5.5  5.8  5.7  6.1 
of which:
(i) Union excise duties 4.3  3.3  3.2  3.1  3.2  3.3  3.6 
(ii) Customs 3.6  3.1  2.6  2.3  2.5  2.3  2.4 
5 Total expenditure 17.3  13.9  14.2  14.7  15.4  15.3  16.4 
of which
(i) Interest payments 3.8  4.3  4.3  4.5  4.7  4.7  4.9 
(ii) Major subsidies 1.7  1.0  1.2  1.2  1.2  1.3  1.2 
(iii) Defence 2.7  2.2  2.3  2.3  2.4  2.4  2.7 
(iv) Other non-plan expenditure 4.1  2.5  2.5  2.9  3.2  3.0  3.2 
(v) Budget support for plan 5.0  3.9  3.9  3.8  3.9  4.0  4.4 
* Provisional and unaudited as reported by Controller General of Accounts, Department of Expenditure, Ministry of Finance.
# The ratios to GDP at current market prices for 2001-2002 are based on CSO's Advance Estimates.
Note : 1 Ratios to GDP at current market prices (Base = 1993-94) of National Accounts Statistics released by the
Central Statistical Organisation.
2 Figures are exclusive of the transfer of State’s share of net small savings collections.