Organisation for Economic Co-operation and Development

AEO (African Economic Outlook) Country Notes Tables, 2015

It provides a faithful image, to the greatest extent possible, of the aggregates and balances of the general government sector in the SNA 1993 conceptual framework. In addition, it brings to light two relevant aggregates that do not belong to this conceptual frame work: the Total Revenue and the Total Expenditure of the general government sector. Unit of measure used - National currency; current prices. Expressed in millions.

It provides a breakdown of government expenditure according to their function. To meet this end, economic flows of expenditure must be aggregated according to the Classification of the Functions of Government (COFOG).

This database provides a set of indicators that reflect the level and structure of central government support for business R&D; in form of R&D; tax incentives and direct funding across OECD member countries and ten non-member economies (Argentina, Brazil, Bulgaria, Croatia, Cyprus, People's Republic of China, Romania, Russian Federation, and South Africa). This includes time-series indicators of tax expenditures for R&D;, based on the latest 2017 OECD data collection on tax incentive support for R&D; expenditures that was completed in July 2017. These estimates of the cost of R&D; tax relief have been combined with data on direct R&D; funding, as compiled by National Statistical Offices based on reports from firms, in order to provide a more complete picture of government efforts to promote business R&D.; The latest indicators and information on R&D; tax incentives also feature on the dedicated OECD website Measuring R&D; tax incentives.Tax expenditures are deviations from a benchmark tax system (OECD, 2010) and countries use different national benchmarks. Available estimates typically reflect the sum of foregone tax revenues – on an accruals basis – and refunds where applicable, with no or minimal adjustments for behavior effects. Some countries only report claims realised in a given year (cash basis), while others report losses to government on an accrual basis, excluding claims referring to earlier periods and including claims for current R&D; to be used in the future. For general and country-specific notes on the estimates of government tax relief for R&D; expenditures (GTARD), see http://www.oecd.org/sti/rd-tax-stats-gtard-notes.pdfThe sources for the other indicators (direct funding of BERD, BERD and GDP) include the OECD databases on Main Science and Technology Indicators and Eurostat R&D; statistics.

This dataset presents reference statistics (GDP, Total Government Expenditure, deflators, etc.) that are used to calculate some of the indicators on educational expenditure included in the indicators dataset.