Question 61

Does the Enacted Budget present revenue estimates by category (such as tax and non-tax)?
 * a. Yes, the Enacted Budget presents revenue estimates by category.
 * b. No, the Enacted Budget does not present revenue estimates by category.
 * c. Not applicable/other (please comment).

OBS Guidelines
Question 61 asks whether revenue estimates in the Enacted Budget are presented by “category” — that is, whether tax and non-tax sources of revenue are shown separately.

To answer “a,” the Enacted Budget must present revenue estimates classified by category.

1) Using EBP documents to respond to EB questions
Researchers should not use EBP documents to respond to EB questions (59-63), UNLESS
 * there is a very specific citation in the Appropriations Act itself to a specific document that was tabled as part of the EBP and not modified by the legislature. This mostly applies to Westminster system countries.
 * The EBP documents are re-uploaded with a new cover page and/or title that signals that it is now approved/enacted rather than proposed/draft.

2) Categorizations other than tax/non-tax
We do accept categorization other than tax/non-tax. For example, in oil rich countries we would accept an oil/non-oil categorization provided:
 * It is useful to check EBP and/or EB to see if they use the same categorization, so that budgeted/approved can be compared with actuals.

3) What categories qualify?
Oil vs. non-oil and tax vs. non-tax qualify as categories. If you find a different category (such as current revenues vs. capital revenues), please raise this issue with the team.

In Saudi Arabia in OBS 2019, its categories were tax and “other revenues”, and it scored an “a” answer on this question.

Azerbaijan in OBS 2019 labeled its revenues as nonoil, oil, customs, fees, other, and oil fund (a mix of categories and individual sources of revenue), so it scored an “a” answer to Question 71 but a “c” answer for Question 72.