In the 2001 Government Finance Statistics Manual, the International Monetary Fund divides government revenue into four categories: taxes, social contributions, gifts, and other income. The details are as follows:

1. Tax revenue. The categories are subdivided into: taxes on income, profits and capital gains, taxes on wages and labor, taxes on property, taxes on goods and services, taxes on international trade and transactions, other taxes wait.

2. Social contributions. The categories are subdivided into: social security contributions and other social contributions. Among them, social security contributions are subdivided according to the payer into employee contributions, employer contributions, self-employed or unemployed personnel contributions, and non-distributable contributions.

3. Gift. The categories are subdivided into: gifts from foreign governments, gifts from international organizations and gifts from other general government units.

4. Other income. The categories are subdivided into: income from property, sale of goods and services, income from fines, fines and forfeitures, other voluntary transfers other than gifts, miscellaneous and unspecified income, etc.