 Total tax receipts | | 120 914.2 | 123 108.5 | 124 535.3 | 127 449.5 | 134 682.4 |
| Taxes on production and imports (D.2) | | 51 259.2 | 52 100.6 | 52 859.3 | 55 349.6 | 57 280.9 |
| Taxes on products (D.21) | | 42 369.8 | 42 930 | 43 761.6 | 45 911.6 | 47 643 |
| Value added tax (VAT) (D.211) | | 27 250 | 27 517.8 | 27 577.8 | 28 721.5 | 29 748.3 |
| VAT on products | | 27 250 | 27 517.8 | 27 577.8 | 28 721.5 | 29 748.3 |
| Taxes and duties on imports, excluding VAT (D.212) | | 1 025.3 | 1 071 | 1 108.2 | 1 175.5 | 1 167.5 |
| Import duties (D.2121) | | 0 | 0 | 0 | 0 | 0 |
| Import duties including ECSC rights | | 0 | 0 | 0 | 0 | 0 |
| Taxes on imports, excluding VAT and duties (D.2122) | | 1 025.3 | 1 071 | 1 108.2 | 1 175.5 | 1 167.5 |
| Levies on imported agriculture products (D.2122 A) | | 0 | 0 | 0 | 0 | 0 |
| Levies on agriculture (D.2122 A) | | 0 | 0 | 0 | 0 | 0 |
| Monetary compensatory amounts on imports (D.2122 B) | | 0 | 0 | 0 | 0 | 0 |
| Monetary compensatory amounts on imports (D.2122 B) | | 0 | 0 | 0 | 0 | 0 |
| Excise duties (D.2122 C) | | 1 025.3 | 1 071 | 1 108.2 | 1 175.5 | 1 167.5 |
| Excise duties on mineral oil | | 60 | 60 | 60 | 60 | 60 |
| Excise duties on liquefied natural gas and liquefied hydrocarbon and benzol | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on tobacco | | 342.6 | 358.9 | 360.5 | 365.4 | 359 |
| Excise duties on brandy | | 197.7 | 212.1 | 231.4 | 235 | 232.4 |
| Taxes on consumption of alcohol and brandy | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on fermented sparkling drinks | | 77.1 | 85.2 | 92.2 | 103.9 | 102.6 |
| Excise duties on fermented fruit juices | | 131.4 | 139.4 | 147.5 | 173.7 | 172.3 |
| Excise duties on beer | | 10 | 10 | 10 | 10 | 10 |
| Excise duties on non-alcoholic beverages | | 26 | 25.8 | 25.1 | 45 | 46.6 |
| Excise duties on sugar and refining syrup | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on coffee | | 15 | 14.7 | 14.2 | 14.1 | 14.5 |
| Excise duties on intermediary products | | 0 | 0 | 0 | 0 | 0 |
| Contribution for the surveillance on domestic fuel oil | | 0 | 0 | 0 | 0 | 0 |
| Contribution on oil product for heating | | 0 | 0 | 0 | 0 | 0 |
| Contribution on energy | | 0 | 0 | 0 | 0 | 0 |
| Packing contribution | | 165.5 | 164.9 | 167.3 | 168.4 | 170.1 |
| Environmental charge | | 0 | 0 | 0 | 0 | 0 |
| Ecotax | | 0 | 0 | 0 | 0 | 0 |
| General sales or turnover taxes (D.2122 D) | | 0 | 0 | 0 | 0 | 0 |
| Taxes as tax stamps | | 0 | 0 | 0 | 0 | 0 |
| Taxes on specific services (D.2122 E) | | 0 | 0 | 0 | 0 | 0 |
| Profits of import monopoly (D.2122 F) | | 0 | 0 | 0 | 0 | 0 |
| Other taxes on products, except VAT and import taxes (D.214) | | 14 094.5 | 14 341.2 | 15 075.6 | 16 014.6 | 16 727.2 |
| Excise duties and consumption taxes (D.214 A) | | 7 027.9 | 7 157.9 | 7 550.2 | 8 276.5 | 8 629.4 |
| Excise duties on mineral oil | | 3 815.1 | 4 076.5 | 4 353.1 | 4 784.5 | 5 009.6 |
| Excise duties on liquefied natural gas and liquefied hydrocarbon and benzol | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on tobacco | | 1 854.6 | 1 824.9 | 1 901.2 | 1 940.7 | 1 886.2 |
| Excise duties on brandy | | 74 | 79.5 | 86.7 | 88 | 87.1 |
| Taxes on consumption of alcohol and brandy | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on fermented sparkling drinks | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on fermented fruit juices | | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 |
| Excise duties on beer | | 173.4 | 186.5 | 184 | 191.6 | 190.8 |
| Excise duties on non-alcoholic beverages | | 31.6 | 31.3 | 30.5 | 54.7 | 56.6 |
| Excise duties on sugar and refining syrup | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on coffee | | 0 | 0 | 0 | 0 | 0 |
| Excise duties on intermediary products | | 26.1 | 25.5 | 26.3 | 28.3 | 28 |
| Contribution for the surveillance on domestic fuel oil | | 40.5 | 31.9 | 35.7 | 32.7 | 31.6 |
| Contribution on oil product for heating | | 7 | 5.6 | 6.2 | 5.7 | 4.2 |
| Contribution on energy | | 337.1 | 325.2 | 342.7 | 340 | 339.9 |
| Federal contribution on electricity and natural gas / Contribution to the Energy Fund (FR) | | 281.3 | 208.2 | 268.7 | 517.5 | 696.5 |
| Taxes on water (FR, WR and BCR) | | 2.9 | 2.9 | 2.9 | 2.9 | 2.9 |
| Contributions on sugar | | 0 | 0 | 0 | 0 | 0 |
| Super levy on milk | | 0 | 0 | 0 | 0 | 0 |
| Super levy on cereals | | 0 | 0 | 0 | 0 | 0 |
| Super levy on mutton | | 0 | 0 | 0 | 0 | 0 |
| Penalty for exceeding the milk quota | | 0 | 0 | 0 | 0 | 0 |
| Compulsory contributions from producers of animals and animal products (Sanitel) | | 13.9 | 14 | 6.1 | 7.3 | 11.9 |
| Levy ECSC | | 0 | 0 | 0 | 0 | 0 |
| Packing contribution | | 166.5 | 165.9 | 168.3 | 169.4 | 171.1 |
| Environmental charge | | 13.6 | 12.9 | 1.2 | -0.5 | 0 |
| Ecotax | | 0.7 | 0.1 | 0.1 | 0.5 | 0 |
| Contribution for FAPETRO | | 2.9 | 4.5 | 3 | 4.5 | 3.9 |
| Contribution for APETRA | | 186.6 | 162.4 | 133.4 | 108.6 | 109 |
| Stamp taxes (D.214 B) | | 0 | 0 | 0 | 0 | 0 |
| Stamp taxes (D.214 B) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on financial and capital transactions (D.214 C) | | 3 886.1 | 4 081 | 4 358.2 | 4 463.7 | 4 800.3 |
| Registration rights | | 3 542 | 3 724.3 | 3 899.2 | 4 065.1 | 4 341.8 |
| Mortgage rights | | 72.1 | 78.2 | 93 | 89.1 | 83.4 |
| Court rights | | 37.2 | 35.8 | 40.9 | 46.5 | 39.7 |
| Taxes on stock exchange business | | 193 | 201.1 | 287.1 | 218.7 | 295.7 |
| Tax on delivery of securities to bearer | | 6.2 | 1.8 | 0 | 0 | 0 |
| Duties on written documents | | 35.6 | 39.8 | 38 | 44.3 | 39.7 |
| Registration taxes (D.214 D) | | 360.4 | 325.9 | 349.2 | 388.4 | 435.2 |
| Car registration taxes | | 0 | 0 | 0 | 0 | 0 |
| Traffic taxes | | 360.4 | 325.9 | 349.2 | 388.4 | 435.2 |
| Taxes on entertainment (D.214 E) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on lotteries, gambling and betting (D.214 F) | | 72.5 | 76 | 79.5 | 90.2 | 93.9 |
| Taxes on gambling and bets | | 72.5 | 76 | 79.5 | 90.2 | 93.9 |
| Taxes on insurance premiums (D.214 G) | | 2 285.1 | 2 262.5 | 2 307.1 | 2 352.9 | 2 381.7 |
| Taxes on insurance contracts | | 1 276.3 | 1 243.7 | 1 279.7 | 1 304 | 1 318 |
| Additional levy on premiums for industrial accidents | | 46.1 | 39.4 | 41.1 | 37.2 | 36.4 |
| Additional levy on car insurance premiums | | 652.2 | 656 | 657.6 | 670.4 | 682.1 |
| Additional levy on fire insurance premiums | | 177.3 | 185.8 | 188.3 | 190 | 191.6 |
| Additional levy on hospitalization insurance premiums | | 125.4 | 130.2 | 132.4 | 143.1 | 145.4 |
| Receipts for the benefit of the Belgian Red Cross | | 7.8 | 7.4 | 8 | 8.2 | 8.2 |
| Other taxes on specific services (D.214 H) | | 0 | 0 | 0 | 0 | 0 |
| General sales or turnover taxes (D.214 I) | | 0 | 0 | 0 | 0 | 0 |
| Taxes as tax stamps | | 0 | 0 | 0 | 0 | 0 |
| Profits of fiscal monopolies (D.214 J) | | 214.8 | 206.1 | 206.1 | 201 | 185.3 |
| Profits of the national lottery | | 214.8 | 206.1 | 206.1 | 201 | 185.3 |
| Export duties and monetary compensatory amounts on exports (D.214 K) | | 0 | 0 | 0 | 0 | 0 |
| Monetary compensatory amounts on exports | | 0 | 0 | 0 | 0 | 0 |
| Other taxes on products n.e.c. (D.214 L) | | 247.7 | 231.8 | 225.3 | 241.9 | 201.4 |
| Taxes on poster advertising | | 2.9 | 2.4 | 2.7 | 2.3 | 2.6 |
| Contribution on the turnover of the pharmaceutical industry | | 240.5 | 225.1 | 218.6 | 234.9 | 194.1 |
| Levy on particular pharmaceutical products | | 4.3 | 4.3 | 4 | 4.7 | 4.7 |
| Other taxes on production (D.29) | | 8 889.4 | 9 170.6 | 9 097.7 | 9 438 | 9 637.9 |
| Taxes on land, buildings or other structures (D.29 A) | | 4 942.4 | 5 068.7 | 5 147.5 | 5 342.9 | 5 415.2 |
| Advance tax payment on property (PP) | | 3 271.1 | 3 355 | 3 406.5 | 3 535 | 3 585.9 |
| Advance tax payment on property (Corp) | | 1 583.5 | 1 625.5 | 1 650.9 | 1 715 | 1 740.4 |
| Opening tax | | 0.1 | 0.1 | 0.1 | 0.2 | 0.1 |
| Licence right | | 0 | 0 | 0 | 0 | 0 |
| Regional tax (BCR) - From 2002 onwards, only regional tax payable by the building owners | | 87.7 | 88.1 | 90 | 92.7 | 88.8 |
| Taxes on use of fixed assets (D.29 B) | | 756.7 | 742.3 | 745 | 649.7 | 645 |
| Traffic taxes paid by corporations | | 568.2 | 555.4 | 573.2 | 576.5 | 597 |
| Tax on automatical recreation appliances | | 74.1 | 55.1 | 56.4 | 51.7 | 53.9 |
| Euro tax disc | | 114.3 | 131.8 | 115.4 | 21.5 | -5.9 |
| Taxes equal to excise rights paid by corporations | | 0.1 | 0 | 0 | 0 | 0 |
| Total wage bill and payroll taxes (D.29 C) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on the co-ordinating centre | | 0 | 0 | 0 | 0 | 0 |
| Taxes on international transactions (D.29 D) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on business and professional licences (D.29 E) | | 776.3 | 572.7 | 586.2 | 441 | 439.6 |
| Contribution to the Protection Fund for Deposits and Financial Instruments | | 0 | 0 | 0 | 0 | 0 |
| Contribution to the Guarantee Fund for Financial Services (Formerly Special Protection Fund for deposits, life insurance contracts and the capital of approved cooperative societies) | | 609.4 | 437.8 | 441 | 441 | 439.6 |
| Contribution for Financial Stability to the Resolution Funds / Single Resolution Fund | | 166.9 | 134.9 | 145.2 | 0 | 0 |
| Taxes on pollution (D.29 F) | | 206.3 | 320.3 | 258.8 | 354.6 | 309.1 |
| Tax on waste products (FR and WR) | | 45.6 | 51.1 | 55.4 | 83.9 | 78.7 |
| Tax on manure (FR) | | 5 | 3.3 | 0.9 | 2.8 | 2.4 |
| Taxes on water (FR, WR and BCR) | | 119.3 | 108.6 | 101.2 | 132.9 | 115.6 |
| Emission permits | | 36.4 | 157.3 | 101.3 | 135 | 112.4 |
| Undercompensation of VAT (D.29 G) | | 0 | 0 | 0 | 0 | 0 |
| Undercompensation of VAT | | 0 | 0 | 0 | 0 | 0 |
| Other taxes on production n.e.c. (D.29 H) | | 2 207.7 | 2 466.6 | 2 360.2 | 2 649.8 | 2 829 |
| Annuities for patented entities | | 10 | 6 | 9.2 | 10.5 | 14.5 |
| Monopoly interest (Belgacom) | | 0 | 0 | 0 | 0 | 0 |
| Monopoly interest (National lottery) | | 124.3 | 101.3 | 86.3 | 98.6 | 94.5 |
| Non-recurrent company contribution | | 206.4 | 208.1 | 210.9 | 222.1 | 227.9 |
| Contribution on public mandate | | 7.9 | 7.9 | 8.3 | 8.3 | 7.9 |
| Reclamation clinical biology and pharmaceutical products | | 4 | 4 | 4 | 4 | 1.5 |
| Radio and television licences (WR, FR and GR) - partim | | 0 | 0 | 0 | 0 | 0 |
| Contribution payable by the nuclear operators | | 480 | 469.3 | 200 | 159.9 | 183.8 |
| One-off contribution payable by the gas sector | | 0 | 0 | 0 | 0 | 0 |
| Special contribution from the electricity corporations | | 0 | 0 | 0 | 0 | 0 |
| One-off contribution payable by the oil sector | | 0 | 0 | 0 | 0 | 0 |
| Annual tax on unit trusts, credit companies and insurance companies | | 354.2 | 537.6 | 565.9 | 587.4 | 140 |
| Annual tax on credit institutions | | 96.4 | 87.1 | 94.8 | 380.4 | 788.6 |
| Other taxes on production | | 924.4 | 1 045.3 | 1 180.8 | 1 178.6 | 1 370.4 |
| Current taxes on income, wealth, etc (D.5) | | 65 682.2 | 67 108.2 | 68 038.7 | 68 753.4 | 73 783.7 |
| Income taxes (D.51) | | 63 816.1 | 65 251.1 | 66 109.6 | 66 709.4 | 71 816.2 |
| Income taxes of natural persons or households (D.51 A) | | 50 720.1 | 51 706.1 | 51 445.1 | 51 058.7 | 52 730.6 |
| Advance tax payment on movable property (PP) | | 4 314 | 4 619.5 | 4 104.1 | 3 992.5 | 3 758.6 |
| Business' advance tax payment (PP) | | 44 638.7 | 45 544 | 45 609.3 | 45 273.1 | 46 813.5 |
| Advance payments (PP) | | 1 507.6 | 1 496.7 | 1 547.3 | 1 513.1 | 1 590.9 |
| Assessments (PP) | | -911.5 | -1 113.7 | -975.5 | -960.3 | -696.8 |
| Annual tax on profit sharing | | 14.1 | 10.7 | 6 | 13.5 | 14 |
| Special social contributions | | 1 116.3 | 1 115.7 | 1 105.9 | 1 197.3 | 1 205.7 |
| Contribution large incomes | | 0.2 | 0.3 | 0.2 | 0.4 | 0.2 |
| Tax on the worker's participation in the benefit or the capital of the company | | 20.2 | 20.6 | 19.3 | 16.6 | 16.3 |
| Other income taxes | | 20.5 | 12.3 | 28.5 | 12.5 | 28.2 |
| Income taxes of corporations (D.51 B) | | 12 217.9 | 12 586.2 | 13 643.2 | 14 620.9 | 18 110.3 |
| Advance tax payment on movable property (corp) | | 477.8 | 355.6 | 466.2 | 408.4 | 302.7 |
| Advance payments (corp) | | 7 929.6 | 8 464.9 | 8 538.1 | 8 593.6 | 11 585.8 |
| Taxes from non-residents (corp) | | 138.4 | 9.3 | 153.5 | 38.4 | 270.4 |
| Assessments (corp) | | 3 661.7 | 3 749.7 | 4 466.3 | 5 571.1 | 5 936.1 |
| Other income taxes | | 10.4 | 6.7 | 19.1 | 9.4 | 15.3 |
| Taxes on holding gains/losses (D.51 C) | | 0 | 0 | 0 | 0 | 0 |
| Taxes on lottery and gambling profits (D.51 D) | | 0 | 0 | 0 | 0 | 0 |
| Other income taxes n.e.c. (D.51 E) | | 878.1 | 958.8 | 1 021.3 | 1 029.8 | 975.3 |
| Former income taxes | | 0 | 0 | 0 | 0 | 0 |
| Taxes from non-residents (PP) | | 841.4 | 914 | 976.2 | 980.4 | 927.9 |
| Other income taxes | | 36.7 | 44.8 | 45.1 | 49.4 | 47.4 |
| Other current taxes (D.59) | | 1 866.1 | 1 857.1 | 1 929.1 | 2 044 | 1 967.5 |
| Current taxes on capital (D.59 A) | | 553.3 | 582.9 | 602.8 | 735 | 619.8 |
| Taxes on patrimony (grounds and buildings) | | 206.4 | 234.9 | 244.3 | 249.2 | 285.2 |
| Taxes on the NPIs | | 38.3 | 39.2 | 41 | 43.2 | 44.5 |
| Tax on quoted securities | | 0 | 0 | 0 | 0 | 0 |
| Levy for fighting the non-use of an electric power production site by a producer | | 0 | 0 | 0 | 120.1 | 0 |
| Transfer to the Fund for Industrial Accidents of recognized private insurance corporations | | 308.6 | 308.8 | 317.5 | 322.5 | 290.1 |
| Poll taxes (D.59 B) | | 46.3 | 43.6 | 39.5 | 0.1 | 0.1 |
| Tax on household waste (RW) | | 0 | 0.2 | 0 | 0 | 0 |
| Flat-rate regional tax (BCR) | | 46.3 | 43.4 | 39.5 | 0.1 | 0.1 |
| Expenditure taxes (D.59 C) | | 0 | 0 | 0 | 0 | 0 |
| Household payments for receiving licences (D.59 D) | | 1 256.1 | 1 217.9 | 1 265.3 | 1 287 | 1 325.5 |
| Taxes on traffic paid by the households | | 1 147.6 | 1 126.7 | 1 162.6 | 1 169.3 | 1 210.4 |
| Taxes equal to excise rights paid by households | | 0.2 | 0 | 0 | 0 | 0 |
| Radio and television licences (FR) | | 108.3 | 91.2 | 102.7 | 117.7 | 115.1 |
| Taxes on international transactions (D.59 E) | | 0 | 0 | 0 | 0 | 0 |
| Other current taxes n.e.c. (D.59 F) | | 10.4 | 12.7 | 21.5 | 21.9 | 22.1 |
| Other taxes | | 10.4 | 12.7 | 21.5 | 21.9 | 22.1 |
| Capital taxes (D.91) | | 3 973 | 3 899.6 | 3 637.5 | 3 346.5 | 3 617.7 |
| Taxes on capital transfers (D.91 A) | | 3 096.1 | 2 808.8 | 3 002.3 | 2 931.7 | 3 130.5 |
| Death duties | | 2 633.5 | 2 313.4 | 2 510 | 2 364.5 | 2 526.3 |
| Gift taxes | | 462.6 | 495.4 | 492.3 | 567.1 | 604.2 |
| Capital levies (D.91 B) | | 876.9 | 1 090.8 | 635.2 | 414.8 | 487.2 |
| Taxes on long-term savings | | 206.9 | 210.6 | 412.6 | 382.4 | 369.3 |
| One-off tax regulation | | 0 | 0 | 0 | 0 | 0 |
| One-off tax regulation "diamond sector" | | 0 | 0 | 0 | 0 | 0 |
| One-off tax regulation (bis) | | 614.2 | 575.2 | 144.9 | 8.4 | 11.8 |
| One-off tax regulation (ter) | | 54.1 | 305 | 77.7 | 24 | 106.1 |
| Special contribution from credit associations in case of withdrawal from the credit professional network | | 1.7 | 0 | 0 | 0 | 0 |
| Other capital taxes n.e.c. (D.91 C) | | 0 | 0 | 0 | 0 | 0 |
| Net social contributions (D.61) | | 65 989.4 | 66 772.6 | 67 998.7 | 67 595.1 | 69 548.8 |
| p.m. Actual social contributions | | 56 429.1 | 57 163.5 | 58 753.5 | 58 058.9 | 59 624.5 |
| Employers' actual social contributions (D.611) | | 34 807.3 | 35 255.9 | 36 188 | 35 143.7 | 36 001.1 |
| Compulsory employers' actual social contributions (D.6111C) | | 34 807.3 | 35 255.9 | 36 188 | 35 143.7 | 36 001.1 |
| To the general government account | | 6 534.6 | 6 621 | 7 436.7 | 7 480.3 | 7 773.9 |
| To the other sectors' account | | 28 272.7 | 28 634.9 | 28 751.3 | 27 663.4 | 28 227.2 |
| Voluntary employers' actual social contributions (D.6111V) | | 0 | 0 | 0 | 0 | 0 |
| To the general government account | | 0 | 0 | 0 | 0 | 0 |
| To the other sectors' account | | 0 | 0 | 0 | 0 | 0 |
| Employers' imputed social contributions (D.612) | | 9 560.2 | 9 609.2 | 9 245.1 | 9 536.2 | 9 924.3 |
| Households' actual social contributions (D.613) | | 21 621.8 | 21 907.6 | 22 565.5 | 22 915.3 | 23 623.4 |
| Employees' actual social contributions | | 16 482 | 16 683.4 | 17 035.7 | 17 175.4 | 17 736.8 |
| Compulsory employees' actual social contributions (D.613CE) | | 16 481 | 16 682.1 | 17 034.7 | 17 174.5 | 17 735.8 |
| Voluntary employees' actual social contributions (D.613VE) | | 1 | 1.3 | 1 | 1 | 1 |
| Self-employed persons' actual social contributions | | 3 703.1 | 3 725.5 | 3 974.9 | 4 071.3 | 4 144.8 |
| Compulsory self-employed persons' actual social contributions (D.613CS) | | 3 703.1 | 3 725.5 | 3 974.9 | 4 071.3 | 4 144.8 |
| Voluntary self-employed persons' actual social contributions (D.613VS) | | 0 | 0 | 0 | 0 | 0 |
| Non employed persons' actual social contributions | | 1 436.6 | 1 498.8 | 1 554.9 | 1 668.5 | 1 741.8 |
| Compulsory non employed persons' actual social contributions (D.613CN) | | 1 363.3 | 1 426.9 | 1 484.4 | 1 598 | 1 669.9 |
| Voluntary non employed persons' actual social contributions (D.613VN) | | 73.3 | 71.8 | 70.5 | 70.5 | 71.9 |
| Households' social contributions supplements (D.614) | | 0 | 0 | 0 | 0 | 0 |
| Social insurance scheme service charge (D.61SC) | | 0 | 0 | 0 | 0 | 0 |
| Total of taxes and social contributions | | 177 343.3 | 180 272 | 183 288.9 | 185 508.5 | 194 306.8 |
| Total of taxes and net social contributions (including imputed social contributions) | | 186 903.5 | 189 881.2 | 192 534.1 | 195 044.6 | 204 231.2 |
| Total payable tax credits | | 1 492 | 1 051.5 | 830.1 | 761.1 | 883 |
| of which payable tax credits that exceed the taxpayer's liability | | 415.3 | 316.7 | 293.3 | 300.8 | 311.1 |