ICTD Government Revenue Dataset
Description - The past decade has seen dramatically increased attention to questions related to taxation and revenue in developing countries from both policymakers and researchers. The quality of available cross-country tax and revenue data has remained seriously deficient, potentially leading to highly flawed research results and misplaced policy advice. The International Centre for Taxation and Development (ICTD) has correspondingly invested in the creation of a substantially more complete and accurate government revenue dataset for research. The dataset contains individual data sheets with the Central and General government data reported as % of GDP. This is followed by the sheet "merged", which combines central and general government data into a single dataset. The "Classifier" datasheet allows you to alter whether the final dataset draws on central or general government data for any given country, though we would not recommend making changes, and this is largely included for transparency about whether data is central or general for any given country.
URL to Database Source - http://www.ictd.ac/en/ictd-government-revenue-dataset