How to read it
An intention, not a measurement. Compare it with cumulative execution carefully: the share collected by mid-year does not say whether the plan will be met — receipts are seasonal, and the law itself can be amended during the year it governs.
How it is measured
Article 1 of the federal budget law. Entered by hand: neither Minfin's open data nor the Electronic Budget portal publishes the approved figures in machine-readable form, and every entry cites the act that enacted it. Amendments are stored as later publications of the same year, so the product shows the revision in force at the reporting date.