El Salvador

The country profile includes data on the income taxes paid by workers, their social security contributions, the family benefits they receive in the form of cash transfers as well as the social security contributions and payroll taxes paid by the employers. Results reported include the average and marginal tax burdens for eight different family types.It also describes the personal income tax systems, all compulsory social security contribution schemes and universal cash transfers as well as recent changes in the tax/benefit system.

Este capítulo habla del Programa de Educación Cívico-Tributaria de El Salvador. En primer lugar, comienza por exponer una visión general del programa al completo y de sus objetivos, centrándose después en un elemento en concreto: el Diploma en Educación Fiscal. Por último, hace un recorrido por el impacto de la iniciativa y apunta brevemente a los futuros pasos en este ámbito.

Ce chapitre présente le programme d'éducation des contribuables en El Salvador. Il décrit d'abord les objectifs généraux du programme, suivi d’un point sur un élément spécifique, le diplôme d’éducation fiscale. Il examine par la suite l'impact et les leçons à tirer de l'initiative, suivie par un aperçu des prochaines étapes.

This chapter presents El Salvador’s taxpayer education programme. It first gives an overview of the whole programme and its objectives, followed by a focus on one specific element, the Tax Education Diploma. It subsequently looks at the impacts and lessons learnt of the initiative, followed by an outlook on next steps.

The pension system in El Salvador consists of a privately managed defined-contribution scheme. A guaranteed minimum pension requires 25 years of contributions by the minimum retirement age.

The OECD has been active in promoting competition policy among countries in Latin America and the Caribbean and formed a partnership with the Inter-American Development Bank to further this aim. The principal feature of this partnership has been the annual Latin American Competition Forum (LACF), at which senior officials from countries in the region discuss, in roundtable fashion, issues of competition policy of interest to them. Each of the first four Forums featured a peer review of one country in the region. At the fifth Forum held in 2007, work focused on the four Latin American peer review reports which had been produced in the framework of the Latin American Competition Forum (Brazil, Chile, Peru and Argentina) as well as the peer review of Mexico held in the OECD Competition Committee. This work assessed the impact that the peer reviews have had on competition policy and on the competition agencies in the countries concerned. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of a country to submit its laws and policies to substantive questioning by other members of the international community. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all.There is an emerging consensus on best practices in competition law enforcement and in applying competition policy principles to regulatory systems. Countries now co-operate regularly in such areas as anticartel enforcement and international mergers. Peer reviews are an important part of this process. The OECD and the IDB are pleased to have participated in this partnership for the promotion of competition policy in Latin America and the Caribbean. This work is consistent with the policies and goals of both organisations. Sound competition policy will promote economic growth and prosperity, bringing benefits to consumers in the region and substantially improving the business climate. Both organisations would like to thank the Government of El Salvador for volunteering to be peer reviewed at the sixth LACF meeting, held in Panama, on 10-11 September 2008. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.

The Constitution of El Salvador neither defines nor explicitly prohibits discrimination. The legislation provides for equality in the exercise of civil and political rights, but does not mention economic, social or cultural rights. The Penal Code provides for sanctions only in the case of severe discrimination.

1996: Decree No. 926; establishes the Superintendence of Pensions to supervise the system of mandatory private pension schemes and regulates its structure, functions and powers.