Revenue Statistics in Latin America

ISSN :
2310-922X (online)
ISSN :
2310-9211 (print)
DOI :
10.1787/2310922x
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Revenue Statistics in Latin America is a joint publication by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT). Its provides internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to LAC countries Revenue Statistics in Latin America enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also between them and their industrialised peers.

 
Revenue Statistics in Latin America 2014

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Author(s):
OECD
Publication Date :
20 Jan 2014
Pages :
204
ISBN :
9789264207943 (PDF) ; 9789264207936 (print)
DOI :
10.1787/9789264207943-en-fr

Hide / Show Abstract

Revenue Statistics in Latin America is a joint publication by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT). Its aim is to provide internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to LAC countries Revenue Statistics in Latin America enables meaningful cross-country comparisons about tax levels and structures not only between LAC economies, but also between them and their industrialised peers.

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    Foreword

    Revenue Statistics in Latin America is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter- American Centre of Tax Administrations (CIAT). It presents detailed, internationally comparable data on tax revenues for 18 Latin American economies, 2 of which are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics database (OECD, 2013), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies.

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    Acknowledgements

    This edition of Revenue Statistics in Latin America has been jointly produced by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter- American Centre of Tax Administrations (CIAT).

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    Executive summary

    Tax revenues as a proportion of national incomes are rising in Latin American countries but they are still lower than in most OECD countries. In the group of 18 Latin American and Caribbean (LAC) countries covered by the Report the average tax to GDP ratio increased to 20.7% in 2012 compared with 20.1% in 2011 and 19.3% in 2010. Between 1990 and 2012, this average rose more quickly than the OECD equivalent. However it is still well below the corresponding OECD figure of 34.6%.

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    Tax Revenue Trends 1990-2012

    Tax revenues as a proportion of gross domestic product (GDP) have increased considerably in Latin America during the last two decades. Both Chart A and Table A show how revenues, including social security contributions, for these Latin American countries have, with the exception of 2009, risen almost continuously from 13.6% of GDP in 1990 to 20.7% of GDP (unweighted averages) in 2012. This growth in the relative importance of tax revenues is a reflection of favourable macroeconomic conditions, changes in the tax systems design and strengthening of tax administrations.

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    Tax Levels and Tax Structures, 1990-2012
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    Country Tables, 1990-2012 – Tax revenues
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    Tax Revenues by Sub-sectors of General Government

    Revenues of both the Latin American and the OECD countries have been attributed to the different levels of government according to the revised guidelines set out in to the final version of the 2008 System of National Accounts (SNA). Under this, revenues are generally attributed to the level of government that exercises the authority to impose the tax or has the final discretion to set and vary the tax rate.

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    The OECD Classification of Taxes and Interpretative Guide
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