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OECD Tax Policy Reviews: Costa Rica 2017

image of OECD Tax Policy Reviews: Costa Rica 2017

This report is part of a new series of publications entitled OECD Tax Policy Reviews. These country reviewsare intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems from a tax policy perspective as well as concrete recommendations for tax policy reform. By benchmarking countries’ tax systems and identifying tailored tax policy reform options, the ultimate objective of the reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax policy reforms.

This first edition provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations. The report is divided into five chapters, starting with a general chapter providing an overview of key macroeconomic and tax revenue trends (Chapter 1), followed by an assessment of the main types of taxes of the Costa Rican tax system, including corporate income taxes (Chapter 2), personal income taxes and social security contributions (Chapter 3), the general sales tax (Chapter 4) and environmentally-related taxes (Chapter 5)

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Overview of Costa Rica's fiscal and tax policy challenges

This chapter discusses the level and composition of the tax revenue raised by Costa Rica. The chapter focuses on key macro-level indicators of the Costa Rican economy, including the country's level of economic growth, the unemployment rate, the level of inequality, the budget deficit and the country's debt level. Specific institutional design characteristics are discussed, including the earmarking of tax revenues. The chapter focuses on the level of tax avoidance and evasion in the country. The chapter also lists the country's tax reform plans. This chapter sets the scene for the in-depth tax policy discussion in the rest of the report.

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