Estadísticas tributarias en América Latina 2014
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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Tendencias tributarias, 1990-2012
Los ingresos tributarios como proporción del producto interno bruto (PIB) han aumentado considerablemente en América Latina en los dos últimos decenios. Tanto el cuadro A como el gráfico A plasman cómo los ingresos de los países latinoamericanos objeto de este estudio, incluidas las contribuciones a la seguridad social, han venido incrementándose casi ininterrumpidamente, con excepción de 2009, y han pasado del 13.6% del PIB en 1990 al 20.7% del PIB (promedios no ponderados) en 2012. Este crecimiento de la importancia relativa de los ingresos tributarios es reflejo de unas condiciones macroeconómicas favorables, así como de los cambios en el diseño de los sistemas tributarios y del fortalecimiento de las administraciones tributarias.
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