Revenue statistics in Latin America 1990-2012 = Estadísticas tributarias en América Latina 1990-2012.

Format:

Book

Contributor:

Organisation for Economic Co-operation and Development, issuing body.

Language:

English

Subjects (All):

Revenue--Latin America--Statistics--Periodicals.

Revenue.

Taxation--Latin America--Statistics--Periodicals.

Taxation.

Physical Description:

1 online resource (206 p.)

Other Title:

Estadísticas tributarias en América Latina 1990-2012

Place of Publication:

[Paris, France] : OECD, [2014]

Language Note:

English

Summary:

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 methodo

Contents:

Foreword; Presentación; Acknowledgements; Agradecimientos; Table of Contents; Índice de Materias; List of Tables/Índice de cuadros; List of Charts/ Índice de gráficos; Executive summary; Resumen ejecutivo; PART 1 Tax Revenue Trends 1990-2012; A. Tax ratios; B. Tax structures; C. Taxes by level of government; D. Comparative charts; References; SPECIAL FEATURE: Fiscal revenues from non-renewable natural resources in Latin America; PARTE 1 Tendencias tributarias, 1990-2012; A. Niveles de recaudación; B. Estructuras impositivas; C. Impuestos por nivel de gobierno; Referencias

SECCIÓN ESPECIAL : Ingresos fiscales provenientes de recursos naturales no renovables en América LatinaPART II Tax Levels and Tax Structures, 1990-2012; PARTE II Niveles impositivos y estructuras tributarias, 1990-2012; A. Comparative Tables, 1990-2012; A. Cuadros comparativos, 1990-2012; B. Comparative charts / B. Gráficos comparativos; B. Comparative charts / B. Gráficos comparativos; PART III Country Tables, 1990-2012 - Tax revenues; Parte III Cuadros país, 1990-2012 - Ingresos tributarios; PART IV Tax Revenues by Sub-sectors of General Government

PARTE IV Ingresos tributarios por sub-sectores de gobierno generalANNEX A The OECD Classification of Taxes and Interpretative Guide; The OECD Classification of Taxes; The OECD Interpretative Guide; A. Coverage; B. Basis of reporting; C. General classification criteria; D. Commentaries on items of the list; E. Conciliation with National Accounts; F. Memorandum item on the financing of social security benefits; G. Memorandum item on identifiable taxes paid by government; H. Relation of OECD classification of taxes to national accounting systems

I. The OECD classification of taxes and the International Monetary Fund (GFS) systemJ. Comparison of the OECD classification of taxes with other international classifications; K. Attribution of tax revenues by sub-sectors of general government; L. Provisional classification of revenues from bank levies and payments to deposit insurance and financial stability schemes; Notes; ANEXO A Clasificación de impuestos y guía de interpretación de la OCDE; Clasificación de impuestos de la OCDE; Guía de Interpretación de la OCDE; A. Cobertura; B. Principios de registro

C. Criterios generales de clasificaciónD. Comentarios sobre ítems de la lista; E. Conciliación con las cuentas nacionales; F. Partida informativa sobre el financiamiento de las prestaciones sociales; G. Partida informativa sobre impuestos identificables pagados por el gobierno; H. Relación de la clasificación de impuestos de la OCDE con el Sistema de Cuentas Nacionales; I. Relación de la clasificación de impuestos de la OCDE con el sistema de estadísticas de finanzas públicas del Fondo Monetario Internacional

J. Comparación de la clasificación de impuestos de la OCDE con otras clasificaciones internacionales

Notes:

Description based upon print version of record.

Description based on online resource; title from PDF title page (ebrary, viewed April 1, 2014).

ISBN:

92-64-20794-5