Revenue Statistics in Latin America and the Caribbean 1990-2014 / Organisation for Economic Co-operation and Development.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development, author.

Series:

/

Language:

English

Spanish

Subjects (All):

Revenue--Latin America--Statistics.

Revenue.

Revenue--Caribbean--Statistics.

Physical Description:

1 online resource (238 p.)

Place of Publication:

Paris, [France] : OECD Publishing, 2016.

Language Note:

In English and Spanish.

Summary:

This publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries.

Contents:

Foreword; Presentación; Acknowledgements; Agradecimientos; Table of contents; Índice de materias; List of tables/Índice de cuadros; List of figures/Índice de gráficos; Executive summary; Resumen ejecutivo; Chapter 1: Tax revenue trends, 1990-2014; 1.1. Tax ratios; 1.2. Tax structures; 1.3. Taxes by level of government; 1.4. Comparative figures; Notes; References; Capítulo 1: Tendencias tributarias, 1990-2014; 1.1. Niveles de recaudación; 1.2. Estructuras impositivas; 1.3. Impuestos por nivel de gobierno; 1.4. Gráficos comparativos; Notas; Referencias; Chapter 2: Special feature

2.1. Trends in fiscal revenues from non-renewable natural resources for 20142.2. Estimated non-renewable natural resources revenues for 2015; Notes; References; Capítulo 2: Sección especial; 2.1. Tendencias en ingresos fiscales provenientes de recursos naturales no renovablespara 2014; 2.2. Ingresos estimados provenientes de recursos naturales no renovables para 2015; Notas; Referencias; Chapter 3: Tax levels and tax structures, 1990-2014 / Capítulo 3: Niveles impositivos y estructuras tributarias, 1990-2014; 3.1. Comparative tables, 1990-2014 / Cuadros comparativos, 1990-2014

3.2. Gráficos comparativosChapter 4: Country tables, 1990-2014 - Tax revenues Capítulo 4: Cuadros País, 1990-2014 - Ingresos tributarios; Chapter 5: Tax revenues by sub-sectors of general government / Capítulo 5: Ingresos tributarias por sub-sectores de gobierno general; Annex A: The OECD Interpretative Guide; A.1. The OECD classification of taxes; A.2. Coverage; A.3. Basis of reporting; A.4. General classification criteria; A.5. Commentaries on items of the list; A.6. Conciliation with National Accounts; A.7. Memorandum item on the financing of social security benefits

A.8. Memorandum item on identifiable taxes paid by governmentA.9. Relation of OECD classification of taxes to national accounting systems; A.10. The OECD classification of taxes and the International Monetary Fund (GFS) system; A.11. Comparison of the OECD classification of taxes with other international classifications; A.12. Attribution of tax revenues by sub-sectors of general government; A.13. Provisional classification of revenues from bank levies and payments to depositinsurance and financial stability schemes; Notes; Anexo A: Guía de interpretación de la OCDE

A.1. Clasificación de impuestos de la OCDEA.2. Cobertura; A.3. Principios de registro; A.4. Criterios generales de clasificación; A.5. Comentarios sobre ítems de la lista; A.6. Conciliación con las cuentas nacionales; A.7. Partida informativa sobre el financiamiento de las prestaciones sociales; A.8. Partida informativa sobre impuestos identificables pagados por el gobierno; A.9. Relación de la clasificación de impuestos de la OCDE con el Sistema de CuentasNacionales

A.10. Relación de la clasificación de impuestos de la OCDE con el sistema de estadísticasde finanzas públicas del Fondo Monetario Internacional

Notes:

Description based upon print version of record.

Includes bibliographical references at the end of each chapters.

Description based on online resource; title from PDF title page (ebrary, April 20, 2016).

ISBN:

92-64-25193-6