Revenue Statistics in Latin America 2012 [electronic resource].
Publishing, OECD.
Organisation for Economic Co-operation and DevelopmentCorporate Author
Organisation for Economic Co-operation and DevelopmentContributor
Paris : Organisation for Economic Co-operation and Development,
2012.
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
Description based upon print version of record.
Foreword; Presentación; Acknowledgements; Agradecimientos; Table of Contents; Índice de Materias; List of tables/Índice de cuadros; List of Charts/Índice de gráficos; PART 1 Tax Revenue Trends 1990-2010; A. Tax ratios; B. Tax structures; C. Taxes by level of government; D. Comparative charts; References; SPECIAL FEATURE Taxation and SMES in Latin America; Introduction; Part 1: The importance of SMEs in Latin America and the relationship between taxation, SMEs and informality; Part 2: Simplified tax regimes existing for small taxpayers in Latin America; References
PARTE I Tendencias tributarias, 1990-2010A. Niveles de recaudación; B. Estructuras impositivas; C. Impuestos por nivel de gobierno; Referencias; Sección especial Tributación y PYMES en América Latina; Introducción; Parte 1: La importancia de las PYMES en América Latina y su relación con los sistemas fiscales y la informalidad.; Parte 2: Regímenes simplificados de tributación para pequeños contribuyentes en América Latina; Referencias; PART II Tax Levels and Tax Structures, 1990-2010 / PARTE II Niveles impositivos y estructuras tributarias, 1990-2010; A. Comparative Tables, 1990-2010
B. Comparative chartsPART III Country Tables, 1990-2010 - Tax Revenues / PARTE III Cuadros país, 1990-2010 - Ingresos tributarios; PART IV Tax Revenues by Sub-sectors of General Government / PARTE IVIngresos tributarios por sub-sectores de gobierno general; ANNEX 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 benefitsG. 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) system; J. Comparison of the OECD classification of taxes with other international classifications; K. Attribution of tax revenues by sub-sectors of general government; APPENDIX; ANEXO A Clasificación de impuestos y guía de interpretación de la OCDE; Clasificación de impuestos de la OCDE
Guía de Interpretación de la OCDEA. Cobertura; B. Principios de registro; C. Criterios generales de clasificación; D. 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
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
Revenue -- OECD countries -- Statistics -- Periodicals.
Taxation -- OECD countries -- Statistics -- Periodicals.