Code of liberalisation of current invisible operations. - Info and Reading Options

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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.

Open Data:

Intro -- Foreword -- Presentación -- Acknowledgements -- Agradecimientos -- Table of Contents -- Índice de Materias -- List of Tables/Índice de cuadros -- List of Charts/Índice de gráficos -- PART I Tax Revenue Trends 1990-2009 - PARTE I Tendencias tributarias, 1990-2009 -- A. Tax ratios -- B. Tax structures -- C. Taxes by level of government -- D. The impact of natural resources on reported tax levels -- E. Comparative charts -- References -- A. Niveles de recaudación -- B. Estructuras impositivas -- C. Impuestos por nivel de gobierno -- D. Impacto de los recursos naturales en los niveles impositivos registrados -- Referencias -- PART II Tax Levels and Tax Structures, 1990-2009 - PARTE II Niveles impositivos y estructuras tributarias, 1990-2009 -- A. Comparative Tables, 1990-2009 -- A. Cuadros comparativos, 1990-2009 -- B. Comparative charts / B. Gráficos comparativos -- PART III Country Tables, 1990-2009 - Tax Revenues - PARTE III Cuadros país, 1990-2009 - Ingresos tributarios -- PART IV Tax Revenues by Sub-Sectors of General Government - PARTE IV Ingresos 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 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) system -- J. Comparison of the OECD classification of taxes with other international classifications

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