The Political Economy of Taxation in Latin America

The Political Economy of Taxation in Latin America PDF Author: Gustavo Flores-Macias
Publisher: Cambridge University Press
ISBN: 1108474578
Category : Business & Economics
Languages : en
Pages : 285

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Book Description
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.

Revenue Statistics 2019

Revenue Statistics 2019 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264671595
Category :
Languages : en
Pages : 354

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Book Description
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.

Revenue Statistics in Latin America and the Caribbean 2019

Revenue Statistics in Latin America and the Caribbean 2019 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264826033
Category :
Languages : en
Pages : 295

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Book Description
This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies.

Revenue Statistics 2021 The Initial Impact of COVID-19 on OECD Tax Revenues

Revenue Statistics 2021 The Initial Impact of COVID-19 on OECD Tax Revenues PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264567356
Category :
Languages : en
Pages : 357

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Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

Revenue Statistics in Latin America and the Caribbean 2021

Revenue Statistics in Latin America and the Caribbean 2021 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264342605
Category :
Languages : en
Pages : 340

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Book Description
This report compiles comparable tax revenue statistics over the period 1990-2019 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies.

Revenue Statistics 2017

Revenue Statistics 2017 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264283188
Category :
Languages : en
Pages : 340

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Book Description
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.

Revenue Statistics in Latin America and the Caribbean 2023

Revenue Statistics in Latin America and the Caribbean 2023 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264829032
Category :
Languages : en
Pages : 211

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Book Description
This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Electronic Invoicing in Latin America

Electronic Invoicing in Latin America PDF Author: Alberto Daniel Barreix
Publisher: Inter-American Development Bank
ISBN:
Category : Business & Economics
Languages : en
Pages : 75

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Book Description
The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.

Revenue Statistics in Latin America and the Caribbean 2022

Revenue Statistics in Latin America and the Caribbean 2022 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264630449
Category :
Languages : en
Pages : 342

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Book Description
This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies.

Revenue Statistics in Latin America and the Caribbean 2024

Revenue Statistics in Latin America and the Caribbean 2024 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264365265
Category :
Languages : en
Pages : 208

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Book Description
This report compiles comparable tax revenue statistics over the period 1990-2022 for 27 Latin American and Caribbean (LAC) countries. It provides harmonised data on the level and structure of tax revenues based on the OECD classification of taxes, thereby enabling comparison of national tax systems on a consistent basis, both across the region and with other economies globally. The report includes two special features: one examines fiscal revenues from non-renewable natural resources in the LAC region in 2022 and 2023, while the second calculates equivalent fiscal pressure in the LAC region. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (UN-ECLAC), and the Inter-American Development Bank (IDB).