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La publicación Estadísticas tributarias en América Latina ha sido elaborada conjuntamente por el Centro de Política y Administración Tributaria de la OCDE, el Centro de Desarrollo de la OCDE, la Comisión Económica de las Naciones Unidas para América Latina y el Caribe (CEPAL) y el Centro Interamericano de Administraciones Tributarias (CIAT). Esta publicación presenta datos detallados comparables a escala internacional sobre los ingresos tributarios de 15 economías latinoamericanas, 2 de las cuales son miembros de la OCDE. Su enfoque se basa en la metodología consagrada de la base de datos Revenue Statistics de la OCDE (OCDE, 2012), que se ha convertido en un referente esencial para los países miembros de la OCDE. Se presentan también comparaciones con la media de la OCDE y con dos países en particular: España y Portugal.
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Revenue Statistics in Latin America has been jointly produced by the Organisation for Economic Co-operation and Development (OECD) Centre for Tax Policy and Administration, the OECD Development Centre, the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Centre of Tax Administrations (CIAT). The staff from these organisations with responsibility for producing the publication were: Bárbara Castelletti, Daniel Adshead and Juan Vázquez Zamora of the OECD Development Centre under the supervision of Director Mario Pezzini; Maurice Nettley of the OECD Centre for Tax Policy and Administration under the supervision of Director Pascal Saint-Amans; Andrea Podestá and Leandro Cabello from the Economic Development Division of UN-ECLAC, under the supervision of Director Juan Alberto Fuentes; and Julio López from the CIAT, under the supervision of its Tax Studies and Research Director, Miguel Pecho.
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This special feature considers taxation and small and medium enterprises (SMEs) in Latin America. It is made up of two parts. Part 1 introduces the importance of SMEs in economic growth, the challenges faced in defining, classifying, and taxing them, and the fiscal instruments being developed to better integrate them into the tax system. Part 2 explores the variety of simplified tax regimes in use throughout Latin America.
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Revenues of both the Latin American and the OECD countries have been attributed to the different levels of government according to the revised guidelines set out in to the final version of the 2008 System of National Accounts (SNA). Under this, revenues are generally attributed to the level of government that exercises the authority to impose the tax or has the final discretion to set and vary the tax rate.
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