Revenue Statistics in Latin America 2012
![image of Revenue Statistics in Latin America 2012 image of Revenue Statistics in Latin America 2012](https://assets.oecdcode.org/covers/100/g2g23281.jpg)
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. This edition's special feature covers taxation and small and medium enterprises in Latin America.
- Click to access:
-
Click to download PDF - 3.59MBPDF
Special feature - Taxation and SMES in Latin America
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.
- Click to access:
-
Click to download PDF - 332.27KBPDF