拉丁美洲经济委员会-2025年拉丁美洲和加勒比收入统计（英）_206页_16mb

Summary of Revenue Statistics in Latin America and the Caribbean 2025

Core Content

Revenue Statistics in Latin America and the Caribbean 2025 is a joint publication by the OECD, UN-ECLAC, CIAT, and IDB, with support from several international donors. It presents comparable tax revenue data for 27 Latin American and Caribbean (LAC) countries over the period 1990–2023, using the OECD classification of taxes. The report also includes two special features: one on non-tax revenues in the LAC region and another on fiscal revenues from non-renewable natural resources in 2023 and 2024.

Main Points

• Tax Revenue Trends (1990–2023)

  • The average tax-to-GDP ratio in the LAC region increased by 6.7 percentage points (p.p.) over the period, driven by growth in VAT and income and profit taxes.
  • The gap between LAC and OECD average tax-to-GDP ratios narrowed from 16.3 p.p. in 1990 to 12.7 p.p. in 2023, but this trend reversed after the 2010s, with the gap widening since the pandemic.
  • In 2023, the LAC average tax-to-GDP ratio was 21.3%, down from 21.5% in 2022. This decline was attributed to reduced economic activity and falling global prices for non-renewable natural resources.
  • Tax-to-GDP ratios fell in more than half of LAC countries (14 out of 27) in 2023, with Chile and Peru experiencing the largest drops (3.2 p.p. and 2.1 p.p., respectively).
  • The South American sub-region recorded the strongest decline in tax-to-GDP ratios (0.5 p.p.) in 2023, yet maintained the highest average tax-to-GDP ratio at 22.9%.
  • The Caribbean and Central America and Mexico sub-regions had average tax-to-GDP ratios of 21.9% and 19.0%, respectively, with the Caribbean showing a slight increase in 2023.

• Tax Structure in the LAC Region (2023)

  • Taxes on goods and services accounted for 49.0% of total tax revenues in the LAC region, compared to 31.5% in the OECD.
  • VAT was the main source of revenue from goods and services, contributing 28.5% of total tax revenues and 6.0% of GDP.
  • Income and profit taxes accounted for 29.6% of total tax revenues in the LAC region in 2023, with corporate income tax (CIT) and personal income tax (PIT) contributing 18.7% and 9.5% respectively, compared to 12.0% and 23.6% in the OECD.
  • Social security contributions (SSCs) accounted for 16.6% of total tax revenues in the LAC region, below the OECD average of 24.8%.

• Non-Tax Revenues (2019–2023)

  • Non-tax revenues are an important but volatile component of domestic resource mobilisation in the LAC region.
  • In 2023, central government non-tax revenues ranged from 0.4% of GDP in Peru to 11.6% in Cuba.
  • The average non-tax revenue for 22 LAC countries (excluding OECD members and Venezuela) was 3.1% of GDP.
  • Sales of goods and services were the main source of non-tax revenues for over half of these countries, followed by property income (rents, royalties, interest, dividends).

• Fiscal Revenues from Non-Renewable Natural Resources (2023–2024)

  • Hydrocarbon-related revenues declined from 4.4% of GDP in 2022 to 3.9% in 2023, and further to 3.2% in 2024, due to falling oil prices.
  • Mining-related fiscal revenues also decreased, from 0.74% of GDP in 2022 to 0.59% in 2023, and further to 0.5% in 2024, primarily due to a drop in CIT payments.
  • These declines reflect the broader economic challenges and reduced commodity prices in the region.

Key Information

• Methodology:

  • The report uses the OECD classification of taxes, categorising them into income/profits, payroll, property, goods and services, and other taxes.
  • Non-tax revenues are included for the first time in this edition, with data harmonised across the LAC region.

• Special Features:

  • Non-Tax Revenues: Analyses the role and trends of non-tax revenues in the LAC region from 2019 to 2023.
  • Non-Renewable Natural Resources: Focuses on fiscal revenues from oil, gas, and mining in 2023 and 2024, highlighting the impact of global commodity price fluctuations.

• Data Sources and Partners:

  • The publication is a collaborative effort involving the OECD, UN-ECLAC, CIAT, and IDB.
  • Financial support was provided by the Spanish Agency for International Development Cooperation (AECID) and the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Sweden, Switzerland, and the United Kingdom.

• Use and Licensing:

  • The report is available in print, PDF, and HTML formats with corresponding ISBNs.
  • It is licensed under the Creative Commons Attribution 3.0 IGO license, allowing for use with proper attribution.

• Structure and Content:

  • The report includes an executive summary, a foreword, acknowledgements, and detailed sections on tax trends, non-tax revenues, and non-renewable natural resource revenues.
  • It also features a comprehensive set of tables and figures covering the tax structures and trends of individual LAC countries from 1990 to 2023.

Conclusion

This publication offers a detailed and comparative analysis of tax revenues and non-tax revenues in the LAC region, highlighting the evolving tax structures, economic pressures, and the role of natural resource revenues in shaping fiscal policies. It underscores the importance of developing more progressive and efficient tax systems to support sustainable development and social protection in the region.