拉美经济委员会-1990-2019年拉丁美洲和加勒比收入统计、税收统计（英文）-2021.4-340页_4mb

Summary of Revenue Statistics in Latin America and the Caribbean 2021

Core Content

Revenue Statistics in Latin America and the Caribbean 2021 is a collaborative publication by the OECD, UN-ECLAC, CIAT, and IDB, with support from the European Union. It provides detailed, internationally comparable data on tax revenues for 27 Latin American and Caribbean (LAC) economies, three of which are OECD members. The report analyzes tax trends from 1990 to 2019, focusing on changes in the level and composition of taxation, as well as the distribution of tax collection across different levels of government.

Main Views and Key Information

1. Tax Revenue Trends (1990–2019)

• Tax-to-GDP Ratios: The report presents data on tax revenue as a percentage of GDP, highlighting overall trends and variations across LAC countries.
• Tax Structures: It explores the composition of tax systems, including income, payroll, property, goods and services, and other taxes, using the OECD classification.
• VAT Revenue Ratio: The value-added tax (VAT) is analyzed in terms of its contribution to total tax revenue and its rates across different regions.
• Environmental Taxes: Trends in environmental tax revenues are examined, showing the role of such taxes in the overall tax structure.
• Tax by Level of Government: The report investigates how tax revenues are distributed between central, regional, and local governments.

2. Special Feature: Fiscal Policy Responses to the COVID-19 Crisis

• The LAC region used fiscal policy as a key tool to respond to the economic impact of the pandemic.
• Tax Policy Measures: A wide range of tax relief measures were implemented rapidly, including exemptions, deferrals, and reductions.
• Expenditure Measures: These formed the bulk of the fiscal response, with increased public spending on health, social protection, and economic support.
• Future Outlook: The report outlines the path forward for fiscal policy in the LAC region, emphasizing the need for sustainable development and fiscal resilience.

3. Special Feature: Fiscal Revenues from Non-Renewable Natural Resources

• Hydrocarbon Revenues: Increased in LAC, driven by one-off extraordinary revenues.
• Mining Revenues: Declined across the region, with significant variation between countries.
• Impact of the Pandemic: The outbreak of the pandemic and resulting economic slowdown had a strong negative impact on non-renewable resource revenues.
• The report highlights the importance of diversifying revenue sources and managing resource-dependent economies.

Methodology and Classification

• The report follows the OECD Revenue Statistics methodology, which classifies taxes based on their base: income (1000), payroll (3000), property (4000), goods and services (5000), and other taxes (6000).
• Social Security Contributions: Treated as taxes under category 2000.
• The OECD classification is aligned with international standards, including the IMF's Government Finance Statistics (GFS), and is used to ensure consistency in cross-country comparisons.
• Interpretative Guide: Available in Annex A, explaining the tax concept, classification criteria, and reporting basis.

Acknowledgements

• The publication was jointly produced by multiple international organizations, including the OECD, UN-ECLAC, CIAT, and IDB.
• Key contributors include:
  • Emmanuelle Modica and David Bradbury (OECD Tax Policy and Administration)
  • Jingjing Xia and Alexander Pick (OECD Development Centre)
  • Michael Hanni (UN-ECLAC)
  • Julio Alberto López (CIAT)
  • Alberto Barreix (IDB)
• Special thanks are given to national tax authorities and officials in countries such as Argentina, Costa Rica, the Dominican Republic, El Salvador, Honduras, Jamaica, Panama, Paraguay, and Peru.
• The document was financially supported by the European Commission.

Additional Notes

• The report includes detailed tables and charts for each chapter, providing data on tax revenue trends, specific tax types, and fiscal responses.
• The OECD methodology may differ slightly from that used by UN-ECLAC, CIAT, and IDB in some cases, and these differences are noted in the text and tables.
• The publication includes a section in memoriam for Juan Carlos Gómez Sabaini, who made significant contributions to tax policy in the region and passed away in March 2021.

Citation

• OECD et al. (2021), Revenue Statistics in Latin America and the Caribbean 2021, OECD Publishing, Paris, https://doi.org/10.1787/96ce5287-en-es
• ISBN: 978-92-64-36517-9 (print), 978-92-64-34260-6 (PDF)
• ISSN: 2410-4728 (print), 2410-4736 (online)

Structure

• Executive Summary: Provides an overview of the main findings and trends.
• Chapter 1: Tax revenue trends from 1990 to 2019.
• Chapter 2: Special feature on fiscal policy responses to the COVID-19 crisis.
• Chapter 3: Special feature on fiscal revenues from non-renewable natural resources.
• Chapter 4: Tax levels and structures, 1990–2019.
• Chapter 5: Country tables detailing tax revenues for each LAC economy.
• Chapter 6: Tax revenues by sub-sectors of general government.
• Annex A: Detailed OECD classification of taxes and interpretative guide.

Conclusion

This publication offers a comprehensive analysis of tax trends and fiscal policies in Latin America and the Caribbean, emphasizing the importance of international comparability, policy adaptation, and sustainable revenue management. It serves as a critical reference for policymakers, researchers, and stakeholders interested in understanding the evolving tax landscape in the region.