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Estadísticas tributarias en América Latina y el Caribe 2023

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  • CEPAL

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Abstract

Este informe recopila estadísticas comparables de ingresos tributarios durante el periodo 1990‑2021 para 27 economías de América Latina y el Caribe. A partir de la base de datos de estadísticas tributarias de la OCDE, se aplica la metodología de la OCDE a los países de América Latina y el Caribe (ALC) para permitir la comparación de los niveles impositivos y las estructuras tributarias de forma coherente, tanto entre las economías de la región como con otras economías. El informe incluye dos capítulos especiales que examinan los ingresos fiscales procedentes de los recursos naturales no renovables en la región de ALC en 2021 y 2022, así como la medición y evaluación de los gastos tributarios en América Latina. Esta publicación ha sido realizada conjuntamente por el Centro de Política y Administración Tributaria de la OCDE, el Centro de Desarrollo de la OCDE, el Centro Interamericano de Administraciones Tributarias (CIAT), la Comisión Económica para América Latina y el Caribe (CEPAL) y el Banco Interamericano de Desarrollo (BID).

Suggested Citation

  • -, 2023. "Estadísticas tributarias en América Latina y el Caribe 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48895 edited by Cepal.
    • Handle: RePEc:ecr:col013:48895
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    File URL: http://repositorio.cepal.org/handle/11362/48895
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    References listed on IDEAS

    as
    1. Campos Vázquez, Raymundo Miguel, 2022. "Medición de las renuncias recaudatorias en América Latina," Documentos de Proyectos 48525, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Alessandra Celani & Luisa Dressler & Martin Wermelinger, 2022. "Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing countries," OECD Working Papers on International Investment 2022/01, OECD Publishing.
    3. Michael Jorratt & Luiz Arruda Villela & Andrea Lembruger Viol, 2009. "Tax Expenditure Budgets: Concepts and Challenges for Implementation," IDB Publications (Working Papers) 80280, Inter-American Development Bank.
    4. Alessandra Celani & Luisa Dressler & Tibor Hanappi, 2022. "Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries," OECD Taxation Working Papers 58, OECD Publishing.
    5. repec:idb:brikps:publication-detail,7101.html?id=68490 is not listed on IDEAS
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