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News > Archived News > CIAT News > New OECD-ECLAC-CIAT Report : "Revenue Statistics in Latin America 1990-2012"


Home | Use and Privacy Terms and Conditions | Site map | Contact Us | Frequently Asked Questions New OECD-ECLAC-CIAT Report : "Revenue Statistics in Latin America 1990-2012"

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"Revenue Statistics in Latin America 1990-

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2012" •

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ITC - GIZ - CIAT Study on "

Object 1

General Aspects of the Effects of Inflation in the Transfer Pricing

LATIN AMERICA: TAX REVENUES CONTINUE TO RISE, BUT ARE LOW AND VARIED AMONG

Determination

COUNTRIES, ACCORDING TO NEW OECD-ECLAC-CIAT REPORT

and Adjustment Processes”

Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.

CIAT participates as speaker at Seminar of the Vienna

Santiago, 20 January 2014 – Tax revenues in Latin American countries continue to rise but are lower as a

University of

proportion of their national incomes than in most OECD countries. The publication Revenue Statistics in

Economics and

Latin America 1990-2012 (third edition) shows that the average tax revenue to GDP ratio in the 18 Latin American and Caribbean countries covered by the report[1] increased steadily from 18.9% in 2009 to

Business •

20.7% in 2012 after falling from a high point of 19.5% in 2008.

OECD, SAT and SHCP of Mexico,

The report, produced jointly by the Inter-American Centre of Tax Administrations (CIAT), the Economic

AEAT of Spain

Commission for Latin America and the Caribbean (ECLAC) and the OECD, launched today during the

and Guardia di

XXVI Regional Seminar on Fiscal Policy, which is being held at ECLAC headquarters in Santiago,

Finanza of Italy

Chile. It shows that the tax to GDP ratio rose significantly across Latin American and the Caribbean over

sponsored an

the past two decades – from 13.9% of GDP in 1990 to 20.7% of GDP in 2012. But the tax to GDP ratio is

activity on

still 14 percentage points below the OECD average of 34.6%.

information exchange for tax

Wide national variations exist across Latin American countries. At the upper end are Argentina (37.3%)

purposes

and Brazil (36.3%), which are both above the OECD average, while at the lower end are Guatemala (12.3%) and Dominican Republic (13.5%). The corresponding range in OECD countries was from 48.0% in Denmark to 19.6%[2] in Mexico.

The CIAT,

International Tax Dialogue 5th Global

The share of tax revenues collected by local governments in Latin America is small in most countries and

Conference held

has not increased, reflecting the relatively narrow range of taxes under their jurisdictions compared with

in the Kingdom

OECD countries.

of Morocco •• Mobile Version

A special chapter in the report describes the trends driving revenues from non-renewable natural resources across Latin America. Increased global demand for commodities, especially in large


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