微信扫一扫联系客服

微信扫描二维码

进入报告厅H5

关注报告厅公众号

499

拉丁美洲经济委员会-1990-2019年拉丁美洲和加勒比收入统计、税收统计(英)

# 拉丁美洲 # 加勒比 # 收入和税收 大小:4.43M | 页数:340 | 上架时间:2021-04-29 | 语言:英文

拉丁美洲经济委员会-1990-2019年拉丁美洲和加勒比收入统计、税收统计(英).pdf

拉丁美洲经济委员会-1990-2019年拉丁美洲和加勒比收入统计、税收统计(英).pdf

试看10页

类型: 宏观

上传者: FF

撰写机构: 拉丁美洲经济委员会

出版日期: 2021-04-27

摘要:

Revenue Statistics in Latin America and the Caribbean 2021 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 United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC), the Inter-American Center of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB), with the support of the European Union Regional Facility for Development in Transition for Latin America and the Caribbean. It presents detailed, internationally comparable data on tax revenues for 27 Latin American and Caribbean (LAC) economies, three of which are OECD members. On 15 May 2020, the OECD Council invited Costa Rica to become a member. At the time of preparation of this publication, the deposit of Costa Rica’s instrument of accession to the OECD Convention was pending and therefore Costa Rica does not appear in the list of OECD members and is not included in the OECD averages reported.

Revenue Statistics in Latin America and the Caribbean 2021 is based on the well-established methodology of the OECD Revenue Statistics database, which is an essential reference source for OECD member countries. Comparisons are also made with the average tax indicators for OECD economies. In this publication, the term “taxes” is confined to compulsory, unrequited payments to general government. As outlined in the Interpretative Guide to Revenue Statistics, taxes are “unrequited” in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. The OECD methodology classifies a tax according to its base: income, profits and capital gains (classified under heading 1000); payroll (heading 3000); property (heading 4000); goods and services (heading 5000); and other taxes (heading 6000). Compulsory social security contributions paid to general government are treated as taxes and classified under heading 2000. Much greater detail on the tax concept, the classification of taxes and the accrual basis of reporting is set out in the Interpretative Guide in Annex A.

展开>> 收起<<

请登录,再发表你的看法

登录/注册

FF

相关报告

更多

浏览量

(415)

下载

(4)

收藏

分享

购买

5积分

0积分

原价5积分

VIP

*

投诉主题:

  • 下载 下架函

*

描述:

*

图片:

上传图片

上传图片

最多上传2张图片

提示

取消 确定

提示

取消 确定

提示

取消 确定

积分充值

选择充值金额:

30积分

6.00元

90积分

18.00元

150+8积分

30.00元

340+20积分

68.00元

640+50积分

128.00元

990+70积分

198.00元

1640+140积分

328.00元

微信支付

余额支付

积分充值

填写信息

姓名*

邮箱*

姓名*

邮箱*

注:填写完信息后,该报告便可下载

选择下载内容

全选

取消全选

已选 1