documento electrónico

Inglés

Libros CIAT

2025

204 p

This report compiles comparable tax revenue statistics over the period 1990-2023 for 27 Latin American and Caribbean (LAC) countries. It provides harmonised data on the level and structure of tax revenues based on the OECD classification of taxes, thereby enabling comparison of national tax systems on a consistent basis, both across the region and with other economies globally. The report includes two special features: one examines non-tax revenues in the LAC region while the second analyses fiscal revenues from non-renewable natural resources in the LAC region in 2023 and 2024.

The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (UN-ECLAC) and the Inter-American Development Bank (IDB).