Fiscal Revenue
Fiscal revenue such as taxes, fees, products and
exploitation, are revenue collected by the State to finance
the activities of the public sector. From these, taxes
constitute the majority of fiscal resources available for
the State to finance its expenditures. Taxes can directly
levy income, wealth or property (direct taxation) or they
can levy consumption (indirect taxation). While taxes are
intended to fund services provided by the public sector and
serve as an instrument of fiscal policy, they can also have
extra-fiscal purposes like the correction of market
failures.
Below are studies that analyze some of the most relevant
aspects related to fiscal revenue in Latin America.
Taxes
The economics of income taxes. A manual
of
tax estimations. -- August 2009
Martín F.
-
The objective of this manual is to
contribute to the Offices of Tax
Estimations in Latin America, a
conceptual organization according to
the importance of the subjects
studied and a group of techniques
and work methods in line with the
national structure. This manual can
be consulted to improve or reshape
existing work procedures, to use new
approaches to old tasks or, better
yet, to change the organization of
the office from a global overview of
the issues inherent to it.
Unorthodox tax policy in Latin America
countries -- January 2009
González D.
-
This study analyzes the
implementation of taxes and special
heterodox regimens in Latin American
Tax Systems, such as taxes on
financial transactions, taxes on
corporate assets, presumptive income
tax, flat rate business tax, special
regimens of the rent from the
agricultural sector, simplified
regimens for small taxpayers.
Property tax in Latin America -- May
2008
De Cesare C. y J. Lazo
-
This study is a preliminary report on
enforcement of patrimony taxes in
Latin America, which takes into
account institutional, management
and fiscal policy issues. This type
of taxes comprises a big number of
alternatives, being the property
taxes the option adopted by almost
the totality of Latin-American
countries. Although the diversity of
patrimony taxes established in the
region, their performance as an
income source is insignificant,
representing in average 0.94% of GDP
(4.94% of tax burden). In contrast,
OECD countries collect almost double
in terms of GDP, and there is less
dispersion among countries. The
study tries to understand the
differences among countries through
the analysis of the relation between
the performance of the tax as a
source of income and a series of
social and economic indicators. It
is noted that in Latin America taxes
on patrimony are minimal in most
countries with a higher
concentration of rent. Besides, in
general, collection is lower in
those countries with higher levels
of poverty and low HDI and GDP.
However, the results do not support
the hypothesis that these taxes
necessarily generate significant
income when it comes to rich
countries in relative terms.
Direct taxes in Latin America and the
challenges to the income tax -- December
2007
Cetrángolo O. y J.C. Gómez-Sabaini
-
This document gives a preliminary
characterization of the impact on
equity of the tax systems in Latin
America, with the objective of
creating a framework for future case
studies. In order to accomplish
this, several subjects are
introduced, grouped in two parts.
The first part is dedicated to the
introduction some considerations
about levels of tax burden and tax
structure, stressing the importance
of the taxation called "direct" and
the distributive of taxation in
Latin America. The second, more
specific, is concentrated on income
taxation, its characteristics, main
factors limiting its collection in
the region, recent reforms and the
studies on evasion. The type of
approach proposed here requires
further development traverse a
variety of topics to help organize
the analysis of different tax
systems. The organization proposed
in this paper admits a segmented
lecture where the specialized reader
can focus in the sections of most
interest for him.
 Income tax in the Central American
Isthmus:
comparative analysis and reform agenda
--
July 2005
Gómez-Sabaini J.C.
-
The field of direct income tax is
possibly the least analyzed in Latin
America, and in particular in
Central-American countries, possibly
because the level of collection, as
well as its evolution through this
last decade have not been
significant, on the contrary to what
has happened with the VAT, whose
generalization and growth have seen
an unprecedented evolution.
Nevertheless these circumstances, it
is very useful for the countries in
the region to know more deeply the
elements affecting its behavior (of
what? VAT o direct income tax?), and
also the future policy options
available to strengthen the role of
taxes (which?). It is evident that a
good taxation system requires an
adequate balance of the different
pieces integrating it. In this
respect, it could be said that there
are two opposite visions about the
direction direct taxation should
take in developing countries with
small governments, namely, with weak
tax administrations.
Tax reforms and fiscal stabilisation in
Latin American countries -- Junio 2004
Martner R., V. Tromben
-
The fiscal burden in OECD
(Organisation for Economic
Co-operation and Development)
countries more than doubles the
overall taxation level in Latin
American countries. In terms of
revenue composition, OECD countries
collect a larger share from direct
taxes; there is also a greater
component from social contributions.
During the nineties, the revival of
economic growth and the design of
better tax systems enabled fiscal
revenues to recover strongly,
reaching an increase of 3 points of
GDP (Gross Domestic Product).
However, this effort has not been
sufficient, considering the dynamics
of public debt in an environment of
high interest rates and low growth.
In this paper, the main trends of
tax burden and composition of tax
revenues in Latin American countries
are described, and then the
short-term tax-gap, as OECD has
defined it, are calculated for 18
countries. The reversal of economic
cycle makes impossible to fill this
gap in the short term without
significant macroeconomic costs.
Some room of manoeuvre, namely a
cyclical safety margin, has to be
considered.
The magnitude of this cyclical
safety margin is very significant,
because of the volatility of output
and the high value of tax
elasticities, despite the relatively
minor size of public sector when
compared to OECD standards. If
fiscal policy is more efficient when
letting operate automatic
stabilisers, then "second
generation" macro fiscal rules will
have to address on the issue of the
pronounced pro-cyclical bias that
defined fiscal policies in the
nineties in many Latin American
countries.
 El Debido Proceso Administrativo para la
Aplicación de los Tributos en República
Dominicana. Tesis No. 4 -- March 2013
CIAT
Thematic Bibliography: "Tax Morale" (No.
8)
-- January 2013
CIAT
-
This issue of the bibliography
contains the following: Tax morale,
Tax awareness, Tax citizenship,
Ethic and Other bibliographic
references.
Aplicación de las Normas Internacionales
de
Información Financiera (NIIF) y su
impacto
en el ámbito de la Administración
Tributaria
-- December 2012
CIAT
-
A través de este trabajo, elaborado
por la Secretaría Ejecutiva del
CIAT, se dan a conocer los
principales aspectos legislativos y
administrativos suscitados en el
campo de los precios de
transferencia en los países de
América Latina y una selección de
países del Caribe. El mismo va
dirigido a administraciones y
especialistas tributarios
interesados en analizar similitudes,
diferencias y nuevos desarrollos
domésticos en el ámbito de la
Política tributaria; como así
también buenas prácticas y aspectos
organizativos y administrativos en
general.
El control de la manipulación de los
precios
de transferencia en América Latina y el
Caribe ITC-GIZ-CIAT -- December 2012
CIAT
-
Este documento comprende las
ponencias presentadas durante la
conferencia técnica del CIAT,
realizada en Lisboa, Portugal del 24
al 27 de octubre de 2011. El tema
central se desarrolla alrededor de 3
subtemas: Las facultades de cobro de
las AATT: la cobranza administrativa
vs la cobranza judicial. Mecanismos
eficaces de recuperación de los
adeudos: medidas cautelares,
facilidades o acuerdos de pago y
remate de bienes. Herramientas de
apoyo para la recuperación de los
adeudos.
Estimación del Incumplimiento Tributario
en
América Latina: 2000-2010 -- Septiembre
2012
Pecho M., F. Pélaez y J. Sánchez
Regímenes Simplificados de Tributación
para
Pequeños Contribuyentes en América
Latina --
Julio 2012
Pecho M.
La Doble Imposición y los Convenios
Tributarios. Una especial referencia a
la
Red de Convenios de Panamá -- Junio 2012
Chiri I.
Administrative collection process as
effective mechanism for increasing
Revenues
(CIAT Technical Conference. Lisbon,
Portugal) -- June 201
CIAT
-
This book includes the papers that
were presented at the CIAT Technical
Conference held in Lisbon, Portugal,
on October 24-27, 2011. Topics:
1.The collection powers of the Tax
Administrations: administrative
collection process vs. statutory
enforcement for collection. 2.
Effective mechanisms for collecting
debts: precautionary measures,
payment facilities or agreements and
auction of goods. 3. Support tools
for the recovery of debts.
Thematic Tax Series - Collection (Year
2/No.4/September 2009)
CIAT
-
Electronic publication which is a
compilation, classification,
selection and systematization by
topics of documents presented in
CIAT Assemblies and Conferences,
essays, research work, tax
administration review and studies
and research carried out by the
Center.
Table of
contents:
- * Potential tax collection
as a tax administration goal.
- * Defining and estimating
potential collection. Analysis of the
economic-tax potential and limitations
thereto.
- * Strategies for Internal
Revenue Collection: Approaches and
Challenges. Key questions.
- * The strategies for
achieving potential collection.
- * Potential collection as
goal of the tax administration.
- * The collection function
(filing and payment) through Internet.
The personalized VAT increasing the
collection and compensating the poorest
--
February 2011
Barreix A., M. Bés y J. Roca
Taxation of income from Latin American
trusts when the beneficiaries are
residents
in Spain -- September 2010
Á. Urquizu
-
The trust is a financial instrument
used in most of the countries in
Latin America. Spain is the main
foreign investor in many of these
countries and is increasing its
participation in projects related to
trust business. This paper discusses
the tax treatment of income from
American trusts in Spain, if the
recipient of such income is resident
in Spain.
Corporate restructuring clauses to avoid
double taxation in the agreements signed
by
Spain with Mexico, USA and France. --
September 2010
A. Martínez Mier
-
The analysis made in this paper aims
to determine the scope of
implementation of the corporate
reorganization clauses of agreements
to avoid international double
taxation (IDT) signed by Spain and
Mexico, the U.S. and France.
As a general proposition, these
clauses aim to the elimination of
taxation in the source country in
relation to capital gains derived
from the reorganization or
restructuring of companies,
developed through transactions such
as mergers, stock swaps or
non-monetary assets contributions
and rights of corporate capital.
A brief history of income tax -- June
2010
Barreix A. y J. Roca
-
The income tax?really, the tax
system that taxes income? has
changed in its structure like no
other, adapting to changes in trade
and international finance, the
different levels of economic and
institutional development, the
political-cultural conditions and
the technological advances in
administration, as well as different
models of fiscal policy. This
complex flexibility has allowed this
tax to be the biggest collector of
history during the period of
greatest growth in the collection,
the twentieth century. The income
tax was the result of war and social
tension, unlike the value-added tax
(VAT), an instrument of efficient
and fair trade that was driven by an
early European Community (mainland)
that thought economic integration
would bring peace after a millennium
of conflict..
Comparative study of tax systems in
Latin
America -- 2010
Alonso D, Á. Del Blanco, C. García-Herrera y
L. Torrejón
-
This work gives a complete and
organized view of the tax systems of
eleven Latin-American countries
(Argentina, Brazil, Chile, Colombia,
Ecuador, Guatemala, Mexico, Peru,
Dominican Republic, Uruguay and
Venezuela) through the design in
2010 of their most representative
taxes:
- - Personal income
tax;
- - Corporate income
tax;
-
- Property tax;
- - Value Added Tax
(VAT);
- - Special taxes.
The objective of this work is to
contribute to a better knowledge of
the different tax models existing in
the region and -thanks to the
systematicity of the information
presented? to a better comparison of
those models. With works like this
one, the Institute of Fiscal Studies
consolidates its line of
investigation in compared tax policy
and expands it to the Latin-American
region, in line with its vocation of
becoming a benchmark for studies of
international public finance.
The Brazilian "tax war": The case of
value-added tax competition among the
states. -- Febrero 2007
De Mello L.
-
This paper tests for horizontal tax
competition in the VAT for a sample
of Brazilian states in the period
1985-2001. The states have
considerable autonomy to set their
VAT rates and bases, often using
this tax as an industrial policy
tool. The empirical findings, based
on the estimation of a tax reaction
function in an error-correction
set-up, confirm the hypothesis of
horizontal tax competition: the
states react strongly to changes in
their neighbours? VAT code,
especially those that belong to the
same geo-economic region. Also,
there appears to be a Stackelberg
leader among the states, with the
remaining jurisdictions responding
strongly to its policy moves. There
is no co-occupancy of tax bases
between different levels of
government and hence limited scope
for vertical externalities in tax
setting. But the fact that the
federal government shares with the
states part of the revenue of its
more elastic taxes, such as the
income tax, appears to affect the
opportunity cost of horizontal tax
competition.
 The rates and revenue of bank
transaction
taxes.-- Junio 2006
Baca-Campodónico J, L. De Mello y A.
Kirilenko
-
This paper provides cross-country
empirical evidence on the
productivity of bank transaction
taxes (BTTs). Our data set comprises
six Latin American countries that
have levied BTTs since the late
1980s: Argentina, Brazil, Colombia,
Ecuador, Peru and Venezuela. We find
that, for a given tax rate, revenue
declines over time. Therefore, in
order to meet a fixed revenue target
in real terms, the tax rate needs to
be raised repeatedly. However, we
also find that successive increases
in the tax rate erode the tax base
by more than they raise revenue
yield and that the higher the
increase in the tax rate, the more
and faster the tax base is eroded.
We conclude that BTTs do not provide
a reliable source of revenue,
especially over the medium term.
The tax system in Mexico - a need for
strengthening the revenue-raising
capacity.
-- Febrero 2000
Dalsgaard T.
-
The Mexican tax system encompasses a
number of commendable features and
disincentives to work, save and
invest appear less severe than in
most other OECD countries. However,
the system also contains major
deficiencies, which hampers the
efficiency and equity of the system
and contribute to the fact that
Mexico has by far the lowest level
of tax revenues in relation to GDP
among the OECD countries. The main
priorities for reform should be base
broadening measures such as
eliminating the tax preferences for
agriculture, fisheries, publishing
and land transportation;
substantially reducing the vast
number of zero-rated and exempted
goods and services in the VAT
system; and broadening the income
base of individuals by taxing fringe
benefits and eliminate the fiscal
subsidy. Furthermore, increased
taxation of property, in particular
real estate, would be warranted from
both a revenue-raising and
distributional point of view.
Finally, administration could be
further improved through a ...
Fiscal Evasion
Case studies on evasion of the income
tax:
-- November 2008
CEPAL
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Chile
Jorratt M.
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Ecuador
Roca J.
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El Salvador
Cabrera M. y V.
Gúzman
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Guatemala
Cabrera M.
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Mexico
Álvarez D.
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Perú
Arias L. A.
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The Chilean Experience in the Fight Against
Tax Evasion -- April 1999
CEPAL - ILPES
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More information
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El control de la evasión tributaria en
Francia. -- March 1999
CEPAL - ILPES
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More information
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Serie Tesis: Economic Globalization and Tax
Evasion (No. 3, mayo 2012)
CIAT
-
This thesis brings together
considerations of Economic Law,
International Law and Tax Law in
order to establish connections that
explain facets of the current
process of globalization, especially
regarding economic fundamentals of
this process, its effects on taxable
capacity of the countries involved
and on the Competition Law of the
same. The guide line of all these
connections will be the concept of
international tax evasion and, from
the notions that are established in
this work, we will conclude with
proposals addressed to countries,
especially Brazil, and international
organizations involved in the
process of Globalization.
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Thematic Bibliographic: Tax Evasion (No.
7,
April 2012)
CIAT
Contents
-
Strategies for Combating
Evasion
-
Informal Economy
-
Measurement of Tax
Evasion
-
Measures for Combating Tax
Evasion
-
Prevention Plan
-
Other bibliographic
references
Thematic
Tax Series - Tax Evasion (Year
3/No.7/January 2011)
CIAT
Contents
-
Measurement
-
-Measurement of evasion: the Uruguayan
case.González
G.
-
-Instruments and techniques for
measuring evasion.Marx
C.
-
-The use of the results of the
measurement of the tax gap for the
composition of the risk map and the
design of control
plans.Pisani
S.
-
Strategies and mechanisms
against evasion
-
-Strategies to combat harmful tax
planning.O'Donnell
D.
- -Exchange information and
administrative assistance for the
collections as effective control
mechanisms of fraud,
evasion and avoidance.
.Pérez-Navarro
G.
- -Exchange information and
administrative assistance for the
collections as effective control
mechanisms of fraud,
evasion and avoidance: Transparency in
foreign trade operations. Use of
countries with fiscal opacity.Sánchez
C.
Thematic Tax Series - Tax compliance
(Year
3/No.6/December 2010)
CIAT
Contents
- Strategies
- -Strategies to improve
voluntary compliance and the collection
of taxes.Toninelli
Á.
- -Strategies for tax
compliance control.Ricard
L.
- -Strategies for faciliting
tax compliance.Pedroche
L.
-
Compliance controlo
- -The control of
compliance.Pedroche
L.
- -The control of
compliance.Hernández
H.
- -Present challenges for
control compliance: the Ecuadorian
experience.Avilés
M.
- -Present challenges for
control compliance.Huisman A.
Thematic Tax Series - Tax evasion (Year
1/No. 2 / November 2008)
CIAT
Contents
-
Strategies for fighting tax
evasion
- -Integral strategies for
control and prevention..Escobar
R.
- -The Importance of
Legislative Changes to Reduce Tax
Evasion and Avoidance.Deher J. A.
- -The Importance of
Legislative Changes to Reduce Tax
Evasion and AvoidanceCosta M.
-
Prevention plan
- -Present framework of the
Spanish tax system: the fiscal reform
and the prevention plan for fiscal
fraud.Pedroche
L.
- -Standards and mechanisms
for fighting tax evasion: Zero evasion
plan.González
N.
-
Tools to control and combat
evasion
- -The measurement and
control of the erosion of tax bases: tax
expenditures and tax evasion..Escobar
R.
- -The use of information in
the fight against tax evasion..Paruk I.
Assumptions and transfer price. Study on
the constitutionality of the transfer
pricing methods in the articles 18 to 24
of
the Law No. 9430/96, Brazil -- September
2010
Haret F.
-
As presumptive methodology to set
values in the internal relations of
interdependent firms, transfer
pricing requirements of Law No.
9430/96 is presented as an anti
avoidance technique or the standard
of tax control. Despite the
axiological charge could be
substantiated in the form of ratio
legis, the transfer pricing methods
are subject, like all types of
taxes, rights and constitutional
guarantees such as the legality, the
ability to pay, the confiscation and
due process.
Process of elimination of tax havens. --
September 2010
García A. y G. Santamaría
-
This work is aimed at analyzing the
current positioning of countries and
international organizations in the
search for a system of elimination
of tax havens based on maintaining
the fiscal sovereignty of countries,
the correction of harmful rules and
the generalization of the systems
for the exchange of information with
tax relevance and its effectiveness.
The information exchange agreements --
September 2010
Martín B.
-
Since the outbreak of the financial
crisis which has affected to a
greater or lesser extent, all
economies in the world, the
authorities of the countries agree
on the need to increase the fight
against tax havens. In the current
circumstances, there is an
international consensus that defends
the need to significantly increase
levels of transparency and exchange
of information between countries, to
address some of the deficiencies
that have shown with the first great
economic crisis of the century. The
fight against tax evasion and tax
havens is currently a priority
shared internationally. The
Organization for Economic
Cooperation and Development (OECD)
is the international reference in
the field of international taxation
that has been developing specific
work in this area and periodically
analyzes possible ways to strengthen
this struggle. This paper is focuses
on the study of the Information
Exchange Agreement, the instrument
that provides the channel for the
exchange of information. IEAs are
agreements between two countries or
territories, by which they undertake
the provision of assistance in the
exchange of tax information between
their respective tax
administrations.
Tax
Expenditures
Investment, fiscal incentives and tax
expenditures in Latin America -- March
2009
Jiménez J. P. y A. Podestá
-
Despite the recuperation during years
2003-2008, the level of investment
of the countries of the region is
still insufficient to ensure
sustainable growth. Hence the
importance to analyze the different
forms public policy has to encourage
a higher investment, which implies
to assess the cost and effectiveness
of these policies.
Environmental Taxes
Reforma Fiscal Verde para Sudamérica
CIAT/AEAT/IEF -- Marzo 2013
Yacolca, D.
-
Esta investigación busca impulsar la
reflexión ambiental y la protección
tributaria del medioambiente,
mediante el estudio del modelo de
reforma fiscal verde y su aplicación
en Sudamérica, tomando como
referencia los trabajos muy valiosos
que han sido realizados durante
todos estos años sobre el tema.
Sobre todo reconociendo la gran
complejidad que encierra el objetivo
global de reducir la contaminación
ambiental mediante la utilización de
métodos regulatorios, mientras que
mediante el uso de instrumentos
económicos se tiene mejores
resultados, según la evidencia
empírica en los países del norte de
Europa.
Environmental criteria in Brazilian
local
taxation: a reference to Urban Building
and
Land Tax (IPTU) -- June 2011
Borba P., D. Godoy, A. Rodríguez
-
One of the main concerns of EU
leaders is to protect the
environment. To achieve this
objective, the EU uses among other
actions, legislative measures among
which are those of a tax nature.
Meanwhile, in Spain the concern
about these issues is increasing.
Derived from this environmental
awareness we can see various tax
measures adopted by national and
regional parliaments affecting
almost all the tax figures. In
regard to local taxation, we can see
more and more of tax incentives
aimed at encouraging citizens to
conduct their activities in a more
environmentally friendly manner. In
turn, it must be remembered that
most of the environmental criteria
included in local taxes are included
in the taxation of transport.
However, we see how these tax
incentives for environmental
protection are also included in the
taxation of property wealth even in
a shy way and with little
importance. To this we must add in
recent years the existence of
several publications that support
the introduction of environmental
tax measures in the Property Tax.
Within this background, it should be
borne in mind the trend of other
countries that, more and more, are
including environmental incentives
to protect the environment in their
local tax regulations. An example of
this is Brazil, where they are
passing laws with the aim of
greening local taxes and, in
particular, those who fall on
property wealth.
Environmental taxation, macroeconomics
and
environment in Latin America: conceptual
aspects and the case of Brazil. --
December
2001
Seroa R.
-
This document presents the
theoretical and conceptual basis of
environmental taxation. First, it
examines the relations between
macroeconomic management and
environmental control. The ambiguity
of these relations determines the
need for microeconomic interventions
according to prices and
environmental costs. Fiscal policy
is a key instrument to translate the
concerns of a macro to a micro
level.
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