Latin America and the Caribbean Fiscal Burden Database

This database is an ongoing effort to update official fiscal data by the Bank and the Inter-American Center of Tax Administrations, and with the collaboration of OECD and ECLAC. The Equivalent Fiscal Pressure indicator makes use of a methodology that better reflects the particularities of the mobilization of fiscal resources in the region, and consists of three elements: 1) Traditional tax collection, which includes all taxes and fees levied at all levels of government; 2) Compulsory social security contributions, whether public or private, mostly to pension and health systems; and 3) Non-tax revenues derived from the exploitation of natural resources, whether renewable or not; i.e., fees, royalties, dividends paid and net profits from public enterprises. The information is presented broken down by type of tax at every level of government. The series are adjusted with updated GDP values for each country and information that becomes available for municipalities and social security, which tend to have a longer lag period compared to other tax statistics.<br><br><b>Click here to access the data: https://mydata.iadb.org/d/wjva-jgbh</b></br></br>

本数据库为持续更新项目，由美洲开发银行（Inter-American Development Bank）与美洲税务管理中心（Inter-American Center of Tax Administrations）牵头开展官方财政数据的更新工作，并获经济合作与发展组织（OECD）与联合国拉丁美洲和加勒比经济委员会（ECLAC）协作支持。等效财政压力（Equivalent Fiscal Pressure）指标采用更贴合本区域财政资源筹措特点的测算方法，包含三大构成部分：1）传统税收收入：涵盖各级政府征收的全部税种与行政事业性收费；2）强制性社会保障缴款：包括公共或私营机构向养老、医疗等社会保障体系缴纳的款项；3）自然资源开发非税收入：即源自可再生或不可再生自然资源开发的收入，具体包含收费、特许权使用费、股息分红及公共企业净收益。该数据按各级政府的税种类型进行细分披露。本时间序列数据集以各国最新GDP核算值为基准进行调整，并纳入各市县及社会保障体系的最新可用信息——相较于其他税收统计数据，这两类信息通常存在更长的统计滞后周期。<br><br><b>点击此处获取数据集：https://mydata.iadb.org/d/wjva-jgbh</b></br></br>