Details of Latin American Tax Revenue - Chile
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This dataset contains tax revenue collected by Costa Rica. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

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Bibliographic citation:
Organisation for Economic Co-operation and Development (2018): Tax Statistics (Edition: 2018). UK Data Service. DOI: https://doi.org/10.5257/oecd/tax/2018-03

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Yearly

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Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).

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March 2018

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Annually

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Annual

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Millions

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1990-2016

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Costa Rican Colon

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Year ending 31st December.

The data are on a cash basis.

The local government tax revenues data have been expanded and start in 1990 in this edition.

Heading 2000: In ECLAC data, social security contributions include INA (National Institute of Apprenticeship), IMAS (Joint Social Aid Institute), and FODESAF (Social Development and Family Allowances Fund).

Heading 3000: In ECLAC data, social security contributions from decentralised institutions are classified under heading 2000.

Heading 5113: This heading includes a turnover tax previously classified under heading 6100.

Heading 5120: In ECLAC data, the tax on ownership of vehicles, aircraft and boats is classified in category 4000.

Heading 5212: In ECLAC data, tax on ownership of vehicles, aircraft and boats is classified in category 4000.

Heading 5213: Heading 5213 includes local tax revenue previously classified under heading 5126 up to 2011 and under heading 5130 between 2012 and 2015.

Heading 6000: The figures have been revised and include the tax revenue of decentralised bodies (other than social security contributions) that was not accounted for in previous editions. The tax revenue of decentralised bodies is classified under central government for this publication. In Costa Rica this revenue is classified under a separate unit (decentralised) considered to be separate from the central government. In ECLAC data, the tax on the transfer of used vehicles Law No. 7088 of 30/11/87 is classified as a property tax.

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Details of Latin American Tax Revenue - ChileAbstract

This dataset contains tax revenue collected by Costa Rica. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.

Contact person/organisation

Get in touchhttp://ukdataservice.ac.uk/help/get-in-touch.aspxData source(s) used

Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).

Direct source

Bibliographic citation:
Organisation for Economic Co-operation and Development (2018): Tax Statistics (Edition: 2018). UK Data Service. DOI: https://doi.org/10.5257/oecd/tax/2018-03

Source Periodicity

Yearly

Unit of measure used

Costa Rican Colon

Power code

Millions

Periodicity

Annual

Reference period

1990-2016

Date last updated

March 2018

Link to Release calendar

Annually

Geographic coverage

Costa Rica

OECD Member Countrieshttp://www.oecd.org/about/membersandpartners/list-oecd-member-countries.htm
Key statistical concept

Year ending 31st December.

The data are on a cash basis.

The local government tax revenues data have been expanded and start in 1990 in this edition.

Heading 2000: In ECLAC data, social security contributions include INA (National Institute of Apprenticeship), IMAS (Joint Social Aid Institute), and FODESAF (Social Development and Family Allowances Fund).

Heading 3000: In ECLAC data, social security contributions from decentralised institutions are classified under heading 2000.

Heading 5113: This heading includes a turnover tax previously classified under heading 6100.

Heading 5120: In ECLAC data, the tax on ownership of vehicles, aircraft and boats is classified in category 4000.

Heading 5212: In ECLAC data, tax on ownership of vehicles, aircraft and boats is classified in category 4000.

Heading 5213: Heading 5213 includes local tax revenue previously classified under heading 5126 up to 2011 and under heading 5130 between 2012 and 2015.

Heading 6000: The figures have been revised and include the tax revenue of decentralised bodies (other than social security contributions) that was not accounted for in previous editions. The tax revenue of decentralised bodies is classified under central government for this publication. In Costa Rica this revenue is classified under a separate unit (decentralised) considered to be separate from the central government. In ECLAC data, the tax on the transfer of used vehicles Law No. 7088 of 30/11/87 is classified as a property tax.

Recommended uses and limitations

UK Data Service Guide to OECD Tax Statistics

OECD Tax Statisticshttp://ukdataservice.ac.uk/use-data/guides/dataset/tax-statistics.asp
Other comments

Copyright Organisation for Economic Co-operation and Development

Registration is required and standard conditions of use apply. Additional special conditions of use also apply. See terms and conditions for further information.

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