Database Specific
Database Specific Abstract AbstractThis dataset contains tax revenue collected by Guatemala. 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.
Source Source Contact person/organisation Contact person/organisation Direct source Direct sourceBibliographic 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 Source PeriodicityYearly
Data source(s) used Data source(s) usedDirección de Análisis de Política Fiscal del Ministerio de Hacienda, Instituto Guatemalteco del Seguro Social y Superintendencia de la Administración Tributaria (Fiscal Policy Analysis Directorate at the Ministry of Finance, the Guatemalan Institute of Social Security and the Tax Administration Superintendency).
Data Characteristics Data Characteristics Date last updated Date last updatedMarch 2018
Link to Release calendar Link to Release calendarAnnually
Periodicity PeriodicityAnnual
Power code Power codeMillions
Reference period Reference period1990-2016
Unit of measure used Unit of measure usedQuetzal
Population & Scope Population & Scope Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptYear ending 31st December.
The data are on cash basis.
The figures exclude some local government revenues as the data are not available. Revenues from the municipal property tax (IUSI) are included. The current law (Decree 15-98) states that the IUSI can be collected by those municipalities that have indicated the technical and administrative capacity to collect and administer the tax.
Heading 2000: Corresponds to social security contributions paid to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government's pension fund. In ECLAC data, only contributions of public employees are considered.
Headings 4120 and 4400: For years prior to 2000 the property tax under heading 4120 is included in the total under heading 4400.
Heading 5121: Up to 1999 "Other beverages" contains all alcoholic and non-alcoholic beverages.
Source: Superintendencia de Administración Tributaria, Ministry of Finance (for national and local taxes). Guatemalan Social Security Institute (IGSS) from 1990 to 1994 and Superintendencia de Administración Tributaria for subsequent years (for social security contribution figures).
Other Aspects Other Aspects Other comments Other commentsCopyright 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.
Recommended uses and limitations Recommended uses and limitationsUK Data Service Guide to OECD Tax Statistics
This dataset contains tax revenue collected by Guatemala. 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.
Dirección de Análisis de Política Fiscal del Ministerio de Hacienda, Instituto Guatemalteco del Seguro Social y Superintendencia de la Administración Tributaria (Fiscal Policy Analysis Directorate at the Ministry of Finance, the Guatemalan Institute of Social Security and the Tax Administration Superintendency).
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
Yearly
Quetzal
Millions
Annual
1990-2016
March 2018
Annually
Guatemala
Year ending 31st December.
The data are on cash basis.
The figures exclude some local government revenues as the data are not available. Revenues from the municipal property tax (IUSI) are included. The current law (Decree 15-98) states that the IUSI can be collected by those municipalities that have indicated the technical and administrative capacity to collect and administer the tax.
Heading 2000: Corresponds to social security contributions paid to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government's pension fund. In ECLAC data, only contributions of public employees are considered.
Headings 4120 and 4400: For years prior to 2000 the property tax under heading 4120 is included in the total under heading 4400.
Heading 5121: Up to 1999 "Other beverages" contains all alcoholic and non-alcoholic beverages.
Source: Superintendencia de Administración Tributaria, Ministry of Finance (for national and local taxes). Guatemalan Social Security Institute (IGSS) from 1990 to 1994 and Superintendencia de Administración Tributaria for subsequent years (for social security contribution figures).
UK Data Service Guide to OECD Tax Statistics
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.