Source
Source Contact person/organisation Contact person/organisation Name of collection/source Name of collection/sourceRevenue Statistics in Latin America and the Caribbean
Revenue Statistics in LAC Countries is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) , the Inter-American Center for Tax Administrations (CIAT) and the Interamerican Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 25 Latin American and Caribbean economies, two of which (Chile and Mexico) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2017), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show total tax revenue data and by tax as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values.
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) usedSecretaria de Finanzas (Ministry of Finance).
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 usedLempira
Variables collected Variables collectedData on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual database presents a unique set of detailed and internationally comparable tax data in a common format for all Latin American countries.
Population & Scope Population & Scope Geographic coverage Geographic coverageHonduras
Item coverage Item coverageYear ending 31st December. The data are on a cash basis. Data for local government tax revenues previously under headings 6000 and 6200 are excluded since they included non-tax revenues and central government transfers for the period 1990-2015. Local government tax revenue is only available for the year 2016 and is not included in this edition to allow comparability over time.
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptYear ending 31st December.
The data are on a cash basis.
Local government tax revenue is only available for the year 2016 and is not included in this edition to allow comparability over time.
Heading 4600: Taxes on net assets were classified as 1300 in previous editions.
Data for local government tax revenues previously under headings 6000 and 6200 are excluded since they included non-tax revenues and central government transfers for the period 1990-2015.
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
Secretaria de Finanzas (Ministry of Finance).
Revenue Statistics in Latin America and the Caribbean
Revenue Statistics in LAC Countries is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) , the Inter-American Center for Tax Administrations (CIAT) and the Interamerican Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 25 Latin American and Caribbean economies, two of which (Chile and Mexico) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2017), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show total tax revenue data and by tax as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values.
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
Lempira
Millions
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual database presents a unique set of detailed and internationally comparable tax data in a common format for all Latin American countries.
Annual
1990-2016
March 2018
Annually
Honduras
Year ending 31st December. The data are on a cash basis. Data for local government tax revenues previously under headings 6000 and 6200 are excluded since they included non-tax revenues and central government transfers for the period 1990-2015. Local government tax revenue is only available for the year 2016 and is not included in this edition to allow comparability over time.
Year ending 31st December.
The data are on a cash basis.
Local government tax revenue is only available for the year 2016 and is not included in this edition to allow comparability over time.
Heading 4600: Taxes on net assets were classified as 1300 in previous editions.
Data for local government tax revenues previously under headings 6000 and 6200 are excluded since they included non-tax revenues and central government transfers for the period 1990-2015.
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.