Database Specific
Database Specific Abstract AbstractThis dataset contains tax revenue collected by Peru. 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) usedSuperintendencia Nacional de Aduanas y de Administración Tributaria y Banco Central de Reserva del Perú (National Superintendency for Customs and Tax Administrations and Central Reserve Bank of Peru).
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 usedNuevo Sol
Population & Scope Population & Scope Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptYear ending 31st December.
The data are on a cash basis.
The figures for the years 2001-15 have been revised and updated. They exclude tax penalties considered as non-tax revenues by the OECD classification as set out in the OECD Interpretative Guide.
The figures for years up to and including 2001 exclude local government tax revenues as the data are not available.
The figures for tax refunds are based on tables by date of issuance.
Social security contributions were reclassified compared to the previous edition. All contributions pertaining to pensions are only made by employees and contributions to healthcare are made by employers. The exceptions are special regimes which apply to self-employed and are levied on an income basis.
Heading 5123: These are gross of tax refunds on imports. These could not be distinguished from other tax refunds classified under 6200.
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 Peru. 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.
Superintendencia Nacional de Aduanas y de Administración Tributaria y Banco Central de Reserva del Perú (National Superintendency for Customs and Tax Administrations and Central Reserve Bank of Peru).
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
Nuevo Sol
Millions
Annual
1990-2016
March 2018
Annually
Peru
Year ending 31st December.
The data are on a cash basis.
The figures for the years 2001-15 have been revised and updated. They exclude tax penalties considered as non-tax revenues by the OECD classification as set out in the OECD Interpretative Guide.
The figures for years up to and including 2001 exclude local government tax revenues as the data are not available.
The figures for tax refunds are based on tables by date of issuance.
Social security contributions were reclassified compared to the previous edition. All contributions pertaining to pensions are only made by employees and contributions to healthcare are made by employers. The exceptions are special regimes which apply to self-employed and are levied on an income basis.
Heading 5123: These are gross of tax refunds on imports. These could not be distinguished from other tax refunds classified under 6200.
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.