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"relationships_as_object": [], "doi": "10.60966/9nxv4p8r", "doi_status": true, "domain": "https://data.iadb.org", "doi_date_published": "2025-03-08", "doi_publisher": "IADB", "data_collection_type": [{"uri": "https://taxonomy.iadb.org/knowledgeProductsTaxonomy/afaa6857-390d-423a-820a-e25d836282d5", "labels": {"en": "Administrative Data", "es": "Datos Administrativos", "fr": "Donn\u00e9es administratives", "pt_BR": "Dados Administrativos"}}], "keyword": {"en": ["Fiscal Pressure", "Fiscal Revenues", "Natural Resource Revenues", "Social Security Contributions", "Tax Revenues", "Taxes"], "es": ["Presi\u00f3n fiscal", "Ingresos fiscales", "Ingresos por recursos naturales", "Contribuciones a la seguridad social", "Recaudaci\u00f3n tributaria", "Impuestos"], "fr": ["Pression fiscale", "Recettes fiscales", "Recettes issues des ressources naturelles", "Cotisations de s\u00e9curit\u00e9 sociale", "Recettes tributaires", "Imp\u00f4ts"], "pt_BR": ["Press\u00e3o fiscal", "Receitas fiscais", "Receitas de recursos naturais", "Contribui\u00e7\u00f5es para a seguridade social", "Receitas tribut\u00e1rias", "Impostos"]}, "contact_point": "opendata@iadb.org", "description": {"en": "A newer edition of this dataset is available: [Database of Equivalent Fiscal Pressure in Latin America and the Caribbean - 1990-2021: Update and Status in the Post-COVID-19 Pandemic Recovery](https://data.iadb.org/dataset/database-of-equivalent-fiscal-pressure-1990-2021).\n\nThis database is part of an ongoing collaboration between the Inter-American Development Bank (IDB), the Inter-American Center of Tax Administrations (CIAT), the OECD, and ECLAC. It compiles and updates official fiscal data for countries across Latin America and the Caribbean.  \n\nThe core of this dataset is the Equivalent Fiscal Pressure indicator, which provides a more accurate representation of how fiscal resources are mobilized in the region. This indicator reflects the true fiscal pressure faced by economies and includes three main components:  \n\n1. Traditional tax collection: All taxes and fees levied at every level of government.  \n2. Compulsory social security contributions: Public or private payments to pension and health systems.  \n3. Non-tax revenues: Income derived from the exploitation of renewable and non-renewable natural resources, such as fees, royalties, dividends, and net profits from public enterprises.  \n\nThe information is presented by tax type and level of government. Each series is adjusted using updated GDP values and newly available data from municipalities and social security systems, which often report with longer lags.  \n\nThis dataset enables policymakers, researchers, and economists to better understand the structure of taxation and the dynamics of fiscal pressure in the region\u2019s economies.", "es": "Hay disponible una edici\u00f3n m\u00e1s reciente de este conjunto de datos: [Base de Datos de Presi\u00f3n Fiscal Equivalente en Am\u00e9rica Latina y el Caribe - 1990-2021: Actualizaci\u00f3n y Estado en la Recuperaci\u00f3n Posterior a la Pandemia de COVID-19](https://data.iadb.org/dataset/database-of-equivalent-fiscal-pressure-1990-2021).\n\nEsta base de datos es fruto de una colaboraci\u00f3n permanente entre el Banco Interamericano de Desarrollo (BID), el Centro Interamericano de Administraciones Tributarias (CIAT), la OCDE y la CEPAL. Su tarea consiste en reunir y mantener al d\u00eda los datos fiscales oficiales de los pa\u00edses de Am\u00e9rica Latina y el Caribe.  \n\nEn el centro del conjunto de datos est\u00e1 el indicador de Presi\u00f3n Fiscal Equivalente, que retrata con mayor fidelidad c\u00f3mo se movilizan los recursos fiscales en la regi\u00f3n. Este indicador muestra la presi\u00f3n fiscal real que recae sobre las econom\u00edas y se compone de tres elementos:  \n\n1. Recaudaci\u00f3n tributaria tradicional: la totalidad de impuestos y tasas que se cobran en cada nivel de gobierno.  \n2. Contribuciones obligatorias a la seguridad social: los aportes, p\u00fablicos o privados, a los sistemas de pensiones y de salud.  \n3. Ingresos no tributarios: los recursos que provienen de la explotaci\u00f3n de recursos naturales renovables y no renovables, como tasas, regal\u00edas, dividendos y utilidades netas de las empresas p\u00fablicas.  \n\nLos datos se organizan por tipo de impuesto y nivel de gobierno. Cada serie se recalcula con valores actualizados del producto interno bruto (PIB) y con la informaci\u00f3n m\u00e1s reciente de municipios y sistemas de seguridad social, que suelen reportar con mayores rezagos.  \n\nDe este modo, la base de datos ayuda a responsables de pol\u00edticas, investigadores y economistas a entender mejor la estructura tributaria y la din\u00e1mica de la presi\u00f3n fiscal en las econom\u00edas de la regi\u00f3n.", "fr": "Une \u00e9dition plus r\u00e9cente de ce jeu de donn\u00e9es est disponible : [Base de Donn\u00e9es de la Pression Fiscale \u00c9quivalente en Am\u00e9rique Latine et dans les Cara\u00efbes - 1990-2021 : Mise \u00e0 Jour et \u00c9tat dans la Relance Post-COVID-19](https://data.iadb.org/dataset/database-of-equivalent-fiscal-pressure-1990-2021).\n\nCette base de donn\u00e9es est le fruit d'une collaboration suivie entre la Banque interam\u00e9ricaine de d\u00e9veloppement (BID), le Centre interam\u00e9ricain des administrations fiscales (CIAT), l'OCDE et la CEPALC. Sa vocation est de rassembler et d'actualiser les donn\u00e9es fiscales officielles des pays d'Am\u00e9rique latine et des Cara\u00efbes.  \n\nAu c\u0153ur de ce jeu de donn\u00e9es se trouve l'indicateur de pression fiscale \u00e9quivalente, qui restitue plus fid\u00e8lement la mani\u00e8re dont les ressources fiscales sont mobilis\u00e9es dans la r\u00e9gion. Cet indicateur traduit la pression fiscale r\u00e9elle qui p\u00e8se sur les \u00e9conomies et se d\u00e9compose en trois \u00e9l\u00e9ments :  \n\n1. Recouvrement fiscal traditionnel : l'ensemble des imp\u00f4ts et taxes pr\u00e9lev\u00e9s \u00e0 chaque \u00e9chelon de gouvernement.  \n2. Cotisations sociales obligatoires : les versements, publics ou priv\u00e9s, aux r\u00e9gimes de retraite et de sant\u00e9.  \n3. Recettes non fiscales : les revenus tir\u00e9s de l'exploitation des ressources naturelles renouvelables et non renouvelables, tels que redevances, royalties, dividendes et b\u00e9n\u00e9fices nets des entreprises publiques.  \n\nLes donn\u00e9es sont ventil\u00e9es par type d'imp\u00f4t et par \u00e9chelon de gouvernement. Chaque s\u00e9rie est recalcul\u00e9e \u00e0 partir de valeurs actualis\u00e9es du produit int\u00e9rieur brut (PIB) et des informations les plus r\u00e9centes des municipalit\u00e9s et des syst\u00e8mes de s\u00e9curit\u00e9 sociale, lesquels rendent souvent compte avec des d\u00e9lais plus importants.  \n\nAinsi, la base de donn\u00e9es aide les d\u00e9cideurs, les chercheurs et les \u00e9conomistes \u00e0 mieux saisir la structure de la fiscalit\u00e9 et la dynamique de la pression fiscale dans les \u00e9conomies de la r\u00e9gion.", "pt_BR": "Uma edi\u00e7\u00e3o mais recente deste conjunto de dados est\u00e1 dispon\u00edvel: [Base de Dados de Press\u00e3o Fiscal Equivalente na Am\u00e9rica Latina e no Caribe - 1990-2021: Atualiza\u00e7\u00e3o e Situa\u00e7\u00e3o na Recupera\u00e7\u00e3o P\u00f3s-Pandemia de COVID-19](https://data.iadb.org/dataset/database-of-equivalent-fiscal-pressure-1990-2021).\n\nEsta base de dados resulta de uma colabora\u00e7\u00e3o permanente entre o Banco Interamericano de Desenvolvimento (BID), o Centro Interamericano de Administra\u00e7\u00f5es Tribut\u00e1rias (CIAT), a OCDE e a CEPAL. Sua fun\u00e7\u00e3o \u00e9 reunir e manter atualizados os dados fiscais oficiais dos pa\u00edses da Am\u00e9rica Latina e do Caribe.  \n\nNo centro do conjunto de dados est\u00e1 o indicador de Press\u00e3o Fiscal Equivalente, que retrata com mais fidelidade como os recursos fiscais s\u00e3o mobilizados na regi\u00e3o. Esse indicador mostra a press\u00e3o fiscal real que recai sobre as economias e \u00e9 formado por tr\u00eas elementos:  \n\n1. Arrecada\u00e7\u00e3o tribut\u00e1ria tradicional: a totalidade de impostos e taxas cobrados em cada n\u00edvel de governo.  \n2. Contribui\u00e7\u00f5es obrigat\u00f3rias \u00e0 previd\u00eancia social: os aportes, p\u00fablicos ou privados, aos sistemas de previd\u00eancia e de sa\u00fade.  \n3. Receitas n\u00e3o tribut\u00e1rias: os recursos provenientes da explora\u00e7\u00e3o de recursos naturais renov\u00e1veis e n\u00e3o renov\u00e1veis, como taxas, royalties, dividendos e lucros l\u00edquidos das empresas p\u00fablicas.  \n\nOs dados s\u00e3o organizados por tipo de imposto e n\u00edvel de governo. Cada s\u00e9rie \u00e9 recalculada com valores atualizados do produto interno bruto (PIB) e com as informa\u00e7\u00f5es mais recentes de munic\u00edpios e sistemas de previd\u00eancia social, que costumam reportar com defasagens maiores.  \n\nDesse modo, a base de dados ajuda formuladores de pol\u00edticas, pesquisadores e economistas a entender melhor a estrutura tribut\u00e1ria e a din\u00e2mica da press\u00e3o fiscal nas economias da regi\u00e3o."}}}