Revenue Statistics in Latin America and the Caribbean 2024

6. Country tables, tax revenues by sub-sectors of general government, 1990-2022

Revenues of Latin American, Caribbean and OECD countries have been attributed to the different levels of government according to the revised guidelines set out in the final version of the 2008 System of National Accounts (SNA). Under this, revenues are generally attributed to the level of government that exercises the authority to impose the tax or has the final discretion to set and vary the tax rate.

In all of the following tables a (“..”) indicates not available. The main series in this volume cover the years 1990 to 2022.

Figures referring to 1991-99, 2001-04, 2006-09, 2011-14 and 2016-21 in Tables 6.1 to 6.27 have been omitted because of lack of space. Complete series are, however, available on line at http://dx.doi.org/10.1787/data-00641-en.

Table 6.1. Antigua and Barbuda, tax revenues by sub-sectors of government

Million XCD

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	38	92	83	71	..	..	..	..	..
1100 Of individuals	..	0	33	0	0	..	..	..	..	..
1200 Corporate	..	37	59	83	71	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	13	49	93	96	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	0	18	24	32	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	13	32	69	64	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	217	435	490	585	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	217	429	487	581	..	..	..	..	..
5110 General taxes	..	0	179	315	396	..	..	..	..	..
5120 Taxes on specific goods and services	..	217	250	171	186	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	0	6	3	4	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	1	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	268	577	667	752	..	..	..	..	..
	Local government					Social security funds1
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	..	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	..	83	131	156
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	83	131	156
3000 Taxes on payroll and workforce	..	..	..	..	..	..	..	0	0	0
4000 Taxes on property	..	..	..	..	..	..	..	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	..	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	..	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	..	..	..	..	..	83	131	156

.. Not available

1. Figures for 2019-22 are estimated.

Table 6.2. Argentina, tax revenues by sub-sectors of government

Million ARS

	Federal government									State/Regional
	1990	2000	2010		2021		2022			1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	542	11 303	78 427		2 351 998		4 727 878			0	0	0	0	0
1100 Of individuals	141	3 937	23 980		1 004 641		2 083 662			..	..	..	..	..
1200 Corporate	357	6 575	50 664		1 151 704		2 398 339			..	..	..	..	..
1300 Unallocable between 1100 and 1200	43	792	3 783		195 653		245 876			..	..	..	..	..
2000 Social security contributions1	0	0	0		0		0			0	0	0	0	0
2100 Employees	..	..	..		..		..			..	..	..	..	..
2200 Employers	..	..	..		..		..			..	..	..	..	..
2300 Self-employed or non-employed	..	..	..		..		..			..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..		..		..			..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0		0		0			0	0	0	0	0
4000 Taxes on property	616	1 254	32 674		1 043 679		1 786 657			549	2 614	10 864	373 956	614 364
4100 Recurrent taxes on immovable property	0	0	0		0		0			419	1 809	5 035	170 405	262 053
4200 Recurrent taxes on net wealth	246	1 084	5 248		283 469		428 916			0	0	0	0	0
4300 Estate, inheritance and gift taxes	0	0	0		0		0			0	0	0	0	0
4400 Taxes on financial and capital transactions	330	100	27 423		760 209		1 357 741			130	804	5 829	203 551	352 310
4500 Non-recurrent taxes	40	70	3		0		0			0	0	0	0	0
4600 Other recurrent taxes on property	0	0	0		0		0			0	0	0	0	0
5000 Taxes on goods and services	4 669	27 592	198 346		5 310 281		9 335 993			967	6 947	54 746	1 900 411	3 502 540
5100 Taxes on production, sale, transfer, etc	4 671	28 174	201 402		5 376 231		9 445 963			791	6 114	51 148	1 778 442	3 312 564
5110 General taxes	1 594	19 009	116 386		3 243 608		5 831 330			791	6 114	51 148	1 778 442	3 312 564
5120 Taxes on specific goods and services	3 077	9 166	85 016		2 132 623		3 614 634			0	0	0	0	0
5130 Unallocable between 5110 and 5120	0	0	0		0		0			0	0	0	0	0
5200 Taxes on use of goods and perform activities2	..	..	..		..		..			177	833	3 598	121 969	189 977
5300 Unallocable between 5100 and 5200	-3	-583	-3 056		-65 950		-109 970			0	0	0	0	0
6000 Other taxes	214	395	2 386		36 762		58 005			78	1 309	3 110	44 440	72 233
6100 Paid solely by business	0	354	2 093		31 500		39 721			0	0	0	0	0
6200 Other3	214	41	294		5 262		18 284			78	1 309	3 110	44 440	72 233
Total tax revenue	6 040	40 544	311 834		8 742 720		15 908 533			1 594	10 870	68 720	2 318 806	4 189 137
	Local government								Social security funds
	1990	2000		2010		2021		2022	1990		2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..		..		..		..	0		0	0	0	0
1100 Of individuals	..	..		..		..		..	..		..	..	..	..
1200 Corporate	..	..		..		..		..	..		..	..	..	..
1300 Unallocable between 1100 and 1200	..	..		..		..		..	..		..	..	..	..
2000 Social security contributions1	..	..		..		..		..	2 583		9 670	102 460	2 398 126	4 331 972
2100 Employees	..	..		..		..		..	..		2 486	37 990	967 274	1 719 052
2200 Employers	..	..		..		..		..	..		6 069	54 713	1 356 354	2 492 899
2300 Self-employed or non-employed	..	..		..		..		..	98		1 115	9 757	74 498	120 021
2400 Unallocable between 2100, 2200 and 2300	..	..		..		..		..	2 485		0	0	0	0
3000 Taxes on payroll and workforce	..	..		..		..		..	0		0	0	0	0
4000 Taxes on property	..	..		..		..		..	0		0	0	0	0
4100 Recurrent taxes on immovable property	..	..		..		..		..	..		..	..	..	..
4200 Recurrent taxes on net wealth	..	..		..		..		..	..		..	..	..	..
4300 Estate, inheritance and gift taxes	..	..		..		..		..	..		..	..	..	..
4400 Taxes on financial and capital transactions	..	..		..		..		..	..		..	..	..	..
4500 Non-recurrent taxes	..	..		..		..		..	..		..	..	..	..
4600 Other recurrent taxes on property	..	..		..		..		..	..		..	..	..	..
5000 Taxes on goods and services	..	..		..		..		..	0		0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..		..		..		..	..		..	..	..	..
5110 General taxes	..	..		..		..		..	..		..	..	..	..
5120 Taxes on specific goods and services	..	..		..		..		..	..		..	..	..	..
5130 Unallocable between 5110 and 5120	..	..		..		..		..	..		..	..	..	..
5200 Taxes on use of goods and perform activities2	..	..		..		..		..	..		..	..	..	..
5300 Unallocable between 5100 and 5200	..	..		..		..		..	..		..	..	..	..
6000 Other taxes	..	..		..		..		..	0		0	0	0	0
6100 Paid solely by business	..	..		..		..		..	..		..	..	..	..
6200 Other3	..	..		..		..		..	..		..	..	..	..
Total tax revenue	..	..		..		..		..	2 583		9 670	102 460	2 398 126	4 331 972

.. Not available

1. The figures may be under-estimated as they exclude certain types of social security contributions for which data are not readily available.

2. In ECLAC data, tax on ownership of motor vehicles is classified in category 4000.

3. The tax debt payments in 2016 include revenue following the implementation of a new voluntary disclosure regime in July 2016 (Law 27260).

Table 6.3. Bahamas, tax revenues by sub-sectors of government

Million BSD

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	0	0	0	0	0	..	..	..	..	..
1100 Of individuals	0	0	0	0	0	..	..	..	..	..
1200 Corporate	0	0	0	0	0	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	56	208	269	203	241	..	..	..	..	..
4100 Recurrent taxes on immovable property	19	32	92	143	147	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	37	176	177	60	94	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	386	620	780	1 408	1 917	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	354	552	657	1 253	1 745	..	..	..	..	..
5110 General taxes	0	0	0	740	1 136	..	..	..	..	..
5120 Taxes on specific goods and services	354	552	657	513	609	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	32	69	123	155	172	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	-4	21	60	0	0	..	..	..	..	..
6100 Paid solely by business	0	0	0	..	..	..	..	..	..	..
6200 Other	-4	21	60	..	..	..	..	..	..	..
Total tax revenue	438	849	1 109	1 612	2 158	..	..	..	..	..
	Local government					Social security funds1
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	..	..	..	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	66	115	167	219	267
2100 Employees	..	..	..	..	..	..	..	60	..	..
2200 Employers	..	..	..	..	..	..	..	104	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	3	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	66	115	0	219	267
3000 Taxes on payroll and workforce	..	..	..	..	..	0	0	0	0	0
4000 Taxes on property	..	..	..	..	..	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	0	0	0	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	..	..	..	66	115	167	219	267

.. Not available

1. The data for social security contributions are estimated for 2021 and 2022.

Table 6.4. Barbados, tax revenues by sub-sectors of government

Million BBD

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	250	599	766	897	1 023	..	..	..	..	..
1100 Of individuals	140	293	395	385	393	..	..	..	..	..
1200 Corporate	95	269	294	451	549	..	..	..	..	..
1300 Unallocable between 1100 and 1200	15	37	76	61	81	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	147	108	130	219	239	..	..	..	..	..
4100 Recurrent taxes on immovable property	46	95	118	205	217	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	101	13	12	13	22	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	495	889	1 276	1 531	1 761	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	424	788	1 105	1 459	1 686	..	..	..	..	..
5110 General taxes	197	492	768	885	1 023	..	..	..	..	..
5120 Taxes on specific goods and services	227	296	337	575	663	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	71	101	171	72	75	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	892	1 596	2 171	2 646	3 022	..	..	..	..	..
	Local government					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	..	..	..	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	134	295	565	595	621
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	134	295	565	595	621
3000 Taxes on payroll and workforce	..	..	..	..	..	0	0	0	0	0
4000 Taxes on property	..	..	..	..	..	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	..	..	..	134	295	565	595	621

.. Not available

Table 6.5. Belize, tax revenues by sub-sectors of government

Million BZD

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	37	76	248	224	345	..	..	..	..	..
1100 Of individuals	21	19	52	78	121	..	..	..	..	..
1200 Corporate	12	51	189	126	211	..	..	..	..	..
1300 Unallocable between 1100 and 1200	4	6	7	20	13	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	33	11	16	54	35	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	33	11	16	54	35	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	97	211	409	724	815	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	94	207	400	715	806	..	..	..	..	..
5110 General taxes	0	82	199	306	397	..	..	..	..	..
5120 Taxes on specific goods and services	94	125	200	409	409	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	3	4	9	9	9	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	167	298	673	1 002	1 196	..	..	..	..	..
	Local government					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	10	18	60	117	144
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	10	18	60	117	144
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	1	2	7	9	7	0	0	0	0	0
4100 Recurrent taxes on immovable property	1	2	7	9	6	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	0	0	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	1	2	7	9	7	10	18	60	117	144

.. Not available

Table 6.6. Bolivia, tax revenues by sub-sectors of government

Million BOB

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	68	1 209	6 294	7 644	10 397	..	..	..	..	..
1100 Of individuals	68	214	263	457	502	..	..	..	..	..
1200 Corporate	0	995	6 031	7 187	9 896	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	1	3	367	743	767	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	241	205	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	3	20	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	347	502	561	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	907	6 656	17 791	32 190	36 806	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	907	6 656	17 791	32 190	36 806	..	..	..	..	..
5110 General taxes	584	3 953	12 541	24 307	27 953	..	..	..	..	..
5120 Taxes on specific goods and services	324	2 702	5 250	7 883	8 853	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	0	0	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	30	42	451	2 997	3 526	..	..	..	..	..
6100 Paid solely by business	4	6	12	29	30	..	..	..	..	..
6200 Other	26	36	439	2 968	3 496	..	..	..	..	..
Total tax revenue	1 005	7 910	24 903	43 574	51 496	..	..	..	..	..
	Local government1					Social security funds2
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	666	5 265	16 814	17 351
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	666	5 265	16 814	17 351
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	0	0	0	0	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	0	0	0	0	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	575	1 381	2 815	3 166	..	0	0	0	0
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	575	1 381	2 815	3 166	..	..	..	..	..
Total tax revenue	..	575	1 381	2 815	3 166	..	666	5 265	16 814	17 351

.. Not available

1. The figures exclude local government tax revenues for the period 1990-1993 as the data are not available.

2. The data for social security contributions include contributions to Bolivia’s pension system (since its nationalisation in 2010) and healthcare related funds.

Table 6.7. Brazil, tax revenues by sub-sectors of government

Million BRL

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	1	68 667	258 738	698 098	910 191	0	0	0	0	0
1100 Of individuals	0	3 406	87 828	262 008	303 290	..	..	..	..	..
1200 Corporate	0	25 430	128 255	322 527	437 358	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	39 831	42 656	113 564	169 543	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	5 437	21 348	47 320	54 297	0	0	0	0	0
4000 Taxes on property	0	17 726	27 044	51 168	61 583	0	329	3 166	14 201	14 613
4100 Recurrent taxes on immovable property	0	234	485	2 167	2 594	0	0	437	1 221	1 218
4200 Recurrent taxes on net wealth	0	0	0	0	0	0	0	0	0	0
4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	329	2 518	12 330	12 874
4400 Taxes on financial and capital transactions	0	17 492	26 559	49 001	58 989	0	0	210	651	521
4500 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
5000 Taxes on goods and services	1	75 502	256 256	503 599	477 900	1	87 573	290 506	706 483	758 941
5100 Taxes on production, sale, transfer, etc	1	75 502	250 857	489 218	477 897	1	82 279	269 140	654 722	695 012
5110 General taxes1	0	48 358	182 188	345 672	350 333	1	82 279	269 056	654 490	694 786
5120 Taxes on specific goods and services	0	27 144	68 669	143 547	127 564	0	0	84	232	226
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	5 399	14 380	3	0	5 294	21 367	51 762	63 928
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	0	1 479	480	144	19 196	0	322	0	0	4
6100 Paid solely by business	0	0	0	0	0	0	0	..	..	0
6200 Other	0	1 479	480	144	19 196	0	322	..	..	4
Total tax revenue	1	168 811	563 866	1 300 329	1 523 167	1	88 224	293 672	720 685	773 557
	Local government					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	1	83 469	316 530	694 877	798 214
2100 Employees	..	..	..	..	..	..	..	75 509	182 011	..
2200 Employers	..	..	..	..	..	0	18 709	240 280	499 361	156 298
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	1	64 760	741	13 505	641 917
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	0	5 469	23 285	76 475	83 849	0	0	0	0	0
4100 Recurrent taxes on immovable property	0	4 519	17 444	55 899	63 109	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	950	5 840	20 576	20 739	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	0	6 106	35 873	100 366	119 774	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	0	6 106	35 873	100 366	119 774	..	..	..	..	..
5110 General taxes1	0	6 106	32 756	88 694	107 218	..	..	..	..	..
5120 Taxes on specific goods and services	0	0	3 117	11 672	12 555	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	0	0	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	377	0	0	370	0	0	0	0	0
6100 Paid solely by business	0	0	..	..	0	..	..	..	..	..
6200 Other	0	377	..	..	370	..	..	..	..	..
Total tax revenue	0	11 952	59 158	176 841	203 992	1	83 469	316 530	694 877	798 214

.. Not available

1. The PASEP (Programme of Formation of the Patrimony of the Public Servants) contributions are added to the PIS (Social Integration Programme) contributions in heading 5110 for the years prior to 2000.

Table 6.8. Chile, tax revenues by sub-sectors of government

Million CLP

	Federal government										State/Regional
	1990		2000		2010		2021		2022		1990		2000		2010		2021		2022
1000 Taxes on income, profits and capital gains	412 974		1 841 630		8 329 060		20 456 920		27 491 879		..		..		..		..		..
1100 Of individuals	99 154		604 100		1 492 837		5 780 432		6 626 617		..		..		..		..		..
1200 Corporate	219 586		882 896		4 448 745		9 145 873		14 900 568		..		..		..		..		..
1300 Unallocable between 1100 and 1200	94 233		354 634		2 387 478		5 530 616		5 964 694		..		..		..		..		..
2000 Social security contributions	66 738		232 728		371 386		511 529		548 558		..		..		..		..		..
2100 Employees	61 200		209 907		310 558		382 461		398 535		..		..		..		..		..
2200 Employers	5 538		22 821		60 828		129 068		150 023		..		..		..		..		..
2300 Self-employed or non-employed	0		0		0		0		0		..		..		..		..		..
2400 Unallocable between 2100, 2200 and 2300	0		0		0		0		0		..		..		..		..		..
3000 Taxes on payroll and workforce	0		0		0		0		0		..		..		..		..		..
4000 Taxes on property	59 682		255 371		245 044		909 034		1 218 087		..		..		..		..		..
4100 Recurrent taxes on immovable property	10 331		3 578		8 805		26 388		36 158		..		..		..		..		..
4200 Recurrent taxes on net wealth	0		0		0		0		0		..		..		..		..		..
4300 Estate, inheritance and gift taxes	3 444		10 906		39 338		291 830		416 219		..		..		..		..		..
4400 Taxes on financial and capital transactions	45 907		240 886		196 901		590 816		765 709		..		..		..		..		..
4500 Non-recurrent taxes	0		0		0		0		0		..		..		..		..		..
4600 Other recurrent taxes on property	0		0		0		0		0		..		..		..		..		..
5000 Taxes on goods and services	1 063 677		4 719 255		10 330 378		26 318 567		27 756 629		..		..		..		..		..
5100 Taxes on production, sale, transfer, etc	1 060 304		4 684 525		10 294 165		26 135 885		27 545 053		..		..		..		..		..
5110 General taxes	664 421		3 306 350		8 399 926		22 785 935		24 515 246		..		..		..		..		..
5120 Taxes on specific goods and services1	395 883		1 378 175		1 894 239		3 349 951		3 029 807		..		..		..		..		..
5130 Unallocable between 5110 and 5120	0		0		0		0		0		..		..		..		..		..
5200 Taxes on use of goods and perform activities	3 374		34 730		36 213		182 681		211 576		..		..		..		..		..
5300 Unallocable between 5100 and 5200	0		0		0		0		0		..		..		..		..		..
6000 Other taxes	-23 356		-112 195		-61 117		-785 585		-485 934		..		..		..		..		..
6100 Paid solely by business	0		0		0		0		0		..		..		..		..		..
6200 Other	-23 356		-112 195		-61 117		-785 585		-485 934		..		..		..		..		..
Total tax revenue	1 579 715		6 936 788		19 214 751		47 410 465		56 529 219		..		..		..		..		..
		Local government								Social security funds
		1990		2000		2010	2021	2022		1990		2000		2010		2021		2022
1000 Taxes on income, profits and capital gains		0		0		0	0	0		0		0		0		0		0
1100 Of individuals		..		..		..	..	..		..		..		..		..		..
1200 Corporate		..		..		..	..	..		..		..		..		..		..
1300 Unallocable between 1100 and 1200		..		..		..	..	..		..		..		..		..		..
2000 Social security contributions		0		0		0	0	0		92 821		344 030		1 122 601		2 303 561		2 036 863
2100 Employees		..		..		..	..	..		92 821		344 030		1 122 601		2 303 561		2 036 863
2200 Employers		..		..		..	..	..		0		0		0		0		0
2300 Self-employed or non-employed		..		..		..	..	..		0		0		0		0		0
2400 Unallocable between 2100, 2200 and 2300		..		..		..	..	..		0		0		0		0		0
3000 Taxes on payroll and workforce		0		0		0	0	0		0		0		0		0		0
4000 Taxes on property		49 637		298 666		653 563	1 697 887	1 987 188		0		0		0		0		0
4100 Recurrent taxes on immovable property		49 637		298 666		653 563	1 697 887	1 987 188		..		..		..		..		..
4200 Recurrent taxes on net wealth		0		0		0	0	0		..		..		..		..		..
4300 Estate, inheritance and gift taxes		0		0		0	0	0		..		..		..		..		..
4400 Taxes on financial and capital transactions		0		0		0	0	0		..		..		..		..		..
4500 Non-recurrent taxes		0		0		0	0	0		..		..		..		..		..
4600 Other recurrent taxes on property		0		0		0	0	0		..		..		..		..		..
5000 Taxes on goods and services		55 045		322 514		854 778	2 051 419	2 321 158		0		0		0		0		0
5100 Taxes on production, sale, transfer, etc		13 705		105 302		238 739	493 510	533 528		..		..		..		..		..
5110 General taxes		0		0		0	0	0		..		..		..		..		..
5120 Taxes on specific goods and services1		13 705		105 302		238 739	493 510	533 528		..		..		..		..		..
5130 Unallocable between 5110 and 5120		0		0		0	0	0		..		..		..		..		..
5200 Taxes on use of goods and perform activities		41 340		217 212		616 039	1 557 909	1 787 630		..		..		..		..		..
5300 Unallocable between 5100 and 5200		0		0		0	0	0		..		..		..		..		..
6000 Other taxes		0		0		0	0	0		0		0		0		0		0
6100 Paid solely by business		..		..		..	..	..		..		..		..		..		..
6200 Other		..		..		..	..	..		..		..		..		..		..
Total tax revenue		104 682		621 180		1 508 341	3 749 307	4 308 346		92 821		344 030		1 122 601		2 303 561		2 036 863

.. Not available

1. ECLAC classifies Oil Prices Stabilisation Fund (FEPP) revenues as non-tax revenues.

Table 6.9. Colombia, tax revenues by sub-sectors of government

Million COP

	Federal government					State/Regional1
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	771 694	7 103 525	26 218 852	73 222 876	95 891 679	0	0	0	0	0
1100 Of individuals	47 210	1 499 345	5 192 384	15 758 043	18 984 236	..	..	..	..	..
1200 Corporate	359 758	5 119 828	20 405 209	54 418 742	72 985 286	..	..	..	..	..
1300 Unallocable between 1100 and 1200	364 726	484 352	621 258	3 046 091	3 922 156	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	1 286 803	4 022 503	3 927 070	4 421 997	0	0	0	0	0
4000 Taxes on property	0	1 036 584	5 196 303	11 008 836	12 588 105	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	1 970 530	1 032 058	73 113	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	1 036 584	3 225 773	9 831 204	12 281 751	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	145 573	233 241	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	1 035 934	11 108 594	35 382 852	78 060 059	103 250 678	263 429	1 481 725	3 406 301	8 435 850	9 802 283
5100 Taxes on production, sale, transfer, etc	1 035 934	11 108 594	35 382 852	78 060 059	103 250 678	263 429	1 349 930	3 032 733	7 173 147	8 350 507
5110 General taxes	583 078	8 445 776	28 811 682	69 883 378	91 744 973	0	0	0	0	0
5120 Taxes on specific goods and services	452 856	2 662 818	6 571 170	8 176 681	11 505 705	263 429	1 349 930	3 032 733	7 173 147	8 350 507
5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
5200 Taxes on use of goods and perform activities	0	0	0	0	0	0	131 795	373 568	1 262 703	1 451 776
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	78 306	480 784	483 762	506 938	923 110	0	241 471	1 374 970	3 263 710	4 053 893
6100 Paid solely by business	0	0	0	0	0	..	0	0	0	0
6200 Other	78 306	480 784	483 762	506 938	923 110	..	241 471	1 374 970	3 263 710	4 053 893
Total tax revenue	1 885 934	21 016 290	71 304 272	166 725 777	217 075 569	263 429	1 723 196	4 781 271	11 699 560	13 856 177
	Local government1					Social security funds2
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	203 596	4 989 000	11 478 085	22 844 403	23 907 649
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	203 596	4 989 000	11 478 085	22 844 403	23 907 649
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	56 160	991 070	3 338 935	9 039 961	9 794 710	0	0	0	0	0
4100 Recurrent taxes on immovable property	56 160	991 070	3 338 935	9 039 961	9 794 710	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	89 290	1 590 132	5 622 489	12 769 452	16 283 133	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	89 290	1 590 132	5 622 489	11 989 065	15 449 352	..	..	..	..	..
5110 General taxes	89 290	1 140 090	4 522 121	10 217 878	13 360 416	..	..	..	..	..
5120 Taxes on specific goods and services	0	450 042	1 100 368	1 771 188	2 088 936	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	780 387	833 781	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	81 017	288 942	1 930 282	6 401 692	7 766 603	0	0	0	0	0
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	81 017	288 942	1 930 282	6 401 692	7 766 603	..	..	..	..	..
Total tax revenue	226 467	2 870 144	10 891 707	28 211 104	33 844 446	203 596	4 989 000	11 478 085	22 844 403	23 907 649

.. Not available

1. The data correspond to the reported consolidated revenues of the territorial entities (departments and municipalities).

2. All of the health contributions pertaining to FOSYGA (Solidarity and Guarantee Fund) are classified as social security contributions from 2013. Prior to 2013, only the portion of the contributions used to finance the subsidised regime was included and the part to finance the contributory regime was classified in the social security sector as “other incomes”.

Table 6.10. Costa Rica, tax revenues by sub-sectors of government

Million CRC

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	11 820	128 805	748 093	2 063 810	2 430 200	..	..	..	..	..
1100 Of individuals	..	..	202 849	622 772	691 305	..	..	..	..	..
1200 Corporate	..	..	450 312	970 546	1 188 835	..	..	..	..	..
1300 Unallocable between 1100 and 1200	11 820	128 805	94 932	470 492	550 059	..	..	..	..	..
2000 Social security contributions1	1 345	18 677	61 193	469 195	515 732	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	0	0	0	0	0	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	1 345	18 677	61 193	469 195	515 732	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	366	3 007	18 270	63 314	71 009	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	3 527	5 108	5 206	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	366	3 007	14 743	58 206	65 802	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	52 248	444 870	1 696 593	3 337 270	3 519 484	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	49 867	425 630	1 598 789	3 146 482	3 326 853	..	..	..	..	..
5110 General taxes	21 326	222 775	920 298	2 065 623	2 217 743	..	..	..	..	..
5120 Taxes on specific goods and services2	28 541	202 856	678 491	1 080 859	1 109 110	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	2 380	19 240	97 804	190 789	192 631	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes3	9 251	23 956	92 452	83 185	394 676	..	..	..	..	..
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	9 251	23 956	92 452	83 185	394 676	..	..	..	..	..
Total tax revenue	75 030	619 314	2 616 600	6 016 775	6 931 100	..	..	..	..	..
	Local government					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions1	0	0	0	0	0	32 645	278 392	1 389 338	3 136 535	3 409 960
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	3 447	37 313	207 206	389 183	412 852
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	29 198	241 079	1 182 132	2 747 353	2 997 108
3000 Taxes on payroll and workforce	0	0	0	0	0	7 575	61 796	260 664	569 339	639 737
4000 Taxes on property	1 200	5 390	45 436	145 217	149 733	0	0	0	0	0
4100 Recurrent taxes on immovable property	1 200	5 390	45 436	145 171	149 724	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	46	8	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	1 262	11 981	70 321	151 265	155 239	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	0	83	1 513	3 916	3 919	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services2	..	83	1 513	3 916	3 919	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	1 262	11 898	68 808	147 349	151 320	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes3	0	1 242	8	133	198	0	0	0	0	0
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	1 242	8	133	198	..	..	..	..	..
Total tax revenue	2 461	18 613	115 765	296 615	305 170	40 220	340 187	1 650 002	3 705 874	4 049 697

.. Not available

1. The data include social security contributions paid by the governments for their employees as well as the contributions for special regimes (teachers and magistrates). In ECLAC data, social security contributions also include INA (National Institute of Apprenticeship), IMAS (Joint Social Aid Institute) and FODESAF (Social Development and Family Allowances Fund).

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

3. The tax revenue of decentralised bodies is classified under the central government. In Costa Rica this revenue is classified under a separate unit (decentralised) considered to be different to the central government.

Table 6.11. Cuba, tax revenues by sub-sectors of government

Million CUP

	Federal government1					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	1 857	..	..	..	..	..	..	..
1100 Of individuals	..	..	0	..	..	..	..	..	..	..
1200 Corporate	..	..	1 857	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	..	..	..	..	..	..	..
2000 Social security contributions	..	..	0	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	..	289	..	..	..	..	..	..	..
4000 Taxes on property	..	..	0	..	..	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	5 757	..	..	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	..	5 757	..	..	..	..	..	..	..
5110 General taxes	..	..	4 924	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	833	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	0	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	..	..	..	..	..	..	..
6000 Other taxes	..	..	569	..	..	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	8 472	..	..	..	..	..	..	..
	Local government2					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	1 746	..	..	0	0	0	0	0
1100 Of individuals	..	..	554	..	..	..	..	..	..	..
1200 Corporate	..	..	1 193	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	0	..	..	..	..	..	..	..
2000 Social security contributions	..	..	0	..	..	691	1 181	2 974	24 155	16 727
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	691	1 181	2 974	24 155	16 727
3000 Taxes on payroll and workforce	..	..	4 125	..	..	0	0	0	0	0
4000 Taxes on property	..	..	0	..	..	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	6 526	..	..	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	6 526	..	..	..	..	..	..	..
5110 General taxes	..	..	5 601	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	925	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	0	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	..	..	..	..	..	..	..
6000 Other taxes	..	..	106	..	..	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	12 503	..	..	691	1 181	2 974	24 155	16 727

.. Not available

1. The figures include central government tax revenues between 2002 and 2012. Central tax revenues are not available for other years.

2. The figures include local government tax revenues between 2002 and 2012. Local tax revenues are not available for other years.

Table 6.12. Dominican Republic, tax revenues by sub-sectors of government

Million DOP

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	1 650	10 517	52 653	263 082	276 183	..	..	..	..	..
1100 Of individuals	..	4 088	17 088	69 026	87 200	..	..	..	..	..
1200 Corporate	..	4 605	21 325	150 695	140 603	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1 650	1 824	14 241	43 361	48 380	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce1	0	0	1 385	3 810	3 811	..	..	..	..	..
4000 Taxes on property	74	644	12 416	45 798	45 061	..	..	..	..	..
4100 Recurrent taxes on immovable property	9	115	555	4 171	4 438	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	2 449	8 396	8 615	..	..	..	..	..
4300 Estate, inheritance and gift taxes	11	96	231	1 308	1 389	..	..	..	..	..
4400 Taxes on financial and capital transactions	40	377	8 658	30 206	28 611	..	..	..	..	..
4500 Non-recurrent taxes	3	32	488	1 642	1 929	..	..	..	..	..
4600 Other recurrent taxes on property	11	25	35	76	81	..	..	..	..	..
5000 Taxes on goods and services	4 484	35 672	174 457	465 072	542 443	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	4 418	34 962	167 983	444 248	519 450	..	..	..	..	..
5110 General taxes	970	9 912	81 226	261 207	310 788	..	..	..	..	..
5120 Taxes on specific goods and services	3 449	25 051	86 757	183 041	208 662	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	65	710	6 475	20 824	22 993	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	159	429	0	2	3	..	..	..	..	..
6100 Paid solely by business	0	0	..	0	0	..	..	..	..	..
6200 Other	159	429	..	2	3	..	..	..	..	..
Total tax revenue	6 367	47 263	240 910	777 763	867 501	..	..	..	..	..
	Local government					Social security funds2
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	..	..	..	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	53	490	1 845	3 420	4 923
2100 Employees	..	..	..	..	..	..	..	1 720	..	..
2200 Employers	..	..	..	..	..	..	..	125	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	0	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	53	490	0	3 420	4 923
3000 Taxes on payroll and workforce1	..	..	..	..	..	0	0	0	0	0
4000 Taxes on property	..	..	..	..	..	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	..	..	..	53	490	1 845	3 420	4 923

.. Not available

1. This heading includes the mandatory non-pensions contributions to the Instituto de Formación Técnico Profesional (INFOTEP). The tax revenue is classified under the central government. In Dominican Republic this revenue is classified under a separate unit (decentralised) considered to be different to the central government.

2. The figures exclude social security contributions to general government managed by the private sector.

Table 6.13. Ecuador, tax revenues by sub-sectors of government

Million USD

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	138	267	2 909	4 376	5 241	..	..	..	..	..
1100 Of individuals	..	10	80	143	181	..	..	..	..	..
1200 Corporate	..	53	1 046	899	1 350	..	..	..	..	..
1300 Unallocable between 1100 and 1200	138	204	1 783	3 333	3 710	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	0	0	43	64	665	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	..	3	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	35	24	19	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	5	40	11	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	..	0	0	635	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	668	1 596	5 969	10 275	11 733	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	665	1 574	5 814	10 048	11 493	..	..	..	..	..
5110 General taxes	302	923	3 759	6 581	7 854	..	..	..	..	..
5120 Taxes on specific goods and services	363	651	2 054	3 467	3 640	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	3	22	156	227	240	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	4	22	2	..	..	..	..	..
6100 Paid solely by business	..	..	0	0	0	..	..	..	..	..
6200 Other	..	..	4	22	2	..	..	..	..	..
Total tax revenue	806	1 863	8 925	14 736	17 640	..	..	..	..	..
	Local government1					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	1	2	15	69	74	0	0	0	0	0
1100 Of individuals	..	..	0	0	0	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1	2	15	69	74	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	243	228	2 541	5 305	5 773
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	243	228	2 541	5 305	5 773
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	16	17	116	296	321	0	0	0	0	0
4100 Recurrent taxes on immovable property	13	8	66	184	200	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	3	9	50	112	121	..	..	..	..	..
5000 Taxes on goods and services	10	13	97	241	261	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	6	6	49	85	92	..	..	..	..	..
5110 General taxes	4	5	41	77	84	..	..	..	..	..
5120 Taxes on specific goods and services	1	2	8	8	9	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	5	7	48	156	169	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	2	2	1	0	0	0	0	0	0	0
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	2	2	1	0	0	..	..	..	..	..
Total tax revenue	29	34	228	606	656	243	228	2 541	5 305	5 773

.. Not available

1. Local tax revenue data in 2021 and 2022 are estimated.

Table 6.14. El Salvador, tax revenues by sub-sectors of government

Million USD

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	95	429	996	2 259	2 707	..	..	..	..	..
1100 Of individuals	..	..	590	923	1 060	..	..	..	..	..
1200 Corporate	..	..	420	1 078	1 334	..	..	..	..	..
1300 Unallocable between 1100 and 1200	95	429	-14	258	313	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce1	0	0	21	40	42	..	..	..	..	..
4000 Taxes on property	26	12	16	39	47	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	16	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	10	12	16	39	47	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	259	903	1 871	3 476	3 661	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	259	903	1 863	3 453	3 637	..	..	..	..	..
5110 General taxes	133	714	1 433	2 771	2 944	..	..	..	..	..
5120 Taxes on specific goods and services	127	189	431	682	694	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	7	23	24	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	58	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	0	0	..	..	..	..	..	..	..	..
6200 Other	58	0	..	..	..	..	..	..	..	..
Total tax revenue	438	1 344	2 903	5 814	6 457	..	..	..	..	..
	Local government					Social security funds2
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	0	0	0	104	325	470	771	834
2100 Employees	..	..	..	..	..	..	75	165	271	293
2200 Employers	..	..	..	..	..	..	176	306	500	541
2300 Self-employed or non-employed	..	..	..	..	..	..	13	0	0	0
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	104	62	0	0	0
3000 Taxes on payroll and workforce1	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	3	8	11	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	3	8	11	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	..	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	..	7	17	20	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	0	0	0	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	7	17	20	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	..	..	..	..	..
6000 Other taxes	..	..	63	99	107	0	0	0	0	0
6100 Paid solely by business	..	..	0	0	0	..	..	..	..	..
6200 Other	..	..	63	99	107	..	..	..	..	..
Total tax revenue	..	..	74	124	138	104	325	470	771	834

.. Not available

1. Vocational training contributions to the Instituto Salvadoreño de Formación Profesional (INSAFORP) are included in heading 3000. The tax revenue is classified under the central government. In El Salvador this revenue is classified under a separate unit considered to be different to the central government.

2. Social security contributions are those paid to the Salvadoran Institute of Social Security (ISSS), National Public Employees Pension Institute (INPEP), Social Security Institute of the Armed Forces (IPSFA) and Salvadoran Institute of Teacher Welfare (ISBM). The figures exclude contributions to the privately managed regime and may include a small amount of voluntary contributions which is undistinguishable from the public social security contribution data.

Table 6.15. Guatemala, tax revenues by sub-sectors of government

Million GTQ

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	507	3 293	7 745	23 291	25 658	..	..	..	..	..
1100 Of individuals	25	143	1 225	4 769	3 892	..	..	..	..	..
1200 Corporate	482	3 149	6 520	18 522	21 765	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce1	0	0	447	1 038	1 102	..	..	..	..	..
4000 Taxes on property	149	199	582	568	623	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	6	1	2	1	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	149	194	581	567	622	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	1 554	10 317	23 255	48 666	55 975	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	1 526	10 131	22 750	47 655	54 905	..	..	..	..	..
5110 General taxes	762	6 259	16 980	36 985	43 404	..	..	..	..	..
5120 Taxes on specific goods and services	764	3 872	5 770	10 670	11 500	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	28	186	505	1 011	1 071	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	7	2 575	5 399	6 130	..	..	..	..	..
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	7	2 575	5 399	6 130	..	..	..	..	..
Total tax revenue	2 210	13 815	34 605	78 962	89 489	..	..	..	..	..
	Local government					Social security funds2
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	436	2 569	6 312	14 314	15 539
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	436	2 569	6 312	14 314	15 539
3000 Taxes on payroll and workforce1	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	147	620	837	914	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	147	620	837	914	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	0	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	147	620	837	914	436	2 569	6 312	14 314	15 539

.. Not available

1. Contributions to INTECAP and contributions to IRTRA are included in heading 3000. The tax revenues are classified under the central government. In Guatemala these revenues are classified under a separate unit considered to be different to the central government.

2. Corresponds to social security contributions to the Guatemalan Social Security Institute (IGSS) and payments by public employees to the government’s pension fund.

Table 6.16. Guyana, tax revenues by sub-sectors of government

Million GYD

	Federal government1					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	1 752	16 179	39 561	124 088	164 802	..	..	..	..	..
1100 Of individuals	333	7 734	17 816	46 962	58 903	..	..	..	..	..
1200 Corporate	1 375	8 266	21 427	75 897	104 581	..	..	..	..	..
1300 Unallocable between 1100 and 1200	43	179	317	1 229	1 318	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	53	701	2 068	5 581	6 543	..	..	..	..	..
4100 Recurrent taxes on immovable property	40	681	1 562	4 907	5 853	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	13	20	31	67	91	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	476	607	598	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	2 200	20 798	59 360	124 040	119 641	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	2 162	20 530	58 846	122 857	118 411	..	..	..	..	..
5110 General taxes	1 399	14 861	27 044	48 452	56 998	..	..	..	..	..
5120 Taxes on specific goods and services	763	5 669	31 802	74 404	61 413	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	38	268	514	1 183	1 230	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	1 037	204	757	1 925	1 878	..	..	..	..	..
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	1 037	204	757	1 925	1 878	..	..	..	..	..
Total tax revenue	5 041	37 882	101 746	255 633	292 863	..	..	..	..	..
	Local government2					Social security funds3
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	0	0	0	191	4 868	10 047	26 725	31 353
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	191	4 868	10 047	26 725	31 353
3000 Taxes on payroll and workforce	..	..	0	0	0	0	0	0	0	0
4000 Taxes on property	..	..	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	113	43	159	0	0	0	0	0
6100 Paid solely by business	..	..	0	0	0	..	..	..	..	..
6200 Other	..	..	113	43	159	..	..	..	..	..
Total tax revenue	..	..	113	43	159	191	4 868	10 047	26 725	31 353

.. Not available

1. Central government tax revenues are based on Budget Estimates by the Ministry of Finance.

2. Local government tax revenues include payments of local taxes by public corporations.

3. Social security figures include contributions to National Insurance Scheme.

Table 6.17. Honduras, tax revenues by sub-sectors of government

Million HNL

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	431	2 907	13 232	35 209	48 289	..	..	..	..	..
1100 Of individuals	157	992	4 528	14 258	17 478	..	..	..	..	..
1200 Corporate	274	1 916	8 705	20 951	30 811	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	0	0	0	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce1	0	0	485	1 081	1 215	..	..	..	..	..
4000 Taxes on property	16	266	994	4 119	4 881	..	..	..	..	..
4100 Recurrent taxes on immovable property	16	189	254	586	720	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	78	359	469	439	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	0	0	3 064	3 722	..	..	..	..	..
4500 Non-recurrent taxes	0	0	380	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	1 401	12 436	28 937	75 817	80 525	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	1 401	12 436	28 937	75 817	80 525	..	..	..	..	..
5110 General taxes	344	5 146	16 050	49 264	56 067	..	..	..	..	..
5120 Taxes on specific goods and services	1 057	7 290	12 887	26 553	24 458	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	0	0	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	1	2	9	11	13	..	..	..	..	..
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	1	2	9	11	13	..	..	..	..	..
Total tax revenue	1 849	15 612	43 657	116 236	134 924	..	..	..	..	..
	Local government2					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	179	1 727	8 671	23 994	25 284
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	179	1 727	8 671	23 994	25 284
3000 Taxes on payroll and workforce1	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	0	0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	0	0	0	0	0	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	90	960	2 216	4 836	5 918	0	0	0	0	0
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	90	960	2 216	4 836	5 918	..	..	..	..	..
Total tax revenue	90	960	2 216	4 836	5 918	179	1 727	8 671	23 994	25 284

.. Not available

1. The employer contributions to National Institute of Vocational Training (INFOP) are included in heading 3000. The tax revenue is classified under the central government. In Honduras this revenue is classified under a separate unit considered to be different to the central government.

2. The figures may include non-tax revenues and central government transfers but it has not been possible to distinguish the different components of local government tax revenues.

Table 6.18. Jamaica, tax revenues by sub-sectors of government

Million JMD

	Federal government1					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	3 639	35 457	105 917	167 112	206 743	..	..	..	..	..
1100 Of individuals	1 687	17 441	54 798	77 756	96 902	..	..	..	..	..
1200 Corporate	1 280	7 627	33 091	68 791	79 485	..	..	..	..	..
1300 Unallocable between 1100 and 1200	672	10 389	18 028	20 565	30 356	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	305	3 821	12 792	32 063	38 188	..	..	..	..	..
4000 Taxes on property	965	3 623	7 339	8 609	11 399	..	..	..	..	..
4100 Recurrent taxes on immovable property	67	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	898	3 623	7 339	8 609	11 399	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	2 824	43 907	149 544	365 499	457 446	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	2 760	43 107	147 500	357 080	448 649	..	..	..	..	..
5110 General taxes	297	22 356	84 409	199 638	253 358	..	..	..	..	..
5120 Taxes on specific goods and services	2 463	20 752	63 091	157 442	195 291	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	64	800	2 045	8 419	8 797	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	16	266	748	1 967	2 551	..	..	..	..	..
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	16	266	748	1 967	2 551	..	..	..	..	..
Total tax revenue	7 748	87 074	276 340	575 251	716 327	..	..	..	..	..
	Local government1					Social security funds1
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	..	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	8 199	31 671	42 531
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	8 199	31 671	42 531
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	0	0	0
4000 Taxes on property	..	639	2 600	9 546	9 716	..	..	0	0	0
4100 Recurrent taxes on immovable property	..	639	2 600	9 546	9 716	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	0	0	0	0	..	..	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	639	2 600	9 546	9 716	..	..	8 199	31 671	42 531

.. Not available

1. The figures refer to fiscal year ending 31st March for 1990-2003 and then calendar year ending 31st December.

Table 6.19. Mexico, tax revenues by sub-sectors of government

Million MXN

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains1	34 668	276 548	683 604	1 903 047	2 280 791	3	0	0	0	0
1100 Of individuals	..	..	313 473	938 623	1 066 965	..	..	..	..	..
1200 Corporate	..	..	246 745	898 767	1 136 636	..	..	..	..	..
1300 Unallocable between 1100 and 1200	34 668	276 548	123 386	65 657	77 190	3	..	..	..	..
2000 Social security contributions	0	0	0	0	0	0	0	0	0	0
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	818	0	0	0	0	972	11 215	36 818	116 910	141 140
4000 Taxes on property	3	0	0	0	0	894	7 018	13 137	30 097	33 508
4100 Recurrent taxes on immovable property	0	..	..	..	..	482	5 238	8 522	19 407	21 898
4200 Recurrent taxes on net wealth	0	..	..	..	..	0	0	0	0	0
4300 Estate, inheritance and gift taxes	0	..	..	..	..	7	0	0	0	0
4400 Taxes on financial and capital transactions	3	..	..	..	..	405	1 781	4 615	10 690	11 610
4500 Non-recurrent taxes	0	..	..	..	..	0	0	0	0	0
4600 Other recurrent taxes on property	0	..	..	..	..	0	0	0	0	0
5000 Taxes on goods and services	44 605	318 065	645 623	1 621 889	1 466 208	118	1 346	5 805	25 401	29 519
5100 Taxes on production, sale, transfer, etc	44 029	309 283	627 187	1 621 215	1 465 417	45	910	2 470	8 779	12 939
5110 General taxes	26 635	189 606	504 509	1 123 699	1 221 803	0	0	0	0	0
5120 Taxes on specific goods and services	17 394	119 677	122 678	497 517	243 614	30	910	2 470	8 779	12 939
5130 Unallocable between 5110 and 5120	0	0	0	0	0	15	0	0	0	0
5200 Taxes on use of goods and perform activities	576	8 782	18 436	673	792	73	436	3 335	16 622	16 580
5300 Unallocable between 5100 and 5200	0	0	0	0	0	0	0	0	0	0
6000 Other taxes	1 340	5 878	22 236	54 534	83 919	165	907	2 546	10 209	14 515
6100 Paid solely by business	0	0	0	0	0	0	0	0	0	0
6200 Other	1 340	5 878	22 236	54 534	83 919	165	907	2 546	10 209	14 515
Total tax revenue	81 434	600 491	1 351 463	3 579 470	3 830 919	2 152	20 485	58 307	182 616	218 683
	Local government					Social security funds2
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains1	2	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	2	..	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	17 165	138 223	277 459	612 175	681 672
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	17 165	138 223	277 459	612 175	681 672
3000 Taxes on payroll and workforce	7	2	93	0	0	0	0	0	0	0
4000 Taxes on property	1 017	6 946	25 818	60 107	56 615	0	0	0	0	0
4100 Recurrent taxes on immovable property	554	4 710	17 202	36 739	34 214	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	462	2 236	8 616	23 368	22 401	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	114	202	487	637	861	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	97	133	466	622	788	..	..	..	..	..
5110 General taxes	0	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	95	133	466	622	788	..	..	..	..	..
5130 Unallocable between 5110 and 5120	2	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	17	69	21	15	73	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	114	866	2 616	17 349	29 264	0	0	0	0	0
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	114	866	2 616	17 349	29 264	..	..	..	..	..
Total tax revenue	1 254	8 016	29 014	78 094	86 741	17 165	138 223	277 459	612 175	681 672

.. Not available

1. In ECLAC data, income taxes are presented net of credit on salary figures.

2. In ECLAC data, social security contributions are presented net of transfers from the Federal government for the payment of IMSS (Mexican Social Security Institute) pensions.

Table 6.20. Nicaragua, tax revenues by sub-sectors of government

Million NIO

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	1 144	8 351	40 753	50 714	..	..	..	..	..
1100 Of individuals	..	299	1 857	7 753	9 648	..	..	..	..	..
1200 Corporate	..	845	6 494	33 000	41 066	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	0	0	0	0	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	11	20	71	90	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	11	20	71	90	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	5 584	17 029	53 199	60 591	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	5 584	17 029	53 199	60 591	..	..	..	..	..
5110 General taxes	..	2 931	10 353	33 341	38 449	..	..	..	..	..
5120 Taxes on specific goods and services	..	2 653	6 676	19 858	22 142	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	0	0	0	0	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	6 739	25 400	94 023	111 395	..	..	..	..	..
	Local government1					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	0	0	0	0	..	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	1 678	8 090	32 054	35 571
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	1 678	8 090	32 054	35 571
3000 Taxes on payroll and workforce	..	0	0	0	0	..	0	0	0	0
4000 Taxes on property	..	0	403	1 707	1 726	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	403	1 707	1 726	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	0	0	0	..	..	..	..	..
4500 Non-recurrent taxes	..	..	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	0	1 922	5 494	6 063	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	1 579	4 431	4 824	..	..	..	..	..
5110 General taxes	..	..	1 579	4 431	4 824	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	0	0	0	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	343	1 063	1 239	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	347	1 240	1 420	..	0	0	0	0
6100 Paid solely by business	..	..	0	0	0	..	..	..	..	..
6200 Other	..	..	347	1 240	1 420	..	..	..	..	..
Total tax revenue	..	882	2 672	8 440	9 209	..	1 678	8 090	32 054	35 571

.. Not available

Note: Comparable statistics for 1990 cannot be shown due to the devaluation of the Nicaraguan cordoba.

1. Local tax revenue data in 2022 are estimated.

Table 6.21. Panama, tax revenues by sub-sectors of government

Million PAB

	Federal government3					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	217	485	1 317	1 998	2 808	..	..	..	..	..
1100 Of individuals	140	295	440	1 101	1 418	..	..	..	..	..
1200 Corporate	66	159	603	582	954	..	..	..	..	..
1300 Unallocable between 1100 and 1200	11	31	273	315	435	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce1	0	36	59	113	131	..	..	..	..	..
4000 Taxes on property	32	43	138	180	208	..	..	..	..	..
4100 Recurrent taxes on immovable property	28	34	108	145	160	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	3	9	30	35	48	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	349	565	1 547	2 093	2 490	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	332	546	1 473	1 974	2 365	..	..	..	..	..
5110 General taxes	80	69	766	1 152	1 407	..	..	..	..	..
5120 Taxes on specific goods and services2	251	477	707	822	959	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	15	19	75	119	125	..	..	..	..	..
5300 Unallocable between 5100 and 5200	2	0	0	0	0	..	..	..	..	..
6000 Other taxes	26	27	41	24	28	..	..	..	..	..
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	26	27	41	24	28	..	..	..	..	..
Total tax revenue	624	1 157	3 102	4 408	5 664	..	..	..	..	..
	Local government4					Social security funds5
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	325	742	1 637	3 570	4 217
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	325	742	1 637	3 570	4 217
3000 Taxes on payroll and workforce1	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	0	0	0	0	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	0	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	0	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	0	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	43	76	128	158	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	0	0	0	0	..	..	..	..	..
5110 General taxes	..	0	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services2	..	0	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	43	76	128	158	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	0	0	0	0	0
6100 Paid solely by business	..	0	..	..	..	..	..	..	..	..
6200 Other	..	0	..	..	..	..	..	..	..	..
Total tax revenue	..	43	76	128	158	325	742	1 637	3 570	4 217

.. Not available

1. In ECLAC data, education insurance is classified as "Other taxes" (6000).

2. In CIAT and ECLAC data, the tax on banks, financial institutions and currency exchange is classified as a property tax (4000).

3. The figures exclude documentos fiscales as they are not considered as tax revenues according to the OECD classification, described in the interpretative guide.

4. Local tax revenue data in 2022 are estimated.

5. Social security contributions include regular and special contributions and professional risks premium collected by the Caja de Seguro Social (CSS). Figures in 2022 are estimated.

Table 6.22. Paraguay, tax revenues by sub-sectors of government

Million PYG

	Federal government										State/Regional
	1990	2000		2010			2021		2022		1990		2000		2010		2021		2022
1000 Taxes on income, profits and capital gains	73 726	470 388		2 096 498			6 920 734		8 736 495		..		..		..		..		..
1100 Of individuals	..	15 042		31 263			364 990		437 426		..		..		..		..		..
1200 Corporate	..	455 346		2 065 235			6 555 744		8 299 069		..		..		..		..		..
1300 Unallocable between 1100 and 1200	73 726	0		0			0		0		..		..		..		..		..
2000 Social security contributions	0	0		0			0		0		..		..		..		..		..
2100 Employees	..	..		..			..		..		..		..		..		..		..
2200 Employers	..	..		..			..		..		..		..		..		..		..
2300 Self-employed or non-employed	..	..		..			..		..		..		..		..		..		..
2400 Unallocable between 2100, 2200 and 2300	..	..		..			..		..		..		..		..		..		..
3000 Taxes on payroll and workforce	0	0		0			0		0		..		..		..		..		..
4000 Taxes on property	17 162	71 777		332			65		141		..		..		..		..		..
4100 Recurrent taxes on immovable property	17 162	0		0			0		0		..		..		..		..		..
4200 Recurrent taxes on net wealth	0	0		0			0		0		..		..		..		..		..
4300 Estate, inheritance and gift taxes	0	0		0			0		0		..		..		..		..		..
4400 Taxes on financial and capital transactions	0	71 777		332			65		141		..		..		..		..		..
4500 Non-recurrent taxes	0	0		0			0		0		..		..		..		..		..
4600 Other recurrent taxes on property	0	0		0			0		0		..		..		..		..		..
5000 Taxes on goods and services	438 444	2 080 878		9 226 584			19 108 227		20 487 571		..		..		..		..		..
5100 Taxes on production, sale, transfer, etc	438 444	2 080 878		9 226 493			19 108 227		20 487 571		..		..		..		..		..
5110 General taxes	0	1 150 496		5 991 694			13 705 814		14 986 187		..		..		..		..		..
5120 Taxes on specific goods and services	438 444	930 382		3 234 799			5 402 413		5 501 384		..		..		..		..		..
5130 Unallocable between 5110 and 5120	0	0		0			0		0		..		..		..		..		..
5200 Taxes on use of goods and perform activities	0	0		91			0		0		..		..		..		..		..
5300 Unallocable between 5100 and 5200	0	0		0			0		0		..		..		..		..		..
6000 Other taxes	49 807	44 875		109 001			210 427		191 917		..		..		..		..		..
6100 Paid solely by business	0	0		0			0		0		..		..		..		..		..
6200 Other	49 807	44 875		109 001			210 427		191 917		..		..		..		..		..
Total tax revenue	579 139	2 667 918		11 432 415			26 239 453		29 416 125		..		..		..		..		..
	Local government1									Social security funds2
	1990		2000		2010	2021		2022		1990		2000		2010		2021		2022
1000 Taxes on income, profits and capital gains	..		..		0	0		0		0		0		0		0		0
1100 Of individuals	..		..		..	..		..		..		..		..		..		..
1200 Corporate	..		..		..	..		..		..		..		..		..		..
1300 Unallocable between 1100 and 1200	..		..		..	..		..		..		..		..		..		..
2000 Social security contributions	..		..		0	0		0		28 882		919 533		3 552 640		10 335 479		12 326 174
2100 Employees	..		..		..	..		..		..		..		..		..		..
2200 Employers	..		..		..	..		..		..		..		..		..		..
2300 Self-employed or non-employed	..		..		..	..		..		..		..		..		..		..
2400 Unallocable between 2100, 2200 and 2300	..		..		..	..		..		28 882		919 533		3 552 640		10 335 479		12 326 174
3000 Taxes on payroll and workforce	..		..		0	0		0		0		0		0		0		0
4000 Taxes on property	..		..		275 787	488 829		498 161		0		0		0		0		0
4100 Recurrent taxes on immovable property	..		..		258 423	457 759		459 869		..		..		..		..		..
4200 Recurrent taxes on net wealth	..		..		0	0		0		..		..		..		..		..
4300 Estate, inheritance and gift taxes	..		..		0	0		0		..		..		..		..		..
4400 Taxes on financial and capital transactions	..		..		15 623	30 491		38 168		..		..		..		..		..
4500 Non-recurrent taxes	..		..		0	0		0		..		..		..		..		..
4600 Other recurrent taxes on property	..		..		1 742	579		124		..		..		..		..		..
5000 Taxes on goods and services	..		..		235 877	440 350		424 734		0		0		0		0		0
5100 Taxes on production, sale, transfer, etc	..		..		19 384	15 371		13 270		..		..		..		..		..
5110 General taxes	..		..		0	0		0		..		..		..		..		..
5120 Taxes on specific goods and services	..		..		19 384	15 371		13 270		..		..		..		..		..
5130 Unallocable between 5110 and 5120	..		..		0	0		0		..		..		..		..		..
5200 Taxes on use of goods and perform activities	..		..		216 256	423 107		404 159		..		..		..		..		..
5300 Unallocable between 5100 and 5200	..		..		237	1 872		7 304		..		..		..		..		..
6000 Other taxes	..		..		141 811	52 172		94 794		0		0		0		0		0
6100 Paid solely by business	..		..		0	0		0		..		..		..		..		..
6200 Other	..		..		141 811	52 172		94 794		..		..		..		..		..
Total tax revenue	..		..		653 476	981 351		1 017 689		28 882		919 533		3 552 640		10 335 479		12 326 174

.. Not available

1. The figures for years before 2006 exclude local government tax revenues as the data are not available.

2. Social security contributions before 1999 do not include contributions collected by decentralised institutions as the data are not available.

Table 6.23. Peru, tax revenues by sub-sectors of government

Million PEN

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	37	5 078	27 317	61 112	75 444	..	..	..	..	..
1100 Of individuals	3	2 117	6 518	16 765	18 325	..	..	..	..	..
1200 Corporate	32	2 526	19 561	41 415	54 751	..	..	..	..	..
1300 Unallocable between 1100 and 1200	1	436	1 239	2 932	2 368	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce1	0	1 176	57	101	113	..	..	..	..	..
4000 Taxes on property	87	0	944	271	309	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	0	0	..	..	..	..	..
4200 Recurrent taxes on net wealth	49	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	38	0	944	271	309	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	454	16 205	36 064	74 021	80 377	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	454	16 205	36 064	74 021	80 377	..	..	..	..	..
5110 General taxes	109	9 646	29 094	62 780	68 418	..	..	..	..	..
5120 Taxes on specific goods and services	345	6 558	6 970	11 241	11 959	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	0	0	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	9	697	888	3 910	2 098	..	..	..	..	..
6100 Paid solely by business	0	84	108	109	114	..	..	..	..	..
6200 Other	9	614	780	3 801	1 984	..	..	..	..	..
Total tax revenue	587	23 156	65 270	139 414	158 341	..	..	..	..	..
	Local government2					Social security funds
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	50	3 185	7 929	16 407	17 877
2100 Employees	..	..	..	..	..	..	566	2 433	4 193	4 471
2200 Employers	..	..	..	..	..	..	2 515	5 454	12 166	13 353
2300 Self-employed or non-employed	..	..	..	..	..	..	95	42	48	54
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	50	9	0	0	0
3000 Taxes on payroll and workforce1	..	0	0	0	0	0	0	0	0	0
4000 Taxes on property	..	323	1 287	2 994	3 251	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	298	727	2 266	2 391	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	25	560	728	861	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	59	290	366	485	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	34	135	83	162	..	..	..	..	..
5110 General taxes	..	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	..	34	135	83	162	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	25	154	284	323	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	48	26	52	55	0	0	0	0	0
6100 Paid solely by business	..	0	0	0	0	..	..	..	..	..
6200 Other	..	48	26	52	55	..	..	..	..	..
Total tax revenue	..	430	1 603	3 413	3 792	50	3 185	7 929	16 407	17 877

.. Not available

1. Contributions to SENATI are included in heading 3000. The tax revenue is classified under the central government. In Peru this revenue is classified under a separate unit considered to be different to the central government.

2. The figures for years up to 2000 exclude local government tax revenues as the data are not available.

Table 6.24. Saint Lucia, tax revenues by sub-sectors of government

Million XCD

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	137	224	229	246	..	..	..	..	..
1100 Of individuals	..	49	83	130	135	..	..	..	..	..
1200 Corporate	..	63	95	84	98	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	26	46	15	13	..	..	..	..	..
2000 Social security contributions	..	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	..	0	0	0	0	..	..	..	..	..
4000 Taxes on property	..	11	19	31	27	..	..	..	..	..
4100 Recurrent taxes on immovable property	..	2	3	8	8	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	9	16	23	18	..	..	..	..	..
4500 Non-recurrent taxes	..	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	..	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	..	284	493	662	734	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	..	277	467	655	726	..	..	..	..	..
5110 General taxes	..	101	119	306	335	..	..	..	..	..
5120 Taxes on specific goods and services	..	176	348	349	390	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	7	26	7	9	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	0	0	0	0	..	..	..	..	..
6000 Other taxes	..	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	432	737	922	1 007	..	..	..	..	..
	Local government					Social security funds1
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	..	..	..	..	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	..	48	92	125	154
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	1	1	1
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	48	91	124	153
3000 Taxes on payroll and workforce	..	..	..	..	..	..	0	0	0	0
4000 Taxes on property	..	..	..	..	..	..	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	..	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	..	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	..	..	..	..	48	92	125	154

.. Not available

1. The data for social security contributions are estimated for 2021 and 2022.

Table 6.25. Trinidad and Tobago, tax revenues by sub-sectors of government

Million TTD

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	2 595	6 224	27 213	17 206	30 756	..	..	..	..	..
1100 Of individuals	669	2 325	4 674	5 816	6 191	..	..	..	..	..
1200 Corporate	1 856	3 704	21 659	10 384	23 499	..	..	..	..	..
1300 Unallocable between 1100 and 1200	70	195	881	1 005	1 067	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	90	175	194	289	359	..	..	..	..	..
4100 Recurrent taxes on immovable property	39	64	22	2	2	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	1	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	49	111	172	287	357	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	2 055	3 852	9 667	12 740	9 954	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	1 973	3 603	9 282	12 480	9 687	..	..	..	..	..
5110 General taxes	980	1 890	6 358	9 173	6 006	..	..	..	..	..
5120 Taxes on specific goods and services	993	1 713	2 924	3 307	3 681	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	81	249	386	260	267	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	0	0	0	0	0	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	4 740	10 251	37 074	30 235	41 069	..	..	..	..	..
	Local government					Social security funds1
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	..	..	..	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	183	702	2 645	4 510	4 530
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	183	702	2 645	4 510	4 530
3000 Taxes on payroll and workforce	..	..	..	..	..	0	0	0	0	0
4000 Taxes on property	..	..	..	..	..	0	0	0	0	0
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	0	0	0	0	0
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	..	..	..	183	702	2 645	4 510	4 530

.. Not available

1. The figures follow financial year from July to June.

Table 6.26. Uruguay, tax revenues by sub-sectors of government

Million UYU

	Federal government					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	114	8 698	42 583	178 797	207 294	..	..	..	..	..
1100 Of individuals	0	3 597	19 148	98 825	113 351	..	..	..	..	..
1200 Corporate	114	5 102	21 772	71 500	82 729	..	..	..	..	..
1300 Unallocable between 1100 and 1200	0	0	1 662	8 472	11 214	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	0	0	..	..	..	..	..
4000 Taxes on property	105	2 690	11 688	31 343	36 294	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	533	1 252	5 352	5 951	..	..	..	..	..
4200 Recurrent taxes on net wealth	94	1 769	8 760	22 357	25 740	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	11	372	1 350	2 866	3 553	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	1	15	326	768	1 050	..	..	..	..	..
5000 Taxes on goods and services	1 301	29 556	96 432	269 110	293 884	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	1 301	29 556	96 432	269 110	293 884	..	..	..	..	..
5110 General taxes1	660	18 009	69 951	184 834	199 428	..	..	..	..	..
5120 Taxes on specific goods and services	641	11 546	26 480	84 275	94 456	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	0	0	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	-10	-145	586	1 099	1 205	..	..	..	..	..
6100 Paid solely by business	-10	-145	586	1 099	1 205	..	..	..	..	..
6200 Other	0	0	0	0	0	..	..	..	..	..
Total tax revenue	1 510	40 799	151 289	480 349	538 678	..	..	..	..	..
	Local government2					Social security funds3
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	0	0	0	0	0	0	0	0	0	0
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	0	0	717	17 679	49 742	165 500	196 064
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	717	17 679	49 742	165 500	196 064
3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
4000 Taxes on property	107	2 819	7 277	21 045	23 631	0	0	0	0	0
4100 Recurrent taxes on immovable property	87	2 715	6 887	19 570	22 189	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	0	0	..	..	..	..	..
4300 Estate, inheritance and gift taxes	0	0	0	0	0	..	..	..	..	..
4400 Taxes on financial and capital transactions	20	104	390	1 475	1 442	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	0	0	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	0	0	..	..	..	..	..
5000 Taxes on goods and services	57	2 583	3 851	15 097	16 581	0	0	0	0	0
5100 Taxes on production, sale, transfer, etc	0	7	63	100	177	..	..	..	..	..
5110 General taxes1	0	0	0	0	0	..	..	..	..	..
5120 Taxes on specific goods and services	0	7	63	100	177	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	0	0	..	..	..	..	..
5200 Taxes on use of goods and perform activities	57	2 576	3 788	14 996	16 404	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	0	0	..	..	..	..	..
6000 Other taxes	7	303	748	2 861	3 306	0	0	0	0	0
6100 Paid solely by business	0	0	0	0	0	..	..	..	..	..
6200 Other	7	303	748	2 861	3 306	..	..	..	..	..
Total tax revenue	171	5 705	11 876	39 002	43 518	717	17 679	49 742	165 500	196 064

.. Not available

1. The tax on the sale of goods by public auctions under this heading is classified in category 4000 in ECLAC data.

2. Local tax revenue data in 2022 are estimated.

3. Figures for 1990-98 are estimated by the General Tax Directorate (DGI). Since 1999 the figures include income from Social Security Bank (BPS) published by the Ministry of Economy and Finance.

Table 6.27. Venezuela, tax revenues by sub-sectors of government

VES

	Federal government2					State/Regional
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	3 444	46 856	368 365	..	..	..	..	..	..	..
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate1	3 148	33 683	86 998	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	297	13 173	281 367	..	..	..	..	..	..	..
2000 Social security contributions	0	0	0	..	..	..	..	..	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	..	..	..	..	..
3000 Taxes on payroll and workforce	0	0	0	..	..	..	..	..	..	..
4000 Taxes on property	11	3 999	2 217	..	..	..	..	..	..	..
4100 Recurrent taxes on immovable property	0	0	0	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	0	0	0	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	11	191	2 217	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	0	3 808	0	..	..	..	..	..	..	..
4500 Non-recurrent taxes	0	0	0	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	0	0	0	..	..	..	..	..	..	..
5000 Taxes on goods and services	457	51 726	733 363	..	..	..	..	..	..	..
5100 Taxes on production, sale, transfer, etc	457	51 726	733 363	..	..	..	..	..	..	..
5110 General taxes	0	32 716	561 005	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	457	19 011	172 357	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	0	0	0	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	0	0	0	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	0	0	0	..	..	..	..	..	..	..
6000 Other taxes	0	0	0	..	..	..	..	..	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	3 913	102 581	1 103 944	..	..	..	..	..	..	..
	Local government					Social security funds2, 3
	1990	2000	2010	2021	2022	1990	2000	2010	2021	2022
1000 Taxes on income, profits and capital gains	..	..	..	..	..	0	0	0	..	..
1100 Of individuals	..	..	..	..	..	..	..	..	..	..
1200 Corporate1	..	..	..	..	..	..	..	..	..	..
1300 Unallocable between 1100 and 1200	..	..	..	..	..	..	..	..	..	..
2000 Social security contributions	..	..	..	..	..	202	5 905	96 896	..	..
2100 Employees	..	..	..	..	..	..	..	..	..	..
2200 Employers	..	..	..	..	..	..	..	..	..	..
2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
2400 Unallocable between 2100, 2200 and 2300	..	..	..	..	..	202	5 905	96 896	..	..
3000 Taxes on payroll and workforce	..	..	..	..	..	0	0	0	..	..
4000 Taxes on property	..	..	..	..	..	0	0	0	..	..
4100 Recurrent taxes on immovable property	..	..	..	..	..	..	..	..	..	..
4200 Recurrent taxes on net wealth	..	..	..	..	..	..	..	..	..	..
4300 Estate, inheritance and gift taxes	..	..	..	..	..	..	..	..	..	..
4400 Taxes on financial and capital transactions	..	..	..	..	..	..	..	..	..	..
4500 Non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
4600 Other recurrent taxes on property	..	..	..	..	..	..	..	..	..	..
5000 Taxes on goods and services	..	..	..	..	..	0	0	0	..	..
5100 Taxes on production, sale, transfer, etc	..	..	..	..	..	..	..	..	..	..
5110 General taxes	..	..	..	..	..	..	..	..	..	..
5120 Taxes on specific goods and services	..	..	..	..	..	..	..	..	..	..
5130 Unallocable between 5110 and 5120	..	..	..	..	..	..	..	..	..	..
5200 Taxes on use of goods and perform activities	..	..	..	..	..	..	..	..	..	..
5300 Unallocable between 5100 and 5200	..	..	..	..	..	..	..	..	..	..
6000 Other taxes	..	..	..	..	..	0	0	0	..	..
6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
6200 Other	..	..	..	..	..	..	..	..	..	..
Total tax revenue	..	..	..	..	..	202	5 905	96 896	..	..

.. Not available

1. Data for revenues from taxes on oil profits (classified under heading 1200) are not available from 2016.

2. Tax data are not available from 2018. The figures between 2015 and 2017 should be interpreted with caution as they have been affected by the high rate of inflation over this period.

3. Data on social security contributions are not available from 2014.w