Database Specific
Database Specific Abstract AbstractARGENTINA: GENERAL METADATA
Data documentation
General notes
The fiscal year in Argentina coincides with the calendar year.
The Republic of Argentina is a federal country comprising twenty-three provinces and one autonomous city (Autonomous City of Buenos Aires - CABA), which is the capital city of the country.
Methodological notes
This inventory includes monetary transfers made by the National Administration to finance the current expenditures of different stakeholders related to the energy sector, including state-owned companies, private companies and trust funds. It also includes tax expenditures related to taxes on fuels (motor gasoline, diesel fuel and compressed natural gas). These are calculated by the government as revenue foregone when a tax treatment other than the one established in more general terms in the tax laws, or a different tax treatment to substitute goods, is provided (Ministerio de Hacienda y Finanzas Públicas, 2016).
Source Source Contact person/organisation Contact person/organisation Name of collection/source Name of collection/sourceOECD Companion to the Inventory of Support Measures for Fossil Fuels 2021
Data Characteristics Data Characteristics Date last updated Date last updatedNov-22
Other data characteristics Other data characteristicsData for 2021 are preliminary and may contain OECD-generated estimates.
Periodicity PeriodicityAnnual
Power code Power code Unit of measure used Unit of measure used Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptIndicator
PSE: Producer Support Estimate
GSSE: General Services Support Estimate
CSE: Consumer Support Estimate
Stage
EXTRACT: Extraction or mining stage
TRANS: Transportation of fossil fuels (e.g., through pipelines)
REFIN: Refining or processing stage
GENER: Use of fossil fuels in ectricity generation
INDUS: Use of fossil fuels in the industrial sector
END: Other end uses of fossil fuels
Statutory or Formal Incidence
consumption: Direct consumption
returns: Output Returns
income: Enterprise Income
inputs: Cost of Intermediate Inputs
labour: Labour
land: Land and natural resources
capital: Capital
knowledge: Knowledge
Other Aspects Other Aspects Other comments Other comments Recommended uses and limitations Recommended uses and limitationsUsers of tax expenditure estimates should bear in mind that the Inventory records tax expenditures as estimates of revenue that is foregone due to a particular feature of the tax system that reduces or postpones tax relative to a jurisdiction’s benchmark tax system, to the benefit of fossil fuels. Hence, (i) tax expenditure estimates could increase either because of greater concessions, relative to the benchmark tax treatment, or because of a raise in the benchmark itself; (ii) international comparison of tax expenditures could be misleading, due to country-specific benchmark tax treatments.
Measures appearing in the Inventory are classified as support without reference to the purpose for which they were first put in place or their economic or environmental effects. No judgment is therefore made as to whether or not such measures are inefficient or ought to be reformed.
ARGENTINA: GENERAL METADATA
Data documentation
General notes
The fiscal year in Argentina coincides with the calendar year.
The Republic of Argentina is a federal country comprising twenty-three provinces and one autonomous city (Autonomous City of Buenos Aires - CABA), which is the capital city of the country.
Methodological notes
This inventory includes monetary transfers made by the National Administration to finance the current expenditures of different stakeholders related to the energy sector, including state-owned companies, private companies and trust funds. It also includes tax expenditures related to taxes on fuels (motor gasoline, diesel fuel and compressed natural gas). These are calculated by the government as revenue foregone when a tax treatment other than the one established in more general terms in the tax laws, or a different tax treatment to substitute goods, is provided (Ministerio de Hacienda y Finanzas Públicas, 2016).
OECD Companion to the Inventory of Support Measures for Fossil Fuels 2021
Annual
Nov-22
Data for 2021 are preliminary and may contain OECD-generated estimates.
Indicator
PSE: Producer Support Estimate
GSSE: General Services Support Estimate
CSE: Consumer Support Estimate
Stage
EXTRACT: Extraction or mining stage
TRANS: Transportation of fossil fuels (e.g., through pipelines)
REFIN: Refining or processing stage
GENER: Use of fossil fuels in ectricity generation
INDUS: Use of fossil fuels in the industrial sector
END: Other end uses of fossil fuels
Statutory or Formal Incidence
consumption: Direct consumption
returns: Output Returns
income: Enterprise Income
inputs: Cost of Intermediate Inputs
labour: Labour
land: Land and natural resources
capital: Capital
knowledge: Knowledge
Users of tax expenditure estimates should bear in mind that the Inventory records tax expenditures as estimates of revenue that is foregone due to a particular feature of the tax system that reduces or postpones tax relative to a jurisdiction’s benchmark tax system, to the benefit of fossil fuels. Hence, (i) tax expenditure estimates could increase either because of greater concessions, relative to the benchmark tax treatment, or because of a raise in the benchmark itself; (ii) international comparison of tax expenditures could be misleading, due to country-specific benchmark tax treatments.
Measures appearing in the Inventory are classified as support without reference to the purpose for which they were first put in place or their economic or environmental effects. No judgment is therefore made as to whether or not such measures are inefficient or ought to be reformed.