Dataset: Revenue Statistics LAC Details of Tax Revenue - Costa Rica
< < >-< OECD.Stat
Open all groups and itemsClose all groups and itemsSend link via emailPrintOpen in stand alone windowClose this window
Click to expand Source
Click to collapse Source
Click to expand Contact person/organisation
Click to collapse Contact person/organisation
Americas Desk: dev.americas@oecd.org
Click to expand Name of collection/source
Click to collapse Name of collection/source
Revenue Statistics in Latin America and the Caribbean

Revenue Statistics in LAC Countries is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) , the Inter-American Center for Tax Administrations (CIAT) and the Interamerican Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 25 Latin American and Caribbean economies, two of which (Chile and Mexico) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2017), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show total tax revenue data and by tax as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values
Click to expand Direct source
Click to collapse Direct source
Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).
Click to expand Data Characteristics
Click to collapse Data Characteristics
Click to expand Population & Scope
Click to collapse Population & Scope
Click to expand Item coverage
Click to collapse Item coverage
This heading includes a turnover tax previously classified under heading 6100.
Click to expand Concepts & Classifications
Click to collapse Concepts & Classifications
Click to expand Key statistical concept
Click to collapse Key statistical concept
Year ending 31st December.

The data are on a cash basis.

The local government tax revenues data have been expanded and start in 1990 in this edition.

Heading 2000: In ECLAC data, social security contributions include INA (National Institute of Apprenticeship), IMAS (Joint Social Aid Institute), and FODESAF (Social Development and Family Allowances Fund).

Heading 3000: In ECLAC data, social security contributions from decentralised institutions are classified under heading 2000.

Heading 5113: This heading includes a turnover tax previously classified under heading 6100.

Heading 5120: In ECLAC data, the tax on ownership of vehicles, aircraft and boats is classified in category 4000.

Heading 5212: In ECLAC data, tax on ownership of vehicles, aircraft and boats is classified in category 4000.

Heading 5213: Heading 5213 includes local tax revenue previously classified under heading 5126 up to 2011 and under heading 5130 between 2012 and 2015.

Heading 6000: The figures have been revised and include the tax revenue of decentralised bodies (other than social security contributions) that was not accounted for in previous editions. The tax revenue of decentralised bodies is classified under central government for this publication. In Costa Rica this revenue is classified under a separate unit (decentralised) considered to be separate from the central government. In ECLAC data, the tax on the transfer of used vehicles Law No. 7088 of 30/11/87 is classified as a property tax.
Dataset: Revenue Statistics LAC Details of Tax Revenue - Costa RicaContact person/organisation
Americas Desk: dev.americas@oecd.org
Name of collection/source
Revenue Statistics in Latin America and the Caribbean

Revenue Statistics in LAC Countries is a joint publication by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Economic Commission for Latin America and the Caribbean (ECLAC) , the Inter-American Center for Tax Administrations (CIAT) and the Interamerican Development Bank (IDB). It presents detailed, internationally comparable data on tax revenues for 25 Latin American and Caribbean economies, two of which (Chile and Mexico) are OECD members. Its approach is based on the well-established methodology of the OECD Revenue Statistics (OECD, 2017), which has become an essential reference source for OECD member countries. Comparisons are also made with the average for OECD economies. Comparable tables show total tax revenue data and by tax as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values
Direct source
Secretaría Técnica de la Autoridad Presupuestaria, Ministerio de Finanzas y Contraloría General de la República (Technical Secretary of the Budgeting Authority, Ministry of Finance and National General Comptroller).
Unit of measure usedCosta Rican ColonPower codeMillionsDate last updated
27-03-2018
Link to Release calendar
This data is released at the same time as the annual OECD Revenue Statistics in Latin America and the Caribbean. The latest edition became available in March, 2018.

Revenue Statistics in Latin America and the Caribbean
Revenue Statistics in Latin America and the Caribbeanhttp://www.oecd.org/ctp/revenue-statistics-in-latin-america-and-the-caribbean-24104736.htm
Item coverage
This heading includes a turnover tax previously classified under heading 6100.
Key statistical concept
Year ending 31st December.

The data are on a cash basis.

The local government tax revenues data have been expanded and start in 1990 in this edition.

Heading 2000: In ECLAC data, social security contributions include INA (National Institute of Apprenticeship), IMAS (Joint Social Aid Institute), and FODESAF (Social Development and Family Allowances Fund).

Heading 3000: In ECLAC data, social security contributions from decentralised institutions are classified under heading 2000.

Heading 5113: This heading includes a turnover tax previously classified under heading 6100.

Heading 5120: In ECLAC data, the tax on ownership of vehicles, aircraft and boats is classified in category 4000.

Heading 5212: In ECLAC data, tax on ownership of vehicles, aircraft and boats is classified in category 4000.

Heading 5213: Heading 5213 includes local tax revenue previously classified under heading 5126 up to 2011 and under heading 5130 between 2012 and 2015.

Heading 6000: The figures have been revised and include the tax revenue of decentralised bodies (other than social security contributions) that was not accounted for in previous editions. The tax revenue of decentralised bodies is classified under central government for this publication. In Costa Rica this revenue is classified under a separate unit (decentralised) considered to be separate from the central government. In ECLAC data, the tax on the transfer of used vehicles Law No. 7088 of 30/11/87 is classified as a property tax.