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In 2023, tax-to-GDP ratios in the LAC region ranged from?11.6% in Guyana to?32.0% in Brazil. Three-quarters of LAC countries recorded a tax-to-GDP ratio below 25% whereas more than three-quarters of OECD countries had a ratio above this level. Tax-to-GDP ratios decreased in more than half of LAC countries (14?countries) between 2022 and 2023. In the previous two years, tax revenues increased as a share of GDP in a majority of countries. In all but three countries where the tax-to-GDP ratio declined in?2023, growth in nominal GDP outpaced growth in nominal tax revenues.

The largest decreases in 2023 were observed in Chile (3.2?p.p.) and Peru (2.1?p.p.), driven by declines of?3.2?p.p. and 1.2?p.p. in income tax revenues respectively. In both countries, income tax revenues fell as a share of GDP from their peak in the previous year, as corporate profits weakened over the course of?2022, resulting in high refunds and tax credits the following year. A fall in non-renewable natural resource prices also contributed to the fall in income tax receipts for both countries in 2023.

Overall, income tax revenues declined by 0.1?p.p. on average across the LAC region in 2023, following an increase of 0.6?p.p. in 2022, when a sharp rise in hydrocarbon revenues drove up corporate income tax (CIT) receipts. Meanwhile, personal income tax (PIT) revenues increased by 0.1 p.p. in 2023 while revenues from VAT and other taxes on goods and services remained unchanged.

Tax trends varied significantly across sub-regions, reflecting distinct economic pressures and shifts in commodity prices. Tax revenues declined strongly as a share of GDP (by 0.5?p.p.) in the South American sub-region, which was most affected by the fall in non-renewable natural resource prices and experienced the most pronounced economic slowdown in 2023. However, South America continued to record the highest level of tax revenues as a share of GDP on average, at 22.9%. The average tax-to-GDP ratios in the Caribbean and Central America and Mexico stood at?21.9% and 19.0% respectively in 2023. Tax revenues decreased by?0.2?p.p. in Central America and Mexico in 2023, while the Caribbean’s tax-to-GDP ratio increased by 0.3?p.p. after being the only sub-region where revenues fell as a share of GDP in?2022.

Over a longer timeframe, the average tax-to-GDP ratio for the LAC region rose by 6.7?p.p. between 1990 and 2023, due largely to increases in revenues from VAT and from taxes on income and profits (of 3.8?p.p. and 2.9?p.p., respectively). The gap between the LAC and OECD average tax-to-GDP ratios narrowed over this period, from 16.3?p.p. in 1990 to 12.7?p.p. in 2023. LAC countries principally converged to OECD countries up to the first decade of the 21^st?century but this trend did not persist in the second decade. Since the COVID-19 pandemic, the gap has widened.

In 2023, taxes on goods and services generated almost half of total tax revenues in the LAC region on average, compared with less than a third in the OECD (31.5% in?2022, the latest year available). VAT was the principal source of this revenue in the LAC region in?2023, accounting for?28.5% of total tax revenues on average and amounting to 6.0% of GDP.

Taxes on income and profits accounted for 29.6% of total tax revenues in the LAC region in 2023. CIT and PIT accounted for 18.7% and?9.5% of total tax revenues respectively on average, compared with?12.0% and?23.6% in the OECD (2022 figures). The average share of SSCs in total tax revenues was?16.6% in the LAC region in 2023, below the OECD average of?24.8% (2022 figure).

For the first time, this edition of Revenue Statistics in Latin America and the Caribbean presents and analyses harmonised data on non-tax revenues in the LAC region. Non-tax revenues make an important contribution to domestic resource mobilisation in many LAC countries but are volatile and less sustainable than tax revenues.

In 2023, central government non-tax revenues ranged from 0.4% in Peru to 11.6% of GDP in Cuba. The non-tax revenue average for 22?countries in the LAC region (excluding the four OECD countries and Venezuela) was 3.1% of GDP. Sales of goods and services were the main source of central government non-tax revenues for more than half of the 22?LAC countries, followed by property income, which includes rents, royalties, interest and dividends.

Between 2019 and 2023, non-tax revenues declined by 0.4?p.p. on average across the LAC region. They declined by 0.2?p.p. in 2020 then increased by 0.8?p.p. in 2021, after which they declined for two consecutive years (by 0.3?p.p. in 2022 and 0.7?p.p. in 2023).

Driven by a sharp fall in oil prices, hydrocarbon-related revenues among major oil producers in the LAC region decreased to?3.9% of GDP on average in 2023 from 4.4% of GDP in 2022. Meanwhile, average revenues from mining decreased from 0.74% of GDP in 2022 to 0.59% of GDP in 2023, driven primarily by a drop in CIT payments. Hydrocarbon-related revenues and mining revenues are both estimated to have fallen further in 2024 (to 3.2% and 0.5% of GDP respectively) amid a modest decline in international prices.