Revenue statistics in Latin America and the Caribbean 1990-2016 published by OECD, ECLAC, CIAT and IDB (2018). “In this publication, ‘taxes’ are defined as compulsory, unrequited payments to general government. Taxes are ‘unrequited’ in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. Compulsory social security contributions (SSCs) paid to general government are classified as taxes…”
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