27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 1 Perspectiva Internacional del Sistema Tributario.

Presentación del tema: "27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 1 Perspectiva Internacional del Sistema Tributario."— Transcripción de la presentación:

1 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 1 Perspectiva Internacional del Sistema Tributario Mexicano

2 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 2 Indice  Carga fiscal y estructura de los ingresos tributarios  Impuesto sobre la renta  Impuesto de sociedades  IVA

3 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 3 Ingresos impositivos como % PIB, 2005 * Estimación de la OCDE; ** 2004 Fuente: Revenue Statistics (OCDE)

4 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 4 Fuentes de ingresos impositivos, 2004 Fuente: Revenue Statistics (OCDE)

5 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 5 Creciente dependencia de los ingresos del petróleo

6 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 6 Evolución de la cuña fiscal, 2000 y 2006 (trabajador con salario promedio) Fuente: Base de datos de la OCDE

7 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 7 Tendencias de los tipos impositivos máximos sobre la renta Fuente: Base de datos de la OCDE

8 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 8 Tendencias de los tipos impositivos sobre sociedades Fuente: Base de datos de la OCDE

9 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 9 Tipos impositivos marginales sobre dividendos Fuente: Base de datos de la OCDE

10 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 10 IVA: Tipo general e ingresos, 2004 Fuente: Base de datos de la OCDE

11 27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 11 ¿Cómo se sitúa el sistema fiscal mexicano en comparación con otras economías? Impuestos /PIB % de Ingresos Impositivos Totales Tipo Máximo s/ Renta Tipo Máximo s/ Sociedades Cuña Fiscal (salarios) Tipo Máximo s/ Dividendos IVA Imp. s/ Renta Imp.de Sociedades Imp. s/ Consumo 2004 20052006200520062005 Alemania 34.722.84.529.245.238.951.852.416.0 Canada 33.535.110.325.946.436.131.650.97.0 Italia 41.125.46.926.444.133.045.444.820.0 USA 25.534.78.718.341.439.329.148.7- España 34.817.79.828.045.035.039.050.016.0 México 19.024.655.530.029.018.229.015.0 Chile 19.022.060.040.017.0n.a. 19.0 Media OCDE 35.924.69.632.343.228.437.343.817.7 Media EU15 39.724.68.230.747.629.842.146.819.6