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

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

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)

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)

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

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

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

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

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

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

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 Alemania Canada Italia USA España México Chile n.a Media OCDE Media EU