Search results

Cover -- Table of Contents -- Abstract -- I. Introduction -- II. Using Tax Data to Enhance Compilation of National Accounts Statistics -- III. Data Sharing and Confidentiality -- IV. Cooperation Between Tax Authorities and National Statistical Offices -- V. Coverage of the Tax Base -- VI. Rough Edges -- A. Variations in Compliance -- B. Time of Recording -- C. Classification -- D. The Informal Sector -- VII. Taxpayer Registries and National Accounts Business Registers -- VIII. Use of Tax Data in the National Accounts: Some Country Experiences -- IX. Conclusion -- References -- Figure -- 1. Collaboration Between Tax Authorities and National Statistics Offices -- Table -- 1. Adequacy of Taxpayer Data Coverage for National Accounts Purposes -- Appendices -- I: Tools Providing an Indication of the Coverage of Tax Records: ISORA/RA-FIT, RA-GAP and TADAT -- II: Sample Memoranda of Understanding (MOU)

En el presente artículo se analiza la experiencia de América Latina en la implementación del Sistema de Cuentas Nacionales 1993 y la actualización del año base de las cuentas nacionales. También se realiza una evaluación preliminar de los posibles sesgos de medición en las estimaciones del PIB nominal que obedecen a la utilización de años base no actualizados de las cuentas nacionales, a los sesgos a la baja en las estimaciones del consumo final de los hogares y a una sobrestimación de la formación bruta de capital fijo en las actividades de construcción. (Rev CEPAL/GIGA)

This paper reviews the Latin American experience with the implementation of 1993 SNAand the updating of the national accounts' base year. It also makes a preliminary assessment of the possible estimation biases in nominal GDP estimates stemming from the use of outdated national accounts base years, downwards biases with household final consumption estimates, and an overestimation of gross fixed capital formation in construction activities

This paper reviews the Latin American experience with the implementation of 1993 SNAand the updating of the national accounts'' base year. It also makes a preliminary assessment of the possible estimation biases in nominal GDP estimates stemming from the use of outdated national accounts base years, downwards biases with household final consumption estimates, and an overestimation of gross fixed capital formation in construction activities