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Guatemala


  • 7-May-2020

    English

    Revenue Statistics in Latin America and the Caribbean 2020

    This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 30-July-2019

    English

    Global Forum on tax transparency reveals new compliance ratings for nine jurisdictions

    The Global Forum on Transparency and Exchange of Information for Tax Purposes published today nine peer review reports assessing compliance with the international standard on transparency and exchange of information on request.

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  • 30-July-2019

    English

  • 9-June-2017

    English

    Guatemala strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters

    The President of the Republic of Guatemala, Jimmy Morales, today deposited Guatemala’s instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention").

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  • 7-November-2012

    English

    Country Notes for Revenue Statistics in Latin America 2012

    Country Notes from the publication 'Revenue Statistics in Latin America 1990 - 2010'.

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  • 5-April-2012

    English

    Peer Review Report of Guatemala - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.

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  • 5-avril-2012

    Français

    Évasion fiscale: une nouvelle série de rapports d’examens par les pairs publiés par le Forum mondial intensifie les pressions pour mettre fin à la fraude fiscale

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales vient d’achever les examens par les pairs de 11 pays ou territoires, ce qui porte à 70 le nombre de ce type d’examens réalisés depuis mars 2010.

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  • 7-May-2020

    English, PDF, 346kb

    Revenue Statistics LAC: Key findings for Guatemala

    Guatemala's tax-to-GDP ratio in 2018 (12.1%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 10.9 percentage points and below the OECD average (34.3%).

  • 7-May-2020

    Spanish, PDF, 283kb

    Estadísticas-tributarias-ALC: principales resultados para Guatemala

    La recaudación tributaria sobre PIB de Guatemala en 2018 (12.1%) estuvo por debajo del promedio de ALC (23.1%)¹ en la publicación de este año de las Estadísticas tributarias en América Latina y el Caribe en 10.9 puntos porcentuales y por debajo del promedio de la OCDE (34.3%).