Financing Social Protection in Paraguay

Abbreviations and acronyms

ANDE	Administración Nacional de Electricidad
AW	Average wage
BP	Best practice
BPC	Benefits and Contributions Base unit
CAJUBI	Caja Paraguaya de Jubilaciones y Pensiones del Personal de la Itaipú Binacional
CIAT	Inter-American Center of Tax Administrations
CIT	Corporate income tax
CO2	Carbon dioxide
DNIT	Dirección Nacional de Ingresos Tributarios (Tax Administration)
EET	Exemption-Exemption-Tax
EPHC	Encuesta Permanente de Hogares Continua
ETR	Effective tax rate
FONARESS	Fondo Nacional de Recursos Solidarios para la Salud
FONASA	National Health Fund (Uruguay)
FTZ	Free Trade Zones
GDP	Gross domestic product
IBFD	International Bureau of Fiscal Documentation
IDU	Dividend Income Tax
ILO	International Labour Organization
IMF	International Monetary Fund
INE	Instituto Nacional de Estadística
INR	Non-resident Income Tax
IPS	Instituto de Previsión Social
IRE	Impuesto a la Renta Empresarial (Corporate income tax)
IRP	Impuesto a la Renta Personal (Personal income tax)
ISC	Selective Consumption Tax
LAC	Latin America and Caribbean
LPG	Liquefied petroleum gas
MDS	Ministry of Social Development
MEF	Ministry of Economy and Finance
MIPYMES	Micro, small and medium enterprises
MSPBS	Ministry of Public Health and Social Welfare
MTESS	Ministry of Labour
PIT	Personal income tax
PTR	Presumptive Tax Regime
PYG	Paraguayan Guarani
RUC	Registro Único de Contribuyentes
SSBs	Sugar-sweetened beverages
SSC	Social security contributions
USD	US dollars
USF	Unidades de Salud Familiares
UYU	Uruguayan Peso
VAT	Value Added Tax
VRR	VAT Revenue Ratio
WHO	World Health Organization