This report is part of a new series of publications entitled OECD Tax Policy Reviews.
These country reviewsare intended to provide independent, comprehensive and comparative
assessments of OECD member and non-member countries’ tax systems from a tax policy
perspective as well as concrete recommendations for tax policy reform. By benchmarking
countries’ tax systems and identifying tailored tax policy reform options, the ultimate
objective of the reviews is to enhance the design of existing tax policies and to
support the adoption and implementation of tax policy reforms.
This first edition provides a comprehensive tax policy assessment of Costa Rica’s
current tax system as well as tax policy reform recommendations. The report is divided
into five chapters, starting with a general chapter providing an overview of key macroeconomic
and tax revenue trends (Chapter 1), followed by an assessment of the main types of
taxes of the Costa Rican tax system, including corporate income taxes (Chapter 2),
personal income taxes and social security contributions (Chapter 3), the general sales
tax (Chapter 4) and environmentally-related taxes (Chapter 5)
Published on August 01, 2017Also available in: Spanish