The report provides an overview of the main taxation trends in the LAC region. It examines changes in the level and the composition of tax revenue plus the attribution of tax collection by sub-level of government between 1990 and 2022. The report includes two special features: the first examines fiscal revenues from non-renewable natural resources in the LAC region in 2022 and 2023; the second discusses equivalent fiscal pressure, a complementary revenue indicator for the LAC region.

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