1993 SNA Update Information - AEG recommendations for issue:
Ingresos tributarios, impuestos no recaudables y créditos tributarios |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | a) Definición y cobertura de los impuestos
Es necesario aclarar la definición de los impuestos en el SCN 1993 y distinguir entre el pago de impuestos y el pago por servicios.
b) Registro de impuestos en base devengado
En el SCN 1993 se describen los fundamentos conceptuales de la recaudación tributaria sobre una base devengado. Se permite cierta flexibilidad para que no se devenguen impuestos no recaudables. ¿Debe indicarse con mayor precisión el grado de flexibilidad aceptable con respecto a: i) el momento en que se considera que devengado el valor y ii) los montos devengados que deben registrarse?
c) Créditos tributarios
El SCN 1993 no ofrece directrices para el tratamiento de los créditos tributarios pero el Manual de estadísticas de finanzas públicas sí. Para rectificar esa omisión se debe elegir entre registrar los créditos tributarios como una disminución de los ingresos impositivos del gobierno o, en su totalidad o en parte, como reducción del ingreso público. ¿Cuál es la opción más indicada para el SCN? |
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| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | July 2005 | 9/12/2005 | Definition and coverage of a tax
The AEG noted that the TFHPSA paper focussed mainly on refining existing SNA text rather than on redefining existing principles.
The AEG felt strongly that the definition and coverage of a tax should be set out clearly, with some examples. The examples should illustrate the underlying concepts but should not suggest that they are exhaustive or prescriptive. It is important not to try to produce a comprehensive list of treatments.
Accrual recording
Taxes are to be recorded on an accrual basis. The expression “due for payment” should be replaced by “accruals”.
The discussion focussed almost exclusively on the question of whether amounts should be recorded on a net or a gross basis. The principle of not including taxes that are uncollectible and/or unlikely to be collected and so affect the government surplus/deficit was agreed. Because the AEG could not agree which of the three methods in the paper was preferred, it was decided to leave the SNA unchanged in this regard.
Tax credits
A clear majority of the AEG decided that payable tax credits should be recorded on a gross basis. The presentation should permit the derivation of tax credits on a net basis also.
It was decided that the best way forward would be for the TFHPSA to prepare the proposed free-standing chapter for the SNA covering all the questions on taxes . This draft should include the rationale for the changes proposed and emphasise the underlying concepts and principles. The SNA Editor in consultation with the Project Manager and the ISWGNA will review the text to identify changes in substance and in drafting to the 1993 SNA. A report on this process will be submitted to the AEG. |
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