Organisation for Economic Co-operation and Development

The data are on cash basis. The figures exclude local government revenues as the data are not available. Heading 5212: In ECLAC data, property tax on motor vehicles is classified in category 4000. Source: Subsecretaría de Ingresos Públicos, Ministry of Economy and Production.

ARGENTINA: GENERAL METADATA Data documentation General notes The fiscal year in Argentina coincides with the calendar year. The Republic of Argentina is a federal country comprising twenty-three provinces and one autonomous city (Autonomous City of Buenos Aires - CABA), which is the capital city of the country. Methodological notes This inventory includes monetary transfers made by the National Administration to finance the current expenditures of different stakeholders related to the energy sector, including state-owned companies, private companies and trust funds. It also includes tax expenditures related to taxes on fuels (motor gasoline, diesel fuel and compressed natural gas). These are calculated by the government as revenue foregone when a tax treatment other than the one established in more general terms in the tax laws, or a different tax treatment to substitute goods, is provided (Ministerio de Hacienda y Finanzas Públicas, 2016).