GUATEMALA: CARGA TRIBUTARIA NETA DEL GOBIERNO CENTRAL

AÑOS 1995 - 2012^/2

- Cifras en Millones de Quetzales -

AÑO

PIB^/1

Recaudación Gobierno Central (GC)

Carga Tributaria Neta

Administrados
por SAT

No Administrados
por SAT

TOTAL
BRUTO

Devolución
Crédito Fiscal

TOTAL
NETO

1995

77,361.6

6,758.4

16.6

6,775.1

10.7

6,764.4

8.7%

1996

86,603.5

8,407.2

15.5

8,422.7

99.6

8,323.1

9.6%

1997

97,642.6

9,952.2

150.4

10,102.6

527.3

9,575.3

9.8%

1998

111,823.0

11,474.7

99.0

11,573.7

737.3

10,836.5

9.7%

1999

121,796.4

13,273.0

99.8

13,372.8

716.7

12,656.1

10.4%

2000

133,427.5

14,475.2

528.8

15,004.1

833.8

14,170.3

10.6%

2001

146,977.8

16,482.7

445.5

16,928.2

1,000.5

15,927.8

10.8%

2002

162,506.8

19,534.0

537.6

20,071.6

776.9

19,199.4

11.8%

2003

174,044.1

20,278.1

669.1

20,947.2

666.4

20,280.7

11.7%

2004

190,440.1

22,337.6

684.8

23,022.4

1,048.5

21,974.0

11.5%

2005

207,728.9

23,971.2

788.5

24,759.7

1,449.6

23,310.3

11.2%

2006

229,836.1

27,779.4

873.8

28,653.2

1,415.0

27,238.2

11.9%

2007

261,760.1

32,315.5

1,030.2

33,345.7

1,797.4

31,548.3

12.1%

2008

295,871.5

33,824.3

1,456.2

35,280.5

1,922.3

33,358.1

11.3%

2009

307,966.6

32,931.5

818.4

33,749.9

1,938.2

31,811.7

10.3%

2010

333,112.3

36,001.7

912.3

36,914.0

2,142.0

34,772.0

10.4%

2011

365,136.2

41,791.8

1,364.8

43,156.6

2,864.4

40,292.2

11.0%

2012

395,081.3

11,461.3

289.5

11,750.8

924.4

10,826.4

2.7%

Fuente: Elaboración propia según cifras de la Intendencia de Recaudación y Gestión SAT, Ministerio de Finanzas Públicas; Banco de Guatemala

/1 Producto Interno Bruto según Base 2001

/2 Datos al 31 de Marzo