Tax structure and tax evasion in Latin America

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cepal.bibLevelDocumento Completo
cepal.callNumberINT UN/EC 65(118/2012)
cepal.callNumberLC/L.3455
cepal.callNumberSerie Macroeconomía del Desarrollo no.118
cepal.divisionEngEconomic Development Division
cepal.divisionSpaDivisión de Desarrollo Económico
cepal.docTypeSeries
cepal.idSade45935
cepal.jobNumberS1200023 E
cepal.physicalDescriptiongráficos, tablas
cepal.projectProyecto "Política Macroeconómica, Equidad y Protección Social (GER/10/005)"
cepal.regionalOfficeSantiago
cepal.topicEngFISCAL AFFAIRS
cepal.topicSpaASUNTOS FISCALES
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaEngPLANNING FOR DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
cepal.workareaSpaPLANIFICACIÓN PARA EL DESARROLLO
dc.contributor.authorGómez Sabaini, Juan Carlos
dc.contributor.authorJiménez, Juan Pablo
dc.contributor.institutionGerman Society for International Cooperation
dc.coverage.spatialEngLATIN AMERICA
dc.coverage.spatialSpaAMERICA LATINA
dc.date.accessioned2014-01-02T16:11:41Z
dc.date.available2014-01-02T16:11:41Z
dc.date.issued2012-02
dc.descriptionIncluye bibliografia
dc.descriptionTrabalho preparado como background paper para o Estudio Económico de América Latina, 2011, da CEPAL.
dc.description.abstractWhen studying tax issues in Latin America, along with any regional perspective, individual country differences must be taken into account. Despite this regional diversity, the tax systems of the vast majority of Latin America's countries share certain key characteristics: the composition of their tax structures; the technical, economic, political and administrative constraints they face; current trends in tax policy and administration; and a high estimated level of tax evasion. Today's globalized world calls for the need to align tax policies and administrations with those used in other countries more advanced in the subject. A task not exempt of profound changes, in the process of improving tax administration to eradicate some of the restrictions mentioned above, it is essential to institute tax reforms that promote convergence, among the region's countries, towards a tax structure system that facilitates increased tax collections. The purpose of this paper was to study the evolution and major features of the typical level and structure of the tax burden in the region over the last 20 years, identifying important differences between the countries and highlighting the principal obstacles and constraints that most of the countries have encountered in attempting to increase their tax revenues and modify their tax structures.
dc.description.tableOfContentsRecent tax trends in Latin Americas. -- Constraints on achieving the desired objectives of tax systems. -- Effects of evasion on the tax structure. -- Alternatives chosen to increase the tax burden in the region's countries -- The role of tax administrations and strategies in combating evasion in Latin America. -- Evaluating the performance of tax administrations in Latin America: What do we currently know?.
dc.formatTexto
dc.format.extent79 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/L.3455
dc.identifier.urihttps://hdl.handle.net/11362/5350
dc.language.isoeng
dc.physicalDescription79 p.: grafs., tabls.
dc.publisherECLAC
dc.publisher.placeSantiago
dc.relation.isPartOfSeriesSerie Macroeconomía del Desarrollo
dc.relation.isPartOfSeriesNo118
dc.rights.coarDisponible
dc.subject.unbisEngTAXATION
dc.subject.unbisEngTAX SYSTEMS
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaSISTEMAS TRIBUTARIOS
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaPOLITICA FISCAL
dc.titleTax structure and tax evasion in Latin America
dc.type.coarlibro
dspace.entity.typePublication
relation.isAuthorOfPublication04a08b61-be31-4504-89a7-16891df5742c
relation.isAuthorOfPublicationc42317a7-f62a-4448-9eca-f8d4170fc636
relation.isAuthorOfPublication.latestForDiscovery04a08b61-be31-4504-89a7-16891df5742c
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