Fiscal Panorama of Latin America and the Caribbean 2019: Tax policies for resource mobilization in the framework of the 2030 Agenda for Sustainable Development
cepal.bibLevel | Documento Completo |
cepal.callNumber | LC/PUB.2019/8-P |
cepal.docType | Libros y documentos institucionales |
cepal.jobNumber | S1900074_en |
cepal.saleNumber | E.19.II.G.11 |
cepal.sdg | 12 |
cepal.sdg | 14 |
cepal.sdg | 17 |
cepal.topicEng | 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT |
cepal.topicEng | FINANCIAL AND MONETARY SECTOR |
cepal.topicEng | FISCAL AFFAIRS |
cepal.topicEng | MACROECONOMICS |
cepal.topicEng | PUBLIC INCOME AND EXPENDITURE |
cepal.topicSpa | AGENDA 2030 PARA EL DESARROLLO SOSTENIBLE |
cepal.topicSpa | ASUNTOS FISCALES |
cepal.topicSpa | INGRESOS Y GASTOS PÚBLICOS |
cepal.topicSpa | SECTOR FINANCIERO Y MONETARIO |
cepal.topicSpa | MACROECONOMÍA |
cepal.workareaEng | ECONOMIC DEVELOPMENT |
cepal.workareaSpa | DESARROLLO ECONÓMICO |
dc.contributor.entity | NU. CEPAL |
dc.contributor.institution | Agencia Española de Cooperación Internacional para el Desarrollo |
dc.coverage.spatialEng | LATIN AMERICA AND THE CARIBBEAN |
dc.coverage.spatialSpa | AMERICA LATINA Y EL CARIBE |
dc.date.accessioned | 2019-03-22T12:54:59Z |
dc.date.available | 2019-03-22T12:54:59Z |
dc.date.issued | 2019-03-22 |
dc.description.abstract | Fiscal consolidation continued in Latin America and the Caribbean in 2018. The fiscal position in Latin America improved, reflecting cuts in primary spending, mainly through capital expenditures. Despite this adjustment, gross public debt is trending upward in Latin America with rises occurring in several countries. Conversely, the Caribbean countries continue to generate primary surpluses —driven, in 2018, by higher public revenues— and have thus succeeded in reducing their gross public debt levels, which nevertheless remain high. Fiscal Panorama of Latin America and the Caribbean, 2019 examines the role of tax policy as a tool for driving progress towards achievement of the Sustainable Development Goals. One way to strengthen collection is to address the challenges of taxing the rapidly growing digital economy. Tax policy can also be used to shift production and consumption patterns to encourage decarbonization of the economy and support improvements in public health. Lastly, the document analyses the constraints on domestic resource mobilization caused by fiscal incentives and how, effectively geared towards investment, these incentives could instead foster sustainable and inclusive development. |
dc.description.tableOfContents | Foreword .-- Chapter I. The fiscal situation: evolution of public finances in Latin America and the Caribbean in 2018 .-- Chapter II. Challenges of taxing the digital economy .-- Chapter III. Corrective taxes and the 2030 Agenda for Sustainable Development .-- Chapter IV. Tax expenditures and the Sustainable Development Goals. |
dc.format | Texto |
dc.format.extent | 123 páginas. |
dc.format.mimetype | application/pdf |
dc.identifier.eisbn | 9789210479394 |
dc.identifier.isbn | 9789211220179 |
dc.identifier.unSymbol | LC/PUB.2019/8-P |
dc.identifier.uri | https://hdl.handle.net/11362/44517 |
dc.language.iso | eng |
dc.physicalDescription | 123 p. |
dc.publisher | ECLAC |
dc.relation.isPartOfSeries | Fiscal Panorama of Latin America and the Caribbean |
dc.relation.translationLanguage | spa |
dc.relation.translationRecord | Panorama Fiscal de América Latina y el Caribe 2019: políticas tributarias para la movilización de recursos en el marco de la Agenda 2030 para el Desarrollo Sostenible |
dc.relation.translationUri | https://hdl.handle.net/11362/44516 |
dc.rights.coar | Disponible |
dc.subject.unbisEng | FISCAL POLICY |
dc.subject.unbisEng | PUBLIC FINANCE |
dc.subject.unbisEng | TAXATION |
dc.subject.unbisEng | ELECTRONIC COMMERCE |
dc.subject.unbisEng | SUSTAINABLE DEVELOPMENT |
dc.subject.unbisEng | 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT |
dc.subject.unbisEng | SUSTAINABLE DEVELOPMENT GOALS |
dc.subject.unbisEng | PUBLIC EXPENDITURES |
dc.subject.unbisSpa | POLITICA FISCAL |
dc.subject.unbisSpa | HACIENDA PUBLICA |
dc.subject.unbisSpa | TRIBUTACION |
dc.subject.unbisSpa | COMERCIO ELECTRONICO |
dc.subject.unbisSpa | DESARROLLO SOSTENIBLE |
dc.subject.unbisSpa | AGENDA 2030 PARA EL DESARROLLO SOSTENIBLE |
dc.subject.unbisSpa | OBJETIVOS DE DESARROLLO SOSTENIBLE |
dc.subject.unbisSpa | GASTOS PUBLICOS |
dc.title | Fiscal Panorama of Latin America and the Caribbean 2019: Tax policies for resource mobilization in the framework of the 2030 Agenda for Sustainable Development |
dc.type.coar | libro |
dspace.entity.type | Publication |
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