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dc.contributor.authorGómez Sabaini, Juan Carlos
dc.contributor.authorJiménez, Juan Pablo
dc.date.accessioned2014-01-02T16:11:41Z
dc.date.available2014-01-02T16:11:41Z
dc.date.issued2012-02
dc.identifier.urihttp://hdl.handle.net/11362/5350
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.language.isoen
dc.publisherECLAC
dc.relation.ispartofseriesSerie Macroeconomía del Desarrollo
dc.titleTax structure and tax evasion in Latin America
dc.typeTexto
dc.projectProyecto "Política Macroeconómica, Equidad y Protección Social (GER/10/005)"
dc.divisionDivisión de Desarrollo Económico
dc.publicationstatusDisponible
dc.regionalofficeSantiago
dc.physicaldescription79 p.: grafs., tabls.
dc.jobnumberS1200023 E
dc.callnumberINT UN/EC 65(118/2012)
dc.callnumberLC/L.3455
dc.callnumberSerie Macroeconomía del Desarrollo no.118
dc.identifier.unsymbolLC/L.3455
dc.placeofeditionSantiago
dc.relation.ispartofseriesno118
dc.subject.spanishTRIBUTACION
dc.subject.spanishSISTEMAS TRIBUTARIOS
dc.subject.spanishIMPUESTO A LA RENTA
dc.subject.spanishPOLITICA FISCAL
dc.subject.englishTAXATION
dc.subject.englishTAX SYSTEMS
dc.subject.englishINCOME TAX
dc.subject.englishFISCAL POLICY
dc.coverage.spatialspaAMERICA LATINA
dc.coverage.spatialengLATIN AMERICA
dc.type.biblevelDocumento Completo
dc.doctypeSeries
dc.topic.spanishASUNTOS FISCALES
dc.topic.englishFISCAL AFFAIRS
dc.idsade45935
dc.workarea.spanishDESARROLLO ECONÓMICO
dc.workarea.spanishPLANIFICACIÓN PARA EL DESARROLLO
dc.workarea.englishECONOMIC DEVELOPMENT
dc.workarea.englishPLANNING FOR DEVELOPMENT
dc.contributor.institutionGerman Society for International Cooperation


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