Fiscal Panorama of Latin America and the Caribbean 2019: Tax policies for resource mobilization in the framework of the 2030 Agenda for Sustainable Development

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/PUB.2019/8-P
cepal.docTypeLibros y documentos institucionales
cepal.jobNumberS1900074_en
cepal.saleNumberE.19.II.G.11
cepal.sdg12
cepal.sdg14
cepal.sdg17
cepal.topicEng2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
cepal.topicEngFINANCIAL AND MONETARY SECTOR
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngMACROECONOMICS
cepal.topicEngPUBLIC INCOME AND EXPENDITURE
cepal.topicSpaAGENDA 2030 PARA EL DESARROLLO SOSTENIBLE
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaINGRESOS Y GASTOS PÚBLICOS
cepal.topicSpaSECTOR FINANCIERO Y MONETARIO
cepal.topicSpaMACROECONOMÍA
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.entityNU. CEPAL
dc.coverage.spatialEngLATIN AMERICA AND THE CARIBBEAN
dc.coverage.spatialSpaAMERICA LATINA Y EL CARIBE
dc.date.accessioned2019-03-22T12:54:59Z
dc.date.available2019-03-22T12:54:59Z
dc.date.issued2019-03-22
dc.description.abstractFiscal 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.tableOfContentsForeword .-- 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.formatTexto
dc.format.extent123 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.eisbn9789210479394
dc.identifier.isbn9789211220179
dc.identifier.unSymbolLC/PUB.2019/8-P
dc.identifier.urihttps://hdl.handle.net/11362/44517
dc.language.isoeng
dc.physicalDescription123 p.
dc.publisherECLAC
dc.relation.isPartOfSeriesFiscal Panorama of Latin America and the Caribbean
dc.relation.translationLanguagespa
dc.relation.translationRecordPanorama 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.translationUrihttps://hdl.handle.net/11362/44516
dc.rights.coarDisponible
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngPUBLIC FINANCE
dc.subject.unbisEngTAXATION
dc.subject.unbisEngELECTRONIC COMMERCE
dc.subject.unbisEngSUSTAINABLE DEVELOPMENT
dc.subject.unbisEng2030 AGENDA FOR SUSTAINABLE DEVELOPMENT
dc.subject.unbisEngSUSTAINABLE DEVELOPMENT GOALS
dc.subject.unbisEngPUBLIC EXPENDITURES
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaHACIENDA PUBLICA
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaCOMERCIO ELECTRONICO
dc.subject.unbisSpaDESARROLLO SOSTENIBLE
dc.subject.unbisSpaAGENDA 2030 PARA EL DESARROLLO SOSTENIBLE
dc.subject.unbisSpaOBJETIVOS DE DESARROLLO SOSTENIBLE
dc.subject.unbisSpaGASTOS PUBLICOS
dc.titleFiscal 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.coarlibro
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