documento electrónico

Inglés

Libros CIAT

2011

91 p

This document which has been prepared by the Tax Studies and Research Management Office of the Directorate of Studies and Training describes the tax system and administration of eighteen (18) Latin American countries, based on information provided by the aforementioned countries and the former CIAT Taxation Base. The tax systems show taxes, fees and contributions established by the different government levels, classified according to eight (8) main categories. In the area of tax administration, the document explains the distribution of competencies when there are several entities involved in management, and also provides a detailed description of the characteristics of tax administration of the National, Central or Federal Government.