documento electrónico

Inglés

Documentos de Trabajo - CIAT

2017

41 p

1. A brief overview of taxation in Latin America and the Caribbean (LAC) 2. Taxation: Purposes, means and objectives 2.1. Economy and public spending 2.2. The tax bases and their relationships 2.3. The “other” tax systems and the practical control oftax obligations 3. Alternatives 3.1. The overall structure of the tax system 3.2. Configuration of the international taxation 3.3. Alternatives of taxation by sources and uses of income 3.4. Sub-national Financing

This working paper provides a framework for reflection, not a final answer, to the questions raised in its title, based on a synthetic panorama of taxation in Latin America and the Caribbean within the global environment, its level, structure, effects, shortcomings and heterogeneity.