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documento electrónico
Inglés
Documentos de Trabajo - CIAT
2018
28 p
In this document, a general overview of tax expenditures in Latin America is shown, based on the exploration of TEDLAC, displaying the observable results in the dimensions of greatest interest and also presenting the potential for analysis provided by this tool
1. Introduction 2. The practice of tax expenditure reports 3. Evaluation and follow-up of the exceptions created by the tax expenditures 4. The Panorama in Latin America 5. Tax expenditures reports consulted 6. Bibliography 7. Annex. Glossary of categories used in the TEDLAC
Centro Interamericano de Administraciones Tributarias (CIAT)
CIAT/AEAT/IEF
Darío González
Juan Pablo Jiménez, Luis Miguel Galindo, Fernando Lorenzo y Andrea Podestá
Santiago Díaz de Sarralde Miguez, Julio López, Gaspar Maldonado
Fernando Peláez Longinotti
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