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