Tax structure and tax evasion in Latin America
Tax structure and tax evasion in Latin America
复制标题
拉丁美洲的税收结构和逃税
DOI：
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发表时间：
2012
期刊：
影响因子：
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通讯作者：
J. Jiménez
中科院分区：
文献类型：
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作者：
J. C. G. Sabaini;J. Jiménez
在研究拉丁美洲的税收问题时，必须考虑到个别国家的差异，以及任何区域的观点。尽管存在这种区域差异，但绝大多数拉丁美洲国家的税收制度具有某些关键特征：其税收结构的组成；他们面临的技术、经济、政治和行政限制；税收政策和管理的当前趋势；估计逃税的程度也很高。当今全球化的世界要求有必要使税收政策和管理与其他在这方面更先进的国家所使用的政策和管理保持一致。在改善税收管理以消除上述一些限制的过程中，这项任务也必须进行深刻的变革，因此必须进行税收改革，促进本区域各国朝着有利于增加税收的税收结构制度趋同。本文的目的是研究过去20年来该地区税收负担的典型水平和结构的演变和主要特征，确定各国之间的重要差异，并强调大多数国家在试图增加税收收入和修改税收结构时遇到的主要障碍和限制。
When studying tax issues in Latin America, along with any regional perspective, individual country differences must be taken into account. Despite this regional diversity, the tax systems of the vast majority of Latin America's countries share certain key characteristics: the composition of their tax structures; the technical, economic, political and administrative constraints they face; current trends in tax policy and administration; and a high estimated level of tax evasion. Today's globalized world calls for the need to align tax policies and administrations with those used in other countries more advanced in the subject. A task not exempt of profound changes, in the process of improving tax administration to eradicate some of the restrictions mentioned above, it is essential to institute tax reforms that promote convergence, among the region's countries, towards a tax structure system that facilitates increased tax collections. The purpose of this paper was to study the evolution and major features of the typical level and structure of the tax burden in the region over the last 20 years, identifying important differences between the countries and highlighting the principal obstacles and constraints that most of the countries have encountered in attempting to increase their tax revenues and modify their tax structures.