@misc{16401,
title = {State of the Tax Administration in Latin America: 2006-2010},
author = {Inter-American Development Bank and Diaz Yubero, Fernando and Pecho, Miguel and Cremades, Luis and Vázquez, Oscar and Velayos, Fernando and Barreix, Alberto Daniel},
year = {2013},
doi = {10.18235/0012786},
abstract = {In order to achieve social equity and strengthen democratic system functionality, nations must have tax systems that promote equitable economic development, also fiscal capacity to fund an adequate level of public spending, as well as redistributive capacity to ensure Government institution's operationality and thus provide to citizens and businesses the necessary public goods and services.},
url = {https://doi.org/10.18235/0012786}
}