TY  - GEN
AU  - Inter-American Development Bank
AU  - Diaz Yubero, Fernando
AU  - Pecho, Miguel
AU  - Cremades, Luis
AU  - Vázquez, Oscar
AU  - Velayos, Fernando
AU  - Barreix, Alberto Daniel
TI  - State of the Tax Administration in Latin America: 2006-2010
PY  - 2013
Y1  - 2013/05/02
DO  - 10.18235/0012786
AB  - 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.
UR  - https://doi.org/10.18235/0012786
ER  -