State of the Tax Administration in Latin America: 2006-2010

Peer Reviewed icon Peer Reviewed
Author
Diaz Yubero, Fernando ;
Cremades, Luis ;
Vázquez, Oscar ;
Date issued
May 2013
Subject
Fiscal Policy;
Governance;
Public Administration
JEL code
H1 - Structure and Scope of Government;
H10 - Structure and Scope of Government: General;
H - Public Economics
Category
Monographs
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.