Taxation in the MERCOSUR and Coordination Possibilities

Peer Reviewed icon Peer Reviewed
Date issued
Jan 2003
Subject
Fiscal Policy
Country
Argentina;
Brazil;
Uruguay;
Paraguay
Category
Technical Notes
This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and the appellate process, and concludes with suggestions for tax policy coordination among Mercosur countries.