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Tax structure and tax evasion in Latin America
(ECLAC, 2012-02)
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 ...
Indicator of the efficiency of value added tax and income tax collection in Ecuador
(2020-08-31)
This paper outlines a methodology to measure the efficiency of revenue collection by tax administrations. The proposed methodology is aimed in particular at developing countries that do not have enough disaggregated ...
Revenue Statistics in Latin America and the Caribbean 2023
(ECLAC, 2023-05-16)
This report compiles comparable tax revenue statistics over the period 1990‑2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries ...
Options for retooling property taxation in Latin America
(ECLAC, 2019-12-19)
There is growing recognition that expanded reliance on property taxation would facilitate the achievement of sustainable development goals, providing adequate funding of local services and access to credit for infrastructure. ...
Finanzas públicas y desarrollo: Coloquio Franco-Latinoamericano
(Grupo Editor Latinoamericano, 2014)