Nº 20 December 2021

ISSN: 2173-8254

Reforma fiscal en América Latina. ¿Qué fiscalidad para qué desarrollo?.

Institution: CEPAL
The economic growth experienced in recent years in Latin America has led to progressively reach a solid fiscal situation in the region, despite the huge differences between countries. The increase in tax revenue, the better access to international credit markets, and greater efficiency of public spending, have led to broader tax bases and solid. However, a detailed analysis shows how the pillars supporting the tax system in the region are becoming an important part of the gear that feeds the persistent economic inequality and social characteristics of the territory. Despite economic uncertainty on the horizon, Latin America should continue to promote the reform of their tax structures to consolidate social progress achieved so far and give the government more room to maneuver to address the different issues that affect daily citizenship, especially the greater social protection.