Reformas tributarias en América Latina 1978-1992: un análisis comparativo

Abstract

This paper analyzes the efforts made in the tax fleld in Latin America and gives an overview of some of the fiscal reforme that have been implemented in the region, highlighting their common features and pointing out the differences among them. It also looks into the impact they have had on the public finance of the nations involved. A common feature found in the reforms of the sampled countries is their aim to simplify taxes, eliminating the unproductive ones. These have led to increased efficiency and neutrality of the tax system and helped in tax administration, upgrading the quality of human resources and autornating information systems. Concerns remain about the reduction in overall equity of the tax systems. Gains in tax revenues have been modest, not surpassing 3% of GDP in the best of the cases.