Browsing Libros y Monografías by Subject "TAX ADMINISTRATION"
Now showing items 1-20 of 31
-
A reforma orçamentária e a eficiência fiscal
(2009-02)A reforma or çamentária de meados dos anos oitenta buscou recuperar a relevância do or çamento na vida pública nacional. Sua marca registrada foi a unifica ção dos vários mecanismos utilizados para financiar as atividades do Estado, visando dar transparência ao uso dos recursos compulsoriamente extraídos da sociedade, via tributa ção. Também, permitir ... -
Asignación del espacio fiscal y recursos naturales: un marco conceptual con perspectiva latinoamericana
(2019-08-19)El objetivo del presente capítulo es examinar los vínculos entre la asignación del espacio fiscal y los recursos naturales desde una perspectiva conceptual. El análisis se centra en los recursos naturales no renovables en el caso de economías que, por un lado, son ricas en dichos recursos y, por otro, presentan ciertas características estructurales ... -
Decentralization and reform in Latin America: improving intergovernmental relations
(2012)Decentralization and Reform in Latin America analyses the process of intergovernmental reform in Latin America in the last two decades and presents a number of emerging issues. These include the impacts of decentralization and the response of countries in the region to challenge such as social cohesion, interregional and interpersonal disparities, ... -
La experiencia chilena en el combate a la evasión
(1999-04-06) -
Financiamiento de la Agenda 2030 para el Desarrollo Sostenible en América Latina y el Caribe: desafíos para la movilización de recursos
(2017-04)En conjunto con la Agenda de Acción de Addis Abeba de la Tercera Conferencia Internacional sobre la Financiación para el Desarrollo aprobada en julio de 2015 en Etiopía, en la que se estableció el marco global del financiamiento para el desarrollo hacia 2030, y el Acuerdo de París sobre el cambio climático, aprobado en diciembre de ese mismo año, la ... -
Financing the 2030 Agenda for Sustainable Development in Latin America and the Caribbean: The challenges of resource mobilization
(2017-04)Together with the Addis Ababa Action Agenda, adopted at the Third International Conference on Financing for Development, held in Ethiopia in July 2015, which established the global framework for development financing up to 2030, and the Paris Agreement on climate change, adopted in December 2015, the Agenda 2030 is the lodestar for efforts by all the ... -
Fiscal Panorama of Latin America and the Caribbean 2015: Policy space and dilemmas. Executive Summary
(2015-03)The present document provides an up-to-date overview of public debt and fiscal space in the region. The main conclusions show that public debt levels are low in Latin America and high in the Caribbean. Overall, the region has enough fiscal space to apply countercyclical policies and boost production development and the fiscal management of non-renewable ... -
Fiscal Panorama of Latin America and the Caribbean 2016: Public finances and the challenge of reconciling austerity with growth and equality
(2016-04)Latin America’s fiscal accounts deteriorated slightly during 2015, registering an average deficit of 3.0% of GDP and average gross public debt of 34.7% of GDP. Of the 19 countries considered, the fiscal deficit and public debt as a share of GDP both increased in 11. The region started to build up public debt, most of it domestic, after the 2008 ... -
Fiscal Panorama of Latin America and the Caribbean 2017: Mobilizing resources to finance sustainable development
(2017-03)The Fiscal Panorama of Latin America and the Caribbean 2017 analyses the scope for mobilizing resources to fund sustainable development within the framework of the 2030 Agenda for Sustainable Development. It argues for the importance of moving towards progressive tax systems in which direct taxes play an important role, and of continuing the struggle ... -
Fiscal Panorama of Latin America and the Caribbean 2021: Fiscal policy challenges for transformative recovery post-COVID-19
(2021-04-21)In 2021, Latin America and the Caribbean faces an economic and social context that will remain complex and uncertain. The coronavirus disease (COVID-19) pandemic continues to impact the region, with a fresh wave of cases that has led to the implementation of new public health measures to curb the spread of the virus. Vaccination campaigns, which are ... -
El pacto fiscal: fortalezas, debilidades, desafíos
(1998-04-15) -
Panorama Fiscal de América Latina y el Caribe 2015: dilemas y espacios de políticas
(2015-03)El Panorama Fiscal de América Latina y el Caribe 2015 presenta un panorama actualizado sobre el gasto público, el impacto fiscal de los recursos naturales no renovables, los efectos redistributivos de la política fiscal y las reformas tributarias recientes en América Latina y el Caribe. El documento, organizado en 3 capítulos, examina los niveles ...
