Measurement of tax expenditures in Latin America

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/TS.2022/148
cepal.docTypeDocumentos de proyectos e investigación
cepal.jobNumberS2200761_en
cepal.projectProyecto “Reactivación transformadora: superando las consecuencias de la pandemia de COVID-19 en América Latina y el Caribe”
cepal.regionalOfficeSantiago
cepal.sdg1
cepal.topicEngECONOMIC STATISTICS
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngPUBLIC ADMINISTRATION
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaESTADÍSTICAS ECONÓMICAS
cepal.topicSpaGESTIÓN PÚBLICA
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorCampos Vázquez, Raymundo Miguel
dc.contributor.institutionGerman Agency for International Cooperation
dc.coverage.spatialEngLATIN AMERICA
dc.coverage.spatialSpaAMERICA LATINA
dc.date.accessioned2022-12-01T14:33:18Z
dc.date.available2022-12-01T14:33:18Z
dc.date.issued2022-12-01
dc.description.abstractThe tax system is one of the main instruments used by the State to finance the provision of public goods and services. In the tax system, there are preferential treatments that seek to promote economic activity or support certain sectors. The public revenues forgone by these preferential treatments are known as tax expenditures. The volume of tax expenditures in Latin America is considerable. On average, they were equivalent to 3.8% of GDP and accounted for 20.6% of tax revenues in 2020. Given the need to promote a transformative recovery and finance the implementation of the Sustainable Development Goals, methodologies for quantifying tax expenditures in order to assess their efficiency, effectiveness and equity must be improved. This paper analyses reports on tax expenditures in countries of the region in order to provide a guide for estimating their costs. Based on the best practices identified in these reports, it proposes a set of elements to be taken into account for estimating, analysing and reporting on tax expenditures, with emphasis on the features of the most complete reports.
dc.description.tableOfContentsSummary .-- Introduction .-- I. Conceptual discussion .-- II. Detailed review of the Reports on Tax expenditures published in Latin American countries .-- III. Mexico’s experience with the analysis of the impact of tax expenditures on income tax and VAT .-- IV. Proposed elements to be included in a methodological guide for the estimation and analysis of tax expenditures based on best practices identified in Latin America .-- V. Recommendations for the improvement of the estimation and evaluation of tax expenditures to promote sustainable and inclusive development.
dc.formatTexto
dc.format.extent108 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/TS.2022/148
dc.identifier.urihttps://hdl.handle.net/11362/48526
dc.language.isoeng
dc.physicalDescription108 p.
dc.publisherECLAC
dc.publisher.placeSantiago
dc.relation.isPartOfSeriesDocumentos de Proyectos
dc.relation.translationLanguagespa
dc.relation.translationRecordMedición de las renuncias recaudatorias en América Latina
dc.relation.translationUrihttps://hdl.handle.net/11362/48525
dc.rights.coarDisponible
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngTAXATION
dc.subject.unbisEngPUBLIC EXPENDITURES
dc.subject.unbisEngMEASUREMENT
dc.subject.unbisEngSUSTAINABLE DEVELOPMENT
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaGASTOS PUBLICOS
dc.subject.unbisSpaMEDICION
dc.subject.unbisSpaDESARROLLO SOSTENIBLE
dc.titleMeasurement of tax expenditures in Latin America
dc.type.coarlibro
dc.usergrouppubweb
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