Tendencias y orientaciones futuras en la reforma a la política tributaria: perspectiva latinoamericana
Trends and future directions in tax policy reform: a Latin American perspective
Keywords:
Reforma tributaria, tasas, impuestos de renta y propiedad, IVA, ingresos, activos brutos, servicios financieros, impuestos a la contaminación ambiental, política tributaria, renta de capital, aranceles aduaneros (es)Downloads
ce of direct taxation will be raised again, Businesses will be
taxed in new ways, to ensure that all pay some tax, possibly based on their gross assets. Attempts will be made to tax the financial sector, or the use of financial services. Property will again be taxed. Pollution will be taxes. The system of withholdings will be more widespread, and their will be efforts to harmonize taxation systems in Latin America, especially in the area of capital yields, double taxation of personal income, customs duties and value-added taxes.
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