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Panorama Fiscal de América Latina y el Caribe 2017: la movilización de recursos para el financiamiento del desarrollo sostenible

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Abstract

En el Panorama Fiscal de América Latina y el Caribe 2017 se analizan los posibles espacios de movilización de recursos para el financiamiento del desarrollo sostenible en el marco de la Agenda 2030 para el Desarrollo Sostenible. Se plantea la importancia de avanzar hacia sistemas tributarios progresivos en los que los impuestos directos desempeñen un papel importante, así como de continuar la lucha contra la evasión fiscal, que socava en gran medida la recaudación. Por último, se revisan los progresos de la tributación ambiental, identificando lecciones que puedan servir para futuras reformas tributarias, y se examinan las disparidades territoriales y sus implicancias para el diseño y la configuración de la política fiscal de los países de la región.

Suggested Citation

  • -, 2017. "Panorama Fiscal de América Latina y el Caribe 2017: la movilización de recursos para el financiamiento del desarrollo sostenible," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 41044 edited by Cepal, March.
    • Handle: RePEc:ecr:col016:41044
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    File URL: http://repositorio.cepal.org/handle/11362/41044
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