Luiz (Instituto para la Integración de América Latina y el Caribe, INTAL) Jerónimo (Instituto para la Integración de América Latina y el Caribe, INTAL) Alberto (Instituto para la Integración de América Latina y el Caribe, INTAL)
Abstract
El MERCOSUR enfrenta los desafíos fiscales de la inserción internacional en una situación inicua que lo priva de los ingresos fiscales por el trato discriminatorio al sector con mayores ventajas comparativas. Sumado a ello, un ingreso fiscal disponible relativamente bajo para niveles de exacción estatal altos incentiva la informalidad y el no cumplimiento voluntario de los tributos, arriesga la sostenibilidad fiscal y coarta el nivel de servicios de infraestructura social y física necesarios para desarrollo económico = MERCOSUR is facing international insertion tax challenges in a very particular situation that is depriving the subregion of income tax due to the discrimination affecting a sector with the best comparative advantages. Furthermore, the relatively low level of available income tax increases informality and the non-compliance with tax payment; therefore risking fiscal sustainability and obstructing the social and physical infranstructure services level required for economic development
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Publisher Info
Paper provided by Inter-American Development Bank, INTAL in its series INTAL Working Papers with number
1438.