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Consensos y conflictos en la política tributaria de América Latina

Editor

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  • CEPAL

Author

Listed:
  • Gómez Sabaini, Juan Carlos
  • Jiménez, Juan Pablo
  • Martner Fanta, Ricardo

Abstract

En este libro se destaca la importancia de la política tributaria como instrumento de desarrollo en los países de América Latina. A lo largo de esta publicación pueden identificarse una serie de consensos y conflictos que conviven en torno al diseño y la implementación de los diferentes tributos en cada país. Si bien los consensos —como la necesidad de asegurar pactos que garanticen un nivel estable de ingresos tributarios que produzcan distorsiones mínimas en la asignación de recursos— pueden parecer logros afianzados y generalizados, mucho es lo que falta para conciliar la política tributaria con otros objetivos no menos importantes, como asegurar la capacidad redistributiva de los sistemas tributarios, la equidad horizontal y vertical que debería prevalecer en los mismos, definir el rol del impuesto sobre la renta personal y de los incentivos impositivos o la asignación de los gravámenes entre niveles de gobierno.

Suggested Citation

  • Gómez Sabaini, Juan Carlos & Jiménez, Juan Pablo & Martner Fanta, Ricardo, 2017. "Consensos y conflictos en la política tributaria de América Latina," Libros de la CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 41048 edited by Cepal.
    • Handle: RePEc:ecr:col015:41048
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    File URL: http://repositorio.cepal.org/handle/11362/41048
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