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Recaudar para crecer: Bases para la reforma tributaria en Centroamérica

Author

Listed:
  • Agosin, Manuel R.
  • Barreix, Alberto Daniel
  • Machado, Roberto
  • Gómez Sabaini, Juan C.
  • Cornick, Jorge
  • Acevedo, Carlos
  • González Orellana, Mauricio
  • Schenone, Osvaldo H.
  • De la Torre, Carlos

Abstract

"Recaudar para crecer" aboga por un sistema tributario que garantice una recaudación acorde con las necesidades de desarrollo y que ayude a superar el enorme rezago centroamericano frente a las buenas prácticas internacionales en materia tributaria. Consiste en una serie de estudios preparados en el marco del proyecto de cooperación técnica regional "Reforma tributaria para el desarrollo humano en Centroamérica y República Dominicana", ejecutado por el Banco Interamericano de Desarrollo con financiamiento de la Agencia Sueca para el Desarrollo Internacional (ASDI) y la Agencia Noruega para el Desarrollo Internacional (NORAD). El libro contiene siete capítulos. El primero presenta las razones que sustentan la reforma tributaria en Centroamérica en términos del papel del Estado en el desarrollo humano, la sostenibilidad fiscal y los desafíos de la nueva inserción internacional. El segundo capítulo efectúa un diagnóstico comparativo de la situación tributaria regional e indica cursos de acción concretos para el mejoramiento de los sistemas impositivos con miras a aumentar la recaudación, hacerlos más progresivos y mejorar sus características técnicas. Los cinco capítulos siguientes analizan, cada uno, la situación y perspectivas de los sistemas tributarios de Costa Rica, El Salvador, Guatemala, Honduras y Nicaragua, proponiendo alternativas de reforma de la mayor relevancia y rigor técnico.

Suggested Citation

  • Agosin, Manuel R. & Barreix, Alberto Daniel & Machado, Roberto & Gómez Sabaini, Juan C. & Cornick, Jorge & Acevedo, Carlos & González Orellana, Mauricio & Schenone, Osvaldo H. & De la Torre, Carlos, 2005. "Recaudar para crecer: Bases para la reforma tributaria en Centroamérica," IDB Publications (Books), Inter-American Development Bank, number 276, May.
    • Handle: RePEc:idb:idbbks:276
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    References listed on IDEAS

    as
    1. Puchet, Jorge & Torres A., Federico, 2000. "Las finanzas públicas y la política fiscal en las economías de Centroamérica durante los años noventa y perspectivas de corto y mediano plazo," Series Históricas 7518, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. Glenn Jenkins & CHUN-YAN KUO & GANGADHAR SHUKLA, 2000. "Tax Analysis and Revenue Forecasting," Development Discussion Papers 2000-05, JDI Executive Programs.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Giovanni Andrea Cornia & Juan Carlos Gómez-Sabaini & Bruno Martorano, 2011. "A New Fiscal Pact, Tax Policy Changes and Income Inequality: Latin America During the Last Decade," WIDER Working Paper Series wp-2011-070, World Institute for Development Economic Research (UNU-WIDER).

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