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El impacto fiscal de la explotación de los recursos naturales no renovables en los países de América Latina y el Caribe

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  • Gómez Sabaini, Juan Carlos
  • Jiménez, Juan Pablo
  • Morán, Dalmiro

Abstract

Este documento apunta a efectuar un análisis de los regímenes fiscales aplicados sobre las actividades extractivas de recursos naturales no renovables en los países de la región, especialmente en aquellos donde su relevancia en términos del financiamiento del Estado resulta considerable. Asimismo, se analizan sus consecuencias en materia de distribución regional de los ingresos fiscales y las posibilidades que brindan estos instrumentos en materia de protección ambiental.

Suggested Citation

  • Gómez Sabaini, Juan Carlos & Jiménez, Juan Pablo & Morán, Dalmiro, 2015. "El impacto fiscal de la explotación de los recursos naturales no renovables en los países de América Latina y el Caribe," Documentos de Proyectos 38235, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col022:38235
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