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Renta económica, régimen tributario y transparencia fiscal en la minería del cobre en Chile y el Perú

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  • Jorratt, Michel

Abstract

Este documento busca contribuir a la discusión de algunos de los temas claves de los regímenes fiscales en la minería, como la captura de las rentas económicas por parte de los gobiernos, con instrumentos que ofrezcan mayor progresividad, equidad y eficiencia a los sistemas fiscales, o la transparencia en la apropiación, uso y distribución de los ingresos fiscales derivados de la actividad minera. Para ello, se estudian los casos de la minería del cobre en Chile y en el Perú y se analiza la renta económica, el régimen fiscal, la estructura de ingresos tributarios y no tributarios y la transparencia en la apropiación, el uso y la distribución de los ingresos fiscales provenientes del sector de ambos países.

Suggested Citation

  • Jorratt, Michel, 2021. "Renta económica, régimen tributario y transparencia fiscal en la minería del cobre en Chile y el Perú," Documentos de Proyectos 46869, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col022:46869
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    File URL: http://repositorio.cepal.org/handle/11362/46869
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    1. -, 2022. "Towards transformation of the development model in Latin America and the Caribbean: production, inclusion and sustainability," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48309 edited by Eclac, March.

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