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Marco y Opciones para la Reforma Tributaria en Centroamérica

  • Juan C. Gómez Sabaini
  • Alberto Daniel Barreix
  • Manuel R. Agosin
  • Roberto Machado

Este documento fue comisionado por la Red de Integración y Comercio del Diálogo Regional de Política para la Reunión Subregional de Centroamérica celebrada los días 13 y 14 de junio de 2005 en San Salvador, El Salvador. Desde 1990 a 2003, los países miembros del Mercado Común Centroamericano (MCCA) aumentaron su producto interno bruto y su ingreso por habitante promedio, medido en dólares constantes, en más de 60%. Una consistente política comercial de integración regional abierta les ha permitido más que triplicar sus exportaciones en dólares constantes. Esta publicación contiene dos secciones principales. La primera, presenta las razones que ameritan la reforma tributaria en Centroamérica en términos del papel estatal en el desarrollo humano, la sostenibilidad fiscal, y los desafíos de la nueva inserción internacional y la descentralización. La segunda sección efectúa un diagnóstico comparativo de la situación tributaria regional e indica cursos de acción concretos para mejoramiento de los sistemas impositivos con miras a aumentar la recaudación, hacerlos más progresivos y a mejorar sus características técnicas.

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Paper provided by Inter-American Development Bank in its series IDB Publications (Working Papers) with number 8825.

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Date of creation: Jun 2005
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Handle: RePEc:idb:brikps:8825
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