[PDF] Tax Law And Procedure In Latin America eBook

Author : Ramón Valdés Costa
Publisher :
Page : 72 pages
File Size : 19,9 MB
Release : 1984
Category : Tax administration and procedure
ISBN :

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Analysis of the principles which form the basis of the development of tax legislation in Latin American countries and a detailed review, with numerous theoretical comments, of the constitutional and theoretical framework of tax litigation in Latin America.

Author : Marcelo Bergman
Publisher :
Page : 264 pages
File Size : 34,15 MB
Release : 2009
Category : Tax administration and procedure
ISBN : 9780271050317

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"Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement"--Provided by publisher.

Author : Alberto Daniel Barreix
Publisher : Inter-American Development Bank
Page : 75 pages
File Size : 47,18 MB
Release : 2018-03-21
Category : Business & Economics
ISBN :

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The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.

Author : Jorge Atria
Publisher : Springer
Page : 279 pages
File Size : 14,61 MB
Release : 2017-11-22
Category : Political Science
ISBN : 3319601199

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This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.

Author : IBP USA
Publisher : Lulu.com
Page : 319 pages
File Size : 35,74 MB
Release : 2009-03-20
Category : Business & Economics
ISBN : 1438720084

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2011 Updated Reprint. Updated Annually. Global Tax Guide, Volume 3 Latin America

Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
Page : 34 pages
File Size : 23,38 MB
Release : 1999-02-01
Category : Business & Economics
ISBN : 1451843720

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From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.