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Fiscal Panorama of Latin America and the Caribbean 2017: Mobilizing resources to finance sustainable development

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in Libros y Documentos Institucionales from Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL)

Abstract: The Fiscal Panorama of Latin America and the Caribbean 2017 analyses the scope for mobilizing resources to fund sustainable development within the framework of the 2030 Agenda for Sustainable Development. It argues for the importance of moving towards progressive tax systems in which direct taxes play an important role, and of continuing the struggle against tax evasion, which significantly undermines revenues. Lastly, it reviews progress with environmental taxation, identifying lessons that may be of use in future tax reforms, and examines territorial disparities and their implications for the design and configuration of fiscal policy in the region’s countries.

Keywords: POLITICA FISCAL; ADMINISTRACION FISCAL; DESARROLLO ECONOMICO; DESARROLLO SOSTENIBLE; FINANCIACION; IMPUESTO A LA RENTA; REFORMA TRIBUTARIA; TRIBUTACION; MEDIO AMBIENTE; DESARROLLO REGIONAL; FISCAL POLICY; TAX ADMINISTRATION; ECONOMIC DEVELOPMENT; SUSTAINABLE DEVELOPMENT; FINANCING; INCOME TAX; TAX REFORM; TAXATION; ENVIRONMENT; REGIONAL DEVELOPMENT (search for similar items in EconPapers)
Date: 2017 Written 2017-03
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Persistent link: https://EconPapers.repec.org/RePEc:ecr:col016:41047

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