El desafío fiscal del MERCOSUR

Luiz Villela, Jerónimo Roca and Alberto Barreix
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Luiz Villela: Instituto para la Integración de América Latina y el Caribe, INTAL
Alberto Barreix: Instituto para la Integración de América Latina y el Caribe, INTAL

No 1438, INTAL Working Papers from Inter-American Development Bank, INTAL

Abstract: El MERCOSUR enfrenta los desafíos fiscales de la inserción internacional en una situación inicua que lo priva de los ingresos fiscales por el trato discriminatorio al sector con mayores ventajas comparativas. Sumado a ello, un ingreso fiscal disponible relativamente bajo para niveles de exacción estatal altos incentiva la informalidad y el no cumplimiento voluntario de los tributos, arriesga la sostenibilidad fiscal y coarta el nivel de servicios de infraestructura social y física necesarios para desarrollo económico = MERCOSUR is facing international insertion tax challenges in a very particular situation that is depriving the subregion of income tax due to the discrimination affecting a sector with the best comparative advantages. Furthermore, the relatively low level of available income tax increases informality and the non-compliance with tax payment; therefore risking fiscal sustainability and obstructing the social and physical infranstructure services level required for economic development

Keywords: MERCADO COMUN DEL SUR; MERCOSUR; POLITICA FISCAL; IMPUESTOS (search for similar items in EconPapers)
JEL-codes: O10 (search for similar items in EconPapers)
Pages: 32 p.
Date: 2005-11
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