State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011
Fil: Ganga Contreras, Francisco. Universidad de Los Lagos. Campus Santiago. Departamento de Ciencias del Desarrollo; Chile.
| Main Authors: | , , |
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| Format: | info:eu-repo/semantics/article |
| Language: | English |
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Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
2013
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| Online Access: | https://hdl.handle.net/20.500.12219/4616 |
| _version_ | 1824326918292373504 |
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| author | Ganga Contreras, Francisco Cabello Herrera, Ximena Piñones Santana, M. Angélica |
| author_facet | Ganga Contreras, Francisco Cabello Herrera, Ximena Piñones Santana, M. Angélica |
| author_sort | Ganga Contreras, Francisco |
| collection | Repositorio RIDUNaM |
| description | Fil: Ganga Contreras, Francisco. Universidad de Los Lagos. Campus Santiago. Departamento de Ciencias del Desarrollo; Chile. |
| format | info:eu-repo/semantics/article |
| id | ir-20.500.12219-4616 |
| institution | Universidad Nacional de Misiones |
| language | English |
| publishDate | 2013 |
| publisher | Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| record_format | dspace |
| spelling | ir-20.500.12219-46162023-10-21T22:39:20Z State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011 Ganga Contreras, Francisco Cabello Herrera, Ximena Piñones Santana, M. Angélica State Taxes Tax reform Latin America Public expenditure Fil: Ganga Contreras, Francisco. Universidad de Los Lagos. Campus Santiago. Departamento de Ciencias del Desarrollo; Chile. Fil: Cabello Herrera, Ximena. Universidad Diego Portales. Facultad de Ciencias Económicas y Administrativas; Chile. Fil: Piñones Santana, M. Angélica. Universidad de Valparaíso. Facultad de Ciencias Económicas y Administrativas; Chile. The State needs financial resources to fulfill its mission in society, therefore, it is no coincidence that taxes in Latin America and particularly in Chile, are currently a topic of discussion in academic and political circles. For this reason, the cardinal purpose of this research is to describe the main features of the taxes of the countries in Latin America and Chile in particular, developing a cross-sectional analysis of the different realities in terms of taxation. To achieve this goal, we conducted an exploratory-descriptive study, and analysis of the main variables that make this type of tax, and identifying the essential components of existing tax systems. In summary we concluded that Chile has made progress in tax revenue, but has failed to eradicate poverty and reduce the economic and social gap that becomes increasingly questioned, probably one of the main causes is the value added tax (VAT). Against this, it is necessary to continue to work in equities as simplifying our tax system and reduce tax payable amount. 2013-12-20 info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion https://hdl.handle.net/20.500.12219/4616 eng info:eu-repo/semantics/altIdentifier/urn/https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/660/584 info:eu-repo/semantics/openAccess application/pdf application/pdf 460 KB Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| spellingShingle | State Taxes Tax reform Latin America Public expenditure Ganga Contreras, Francisco Cabello Herrera, Ximena Piñones Santana, M. Angélica State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011 |
| title | State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011 |
| title_full | State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011 |
| title_fullStr | State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011 |
| title_full_unstemmed | State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011 |
| title_short | State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011 |
| title_sort | state and indirect taxes in chile and latin america analysis of the period 2000 2011 |
| topic | State Taxes Tax reform Latin America Public expenditure |
| url | https://hdl.handle.net/20.500.12219/4616 |
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State and indirect taxes in Chile and Latin America: analysis of the period 2000 - 2011