중남미
연구정보
[정책] Improving tax policy in Latin America and the Caribbean: A balancing act
중남미 일반 국외연구자료 연구보고서 Atlantic Council 발간일 : 2022-12-07 등록일 : 2022-12-25 원문링크
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Latin America and the Caribbean is in the midst of a delicate economic transition, with five of the LAC6 countries attempting a tax reform before their GDPs recovered to pre-pandemic levels.1 As the region confronts rising inflation, the economic spillovers of the war in Ukraine, and budgetary pressures left behind by the pandemic, governments should improve their taxation systems to rebuild fiscal stability, stimulate growth, and enhance equity – a delicate balancing act among overlapping policy priorities.
Regional taxes are a heavy administrative burden, requiring nearly twice the time to complete in LAC as in the OECD.2 At the same time, the region struggles with average tax evasion of 5.6 percent of GDP3 and a continued overreliance on corporate income taxes.4 With still-high public debts and fiscal deficits, governments must respond by implementing policies to streamline and modernize revenue collection and management.
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