Fiscalidad y movilización de recursos domésticos de los países en desarrollo

Resumen

En este artículo se examinan diversos aspectos sobre los sistemas tributarios y la movilización de recursos domésticos de los países en desarrollo. Por un lado, las características básicas de la capacidad recaudatoria de dichos sistemas. Por otro, las reformas emprendidas en los últimos años y los avances logrados. Finalmente, los desafíos aún pendientes. Como se constata, aunque se han producido mejoras muy significativas en los sistemas tributarios y en la movilización de recursos domésticos de los países en desarrollo, aún existen desafíos notables, tanto respecto al diseño como a la gestión.

Palabras clave:

sistemas tributarios, administración tributaria, impuestos

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