Evasión tributaria en América Latina: nuevos y antiguos desafíos en la cuantificación del fenómeno en los países de la región por Juan Carlos Gómez-Sabaini y Dalmiro Morán publicado por CEPAL (2/2016). “La evasión tributaria ha sido y continúa siendo uno de los principales obstáculos que afectan a las finanzas públicas de los países de América Latina. Si bien hasta hace algunos años el enfoque predominante se concentraba en los impuestos aplicados en el ámbito doméstico…”
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