Panorama de los gastos tributarios en América Latina, principales estadísticas de la Base de Datos del CIAT por Fernando Peláez Longinotti publicado por CIAT (11/2017). “Buena parte de las modificaciones que se pretendan introducir en el sistema trbibutario estarán sometidos a revisión parlamentaria ya que, en general son leyes las que crean, modifican o suprimen tributos…”
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