Los sistemas tributários de América Latina de cara al particular contexto económico, social y político de los países escrito por Pablo Porporatto (2019). “América Latina evidencia, en los últimos tiempos, una situación económica y social muy complicada y compleja, con alta inestabilidad política y debilidad institucional, debido a los problemas económicos estructurales, la alta pobreza y la elevada concentración del ingresso, la mayor del mundo…”
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