Tax Administration (IDB et al.)

State of the tax administration in Latin America 2006-2010 publication prepared by IDB, CAPTAC-DR and CIAT (04/2012). “In order to achieve social equity and strengthen democratic system functionality, nations must have tax systems that promote equitable economic development, also fiscal capacity to fund an adequate level of public spending, as well as redistributive capacity to ensure Government institution’s operationality and thus provide to citizens and businesses the necessary public goods and services.”