Detailed guidelines for improved tax administration in Latin America and the Caribbean published by USAID (9/2013), indicated by Luiz Villela. “An effective, modern tax administration ensures that a government collects adequate and timely revenues, while minimizing hindrances to taxpayers and economic growth. With few exceptions, countries in Latin America and the Caribbean struggle to enforce tax laws and collect sufficient tax revenue to fund the provision of critical public goods and services to citizens.”
Verificar em: http://1.usa.gov/16tzkOU
