Fiscalidad y desarrollo

Resumen

En este artículo se examinan las principales características de los sistemas tributarios de los países en desarrollo, su evolución y reformas, así como dos desafíos en particular que han surgido en los últimos años cambiando las reglas de la tributación: la expansión de la economía digital y el acuerdo sobre imposición a los grandes grupos multinacionales. La principal conclusión es que, pese a los retos y carencias aún existentes, se han producido mejoras muy significativas en los sistemas tributarios de los países en desarrollo.

Palabras clave:

sistemas tributarios, impuestos, economía digital, fiscalidad internacional

Citas

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