loading...
- - -
América Latina Portal Europeu
REDIAL Rede Europeia de Informação e Documentação sobre a América Latina
CEISAL Conselho Europeu de Pesquisas Sociais da América Latina
Revista Diálogos Latinoamericanos

Documentos CIDOB. América Latina

Revista Documentos de Trabajo IELAT

Ano: 2007 n. 20

Simonit, Silvia. Armonización fiscal para la integración en el MERCOSURMERCOSUR
Argentina | Brasil | Paraguay | Uruguay

Resumo

The aim of the work is to explore what has been done so far, and what remains to be achieved in terms of tax policies in the region of Latin America, and particularly in MERCOSUR. The work is structured into different sections: the first covers the scenario of regional integration, approaching it from a hypothesis that posits the existence of an interaction between economic integration and institutional integration. The following sections deal with the arguments of a second hypothesis, based on the supposition that fiscal asymmetries are the greatest obstacle to regional integration. Firstly, the regional macroeconomic scenario is presented, followed by a diagnosis of the fiscal differences. This is followed by an assessment of the coordination alternatives, and a number of reflections are expressed for the purpose of orientating the debate with respect to the main criteria for the convergence of fiscal policies, so that they facilitate the advance of the regional integration process in the light of the European reference.

Documentos CIDOB. América Latina
Papel | Versão digital gratuita | Espanha ISSN papel: 1697-7688
ISSN digital: 1697-8137
Año de criação: 2004
Año de finalização: 2013

Editor: Fundació CIDOB. Centro de Relaciones Internacionales y Cooperación Internacional
Direção: c/ Elisabets, 12 - 08001 Barcelona, España

Colección de estudios fue creada con el objetivo de impulsar la investigación especializada, recopila trabajos vinculados a los diferentes Programas de la Fundación CIDOB

Sumários da revista

Ceisal Redial © REDIAL & CEISAL. Responsibilidade editorial: Araceli García Martín - AECID (Madrid, España),
Jussi Pakkasvirta - Ceisal (Helsinki, Finlandia).
Desenvolvimento web: Olivier Bertoncello Data Consulting    Alojamento de sites: CCIN2P3