During the past year 2017, the Institute of Fiscal Studies and the Spanish Agency for International Cooperation for Development of the Ministry of Foreign Affairs of Spain (AECID) have presented the publication “Los Sistemas Tributarios en América Latina”, a work that aims to analyze a In a transversal and global manner the recent trends and reforms that are taking place in the tax field of Latin American countries, using a comparative approach among the countries of the Region with the current international standards of the OECD countries.

The idea of ​​the work arises from the Network of Former Students (RAAM by the acronym in Spanish) of the Master in Tax Administration and Public Finance of the Institute of Fiscal Studies and the University of Distance Education (UNED), based on the work carried out by the students within the Master’s syllabus consisting of a detailed analysis of the tax systems in the participating countries, from a legal and jurisprudential point of view.

From these works arises the need to develop a Reference Manual for all those interested in the taxation of the countries in the Region, experts or not. This has been completed with a series of contributions from prestigious international institutions in the matter. Thus, the work has counted with the collaboration of experts from the Inter-American Center of Tax Administration (CIAT), the Commission for Latin America and the Caribbean (ECLAC), and the Spanish Tax Agency, in addition to the Institute of Fiscal Studies.

The sponsorship of the works has been carried out by AECID, which has supported the project from the start, considering that it will be very useful to encourage and promote knowledge and study of a topic as important as taxation for the development of countries of the Region.

The work is organized into a series of transversal chapters, which analyze both the economic evolution of the regional countries and its impact from the tax point of view, studying in a comparative way the traditional figures of direct taxation (IIT and CIT), and indirect (VAT) and other figures and issues of current and growing importance such as Special and Environmental Taxes, taxes on natural resources and on financial transactions, taxation of small taxpayers, International taxation and Electronic invoicing.

The work concludes with a broader and analytical part in which all the above issues are described, separately and structured by subject and tax, from a legal, doctrinal and jurisprudential perspective that completes, ultimately, the cross-sectional study carried out in the initial chapters of the book.

In conclusion, it can be considered that the referred work, although it will have to be subject to permanent updating in the coming years given the evolving nature of the tax matter, achieves the initially proposed objective, namely: to know in-depth the taxation of Latin America both at the level of each country as through an analysis of the Region as a whole.

See document: Los Sistemas Tributarios en América Latina (Spanish only)

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