Biblioteca de la Universidad Complutense de Madrid

Fortalecimiento de la capacidad fiscal de los países en desarrollo y apoyo a la lucha internacional contra la evasion fiscal

Impacto



Alonso Rodríguez, José Antonio y Garcimartín, Carlos y Ruiz Huerta, Jesús y Díaz Sarralde, Santiago (2010) Fortalecimiento de la capacidad fiscal de los países en desarrollo y apoyo a la lucha internacional contra la evasion fiscal. [ Policy Papers; nº 02, 2010, ]

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Resumen

Avanzar en el proceso de desarrollo exige movilizar de forma más plena los recursos financieros propios de los países en desarrollo. Ello comporta, en primer lugar, mejorar los sistemas fiscales y fortalecer las administraciones tributarias de estos países; y , en segundo lugar, generar un entorno internacional más transparente y cooperativo, que facilite la recaudación de los países y persiga el fraude, los flujos financieros ilícitos y la evasión de capitales. El presente documento realiza un análisis de estos aspectos, sugiriendo diversas medidas de reforma que podrían ser apoyadas desde un marco más activo de cooperación internacional.

Resumen (otros idiomas)

Making progress on development means mobilising the financial resources developing countries already have in a fuller way. That involves, firstly, improving taxation systems and strengthening the fiscal administrations of those countries; and secondly, generating a more transparent and cooperative international environment, which facilitates countries’tax collection and pursues fraud, illicit cash transferrals and capital evasion. The present document analices those aspects, suggesting different methods of reform that could be supported by more active international cooperation.

Tipo de documento:Documento de trabajo o Informe técnico
Palabras clave:Sistema Fiscal; Administración Tributaria; Cooperación Internacional; Evasión Fiscal; Paraísos Fiscales
Palabras clave (otros idiomas):Tax System; Tax Administration; International Cooperation; Tax Evasion; Tax Havens
Materias:Ciencias Sociales > Economía > Cooperación económica
Ciencias Sociales > Derecho > Derecho tributario
Título de serie o colección:Policy Papers
Volumen:2010
Número:02
Código ID:11174
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Depositado:15 Sep 2010 09:38
Última Modificación:11 Jul 2016 12:36

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