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

Alonso, José Antonio and Garcimartín, Carlos and Ruiz Huerta, Jesús and Díaz Sarralde, Santiago (2010) Fortalecimiento de la capacidad fiscal de los países en desarrollo y apoyo a la lucha internacional contra la evasion fiscal. [Working Paper or Technical Report]

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Abstract

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.
ABSTRACT: 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.

Item Type:Working Paper or Technical Report
Uncontrolled Keywords:Sistema Fiscal, Administración Tributaria, Cooperación Internacional,Evasión Fiscal, Paraísos Fiscales, Tax System, Tax Administration, International Cooperation, Tax Evasion, Tax Havens.
Subjects:Social sciences > Economics > Economic cooperation
Social sciences > Law > Taxation-Law and legislation
Series Name:Policy Papers
Volume:UNSPECIFIED
Number:02/10
ID Code:11174
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Deposited On:15 Sep 2010 09:38
Last Modified:06 Feb 2014 08:58

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