Publication: Fortalecimiento de la capacidad fiscal de los países en desarrollo y apoyo a la lucha internacional contra la evasion fiscal
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2010
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Instituto Complutense de Estudios Internacionales (ICEI)
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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.
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.
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.
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