Análisis del impuesto a las transacciones financieras en América Latinaz

González Pérez, Marta Consuelo; López López, María Lourdes
January 2013
Revista Telos;ene-abr2013, Vol. 15 Issue 1, p91
Academic Journal
The article aims to analyze implementation of the financial transaction tax in Latin America, which has become fashionable in recent years because it generates increased revenue for public finance in times of crisis. One purpose of this tax is to combat the informal economy and increase tax revenues through information obtained from the financial system. The research is supported by authors such as Gonzalez (2009), Leon (2006), Serra and Alfonso (2007) and Shome (2000), among others. Methodology is of the qualitative, documentary type, which permitted studying laws, regulations and referenced documents to analyze implementation of this tax in various Latin American countries. This study considers the informal sector in which part of a country's economy is made ??up of individuals who work for themselves and establish themselves as micro and small businesses that are not fully integrated into the institutional framework governing economic activities in each country. Although the intention of implementing this tax was transitory in different countries, governments have turned it into something permanent, handling different rates. The results have favored revenue, and consequently, a re-structuring has been reflected in public finances. Therefore, informality is a subject that should be included in government programs aimed at reducing this sector.


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