Tax efficiency and equity. A construction task
The current tax system (2004-2014), weak in efficiency and equity, shows six properties: low tax rates and tax/GDP ratio for the country development level; stagnant tax/GDP ratio overtime; high indirect taxation ratio; asymmetry between tax burden and economic sector size; high tax expenditure; and...
| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad Nacional de Asunción
2016-06-01
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| Series: | Población y Desarrollo |
| Subjects: | |
| Online Access: | http://scielo.iics.una.py/pdf/pdfce/v22n42/2076-054X-pdfce-22-42-00081.pdf |