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...
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| Format: | Article |
| Language: | Spanish |
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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 |
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| author | Dionisio Borda Manuel Caballero |
| author_facet | Dionisio Borda Manuel Caballero |
| author_sort | Dionisio Borda |
| collection | DOAJ |
| description | 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 regressive fiscal impact. In order to improve tax efficiency and equity, a set of measures should be applied in the new fiscal agreement, such
as: tax review and adjustment; direct taxation increase; tax expenditure reduction; and tax/GDP ratio increase. All these measures aim to raise financial resources in order to provide
public goods and services to improve equity. The final goal of fiscal strengthening is economic development and social welfare and cohesion improvement. In the long there must not be any tradeoff between economic growth and equity policy. |
| first_indexed | 2024-12-14T12:22:53Z |
| format | Article |
| id | doaj.art-7f044b76e6af400c81b59b13305dc778 |
| institution | Directory Open Access Journal |
| issn | 2076-0531 2076-054X |
| language | Spanish |
| last_indexed | 2024-12-14T12:22:53Z |
| publishDate | 2016-06-01 |
| publisher | Universidad Nacional de Asunción |
| record_format | Article |
| series | Población y Desarrollo |
| spelling | doaj.art-7f044b76e6af400c81b59b13305dc7782022-12-21T23:01:26ZspaUniversidad Nacional de AsunciónPoblación y Desarrollo2076-05312076-054X2016-06-012242819110.18004/pdfce/2076-054x/2016.022(42)081-091Tax efficiency and equity. A construction taskDionisio Borda0Manuel Caballero1Centro de Análisis y Difusión de la Economía Paraguaya (CADEP)Centro de Análisis y Difusión de la Economía Paraguaya (CADEP)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 regressive fiscal impact. In order to improve tax efficiency and equity, a set of measures should be applied in the new fiscal agreement, such as: tax review and adjustment; direct taxation increase; tax expenditure reduction; and tax/GDP ratio increase. All these measures aim to raise financial resources in order to provide public goods and services to improve equity. The final goal of fiscal strengthening is economic development and social welfare and cohesion improvement. In the long there must not be any tradeoff between economic growth and equity policy.http://scielo.iics.una.py/pdf/pdfce/v22n42/2076-054X-pdfce-22-42-00081.pdftax pressureParaguayeconomic and social development |
| spellingShingle | Dionisio Borda Manuel Caballero Tax efficiency and equity. A construction task Población y Desarrollo tax pressure Paraguay economic and social development |
| title | Tax efficiency and equity. A construction task |
| title_full | Tax efficiency and equity. A construction task |
| title_fullStr | Tax efficiency and equity. A construction task |
| title_full_unstemmed | Tax efficiency and equity. A construction task |
| title_short | Tax efficiency and equity. A construction task |
| title_sort | tax efficiency and equity a construction task |
| topic | tax pressure Paraguay economic and social development |
| url | http://scielo.iics.una.py/pdf/pdfce/v22n42/2076-054X-pdfce-22-42-00081.pdf |
| work_keys_str_mv | AT dionisioborda taxefficiencyandequityaconstructiontask AT manuelcaballero taxefficiencyandequityaconstructiontask |