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Tributación para la integración del MERCOSUR

Author

Listed:
  • Tanzi, Vito
  • Barreix, Alberto Daniel
  • Roca, Jerónimo
  • Villela, Luiz Arruda
  • González Cano, Hugo
  • Rezende, Fernando
  • Alarcón Säfstrand, Manuel
  • Cavalcanti, Carlos Eduardo G.

Abstract

Este documento surge a solicitud del Grupo Mercado Común del MERCOSUR, y presenta la recopilación de los trabajos presentados en la reunión del Diálogo Subregional de Viceministros sobre Armonización Tributaria en la ciudad de Buenos Aires, en junio de 2004. El documento contiene un capítulo inicial del Prof. Vito Tanzi sobre globalización y sistemas tributarios que constituye un marco de fondo de las transformaciones de la tributación en un mundo cada vez más interconectado. En el siguiente trabajo, Alberto Barreix, Jerónimo Roca y Luiz Villela tratan de forma comprensiva la tributación en el MERCOSUR, la necesidad de coordinación donde discuten los efectos tributarios de la liberalización comercial y financiera, de la integración económica y proponen una agenda de coordinación fiscal para el bloque.

Suggested Citation

  • Tanzi, Vito & Barreix, Alberto Daniel & Roca, Jerónimo & Villela, Luiz Arruda & González Cano, Hugo & Rezende, Fernando & Alarcón Säfstrand, Manuel & Cavalcanti, Carlos Eduardo G., 2005. "Tributación para la integración del MERCOSUR," IDB Publications (Working Papers) 2799, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:2799
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    Keywords

    Fiscal; Integration;

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