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Fortalecimiento de la capacidad fiscal de los países en desarrollo y apoyo a la lucha internacional contra la evasión fiscal

Author

Listed:
  • José Antonio Alonso

    (Universidad Complutense de Madrid, Instituto Complutense de Estudios Internacionales (ICEI))

  • Carlos Garcimartín

    (Universidad Rey Juan Carlos)

  • Jesús Ruiz-Huerta

    (Universidad Rey Juan Carlos)

  • Santiago Díaz Sarralde

    (Universidad Rey Juan Carlos)

Abstract

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.

Suggested Citation

  • José Antonio Alonso & Carlos Garcimartín & Jesús Ruiz-Huerta & Santiago Díaz Sarralde, 2010. "Fortalecimiento de la capacidad fiscal de los países en desarrollo y apoyo a la lucha internacional contra la evasión fiscal," Policy Papers del Instituto Complutense de Estudios Internacionales 10-02, Universidad Complutense de Madrid, Instituto Complutense de Estudios Internacionales.
    • Handle: RePEc:ucm:ppaper:02-10
    Note: ISBN 978-84-693-4591-7
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