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State and Indirect Taxes in Chile and Latin America: Analysis of the Period 2000 - 2011 Imprimir E-mail

STATE AND INDIRECT TAXES IN CHILE AND LATIN AMERICA: ANALYSIS OF THE PERIOD 2000 - 2011

Ganga Contreras, Francisco(*); Cabello Herrera, Ximena(**); Piñones Santana, M. Angélica(***)
(*) Departamento de Ciencas del Desarrollo -  Campus Santiago
Universidad de Los Lagos
Santiago - Chile
(**) Facultad de Ciencas Económicas y Administrativas
Universidad Diego Portales
Santiago - Chile
(***) Facultad de Ciencas Económicas y Administrativas
Universidad de Valparaíso
Valparaíso - Chile
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Reception Date: 06/28/13 - Approval Date: 09/11/13


ABSTRACT
The State needs financial resources to fulfill its mission in society, therefore, it is no coincidence that taxes in Latin America and particularly in Chile, are currently a topic of discussion in academic and political circles. For this reason, the cardinal purpose of this research is to describe the main features of the taxes of the countries in Latin America and Chile in particular, developing a cross-sectional analysis of the different realities in terms of taxation. To achieve this goal, we conducted an exploratory-descriptive study, and analysis of the main variables that make this type of tax, and identifying the essential components of existing tax systems.
In summary we concluded that Chile has made progress in tax revenue, but has failed to eradicate poverty and reduce the economic and social gap that becomes increasingly questioned, probably one of the main causes is the value added tax (VAT). Against this, it is necessary to continue to work in equities as simplifying our tax system and reduce tax payable amount. 

KEYWORDS: State; Taxes; Tax Reform; Latin America; Public Expenditure.

 

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