Armonización fiscal para la integración en el MERCOSUR.

Documentos CIDOB América Latina, n.º 20

The aim of the work is to explore what has been done so far, and what remains to be achieved in terms of tax policies in the region of Latin America, and particularly in MERCOSUR.

The work is structured into different sections: the first covers the scenario of regional integration, approaching it from a hypothesis that posits the existence of an interaction between economic integration and institutional integration. The following sections deal with the arguments of a second hypothesis, based on the supposition that fiscal asymmetries are the greatest obstacle to regional integration.

Firstly, the regional macroeconomic scenario is presented, followed by a diagnosis of the fiscal differences. This is followed by an assessment of the coordination alternatives, and a number of reflections are expressed for the purpose of orientating the debate with respect to the main criteria for the convergence of fiscal policies, so that they facilitate the advance of the regional integration process in the light of the European reference.

ISSN: 1697-7688 (print edition)
ISSN: 1697-8137 (online edition)