Tax expenditures are deviations from the benchmark tax system which provides preferential tax treatment. Governments use them to pursue different...
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Una de las principales debilidades estructurales de los sistemas tributarios de América Latina y el Caribe es el escaso peso relativo del impuesto...
The tax system is one of the main instruments used by the State to finance the provision of public goods and services. In the tax system, there...
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