Central American Tax Reform: Trends and Possibilities
Electronic Access:
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Summary:
Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential.
Series:
Working Paper No. 2002/227
Subject:
Corporate income tax Income and capital gains taxes Income tax systems Personal income tax Revenue administration Taxes Value-added tax
English
Publication Date:
December 1, 2002
ISBN/ISSN:
9781451875423/1018-5941
Stock No:
WPIEA2272002
Pages:
41
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