Este es un tema bastante viejo pero que seguirá estando en la mesa de debates de países como México. Aquí les comparto un buen post en el Blog del FMI. Tax Matters for Developing Countries ....
algunas ideas de esa nota...
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Strengthening revenue systems is about much more than increasing revenue.
•Effects on growth and efficiency clearly matter—the poor are not likely to be best served by tax systems that treat investment harshly, for instance.
•But equity and fairness matter a great deal too, maybe even more. They matter in themselves: after all, a main reason that low-income countries need more revenue is to finance poverty-reducing measures. And equity and fairness also matter for the legitimacy and effectiveness of the tax system: taxes that are seen as unfair will be poorly complied with. And poor compliance leads itself to actual and perceived unfairness, as only some pay their fair share.
•Then there are links between taxation and building modern, accountable and responsive governments overall. One reason we have long seen combating corruption in tax administrations as so critical, for instance, has been its potential value in spearheading wider improvements in public governance. Ensuring that elites are seen to pay a decent amount of tax is important in this context too
....
Strengthening revenue systems is about much more than increasing revenue.
•Effects on growth and efficiency clearly matter—the poor are not likely to be best served by tax systems that treat investment harshly, for instance.
•But equity and fairness matter a great deal too, maybe even more. They matter in themselves: after all, a main reason that low-income countries need more revenue is to finance poverty-reducing measures. And equity and fairness also matter for the legitimacy and effectiveness of the tax system: taxes that are seen as unfair will be poorly complied with. And poor compliance leads itself to actual and perceived unfairness, as only some pay their fair share.
•Then there are links between taxation and building modern, accountable and responsive governments overall. One reason we have long seen combating corruption in tax administrations as so critical, for instance, has been its potential value in spearheading wider improvements in public governance. Ensuring that elites are seen to pay a decent amount of tax is important in this context too
1 comentario:
Happy Easter a todos.....El IMF dice..."the poor are not likely to be best served by tax systems that treat investment harshly, for instance" Sin embargo, pocos paises gravan la inversion a tan bajo nivel como Mexico. En EEUU, hay un impuesto sobre dividendos de 15%, y Obama busca aumentarlo a 39.6%. Ganancias bursatiles se gravan a tasas de hasta casi 50%, entre el ISR federal y estatal. Y de todos modos, cierto empresario (hijo de Mami y Papi, por cierto, y alguien que si no fuera por su mano derecha, ya hubiera perdido todo) de los medios decidio hacer una inversion en EEUU hace unos meses. Y cuantas empresas Mexicanas han hecho inversiones en Sudamerica, en paises donde se grava las inversiones a tasas mucho mas altas que en Mexico. La verdad es que eso de bajar el ISR a las inversiones es un pretexto para gravar el consumo, para asi mantener la pobreza. Como ha dicho el Presidente Obama, con tanta riqueza concentrada en tan pocos manos, seria injusto no aumentarles los impuestos a los que mas tienen.
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