Fiscal panorama of Latin America and the Caribbean 2019

Examines the role of tax policy as a tool for driving progress towards achievement of the Sustainable Development Goals. The document also analyses the constraints on domestic resource mobilization caused by fiscal incentives and how these incentives could instead foster sustainable and inclusive development.

Examineaza rolul politicii fiscale ca instrument pentru stimularea progresului catre realizarea obiectivelor de dezvoltare durabila. Documentul analizeaza, de asemenea, constrangerile legate de mobilizarea resurselor interne cauzate de stimulentele fiscale si modul in care aceste stimulente ar putea favoriza in schimb o dezvoltare durabila si favorabila incluziunii.