Repensar La Tributacion Para Impulsar El Crecimiento En America Latina Y El Caribe - Objetivos, Respuestas Conductuales Y Avances Tecnologicos

Reevaluating tax systems in Latin America and the Caribbean, the report shifts attention from sole focus on collection efficiency and fairness to incorporating economic growth. It explores how taxpayer behavior and technological advances shape tax performance, urging policymakers toward context-specific reforms.