Keywords
PIB América Latina
Ingresos fiscales GDP
GDP Latin America
Tax revenues
How to Cite
Abstract
A bibliographical study was conducted. in order to characterize the investigative trends in the problem of tax revenues control
Changes in government revenue as a share of GDP, for 17 countries in Latin America was calculated and an average from 14.35 to 21.26 as percent of GDP was determined.
It is stressed that the countries of the region have experienced an increase in the tax burden in relation to GDP, which is linked to structural changes that have consolidated Added Tax (VAT), and participation in direct taxes.
It can be concluded that the control of tax revenues takes place in the context of a complex scenario of fiscal reforms, fight for equality and corruption problems..
Investigations in relation to the methods used for the control of tax revenues were reviewed.
The study showed that control of tax revenues is an issue that requires further research that can characterize these levels and compare methods to determine them
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