Fiscalidad y movilización de recursos domésticos de los países en desarrollo

• Carlos Garcimartín ^[1]
  1. [1] Universidad Rey Juan Carlos

     Universidad Rey Juan Carlos

     Madrid, España

     
• Localización: Información Comercial Española, ICE: Revista de economía, ISSN 0019-977X, ISSN-e 2340-8790, Nº 939, 2025 (Ejemplar dedicado a: Financiación para el desarrollo), págs. 13-22
• Idioma: español
• DOI: 10.32796/ice.2025.939.7902
• Títulos paralelos:
  • Taxation and Domestic Resource Mobilization in Developing Countries
• Enlaces
  • Texto completo
• Resumen
  • español

    En este artículo se examinan diversos aspectos sobre los sistemas tributarios y la movilización de recursos domésticos de los países en desarrollo. Por un lado, las características básicas de la capacidad recaudatoria de dichos sistemas. Por otro, las reformas emprendidas en los últimos años y los avances logrados. Finalmente, los desafíos aún pendientes. Como se constata, aunque se han producido mejoras muy significativas en los sistemas tributarios y en la movilización de recursos domésticos de los países en desarrollo, aún existen desafíos notables, tanto respecto al diseño como a la gestión

  • English

    This paper examines various aspects of tax systems and domestic resource mobilization in developing countries. On the one hand, the basic characteristics of the collection capacity of these systems. On the other hand, the reforms undertaken in recent years and the progress achieved. Finally, the challenges still pending. As can be seen, although there have been very significant improvements in the tax systems and in the mobilization of domestic resources in developing countries, there are still significant challenges, both in terms of design and management

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