Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace review
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This book describes the analysis that led to the reform of the Guatemalan tax system in 1992. It also describes the tax policy aspects to improve tax administration, budgeting and fiscal planning, and a training program in customs and tax administration.
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Preface -- The Macroeconomic Setting for Tax Reform -- Performance of the Pre-reform Tax System -- Problems with the Guatemalan Tax System -- Objectives and Approach -- Individual Income Tax: Proposals and Reforms -- Company Income Tax: Proposals and Reform -- Value-Added Tax and Other Taxes: Proposals and Reform -- Impact of the Reform Program and Next Steps -- Individual Income Tax Microsimulation Models -- About the Book and Authors
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Produktdetaljer
ISBN
9780367318543
Publisert
2019-09-13
Utgiver
Vendor
Routledge
Vekt
453 gr
Høyde
229 mm
Bredde
152 mm
Aldersnivå
U, G, 05, 01
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
176