This chapter analyses Paraguay tax system and recent tax reforms. After a brief introduction to the country economy, section two presents basic data on public finances and compares the Paraguayan tax system with other Latin American systems. Section three details the main taxes and their features. Finally, section four evaluates recent tax reforms. The chapter closes with a critical evaluation of the initiatives taken and those still needed to contribute to improve the country’s social and economic status.
Paraguay / C. Ferrario (ROUTLEDGE INTERNATIONAL STUDIES IN MONEY AND BANKING). - In: Tax Systems and Tax Reforms in Latin America / [a cura di] L. Bernardi, A. Barreix, A. Marenzi, P. Profeta. - Londra : Routledge, 2008. - ISBN 9780415443364. - pp. 267-282
Paraguay
C. Ferrario
2008
Abstract
This chapter analyses Paraguay tax system and recent tax reforms. After a brief introduction to the country economy, section two presents basic data on public finances and compares the Paraguayan tax system with other Latin American systems. Section three details the main taxes and their features. Finally, section four evaluates recent tax reforms. The chapter closes with a critical evaluation of the initiatives taken and those still needed to contribute to improve the country’s social and economic status.
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