Tax Gap – Brecha Fiscal Dr Diego Salto van der Laat Costa Rica.

Slides:



Advertisements
Presentaciones similares
EL PACTO FISCAL Y LOS SISTEMAS TRIBUTARIOS EN AMÉRICA LATINA (versión preliminar) Ricardo Martner Área de Políticas Presupuestarias y Gestión Pública,
Advertisements

1 Un Panorama de las finanzas públicas Ricardo Martner Area de Políticas Presupuestarias y Gestión Pública ILPES, CEPAL, Naciones Unidas IV Curso Internacional.
The prepositions AL and DEL The preposition a means to or towards. When used with the article el the contraction AL (a + el = to the ) is formed due to.
PAHO/WHO - IDB – Washington DC, 29 y 30 de noviembre de 2007
El Verbo “Ir” To go. Ir Used for destinations To go somewhere Must use the personal “a” afterwards.
Copyright © 2008 Vista Higher Learning. All rights reserved  In Spanish, as in English, the object of a preposition is the noun or pronoun that.
Statistics and Fiscal Studies Service MONITORING AND FORECASTING TAX REVENUES STATISTICS AND FISCAL STUDIES SERVICE MONITORING AND FORECASTING TAX REVENUES.
Direct Object Pronouns Bill hit the ball. "Ball" receives the action of the verb "hit." Sherry reads the book. "Book" receives the action of the verb.
Repaso y preposiciones para el examen del Capítulo 4.
Question words question WORDS? Cómo Cuándo Cuánto Dónde Por qué Qué Cuál Quién A qué hora Adónde.
Spanish –er and –ir verbs. Verbs in General English and Spanish both conjugate verbs. They can be organized as 1rst, 2 nd, and 3 rd person. If you need.
Estar + Past Participle Many adjectives in Spanish are actually PAST PARTICIPLES of verbs. Recall that to form the past participle of a verb in Spanish,
December 2012 Michael Borchardt. Positive Aspects of the Pefa Excercise in Uruguay Uruguay at glance Synthesis of the Action Plan for Improvement of Fiscal.
MEJORES PENSIONES, MEJORES TRABAJOS HACIA LA COBERTURA UNIVERSAL EN COLOMBIA Y AMÉRICA LATINA Mariano Bosch, Angel Melguizo y Carmen Pagés Séptimo Congreso.
Copyright © 2008 Vista Higher Learning. All rights reserved. 10.1–1 The future perfect tense (el futuro perfecto) is formed with the future of haber and.
Objective Distinguish the rules to form the plural of a noun.
4.1 Continuidad en un punto 4.2 Tipos de discontinuidades 4.3 Continuidad en intervalos.
Me llamo ________ Clase 702 La fecha es el 7 de enero del 2014
The Normal Distribution To calculate the probability of a Normal distribution between a and b:
Subject Pronouns and Ser Subjects and Verbs The subject of a sentence tells us who is doing the action. The verb tells us what action is taking place.
Superlatives. To talk about something or someone having “the most” or “the least” characteristic or quality, use the following formulas: El La Los Las.
VERBS IN 3 rd PERSON / INDIRECT OBJECT PRONOUN. ● SOME VERBS IN SPANISH FOLLOW A PARTICULAR STRUCTURE USING ONLY THE 3 rd PERSON WITH ALL THE PRONOUNS.
Capítulo 4. Infinitives in Spanish end in –ar, -er, and – ir The conjugated infinitive is often followed by another infinitive or infinitive phrase/ expression.
Gender in español Gramática 2.2
ALC 73 Hoy es lunes el 16 de abril de Completa la información usando frases completas. Tu nombre completo Tu fecha de nacer El lugar de nacer El.
Ahora – Copy down the following questions, then answer it in a complete sentence in Spanish. 1. ¿Qué te gusta hacer después de la escuela? 2. ¿De dónde.
# 1. ¿Cómo los sistemas económicos afectan a los países en general? # 2. ¿Cómo tú mejorarías la economía de tú país?
Workshop: Llevando Responsible Care y la Gestión de Producto a un nivel más alto en Sud América.
Día de la independencia en Panama By: Becca Chadwells.
Un estudio comparativo. 1. Offering old-age pension guarantees (provided in some countries, such as Bolivia and Chile). 2. Allowing flexible.
Think, Pair, Share Think about the answers to these questions, then write and share: 1.Have you ever been away from home for an extended period of time?
Quasimodo:. Pronunciación: 0 La salud 0 Verbos 0 Adjetivos 0 Adverbios.
Presupuestar en tiempos de abundancia (con recursos escasos y no renovables) Ricardo Martner Área de Políticas Presupuestarias y Gestión Pública ILPES,
In Lección 1, you learned how to conjugate and use the verb ser (to be). You will now learn a second verb which means to be, the verb estar. Although.
Subject Pronouns Saquen las guias de gramatica. Subject Pronouns Noun: person, place, thing or idea Pronoun: replaces a noun ▫Not as specific as a noun.
Answering Questions.  If a question does not have a question word, it is a yes/no question. Answer with sí or no.  If the question asks “you,” answer.
Copyright © 2008 Vista Higher Learning. All rights reserved In Lección 1, you learned how to conjugate and use the verb ser (to be). You will now.
TENER, ESTAR and ANDAR in the Preterite. The verbs tener, estar, and andar have similar stem changes in the Preterite tense. They all have “uv” in the.
I Curso Internacional de Economías de América Latina y el Caribe Santiago, 9 al 20 de julio de 2007 Ingresos Tributarios en América Latina y el Caribe.
Associative, Commutative, and Distributive Properties of Addition and Multiplication August 18th Students only need to copy the writing in purple. Students.
Possible changes in the Maquila Decree Héctor Silva Meeting - Breakfast November 18, 2009.
Alejandro Valle Baeza. Desigualdad en el capitalismo.
Las palabras interrogativas ¿?. Tag questions Igual que en inglés, es una afirmación seguida por (followed by) una pregunta para confirmar. Vives en una.
27 March 2007 Centre for Tax Policy and Administration Organisation for Economic Co-operation and Development 1 Perspectiva Internacional del Sistema Tributario.
Témoignage et réflexions autour de l'EAD
What is a reflexive verb? A reflexive verb indicates that the subject of the sentence has performed an action on himself/herself/itself. In other words,
Capítulo 2A - Apuntes #1 LOS PRONOMBRES. *The subject of a sentence tells us who is doing the action Pablo escucha música *The subject of a sentence replaces.
Capítulo 2A - Apuntes #1 LOS PRONOMBRES. *The subject of a sentence tells us who is doing the action Pablo escucha música *The subject of a sentence replaces.
Escriban en sus Apuntes In your apuntes write down three sentences in the ‘yo’ form for the following verbs in the preterite tense: – almorzar – buscar.
702 COPY THE FOLLOWING LESSON INTO YOUR NOTEBOOK. COMPLETE ALL THE WORK THIS WORK WILL BE CHECKED ON FRIDAY ALONG WITH Proposito and Tarea # 35.
©2014 by Vista Higher Learning, Inc. All rights reserved Although estar ends in -ar, it does not follow the pattern of regular -ar verbs. Yo estoy.
Excedente económico. Another handy statistic for summarizing the connection between parents’ and children’s income is the Intergenerational.
Memorando de Entendimiento entre el Reino de los Países Bajos y la República Argentina 1 de marzo de 2016, Buenos Aires - Rotterdam Lucia Sahin para el.
EQUIDAD Y TRIBUTACIÓN EN AMÉRICA LATINA Juan Pablo Jiménez Comisión Económica para América Latina y el Caribe (CEPAL) Conferencia Técnica del CIAT “Fortalecimiento.
6.1-1  In Lección 5, you learned how to form past participles. You will now learn how to form the present perfect indicative (el pretérito perfecto de.
Subject Pronouns P. 82 Realidades 1.
MONITORING AND FORECASTING TAX REVENUES
Subject Pronouns.
El verbo ir español I.
 We did this work with the objective of analyzing the state of water.
Subject Pronouns P. 82 Realidades 1.
Subject Pronouns P. 82 Realidades 1.
Conjugate ir in the present tense
Subject Pronouns P. 82 Realidades 1.
Subject Pronouns P. 82 Realidades 1.
Subject Pronouns.
GLOBAL GAP.
Los Pronombres.
Subject Pronouns P. 82 Realidades 1.
Subject Pronouns P. 82 Realidades 1.
Transcripción de la presentación:

Tax Gap – Brecha Fiscal Dr Diego Salto van der Laat Costa Rica

¿Qué es el Tax Gap – Brecha Fiscal? ¿Por qué resulta importante? Diferencia entre el potencial recaudatorio y lo efectivamente recaudado Tax Gap – Brecha Fiscal

Evaluación y Seguimiento de BEPS “The findings of the work performed since 2013 highlight the magnitude of the issue, with global corporate income tax (CIT) revenue losses estimated between 4% and 10% of global CIT revenues, i.e. USD 100 to 240 billion annually.” Action Plan 11.

“…these indicators and all analyses of BEPS are severely constrained by the limitations of the currently available data. The available data is not comprehensive across countries or companies, and often does not include actual taxes paid. In addition to this, the analyses of profit shifting to date have found it difficult to separate the effects of BEPS from real economic factors and the effects of deliberate government tax policy choices. Action Plan 11.

La información es escasa y resulta de difícil obtención. EUA estima cumplimiento en 84% UK estima cumplimiento en 91,6% Tax Gap – Brecha Fiscal

Latino América Recaudación media en Latino América es aproximadamente 21.3% PIB vs 34.1% PIB (OCDE) Diferencia se debe, en gran parte, a “elevada brecha de incumplimiento del Impuesto sobre la Renta” (CEPAL, 2010)

Informes del Ministerio de Hacienda y la Contraloría General de la República. IGSV: 30,5% Renta Físicas: 53,8% Renta Jurídicas: 67,5% Costa Rica

Tax Gap – Brecha Fiscal

Riesgo de justificar nuevas reformas por supuesta brecha fiscal elevada. Brecha fiscal podría estar elevada por otros factores ajenos a las MNEs tales como informalidad y mala gestión. ¿MNEs o Pequeñas/Medianas? Debe haber mejora en información. Observaciones

Dr. Diego Salto van der Laat Profesor - Universidad de Costa Rica Socio – Batalla Salto Luna