Las reglas fiscales en los países de la Alianza del Pacífico
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This research seeks to analyze the fiscal rules in the countries of the Pacific Alliance, a scheme formed in 2012, composed of Mexico, Colombia, Peru and Chile. This model aims to become a subregional area of "deep integration", to move towards the free movement of goods, services, capital and people. After noxious experiences of financial instability, the member states of this bloc have learned the importance of maintaining adequate macroeconomic levels, and in particular, of providing health to the fiscal coffers, in order to be able to give sustainability to public spending and have the -effective- possibility of injecting additional resources in the low moments of the economic cycle. Thus, this work has an introductory part that describes some general concepts about tax rules, then expose the current regulatory bodies in this area, in the countries reviewed, noting some functional and organic flaws that would be advisable to correct. The foregoing, in the understanding that a correct fiscal performance is crucial to improve the welfare of its inhabitants, and at the same time can be seen as a factor that helps to advance, with greater certainty, towards a stronger regional economic integration.
Artículo de publicación ISI
Quote ItemCadernos de Dereito Actual Número: 9 Páginas: 331-352
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