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Las reglas fiscales en los países de la Alianza del Pacífico

Authordc.contributor.authorGallegos Zúñiga, Jaime 
Cita de ítemdc.identifier.citationCadernos de Dereito Actual Número: 9 Páginas: 331-352es_ES
Abstractdc.description.abstractThis 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.es_ES
Publisherdc.publisherUniversidad de Santiago de Compostelaes_ES
Type of licensedc.rightsAttribution-NonCommercial-NoDerivs 3.0 Chile*
Link to Licensedc.rights.uri*
Sourcedc.sourceCadernos de Dereito Actuales_ES
Keywordsdc.subjectLatin Americaes_ES
Keywordsdc.subjectPublic Treasuryes_ES
Keywordsdc.subjectFiscal Ruleses_ES
Keywordsdc.subjectPacific Alliancees_ES
Títulodc.titleLas reglas fiscales en los países de la Alianza del Pacíficoes_ES
Title in another languagedc.title.alternativeThe fiscal rules in the countries of the Pacific Alliancees_ES
Document typedc.typeArtículo de revistaes_ES
Indexationuchile.indexArtículo de publicación ISIes_ES

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Attribution-NonCommercial-NoDerivs 3.0 Chile
Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivs 3.0 Chile