Desafíos de la Tributación Global: Hacia una tributación global incluyente, sostenible y equitativa para América Latina y el Caribe

Abstract

The academic initiative "Rethinking Global Taxation: Towards Inclusive, Sustainable, and Equitable Global Taxation," resulting from the collaboration between Fedesarrollo and the Ministry of Finance and Public Credit, aims to address the main challenges faced by the fiscal landscape in Latin America and the Caribbean. The mission of this initiative is to contribute to the creation of a more inclusive, sustainable, and equitable global taxation system. This objective is of particular relevance in a global context characterized by shared challenges in international taxation and the increasing digitization of the economy. At Fedesarrollo, we believe this is a unique opportunity to harmonize regional positions and leverage our collective technical expertise in the search for effective solutions.

The academic event, which took place on May 2 and 3 in Bogotá, Colombia, served as a platform for a wide range of participants, including academics, civil society, and the private sector, to share their ideas and identify critical issues within our current tax system. Subsequently, these concerns were discussed in greater detail during a ministerial summit held on July 27 and 28 in Cartagena, Colombia.

The panelists for the academic event were selected through a competitive call for abstracts, with an external academic committee rigorously evaluating the submissions to ensure the quality of contributions.

Fedesarrollo has taken on the important task of compiling the various documents from these events into a comprehensive book focused on Fiscal Cooperation in Latin America and the Caribbean. This book is presented as a compendium of valuable research and reflections, representing a significant step towards addressing fiscal challenges in our region. We hope that this book will contribute to the enrichment of our collective knowledge and promote dialogue and action in the field of fiscal cooperation.