Resumo

BORDA, Dionisio  e  CABALLERO, Manuel. Tax efficiency and equity. A construction task. Poblac.Desarro. [online]. 2016, vol.22, n.42, pp.81-91. ISSN 2076-054X.  https://doi.org/10.18004/pdfce/2076-054x/2016.022(42)081-091.

The current tax system (2004-2014), weak in efficiency and equity, shows six properties: low tax rates and tax/GDP ratio for the country development level; stagnant tax/GDP ratio overtime; high indirect taxation ratio; asymmetry between tax burden and economic sector size; high tax expenditure; and regressive fiscal impact. In order to improve tax efficiency and equity, a set of measures should be applied in the new fiscal agreement, such as: tax review and adjustment; direct taxation increase; tax expenditure reduction; and tax/ GDP ratio increase. All these measures aim to raise financial resources in order to provide public goods and services to improve equity. The final goal of fiscal strengthening is economic development and social welfare and cohesion improvement. In the long there must not be any tradeoff between economic growth and equity policy.

Palavras-chave : economic-social-development.

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