Central American tax systems are modern in their orientation, though there remains scope for beneficial reform. Value-added taxes are the mainstay of collections, but their performance varies. Income and property taxes remain relatively underused and should apply to higher income taxpayers more comprehensively. Tax reform needs to be mindful of global competition. Continuing improvement in administrative performance is also essential
Notes
Cover title
"December 2002"--Page 1
Bibliography
Includes bibliographical references (page 41)
Notes
At head of title: Fiscal Affairs Department
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