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在拉美，由于人们思想上反对公共部门的增长而掀起的公共部门私有化管理的浪潮中，税务管理的私有化是较为引人注目的。税务管理私有化并不意味着政府放弃对税务政策的控制，而是政府仍拥有制定税法的排他性权力及在税收全过程中检查、监督的权力。经政府授权负责税务管理的公?
In Latin America, the privatization of tax administration is more noticeable in the wave of privatization of public sector management that has been set off by people’s ideological opposition to the growth of the public sector. The privatization of tax administration does not mean that the government gives up its control over tax policies. Instead, the government still has the exclusive power to make tax laws and inspect and supervise the whole process of taxation. The government is responsible for the tax management of public?