80年代以来,税制改革已成为拉美调整改革计划中的一个重要组成部分。世界银行和国际货币基金组织认为,国际收支不平衡有其财政政策上的根源,而财政赤字不能仅仅通过压缩财政支出来消除。拉美大多数国家在税制上存在的严重弊端是导致财政赤字的重要因素。因此,税制改革被视为理顺拉美宏观经济秩序和结构调整成功的关键。 Since the 1980s, the reform of the tax system has become an important part of the plan for the readjustment and reform of Latin America. According to the World Bank and the International Monetary Fund, imbalances in the balance of payments have their root causes in fiscal policy, and fiscal deficits can not be eliminated by merely compressing fiscal expenditures. The serious drawbacks that exist in the tax system in most Latin American countries are important factors that cause the fiscal deficit. Therefore, the tax reform is seen as the key to smoothing the macroeconomic order and structural readjustment in Latin America.