Taxation in the economic context of Latin America

The main objective of this research is to show the management of taxation in the Latin American context. To achieve this purpose, an extensive review and exploration, documental and updated bibliography, related to the taxation environments in the Latin American nations, is carried out. The research shows that current tax regimes in Latin America today have serious limitations and contribute little to reducing the structural inequalities of income and wealth in the region. In Latin America, there is a tendency to reduce the personal income tax rates observed in the economies. The work details the behavior of the tax regime in this region, and the consequences that nowadays cause can for these nations.