{"title":"危地马拉财政特权的谈判及其影响","authors":"M. Garita","doi":"10.2139/ssrn.2970609","DOIUrl":null,"url":null,"abstract":"The present article analyzes fiscal privileges in Guatemala from a taxation point of view, identifying the cost that they incur through the tax expenditure methodology. The article also discusses the historical situation of Guatemala concerning taxes and its consequence for the social situation and its relation. Therefore, the conclusion of this article is that fiscal privileges are politics aimed at minorities that cost more to the society than the benefits they have in Guatemala.","PeriodicalId":324969,"journal":{"name":"ERN: Latin America & the Caribbean (Development) (Topic)","volume":"229 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Negotiation and Effects of Fiscal Privileges in Guatemala\",\"authors\":\"M. Garita\",\"doi\":\"10.2139/ssrn.2970609\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The present article analyzes fiscal privileges in Guatemala from a taxation point of view, identifying the cost that they incur through the tax expenditure methodology. The article also discusses the historical situation of Guatemala concerning taxes and its consequence for the social situation and its relation. Therefore, the conclusion of this article is that fiscal privileges are politics aimed at minorities that cost more to the society than the benefits they have in Guatemala.\",\"PeriodicalId\":324969,\"journal\":{\"name\":\"ERN: Latin America & the Caribbean (Development) (Topic)\",\"volume\":\"229 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-05-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ERN: Latin America & the Caribbean (Development) (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2970609\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Latin America & the Caribbean (Development) (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2970609","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Negotiation and Effects of Fiscal Privileges in Guatemala
The present article analyzes fiscal privileges in Guatemala from a taxation point of view, identifying the cost that they incur through the tax expenditure methodology. The article also discusses the historical situation of Guatemala concerning taxes and its consequence for the social situation and its relation. Therefore, the conclusion of this article is that fiscal privileges are politics aimed at minorities that cost more to the society than the benefits they have in Guatemala.
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