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Taxation tango

Tax and transparency in Latin America: the scorecard results have not been encouraging, but progress is being made, says Derek Sambrook

31 January 2014

Tax and transparency in Latin America: the scorecard results have not been encouraging, but progress is being made, says Derek Sambrook

Management of tax systems in Latin America has much in common with the tango: there are long pauses in difficult positions. So I suspect that Viscount Sherbrooke's view of tax collectors, given 144 years ago, will have little relevance for decades to come: "The Chancellor of the Exchequer is a man whose duties make him more or less a taxing machine. He is instructed with a certain amount of misery which it is his duty to distribute as fairly as he can." The machinery is badly in need of repair.

Tax authorities are also burdened with applying (in many instances) stretched resources towards assisting the US government in collecting taxes from its own taxpayers under the For...

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