반복영역 건너뛰기
지역메뉴 바로가기
주메뉴 바로가기
본문 바로가기

연구정보

[경제] Peru: Technical Assistance Report—Proposals for the 2022 Tax Reform: Mining Sector Fiscal Regime, Capital Gains, and IGV on Digital Services

페루 국외연구자료 연구보고서 - IMF 발간일 : 2022-03-25 등록일 : 2022-04-07 원문링크

In October 2021, the MEF asked Congress for the delegation of powers to legislate on tax matters with the aim of increasing tax collections and doing so by adding progressivity to the Peruvian tax system. The initiative being developed by the MEF contains (tentatively, to date) around 40 specific measures—some administrative, others related to tax policy—that the MEF hopes will, as a whole, generate additional revenue for the treasury. The tax collection impact of quite a few of the measures (including those pertaining to the mining sector) has not been estimated, whereas the measures for which there is a calculation are estimated to bring in a little over 1 percent of GDP in revenues. Given Peru’s low level of tax collections, both relative to its own historical trends as well as those of other countries in the region, the amount expected to be collected with the proposed reform is modest. However, increasing tax collections by enhancing progressivity would appear to be the right approach.

본 페이지에 등재된 자료는 운영기관(KIEP)EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.

목록