Comparative Studies on Latin American Tax Systems: An international review of the state of the art, 2016-2019

The purpose of the research was to generate a compendium of a review of the state of the art on international comparative studies on the tax systems of Latin America, in order to establish the basis for the opening of future studies of greater depth in tax matters. The research design was qualitative. A documentary methodology was used, specifically the state of the art, which seeks the current understanding and interpretation of a phenomenon. The study considered research that has been published during the period 2016-2019, notwithstanding that the research dealt with issues corresponding to previous years. For the collection of information, various databases such as Redalyc, Dialnet, Google Scholar, among others, were reviewed. An analysis of ten international comparative studies on tax systems in Latin America was carried out, whose conclusions are integrated in the final section of the document.