Nicaragua: Analysis for a Tax Reform

Funides, the Nicaraguan Foundation for Economic and Social Development, published a document called “Discussion on Nicaragua’s Tax Reform”.

Wednesday, February 3, 2010


©image: FUNIDES

The study comprises various sections. Funides starts by making a brief history of the country’s public finances, and discusses the basis for a healthy tax system. It analyzes the road ahead and proposes topics to be considered before deciding the scope of a tax reform.

The following section, written by José Luis Medal, analyzes the main elements of the Nicaraguan tax system, and discusses the recent reductions in collection as an antecedent for further analysis. Additionally, he breaks apart the government’s tax reform proposal, presented in august, which seeks a system based on income tax.

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