Argentina’s tax structure is shaped by multiple factors: persistent macroeconomic instability and the resulting urgent constraints, a heterogeneous productive base marked by high levels of informality, an unresolved system of fiscal federalism, and the varied responses of successive governments to rising public spending. At Fundar, we consider it critical to advance toward a comprehensive reform that addresses not only the amount of revenue collected, but also the composition of the tax system, its administration, and coordination among the different levels of government. Long-deferred yet essential issues—such as revenue sharing and export duties—have been the focus of our in-depth research. At Fundar, our goal is to contribute to sound public financing through a simple, progressive, and non-distortionary tax system that enhances competitiveness, encourages formalization, and reinforces long-term fiscal sustainability.
