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Doing Business debería dejar de promover la competencia impositiva

NUEVA YORK – El Grupo del Banco Mundial acaba de dar a conocer Doing Business 2017: Equal Opportunity for All (Doing Business 2017: igualdad de oportunidades para todos), la última versión de su informe insignia. Según el Banco, el informe anual es una de las publicaciones sobre políticas más influyente del mundo, ya que alienta a los países a reducir la carga regulatoria sobre el sector privado. Pero existe un defecto importante en la fórmula del informe: la manera en que aborda la tributación corporativa.

Los informes Doing Business evalúan 11 áreas de regulación empresarial en 190 países, en base a datos sobre cargas de cumplimiento recopilados por PricewaterhouseCoopers (PwC). El Banco luego formula una calificación general que supuestamente refleja la facilidad de realizar actividades comerciales y califica a los países según esa puntuación. Cuanto más baja la carga regulatoria sobre las empresas, más alta la calificación de un país.

El problema es que la "carga regulatoria", según Doing Business, incluye el cobro de impuestos que son necesarios para financiar la infraestructura pública y los servicios sociales básicos -ambos críticos para mejorar el crecimiento y el empleo-. Hasta el informe reconoce que, en la mayoría de las economías, los impuestos son la principal fuente de ingresos gubernamentales necesarios para financiar "proyectos relacionados con la atención médica, la educación, el transporte público y los beneficios por desempleo, entre otros".

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