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    Taxation in Paraguay: Marginalization of small-scale farming

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    English paper
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    Author(s)
    Itriago, Deborah
    Publication date
    2012-05-24
    Subject
    Food and livelihoods
    Economics
    Keywords
    Agriculture
    Finance
    Livelihoods
    Smallholder agriculture
    Taxation
    Country
    Paraguay
    
    Metadata
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    Publisher(s)
    Oxfam International
    Document type
    Research report
    Description
    Paraguay's tax system does not provide the resource base to eradicate poverty in the country, and has done little or nothing to achieve a more equal distribution of income and wealth. Two major taxation reforms over the last decade have done little to alleviate the fiscal injustice that is generated partly by the low tax reciprocity of the soy agribusiness - Paraguay's main export crop. Meanwhile, programmes to support small-scale farming receive a level of public financing accounting for just 5 per cent of public expenditure. With one of the highest levels of unequal land ownership in the world, labour informality at very high levels and poor environmental regulation of soy producers, the livelihoods and ecosystems of Paraguay's small-scale producers are at risk. There are serious loopholes in Paraguay's tax system that must be addressed in order to deliver a fairer, progressive taxation system that will allow the country to meet its social objectives.
    Pages
    38
    ISBN
    978-1-78077-093-2
    URI
    http://hdl.handle.net/10546/224303
    Additional Links
    https://policy-practice.oxfam.org.uk/publications/taxation-in-paraguay-marginalization-of-small-scale-farming-224303
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