Creating a Fair Tax System to Benefit Paraguay’s Small-Scale Farmers

Overview

This paper aims to contribute to a constructive and deep debate on how to increase equality and justice in Paraguay’s taxation system. To this end, it submits a proposal for debate: to increase tax revenues through a temporary tax on the export of soybeans together with other revenue measures (e.g. improving tax revenues on land, implementing a robust Personal Income Tax, more effectively combating tax evasion, rationalizing tax exemptions, eradicating unfair subsidies, revising in depth the social security system, etc.). It also proposes the adoption of actions to increase the effectiveness of public expenditure; and finally, it proposes to take into consideration further measures intended to deal with the non-technical limitations that are obstacles on the road to a more egalitarian society in Paraguay.