núm. 41 (2014)

This document is one critical analysis of the regressivity of the tax system performsboth work departmental level and at the municipal level. For the former, the outlookremains supported by the ability of regional governments to increase the vice sothat the population increase the consumption of alcohol, snuff and game of chance,which are the backbone of its resources and they are classified as indirect taxes,which are regressive nature. On the other hand, municipal income present a similarresult against tax inequity, since most of the own revenues come from consumptiontaxes (industry and trade), which is also characterized by regressive in nature.