Análisis de género de la politica fiscal boliviana: propuestas para la agenda pendiente del proceso de cambio

Abstract

Bolivia undergoes a process of ambitious political and economic reforms guided by the purpose of overcoming the neoliberal model that prevailed in the country. Under the new paradigm of the Vivir Bien ("Good Living"), the State intervenes in different fields of the economy to improve the living conditions of the great majority of the population, still facing poverty, discrimination and exclusion. This paper summarizes the main findings of the study on Fiscal Policy and Gender Equality carried out by the authors for UN Women Bolivia in 2013. First it presents the background and the evolution of the actual tax system in Bolivia, followed by a description of its main characteristics. Secondly the article icludes a synthesis of the analysis from a gender perspective made of the levies and benefits applied to different tax bases and taxpayers. It ends with a summary of the main conclusions of the research, highlighting the most significant elements related to gender equality issues.bolivia