Constitutional Law: Latin American Tax Evasion the Benefits Generated through the Legal Vacuum

Abstract

One of the biggest problems for the tax regimes of the countries that comprise Latin America and the Caribbean is tax evasion and how it has come to shield itself from the legal loopholes of the different constitutions, which seriously harms the collection of billions of dollars. per year by both national and multinational companies, without being able to take coherent action by tax regulation institutions in the region. This article seeks to show how these companies take advantage of these legal loopholes through constitutional law with several examples evidenced in the last 15 years and how different governments have reacted to avoid such evasions and in many cases of success, with a legal basis. of the constitutional right to recover millions in debt due to the exercise of tax evasion, in addition.