Lastly, it is essential to extend the tax base, passing through the adjustment of tax reform to the development of direct taxation, in order to resolve collection difficulties arising from the regressive VAT system.
Por último, es esencial ampliar la base impositiva y adaptar la reforma fiscal al desarrollo de la fiscalidad directa, con el fin de resolver los problemas de recaudación que se derivan del IVA, un sistema impositivo regresivo.