摘要:During recent years, Latin America has demonstrated that high economic growth can be combined with significant social advances. However, changes in external conditions, a result of the crisis in the United States and inflation at an international level, force us to consider the possibility of introducing some changes. Firstly, the tax systems must be modified: while they currently favor taxes on consumption, what is needed is a greater income tax, in order to achieve more progressive results. At the same time, it is important to guarantee the increase in social spending of recent years, but also to ensure greater efficiency in the use of these resources. Only in this way can economic growth be combined with social welfare.