Tributa？？o, Reforma e Federalismo: uma vis？o atual da América Latina

the objective of this paper is to analyze the tax system in latin-american federations (argentina, brazil and mexico) and its reforms. the startpoint is a contextualization about the macroeconomic and social scenario, from which we make a diagnosis of taxation in the region -with special attention paid to the evolution of the tax burden-. following is a presentation of the recent reform agenda, focused on the federative debate. at the end, some perspectives and trends are drawn.