The purpose of this article is to try to understand whats going on in the región, relate it to the changes on taxation reforms and laws that we can see on the región, on countries such as Argentina, Brazil, Costa Rica, Chile, Peru.

When we see that one country changes the law, thats one thing, but when more than one country, locate it on the same región changes the law, we are on another scenario, basically because there is no coincidence, we are on a scenario where 5 different countries are changing there taxation laws.

Now the question to have in mind, or the question to be asked its whats going on this countries, do we have to analyze them individually?, or there is a purpose driven behind these changes.

If we take for example the case of Costa Rica a country where we can see that they have changed one tax for a new one, could be the most significant change on the región, introducing the consumption tax, Costa Rica was the only country that did not have these tax under its legislation.

But the question reminds, why is this happening?, one factor in common in all of these countries is an economical crisis, or economical problems, all these countries are passing trought a bad economical situation, lets take the case of Brazil for example where its economy decrease a 7.6% on the first quarter on the year, or lets take the case of Argentina where the IFM its working to try to improve their situation.

Resuming we can understand that each country has a different structure and laws, and different problems, but one thing is for sure the key factor to understand why this is happening is simple, when a country has economical problems, the first thing it does its try to change their publics politics, this involves taxes.

Economy and taxes are always hand by hand, its like the economy is driven by taxes, like a car and the way it goes.

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