The present article analyzes fiscal privileges in Guatemala from a taxation point of view, identifying the cost that they incur through the tax expenditure methodology. The article also discusses the historical situation of Guatemala concerning taxes and its consequence for the social situation...

Central America is an interesting region for developing business. The closeness to South and North America make the isthmus a strategic region for growth. Guatemala, a Central American country, is seen as an emerging economy with the capacity of growth and expansion. The cement industry is now...

This study researched how corruption affects the attraction of foreign direct investment (FDI). With the help of a qualitative methodology, the results of the analysis show that firms headquartered in countries where corruption is high have an advantage when operating in a foreign country with a...