MERCOSUR and ods: fiscal aspect

Abstract

With the resolution adopted by the United Nations General Assembly on September 25, 2015, the process of seeking and transforming the world began through the establishment of the 2030 Agenda for Sustainable Development. This agenda emphasizes the achievement of seventeen broad goals ranging from the eradication of hunger and poverty to the promotion of peaceful and inclusive societies, ensuring access to justice and the development of effective and inclusive institutions. This paper seeks to answer various questions regarding the compliance of the founding countries of MERCOSUR (Argentina, Brazil, Paraguay, and Uruguay) with the Sustainable Development Goals from a fiscal perspective. To do so, the study considers the tax-based revenues of these States and analyses how these revenues have been distributed in specific areas related to education, health, and recorded poverty levels (Goals 1, 3, and 4). Additionally, it aims to determine whether the integrated bloc has undertaken any joint actions to achieve the Goals, and finally, it provides a brief overview of the current status of the Agenda with a view toward the future.