In Latin America's current development phase, there is a general consensus that equipping the State with a greater capacity to redistribute resources and play a more active role in promoting equality and fighting poverty cannot be postponed any longer.Despite this, the current tax burden is insufficient in the majority of countries in the region, and the tax structure is deficient for meeting the goal of achieving greater social cohesion. In light of this situation, EUROsociAL understands the priority nature of supporting reforms that, adapted to the reality of each country, make it possible to raise the tax burden (either through new taxes or through greater efficiency in tax collection), fight tax evasion more decisively, and increase taxpayer honesty. At the same time, it is essential to improve the quality of spending, both in terms of allocation and effectiveness. The actions in both directions must be complementary, given that citizens will only understand that they must pay taxes if these imply the provision of public goods and services by the State. Therefore, the manner in which the government spends public resources will determine, in large part, its degree of legitimacy and its right to demand more revenue from taxpayers.