Abstract
The present chapter analyzes fiscal privileges in Guatemala from a taxation point of view, identifying the cost that they incur through the tax expenditure methodology. The chapter also discusses the historical situation of Guatemala concerning taxes and its consequence for the social situation and its relation. Therefore, the conclusion of this chapter is that fiscal privileges are politics aimed at minorities that cost more to the society than the benefits they have in Guatemala, as a consequence there is a sacrifice in taxation by benefiting certain sectors.
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