“…Regarding the income tax, it is the main source that generates tax revenue, its progressive spirit has led to its rates being higher every day, which has a direct consequence of evasion and avoidance, as well as such as lack of regulatory knowledge due to the speed of reforms, affecting public spending (Nguyen & Khieu, 2021;Polania Bello et al, 2021) For the 2016 period, investment spending had the following distribution: 5.8% in social protection, 3.3% in education, 2.8% in health, 0.5% in housing and 0.1% in culture; The Gini index for 2016 was 50.6%, two points less when compared to 2012.…”