Summary
This report presents an approach to the tendencies, the motivations, and the characteristics of the IRS globally and the IRS in relation to the Latin American context. In addition, the report proposes actions that seek to break the inertia and move towards a scenario where the creation of individual value considers and contributes to a system with better general conditions. This implies, to a certain extent, a paradigm shift; but it is certainly a necessary change in the search for prosperous Latin American societies, in which value is generated by a sustainable competitive private sector.