ICEFI delves into the phenomenon of corruption from a structural viewpoint. First, because an in depth understanding of the phenomenon is necessary intellectually, as a very delicate premise to attempt to propose solutions. But in addition, because the citizens of the TNCA hope to defeat corruption and impunity, as an indispensable step towards developing an agenda and solving the numerous problems and deprivations that assail them. Moreover, as a specialized regional Central American entity on fiscal policy, ICEFI strengthens its awareness that comprehensive reform will increase the tax load and social public spending to attain fiscal justice in the region, and face opposition and resistance based on the argument regarding the severity of the problem of corruption. The Institute reiterates that although this will never be a valid excuse not to undertake the urgent reform needed for democratic inclusive development of the region, it is a valid complaint that every legitimate attempt for fiscal reform must bear in mind. It insists that whenever there is the intention to govern legitimately, this must be considered not only in Central America but in any part of the world, because corruption halts democratic development by undermining trust that citizens have in their authorities and weakening the capacity of the State to meet its responsibilities. For ICEFI, corruption is such a serious matter, because it is a wall that impedes the democratic transformation of the fiscal system.