Formalisation Through Taxation Paraguay's Approach and Its Implications /

In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country's economic and...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Richter, Jonas (Συγγραφέας, http://id.loc.gov/vocabulary/relators/aut)
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Cham : Springer International Publishing : Imprint: Palgrave Pivot, 2019.
Έκδοση:1st ed. 2019.
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
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245 1 0 |a Formalisation Through Taxation  |h [electronic resource] :  |b Paraguay's Approach and Its Implications /  |c by Jonas Richter. 
250 |a 1st ed. 2019. 
264 1 |a Cham :  |b Springer International Publishing :  |b Imprint: Palgrave Pivot,  |c 2019. 
300 |a XIII, 117 p. 9 illus.  |b online resource. 
336 |a text  |b txt  |2 rdacontent 
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505 0 |a 1. Introduction -- 2. Literature Review -- 3. Research Methodology -- 4. The Evolution of the Paraguayan Tax System -- 5. A Formalising Economy -- 6. Political Consequences -- 7. Discussion and Conclusion. 
520 |a In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country's economic and democratic development. A strand of this literature focuses on the means of taxing the informal sector and argues for positive revenue and growth effects. This Palgrave Pivot analyses Paraguay's 2004 and 2012 tax reforms using both qualitative and quantitative data. It illustrates that the country's personal income tax, as well as other alterations in the tax system, constitute an incentive and nudging mechanism that leads to a formalisation process of economic activity, and consequently to a broader tax base. Using interview and tax data, the book demonstrates how the reform initiates a rising demand of formalised purchases from both customers and businesses. It further suggests a potential way of how the taxpayers respond politically to the enhanced fiscal imperative. 
650 0 |a Development economics. 
650 0 |a Latin America-Economic conditions. 
650 0 |a Tax accounting. 
650 0 |a Tax laws. 
650 0 |a Economic policy. 
650 1 4 |a Development Economics.  |0 http://scigraph.springernature.com/things/product-market-codes/W42000 
650 2 4 |a Latin American and Caribbean Economics.  |0 http://scigraph.springernature.com/things/product-market-codes/W45040 
650 2 4 |a Business Taxation/Tax Law.  |0 http://scigraph.springernature.com/things/product-market-codes/511010 
650 2 4 |a Economic Policy.  |0 http://scigraph.springernature.com/things/product-market-codes/W34010 
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776 0 8 |i Printed edition:  |z 9783030292812 
776 0 8 |i Printed edition:  |z 9783030292836 
776 0 8 |i Printed edition:  |z 9783030292843 
856 4 0 |u https://doi.org/10.1007/978-3-030-29282-9  |z Full Text via HEAL-Link 
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950 |a Economics and Finance (Springer-41170)