Formalisation Through Taxation Paraguay's Approach and Its Implications /

• Main Author: Richter, Jonas (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Palgrave Pivot, 2019.
• Edition: 1st ed. 2019.
• Subjects: Development economics.; Latin America-Economic conditions.; Tax accounting.; Tax laws.; Economic policy.; Development Economics.; Latin American and Caribbean Economics.; Business Taxation/Tax Law.; Economic Policy.

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...

Table of Contents:

• 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.