LEADER 03532nam 22006255 450 001 9910349525703321 005 20200704061640.0 010 $a3-030-29282-7 024 7 $a10.1007/978-3-030-29282-9 035 $a(CKB)4100000009522893 035 $a(MiAaPQ)EBC5940319 035 $a(DE-He213)978-3-030-29282-9 035 $a(EXLCZ)994100000009522893 100 $a20191009d2019 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFormalisation Through Taxation $eParaguay?s Approach and Its Implications /$fby Jonas Richter 205 $a1st ed. 2019. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Pivot,$d2019. 215 $a1 online resource (122 pages) $cillustrations 300 $aIncludes index. 311 $a3-030-29281-9 327 $a1. 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. 330 $aIn 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. 606 $aDevelopment economics 606 $aLatin America?Economic conditions 606 $aTax accounting 606 $aTax laws 606 $aEconomic policy 606 $aDevelopment Economics$3https://scigraph.springernature.com/ontologies/product-market-codes/W42000 606 $aLatin American and Caribbean Economics$3https://scigraph.springernature.com/ontologies/product-market-codes/W45040 606 $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010 606 $aEconomic Policy$3https://scigraph.springernature.com/ontologies/product-market-codes/W34010 615 0$aDevelopment economics. 615 0$aLatin America?Economic conditions. 615 0$aTax accounting. 615 0$aTax laws. 615 0$aEconomic policy. 615 14$aDevelopment Economics. 615 24$aLatin American and Caribbean Economics. 615 24$aBusiness Taxation/Tax Law. 615 24$aEconomic Policy. 676 $a363.2009892 676 $a336.209892 700 $aRichter$b Jonas$4aut$4http://id.loc.gov/vocabulary/relators/aut$0933174 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910349525703321 996 $aFormalisation Through Taxation$92100373 997 $aUNINA