Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile / / Marcelo Bergman

• Autore: Bergman Marcelo
• Pubblicazione: University Park, Pennsylvania : , : Pennsylvania State University Press, , [2009]; ©2009
• Descrizione fisica: 1 online resource (xiv, 264 p. ) : ill.
• Disciplina: 345.82/02338
• Soggetto topico: Tax evasion - Argentina; Tax administration and procedure - Argentina; Tax evasion - Chile; Taxation - Law and legislation - Chile; Taxation - Law and legislation - Argentina; Taxpayer compliance - Chile; Taxpayer compliance - Argentina; Tax administration and procedure - Chile
• Note generali: Bibliographic Level Mode of Issuance: Monograph
• Nota di bibliografia: Includes bibliographical references (p. [247]-259) and index.
• Nota di contenuto: Compliance and enforcement -- Measuring tax compliance in Chile and Argentina -- Taxpayers' perceptions of government enforcement -- General deterrence : impunity and sanctions in taxation -- Specific deterrence and its effects on individual compliance -- The role of trust, reciprocity, and solidarity in tax compliance -- Social mechanisms in tax evasion and tax compliance.
• Sommario/riassunto: "Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement"--Provided by publisher.
• Titolo autorizzato: Tax evasion and the rule of law in Latin America
• ISBN: 0-271-07364-0; 0-271-05881-1
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910789914003321
• Lo trovi qui: Univ. Federico II