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Formalisation Through Taxation : Paraguay’s Approach and Its Implications / / by Jonas Richter



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Autore: Richter Jonas Visualizza persona
Titolo: Formalisation Through Taxation : Paraguay’s Approach and Its Implications / / by Jonas Richter Visualizza cluster
Pubblicazione: Cham : , : Springer International Publishing : , : Imprint : Palgrave Pivot, , 2019
Edizione: 1st ed. 2019.
Descrizione fisica: 1 online resource (122 pages) : illustrations
Disciplina: 363.2009892
336.209892
Soggetto topico: 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
Note generali: Includes index.
Nota di contenuto: 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.
Sommario/riassunto: 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.
Titolo autorizzato: Formalisation Through Taxation  Visualizza cluster
ISBN: 3-030-29282-7
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910349525703321
Lo trovi qui: Univ. Federico II
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