| 书目名称 | Formalisation Through Taxation |
| 副标题 | Paraguay’s Approach |
| 编辑 | Jonas Richter |
| 视频video | http://file.papertrans.cn/346/345995/345995.mp4 |
| 概述 | Studies the initial impact of consumer-driven business formalization in Paraguay, the first of its kind in the developing world.Offers new insight into a one-of-a-kind tax policy experiment as a vehic |
| 图书封面 |  |
| 描述 | .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 potentialway of how the taxpayers respond politically to the enhanced fiscal imperative.. |
| 出版日期 | Book 2019 |
| 关键词 | taxation; informal economy; tax system; development economics; Paraguay; Paraguayan tax system; formalizin |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-030-29282-9 |
| isbn_ebook | 978-3-030-29282-9 |
| copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
|Archiver|手机版|小黑屋|
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