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Formalisation through taxation = Par...

Richter, Jonas.

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Formalisation through taxation = Paraguay's approach and its implications /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Formalisation through taxation/ by Jonas Richter.
其他題名:	Paraguay's approach and its implications /
作者:	Richter, Jonas.
出版者:	Cham :Springer International Publishing : : 2019.,
面頁冊數:	xiii, 117 p. :ill., digital ;24 cm.
內容註:	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.
Contained By:	Springer eBooks
標題:	Taxation - Paraguay. -
電子資源:	https://doi.org/10.1007/978-3-030-29282-9
ISBN:	9783030292829

Formalisation through taxation = Paraguay's approach and its implications /
Richter, Jonas.

Formalisation through taxationParaguay's approach and its implications /[electronic resource] :by Jonas Richter. - Cham :Springer International Publishing :2019. - xiii, 117 p. :ill., digital ;24 cm.

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.

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.

ISBN: 9783030292829

Standard No.: 10.1007/978-3-030-29282-9doiSubjects--Topical Terms:

3453710
Taxation
--Paraguay.

LC Class. No.: HJ2565 / .R534 2019

Dewey Class. No.: 336.2009892

Formalisation through taxation = Paraguay's approach and its implications /
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