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Understanding Tax Evasion Dynamics
(National Bureau of Economic Research, 1999)
Americans who are caught evading taxes in one year may be audited for prior years. While the IRS does not disclose its method of selecting tax returns to audit, it is widely believed that a taxpayer's probability of being ...
Los ajustes de precios de transferencia en operaciones gratuitas con no domiciliados
(Universidad de LimaPE, 2016)
El presente trabajo de investigación, expondrá algunos problemas surgidos a raíz de los
cambios incorporados en materia de precios de transferencia por los Decretos
Legislativos N° 1112 y 1124, así como su reglamentación ...
Characterization and detection of taxpayers with false invoices using data mining techniques
(Elsevier, 2013)
In this paper we give evidence that it is possible to characterize and detect those potential users of false
invoices in a given year, depending on the information in their tax payment, their historical performance
and ...
O IPI como tributo sobre o comércio exterior: a inconstitucionalidade da incidência do IPI sobre a importação de bens por contribuintes não habituais do imposto
(Universidade Federal de Santa MariaCentro de Ciências Sociais e Humanas, 2013-12-16)
The National Tax Code dictates that the Tax on Industrialized Products are imposed in the clearance of manufactured products, without making any distinction. This monograph discusses the possibility of levy of Excise Tax ...
Informal taxation in Sierra Leone : Magnitudes, perceptions and implications
(Universidad del Rosario. Facultad de Economía, 2018)
In low-income countries, citizens often pay ‘taxes’ that differ substantially from what is required by statute. These non-statutory taxes are central to financing both local public goods and ...
Calidad de atención y la cultura tributaria del contribuyente del centro de servicio de la sunat- Ate Lima
(Universidad Inca Garcilaso de la Vega, 2017-12-27)
El objetivo de la presente investigación fue demostrar de qué manera la calidad de atención influye en el interés sobre cultura tributaria del contribuyente del centro de servicio SUNAT- Ate entre los meses de enero, febrero ...
El principio de no discriminación contenido en la Decisión 578 de la Comunidad Andina de Naciones y las rentas de capital
(Pontificia Universidad Católica del PerúPE, 2017)
How resource-poor countries in Asia are securing stable long-term reserves: comparing Japan's and South Korea's approaches
(Elsevier Sci Ltd, 2016-03)
Securing stable long-term supplies of raw materials is vital for industrialized nations. China, Japan and South Korea are three countries in East Asia which import large quantities of raw material, especially metals and ...