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A new tax technology: the Brazilian experience with a general bank transactions tax
(Academic Journals, 2010-06-10)
This is a statement paper about tax reform. It tries to point to new trends in the world economy and to its consequences for tax practitioners’, taxpayers and tax administrators. Its main conclusion is that the world needs ...
Estimación de la evasión en el IVA en Chile: 1980-1983
Performance measures in tax administration: Chile as a case study
The article proposes a set of tax administration performance measures and contrasts them with measures actually used by the Chilean tax administration agency. The goals assumed for the tax administration agency (TA) are ...
Tax structure and tax evasion in Latin America
Time to tax for inclusive growth