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Concepção de um método de mensuração dos custos de conformidade tributária: O caso da EMATER/RS-ASCAR
(Universidade do Vale do Rio dos Sinos, 2013-01-16)
This research proposes a method for measuring tax compliance costs for organizations. The study was based on the methodology design research, presented as a tool that generates information through the method of activity-based ...
Concepção de um método de mensuração dos custos de conformidade tributária: O caso da EMATER/RS-ASCAR
(Universidade do Vale do Rio dos Sinos, 2013-01-16)
This research proposes a method for measuring tax compliance costs for organizations. The study was based on the methodology design research, presented as a tool that generates information through the method of activity-based ...
Using small businesses for individual tax planning: evidence from special tax regimes in Chile
(Springer, 2018)
Many countries have special tax regimes (STRs) for small businesses. Even though
these regimes may reduce compliance costs, they increase the complexity of the tax
system and can be used by high-income individuals to ...
Value Added Tax: Do Enforcement Mechanisms Improve Compliance?
(Universidad de LimaPerú, 2015)
Value Added Tax (VAT) is one of the main sources of internal
revenues in Peru and most countries in Latin America.
Since the market in Peru shows a high heterogeneity in terms of fi rms’ size
and their economic transactions, ...
Using small businesses for individual tax planning: evidence from special tax regimes in Chile.
Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to avoid ...
Assessment of fiscal effort and voluntary tax compliance in Peru
(Universidad Católica de ColombiaCO, 2020)
This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research ...
Measuring the performance of Chile's tax administration
(National Tax Association, 2003)
- The purpose of this paper is to measure the effectiveness
of Chile’s Internal Revenue Service (SII). We assume that its
goal is to achieve maximum compliance from taxpayers while minimizing
compliance costs. Sample ...
Essays in income tax evasion
(2022)
Governments recurrently come back to ask the best way to increase tax collection, based on constant necessities to increase its spending. Generally, increasing tax collection is associated with a tax raise, mainly motivated ...
Compliance with norms: the case of tax compliance in Latin America
(Centro de Investigación y Docencia Económicas, División de Estudios Jurídicos, 2019)