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Performance measures in tax administration: Chile as a case study
(Wiley, 2005)
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 ...
Federalism and tax powers, a geography of taxes
(Revues Org, 2017-01-01)
Analysing the evolution process of Brazilian federalism (result, among other things, of different Constitutions and tax collection policies) is one way to understand the complexity of the national territory. In this country, ...
How much does VAT revenues cost in Mexico?
(Centro de Investigación y Docencia Económicas, División de Administración Pública, 2022)
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, ...
Interação entre órgãos fiscais do Estado de São Paulo na redução do tax gap: regime de trocas e aproveitamentos, eficiência tributária e combate à ilicitude fiscal
(2020-11-05)
A interação entre as instituições que integram a Administração Tributária paulista, SEFAZ (Secretaria de Fazenda e Planejamento) e PGE (Procuradoria-Geral do Estado), ganha notória relevância quando são almejadas soluções ...
Sistema de apoio à cobrança de dívida ativa
(Universidade Tecnológica Federal do ParanáPato BrancoBrasilDepartamento Acadêmico de InformáticaTecnologia JavaUTFPR, 2017-11-17)
The collection of taxes is the form used to collect funds for the maintenance and maintenance of public entities. In periods of economic instability, the redemption of active debt, those arising from tax credit that has ...
La incidencia de la crisis financiera internacional en la recaudación del tributo de la intendencia regional de administración tributaria la libertad
(Universidad Nacional de Trujillo, 2016)
This thesis aims to show the impact of the international financial crisis on the tax revenue of the Regional Administration of Tax Administration Freedom year 2012, analyzing for it the evolution of the main collected ...
La incidencia de la crisis financiera internacional en la recaudación del tributo de la intendencia regional de administración tributaria la libertad
(Universidad Nacional de Trujillo, 2016)
This thesis aims to show the impact of the international financial crisis on the tax revenue of the Regional Administration of Tax Administration Freedom year 2012, analyzing for it the evolution of the main collected ...