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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 ...
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 ...
Tax structure and tax evasion in Latin America
(ECLAC, 2012-02)
When studying tax issues in Latin America, along with any regional perspective, individual country differences must be taken into account. Despite this regional diversity, the tax systems of the vast majority of Latin ...
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 ...
Tax arrears and tax litigiousness in Peru, some aspects to be consideredAtrasos tributarios y litigiosidad tributaria en el Perú, algunos aspectos para reflexionar
(Pontificia Universidad Católica del Perú, 2014)
Interview with Lourdes Chau Quispe: Reflections and perspectives on tax reforms in tax proceedings and judicial processesEntrevista a Lourdes Chau Quispe: Reflexiones y perspectivas en torno a las reformas tributarias en materia de procedimientos y procesos judiciales tributarios
(Pontificia Universidad Católica del Perú, 2014)