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O fantasma na máquina: relação entre system-level bureaucracy e screen-level bureaucracy na implementação de políticas públicas
(2017-07-11)
The increasing complexity of the State, in particular the use of new information and communication technologies have led to the emergence of new types of bureaucracies such as system-level bureaucracy and screen-level ...
Finanças públicas de Minas Gerais: uma análise do impacto do ICMS no PIB estadualMinas Gerais public finances: an analysis of the impact of ICMS on state GPD
(Universidade Federal de UberlândiaBrasilCiências Econômicas, 2022)
Reforma tributária no Brasil: análise comparativa entre as PECs 45/2019 e 110/2019
(Universidade Federal do Rio Grande do NorteBrasilUFRNCiências Contábeis, 2020-12-09)
The Brazilian tax system is one of the most complex in the world for its structure is quite extensive and complicated, and for constantly changing. Tax reform is needed, which would reduce bureaucracy and stimulate economic ...
A atuação da administração tributária frente à concorrência desleal
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2018-07-09)
The right to free competition belongs to everyone, the executives, the State and, mainly, the consumers, wich bear the burden of taxation, either directly in the price of the products, or in the cost of production. The ...
Incidencia del régimen secundario del Impuesto a la Renta en la evasión fiscal
(Universidad Nacional del CallaoPE, 2014)
Trabajo titulado: Incidencia del régimen secundario del Impuesto a la Renta en la Evasión Fiscal, muestra el problema de la economía informal, muy arraigado en el Perú por la migración del campo a la ciudad. falta de ...
Incidencia del régimen secundario del Impuesto a la Renta en la evasión fiscal
(Universidad Nacional del CallaoPE, 2014)
Trabajo titulado: Incidencia del régimen secundario del Impuesto a la Renta en la Evasión Fiscal, muestra el problema de la economía informal, muy arraigado en el Perú por la migración del campo a la ciudad. falta de ...
The Costs of Bureaucracy and Corruption at Customs: Evidence from the Computerization of Imports in Colombia
(Universidad de los Andes, Facultad de Economía, CEDE, 2019)
Customs face a difficult tradeoff between, on one side, collecting tariff revenues and preventing smuggling, and on the other side, avoiding creating additional barriers to trade. They also tend to concentrate discretionary ...
Determinants of unreported income in Latin American companies: a business perspective
(Inderscience, 2021-06)
This study aims to empirically identify factors associated with unreported income in Latin American registered firms. We use World Bank Enterprise Survey 2017 data from Argentina, Bolivia, Ecuador, Paraguay, Peru, and ...