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Formalisation through taxationParagu...

Richter, Jonas.

Formalisation through taxationParaguay's approach and its implications /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Formalisation through taxationby Jonas Richter.
Reminder of title:	Paraguay's approach and its implications /
Author:	Richter, Jonas.
Published:	Cham :Springer International Publishing :2019.
Description:	xiii, 117 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
Subject:	TaxationParaguay.
Online resource:	https://doi.org/10.1007/978-3-030-29282-9
ISBN:	9783030292829$q(electronic bk.)

Formalisation through taxationParaguay's approach and its implications /
Richter, Jonas.

Formalisation through taxationParaguay's approach and its implications /[electronic resource] :by Jonas Richter. - Cham :Springer International Publishing :2019. - xiii, 117 p. :ill., digital ;24 cm.

1. Introduction -- 2. Literature Review -- 3. Research Methodology -- 4. The Evolution of the Paraguayan Tax System -- 5. A Formalising Economy -- 6. Political Consequences -- 7. Discussion and Conclusion.

In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country's economic and democratic development. A strand of this literature focuses on the means of taxing the informal sector and argues for positive revenue and growth effects. This Palgrave Pivot analyses Paraguay's 2004 and 2012 tax reforms using both qualitative and quantitative data. It illustrates that the country's personal income tax, as well as other alterations in the tax system, constitute an incentive and nudging mechanism that leads to a formalisation process of economic activity, and consequently to a broader tax base. Using interview and tax data, the book demonstrates how the reform initiates a rising demand of formalised purchases from both customers and businesses. It further suggests a potential way of how the taxpayers respond politically to the enhanced fiscal imperative.

ISBN: 9783030292829$q(electronic bk.)

Standard No.: 10.1007/978-3-030-29282-9doiSubjects--Topical Terms:

853614
Taxation
--Paraguay.

LC Class. No.: HJ2565 / .R534 2019

Dewey Class. No.: 336.2009892

Formalisation through taxationParaguay's approach and its implications /
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505 0 $a 1. Introduction -- 2. Literature Review -- 3. Research Methodology -- 4. The Evolution of the Paraguayan Tax System -- 5. A Formalising Economy -- 6. Political Consequences -- 7. Discussion and Conclusion.
520 $a In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country's economic and democratic development. A strand of this literature focuses on the means of taxing the informal sector and argues for positive revenue and growth effects. This Palgrave Pivot analyses Paraguay's 2004 and 2012 tax reforms using both qualitative and quantitative data. It illustrates that the country's personal income tax, as well as other alterations in the tax system, constitute an incentive and nudging mechanism that leads to a formalisation process of economic activity, and consequently to a broader tax base. Using interview and tax data, the book demonstrates how the reform initiates a rising demand of formalised purchases from both customers and businesses. It further suggests a potential way of how the taxpayers respond politically to the enhanced fiscal imperative.
650 0 $a Taxation $z Paraguay. $3 853614
650 1 4 $a Development Economics. $3 274371
650 2 4 $a Latin American and Caribbean Economics. $3 775471
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