Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile /
"Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement." --Descripción del editor.
Guardado en:
| Autor principal: | |
|---|---|
| Formato: | Libro |
| Lenguaje: | Inglés |
| Publicado: |
University Park, Pa. :
Pennsylvania State University Press,
c2009.
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| Materias: | |
| Aporte de: | Registro referencial: Solicitar el recurso aquí |
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| 020 | |a 0271035625 |q (hbk.) | ||
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| 050 | 0 | 0 | |a KH917 |b .B47 2009 |
| 082 | 0 | 0 | |a 345.82/02338 |2 22 |
| 100 | 1 | |a Bergman, Marcelo. | |
| 245 | 1 | 0 | |a Tax evasion and the rule of law in Latin America : |b the political culture of cheating and compliance in Argentina and Chile / |c Marcelo Bergman. |
| 246 | 3 | 0 | |a Political culture of cheating and compliance in Argentina and Chile |
| 260 | |a University Park, Pa. : |b Pennsylvania State University Press, |c c2009. | ||
| 300 | |a xiv, 264 p. : |b il. ; |c 24 cm. | ||
| 504 | |a Incluye referencias bibliográficas (p. 247-259) e índice. | ||
| 505 | 0 | |a Introduction -- 1. Compliance and enforcement -- 2. Measuring tax compliance in Chile and Argentina -- 3. Taxpayers' perceptions of government enforcement -- 4. General deterrence : impunity and sanctions in taxation -- 5. Specific deterrence and its effects on individual compliance -- 6. The role of trust, reciprocity, and solidarity in tax compliance -- 7. Social mechanisms in tax evasion and tax compliance -- Conclusion: Tax compliance and the law. | |
| 520 | |a "Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement." --Descripción del editor. | ||
| 650 | 0 | |a Tax evasion |z Argentina. | |
| 650 | 0 | |a Tax evasion |z Chile. | |
| 650 | 0 | |a Taxpayer compliance |z Argentina. | |
| 650 | 0 | |a Taxpayer compliance |z Chile. | |
| 650 | 0 | |a Tax administration and procedure |z Argentina. | |
| 650 | 0 | |a Tax administration and procedure |z Chile. | |
| 650 | 0 | |a Taxation |x Law and legislation |z Argentina. | |
| 650 | 0 | |a Taxation |x Law and legislation |z Chile. | |
| 650 | 7 | |a Evasión impositiva |z Argentina. |2 UDESA | |
| 650 | 7 | |a Evasión impositiva |z Chile. |2 UDESA | |
| 650 | 7 | |a Conformidad del contribuyente |z Argentina. |2 UDESA | |
| 650 | 7 | |a Conformidad del contribuyente |z Chile. |2 UDESA | |
| 650 | 7 | |a Administración tributaria |z Argentina. |2 UDESA | |
| 650 | 7 | |a Administración tributaria |z Chile. |2 UDESA | |
| 650 | 7 | |a Impuestos |x Legislación |z Argentina. |2 UDESA | |
| 650 | 7 | |a Impuestos |x Legislación |z Chile. |2 UDESA | |