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|a 2009010761
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|a 9780271035628
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|a (OCoLC)ocn315240018
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|a KH917
|b .B47 2009
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|a 345.82/02338
|2 22
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|a Bergman, Marcelo.
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|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.
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|a Political culture of cheating and compliance in Argentina and Chile
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| 260 |
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|a University Park, Pa. :
|b Pennsylvania State University Press,
|c c2009.
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| 300 |
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|a xiv, 264 p. :
|b il. ;
|c 24 cm.
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| 504 |
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|a Incluye referencias bibliográficas (p. 247-259) e índice.
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|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.
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|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.
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| 650 |
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0 |
|a Tax evasion
|z Argentina.
|
| 650 |
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0 |
|a Tax evasion
|z Chile.
|
| 650 |
|
0 |
|a Taxpayer compliance
|z Argentina.
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| 650 |
|
0 |
|a Taxpayer compliance
|z Chile.
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| 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.
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| 650 |
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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
|