Format:
1 online resource (122 pages)
ISBN:
9783030292829
Content:
Intro -- Contents -- Abbreviations -- List of Figures -- List of Tables -- Chapter 1: Introduction -- Literature and Context -- Objectives and Methods -- Findings -- References -- Chapter 2: Literature Review -- Informality -- The Positive Aspects of Formalising Through Taxation -- Potential Benefits for Firms -- Political Consequences -- Formalising Through Taxation -- Indirect Taxes -- Relying on Existing Taxes -- Presumption Tax -- Simplified and Cheaper Formalisation Procedures -- Administrative Reforms -- Summary -- References -- Chapter 3: Research Methodology -- Fieldwork Site, Interviewees, and Sampling -- Semi-structured, Open-Ended Interviews -- Data Analysis -- Triangulation and the Corresponding Data -- Within-Triangulation -- Between-Triangulation -- Summary -- References -- Chapter 4: The Evolution of the Paraguayan Tax System -- The 2004 Reform -- Characteristics of Reform -- The Political and Economic Context of the Reform -- The Reform's Underlining Notion and Elites' Interests -- A Cost-Deductible Personal Income Tax -- The Formalisation Idea -- Pressure Against the Implementation -- Suspension and Implementation -- Characteristics of the Tax -- Summary -- References -- Chapter 5: A Formalising Economy -- Formalisation Indicators -- Economic Growth -- Cheaper and Easier Formal Operating Processes -- Lower Tax Rates on Firms' Profits -- Improvement of Administrative Procedures -- Formalised Market Transactions -- A Change in Culture -- Inter-firm Trade and Formalisation -- Official Documented Purchases -- Financial Service Provision and Formalisation -- Formalisation Throughout? -- Summary -- References -- Chapter 6: Political Consequences -- Theoretical Framework -- Direct Tax Bargaining -- Resistance and Changes in Government -- Strengthened Political Capabilities of Taxpayers -- The Taxpayer's Response.
Note:
Description based on publisher supplied metadata and other sources
Additional Edition:
ISBN 9783030292812
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9783030292812
Language:
English
