Formalisation through taxation: paraguay’s approach and its implications
Auteur :
Richter, Jonas
Éditeur :
Springer Nature Switzerland AG
ISBN :
9783030292812
Date de publication :
21 oct. 2019
Dimensions :
21,0 x 14,8 cm
Langue :
Anglais
Pays d'origine :
Suisse
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.