Tax Evasion and the Rule of Law in Latin America : The Political Culture of Cheating and Compliance in Argentina and Chile /

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"Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement"--Provided by publisher.

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Bergman, Marcelo
Format: Electronic eBook
Language:Inglés
Published: University Park, Pa. : Pennsylvania State University Press, 2009.
Series:Book collections on Project MUSE.
Subjects:
Taxation > Law and legislation > Chile.
Taxation > Law and legislation > Argentina.
Tax administration and procedure > Chile.
Tax administration and procedure > Argentina.
Taxpayer compliance > Chile.
Taxpayer compliance > Argentina.
Tax evasion > Chile.
Tax evasion > Argentina.
Electronic books.
Online Access:Texto completo
Table of Contents:
  • Compliance and enforcement
  • Measuring tax compliance in Chile and Argentina
  • Taxpayers' perceptions of government enforcement
  • General deterrence : impunity and sanctions in taxation
  • Specific deterrence and its effects on individual compliance
  • The role of trust, reciprocity, and solidarity in tax compliance
  • Social mechanisms in tax evasion and tax compliance.

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