Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile /
Bergman, Marcelo.
Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile / Political culture of cheating and compliance in Argentina and Chile Marcelo Bergman. - University Park, Pa. : Pennsylvania State University Press, ©2009. - 1 online resource (xiv, 264 pages) : illustrations
Includes bibliographical references (pages 247-259) and index.
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.
"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
English.
9780271058818 (electronic bk.) 0271058811 (electronic bk.) 0271050314 9780271050317 0271073640 9780271073644
22573/ctv14g1mtf JSTOR
2009010761
Tax evasion--Argentina.
Tax evasion--Chile.
Taxpayer compliance--Argentina.
Taxpayer compliance--Chile.
Tax administration and procedure--Argentina.
Tax administration and procedure--Chile.
Taxation--Law and legislation--Argentina.
Taxation--Law and legislation--Chile.
LAW--Criminal Law--General.
POLITICAL SCIENCE--Comparative Politics.
Tax administration and procedure.
Tax evasion.
Taxation--Law and legislation.
Taxpayer compliance.
Steuerflucht
Fraude fiscale--Argentine.
Impôt--Administration et procédure--Argentine.
Fraude fiscale--Chili.
Impôt--Administration et procédure--Chili.
Argentina.
Chile.
Argentinien
Electronic books.
KH917 / .B47 2009eb
345.82/02338
Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile / Political culture of cheating and compliance in Argentina and Chile Marcelo Bergman. - University Park, Pa. : Pennsylvania State University Press, ©2009. - 1 online resource (xiv, 264 pages) : illustrations
Includes bibliographical references (pages 247-259) and index.
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.
"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
English.
9780271058818 (electronic bk.) 0271058811 (electronic bk.) 0271050314 9780271050317 0271073640 9780271073644
22573/ctv14g1mtf JSTOR
2009010761
Tax evasion--Argentina.
Tax evasion--Chile.
Taxpayer compliance--Argentina.
Taxpayer compliance--Chile.
Tax administration and procedure--Argentina.
Tax administration and procedure--Chile.
Taxation--Law and legislation--Argentina.
Taxation--Law and legislation--Chile.
LAW--Criminal Law--General.
POLITICAL SCIENCE--Comparative Politics.
Tax administration and procedure.
Tax evasion.
Taxation--Law and legislation.
Taxpayer compliance.
Steuerflucht
Fraude fiscale--Argentine.
Impôt--Administration et procédure--Argentine.
Fraude fiscale--Chili.
Impôt--Administration et procédure--Chili.
Argentina.
Chile.
Argentinien
Electronic books.
KH917 / .B47 2009eb
345.82/02338