Formalisation Through Taxation
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Formalisation Through Taxation
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Author : Jonas Richter
language : en
Publisher:
Release Date : 2019
Formalisation Through Taxation written by Jonas Richter and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Development economics categories.
In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country's economic and democratic development. A strand of this literature focuses on the means of taxing the informal sector and argues for positive revenue and growth effects. This Palgrave Pivot analyses Paraguay's 2004 and 2012 tax reforms using both qualitative and quantitative data. 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. Using interview and tax data, the book demonstrates how the reform initiates a rising demand of formalised purchases from both customers and businesses. It further suggests a potential way of how the taxpayers respond politically to the enhanced fiscal imperative.
Formalisation Through Taxation
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Author : Jonas Richter
language : en
Publisher: Springer Nature
Release Date : 2019-10-09
Formalisation Through Taxation written by Jonas Richter and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-09 with Business & Economics categories.
In developing countries, such as Paraguay, informality remains a prevalent and persistent issue. Many avoid formal registration with the authorities and evade tax payments. However, a growing academic literature argues for an interrelation between a broader tax base and a country’s economic and democratic development. A strand of this literature focuses on the means of taxing the informal sector and argues for positive revenue and growth effects. This Palgrave Pivot analyses Paraguay’s 2004 and 2012 tax reforms using both qualitative and quantitative data. 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. Using interview and tax data, the book demonstrates how the reform initiates a rising demand of formalised purchases from both customers and businesses. It further suggests a potential way of how the taxpayers respond politically to the enhanced fiscal imperative.
Tax Revenue Growth And Formalization
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Author : Amanda Edwards
language : en
Publisher: International Monetary Fund
Release Date : 2023-04-20
Tax Revenue Growth And Formalization written by Amanda Edwards and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-20 with Business & Economics categories.
Among western Balkan countries, Kosovo had the largest growth in tax revenue in percent of GDP over 2021-22. While part of this strong performance could be explained by increased activity, surging inflation, and buoyance, a sizable part of it is related to increased formalization. This paper analyzes the extent to which tax revenue increases may have grown due to gains in formalization, both of workers and businesses, by applying a simple accounting framework to disentangle the sources of tax collection increases.
Informality Revisited
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Author : William Francis Maloney
language : en
Publisher: World Bank Publications
Release Date : 2003
Informality Revisited written by William Francis Maloney and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Informal sector (Economics) categories.
The author develops a view of the informal sector in developing countries primarily as an unregulated micro-entrepreneurial sector and not as a disadvantaged residual of segmented labor markets. Drawing on recent work from Latin America, he offers alternative explanations for many of the characteristics of the informal sector customarily regarded as evidence of its inferiority.
Formalizing The Shadow Economy In Serbia
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Author : Gorana Krstić
language : en
Publisher: Springer
Release Date : 2015-04-21
Formalizing The Shadow Economy In Serbia written by Gorana Krstić and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-04-21 with Political Science categories.
The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Central and Eastern European countries are estimated using two different methods (the MIMIC method and household-tax-compliance method). Micro-estimates are based on a special survey of business entities in Serbia, which for the first time allows us to explore the shadow economy from the perspective of enterprises and entrepreneurs. The authors identify the types of shadow economy at work in business entities, the determinants of shadow economy participation, and the impact of competition from the informal sector on businesses. Readers will learn both about the potential fiscal effects of reducing the shadow economy to the levels observed in more developed countries and the effects that formalization of the shadow economy can have on economic growth.
Bolivia
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Author :
language : en
Publisher:
Release Date : 2009
Bolivia written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Annotation Bolivia's informal sector is the largest in Latin America, by many definitions and measures. Bolivia's high informality rate has been blamed on many factors including the burden of regulation, The weakness of public institutions, And The lack of perceived benefits to being formal. The high level of informality has a number of negative implications related to for low productivity, low growth, and low quality of jobs. This book presents fresh ualitative and quantitative analyses to better Understand The reasons why firms are informal And The impact of normalisation on their profitability, In order to inform policy actions appropriate To The reality of Bolivia. The crucial finding of the analysis is that the impact of tax registration on profitability depends on firm size And The ability to issue tax receipts. The smallest And The largest firms in the sample have lower profits as a result of tax registration because their cost of formalising exceeds benefits. Firms in the middle range benefit from tax registration in large part due to increasing the customer base by issuing tax receipts. it presents a set of prioritised policy implications for policy makers. In the short term, The priority should be to increase the benefits of formalisation through training, access to credit and markets, and business support. The second is to increase information on how to formalise and its benefits. In the medium term, The priority is to simplify formalisation, regulatory and taxation procedures and reduce their costs. Increasing even-handed enforcement of taxation and regulation is also important but not a priority for micro and small firms. Measures to boost the productivity of micro and small firms in general will both help overall economic growth, employment, and, formalisation.
Confronting The Shadow Economy
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Author : Colin C. Williams
language : en
Publisher: Edward Elgar Publishing
Release Date : 2014-11-28
Confronting The Shadow Economy written by Colin C. Williams and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-28 with Business & Economics categories.
Beginning with a review of the extent of undeclared work, the author discusses the discrepancies between regions and the potential impacts of the economic crisis, comparing the nature of the potential solutions available with those actually adopted. Th
The Long Shadow Of Informality
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Author : Franziska Ohnsorge
language : en
Publisher: World Bank Publications
Release Date : 2022-02-09
The Long Shadow Of Informality written by Franziska Ohnsorge and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-09 with Business & Economics categories.
A large percentage of workers and firms operate in the informal economy, outside the line of sight of governments in emerging market and developing economies. This may hold back the recovery in these economies from the deep recessions caused by the COVID-19 pandemic--unless governments adopt a broad set of policies to address the challenges of widespread informality. This study is the first comprehensive analysis of the extent of informality and its implications for a durable economic recovery and for long-term development. It finds that pervasive informality is associated with significantly weaker economic outcomes--including lower government resources to combat recessions, lower per capita incomes, greater poverty, less financial development, and weaker investment and productivity.
The Shadow Economy
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Author : Friedrich Schneider
language : en
Publisher: Cambridge University Press
Release Date : 2013-02-14
The Shadow Economy written by Friedrich Schneider and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-14 with Business & Economics categories.
This book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.
The Global Informal Workforce
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2021-07-23
The Global Informal Workforce written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-23 with Business & Economics categories.
The Global Informal Workforce is a fresh look at the informal economy around the world and its impact on the macroeconomy. The book covers interactions between the informal economy, labor and product markets, gender equality, fiscal institutions and outcomes, social protection, and financial inclusion. Informality is a widespread and persistent phenomenon that affects how fast economies can grow, develop, and provide decent economic opportunities for their populations. The COVID-19 pandemic has helped to uncover the vulnerabilities of the informal workforce.