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This paper reviews recent research on tax evasion by high-income, high-wealth individuals and attempts to draw out some lessons for policymaking. We review the key concepts around tax evasion, and we summarize the key in...

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimi...

Budgetary policy is traditionally considered through the lens of macroeconomic indicators, legal regulation, and administrative mechanisms; however, this perspective increasingly proves insufficient for achieving sustain...

Less inequality is necessary for sustainable development andstable democracies. States play an important role in reducinginequality. They do so through pro-poor spending andregulation, but also through taxes. On the othe...

Registro importado desde BDTD Brasil vía VuFind API. Query: direito. Biblioteca Digital Brasileira de Teses e Dissertações.

Registro importado desde BDTD Brasil vía VuFind API. Query: direito. Biblioteca Digital Brasileira de Teses e Dissertações.

Este trabajo propone un sistema de incentivos para el cobro de impuestos directos e indirectos. Considerando una estructura jerárquica conformada por la DGI, inspectores y contribuyentes, el sistema propuesto consiste e...