Repercusiones fiscales del sector informal en San Martin Texmelucan, Puebla / Tax implications of the informal sector in San Martin Texmelucan, Puebla
نویسندگان
چکیده
منابع مشابه
Informal Sector, Productivity and Tax Collection∗
The informal sector is a prominent characteristic of many developing countries. Most of the literature has focused on understanding the determinants of informality. The connection between the informal sector and economic development is, nonetheless, relatively less understood. One of the most important determinants of informality is the tax enforcement quality of a country which, some authors a...
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An optimal commodity tax approach is taken to compare trade taxes and VATs when some commodities are produced informally. Trade taxes apply to all imports and exports, including intermediate goods while the VAT applies only to sales by the formal sector and imports. The VAT can achieve production efficiency within the formal sector, but unlike the trade tax regime, it cannot indirectly tax pure...
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ژورنال
عنوان ژورنال: RIDE Revista Iberoamericana para la Investigación y el Desarrollo Educativo
سال: 2015
ISSN: 2007-7467
DOI: 10.23913/ride.v2i4.45