Tax Evasion, Theoretical Analysis - Causes, effects and estimation methods

Tax evasion not only erodes public revenues. It also undermines strategic objectives in terms of equality and social cohesion, breaking with the horizontal and vertical equity that characterize a good tax system, in addition to causing distortions in economic growth due to the generation of externalities and unfair competition that this phenomenon entails. This situation justifies the measurement of this phenomenon for two very important reasons: First, because of the possibility that exists to achieve improvements in the quality of the design of the Tax policy, aimed at creating a system that guarantees a minimum level of social welfare; and second, because it constitutes an indicator that can be used strategically in the decisions made by the Tax Administration.

About the author

Dr. Rebeca Patricia Grajeda Grajeda. Bachelor in Public Accounting, Master in Administration oraz Doctorate in Public Administration. Pelnoetatowy profesor naukowy na Uniwersytecie Sonora w Meksyku.

Product details

• Authors: Rebeca Patricia Grajeda Grajeda, Beatriz Elena Huerta Urquijo, Juan Antonio López Olivarría
• Publisher: Our Knowledge Publishing
• Languages: English
• Product format: Paperback / Softback
• Released: 14.04.2021
• EAN: 9786203623086
• ISBN: 978-620-3-62308-6
• No. of pages: 84
• Dimensions: 150 mm x 220 mm x 6 mm
• Weight: 143 g
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Law > International law, foreign law