£61.00

Comercio transfronterizo informal y recaudación de impuestos: el caso de Nakonde

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Description

El crecimiento del sector informal no ha ido parejo al de sus contribuciones a los ingresos fiscales. Las compras transfronterizas informales, como elemento de las compras transfronterizas ilegales, se manifiestan en forma de contrabando. El efecto global del contrabando es la reducción del nivel de los ingresos recaudados por el comercio. El aumento del contrabando socava los objetivos políticos establecidos, ya que desvía el flujo normal del comercio entre las naciones comerciantes del sector formal al sector informal, que es muy difícil de gravar. La segunda oleada de efectos se produce en forma de reducción de la recaudación fiscal nacional. Este efecto se debe a la reducción de la producción local. Las importaciones baratas expulsan del mercado a la producción local. Los impuestos pagados por las empresas locales disminuyen porque se reduce su capacidad de producción. La distorsión localizada de las actividades económicas, ya que la baja fiscalidad en el sector informal tiende a atraer a los empresarios hacia actividades que no habrían realizado si se aplicaran todas las obligaciones fiscales. Por lo tanto, la mayoría de las empresas y particulares prefieren realizar sus transacciones en el sector informal, donde los costes fiscales son casi inexistentes.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
22 March 2023
Listed Since
23 March 2023

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