nep-iue New Economics Papers
on Informal and Underground Economics
Issue of 2018‒07‒16
seven papers chosen by
Catalina Granda Carvajal
Universidad de Antioquia

  1. Voluntary disclosure schemes for offshore tax evasion By Matthew D. Rablen; Matthew Gould
  2. Offshore Societies in ?Panama Papers? era. Latin American Dilemmas about tax evasion and foreign investment incentive By Walter René Cadena Afanador
  4. The System of Social Guarantees and Benefits in the Sphere of Employment and Wage Payment for Hired Workers, Its Effectiveness and Impact on Their Work Activity in the Formal Economy By Pokida, Andrey; Zybunovskaya, Natalia
  5. Cumplimiento fiscal en el IRPF a nivel regional: medición y estimación de sus factores explicativos By Julio López Laborda; Jaime Vallés Giménez; Anabel Zárate Marco
  6. Dynamique de l'entrepreneuriat informel au Sénégal : caractéristiques et particularités By Serge Francis Simen

  1. By: Matthew D. Rablen (Institute for Fiscal Studies and Sheffield University); Matthew Gould (Institute for Fiscal Studies)
    Abstract: Tax authorities worldwide are implementing voluntary disclosure schemes to recover tax on offshore investments. Such schemes are typically designed retrospectively following the bulk acquisition of information on offshore holdings, such as the recent ?Paradise? and ?Panama? papers. They offer an opportunity for affected taxpayers to make a voluntary disclosure, with reduced fine rates for truthful disclosure. We characterize the taxpayer/tax authority game with and without a scheme and show that a scheme increases net expected tax revenue, decreases illegal offshore investment, increases onshore investment, and could either increase or decrease total offshore investment (legal plus illegal).
    Keywords: voluntary disclosure, offshore tax evasion, tax amnesty, third-party information
    JEL: H26 D85
    Date: 2018–03–05
  2. By: Walter René Cadena Afanador (Universidad Libre Bogotá)
    Abstract: The research problem is: Should the Colombian State restrict the inflow of capital through the use of offshore companies and avoid tax evasion in this way? This problem contemplate two current scenes: Firstly, Colombian State should prevent the inflow of foreign investment based on offshore companies established in tax havens, because these are used as a strategy to avoid paying taxes. Secondly, Colombian State should not restrict access of foreign investment by means of offshore companies. However, to guarantee due taxation cooperation agreements with those countries considered by the OECD as tax havens, should be signed in order to achieve greater control and monitoring of financial movements.The presentation defines the legal nature of offshore companies, assessing their advantages and the relationship they have with tax havens. It describes the effect of Colombian law on the issue and the impact that these societies have on the system of taxation and the financing of social policies. It identifies the criminal consequences that arise when these types of societies are used as a mechanism of money laundering or tax avoidance and will analyze the implications for a developing country such as Colombia, to restrict or prevent their entry into the country.
    Keywords: Offshore Society, Tax Evasion, Panama Papers, foreign investment, Latin America
    JEL: K20
    Date: 2017–10
  3. By: Mihaela TOFAN (Alexandru Ioan Cuza University of Iasi)
    Abstract: When the state representatives realise that the fiscal liabilities are too hard to comply with and the taxpayers are very temped to avoid the payments, alternative solutions might be used. In order to move on with their daily activities, the taxpayers need to ease tax burden and a solution to rebalance the general budgetary collect/spend mechanism is to consider an amnesty regulation. Some legally stated fiscal liabilities are to be cancelled, in order to facilitate the continuity of the activity of the taxpayers and to insure further payments to the budget, despite the present diminish of the budgetary incomes. The recent Romanian fiscal amnesty is analyzed, starting with its motivations, the applicable procedures and the possible misinterpretations. The fiscal authority role and actions are presented, in comparison with the action of the beneficiaries of the law. Also, the results amnesty generated and the influence on the taxpayers? activity are analyzed, through the relevant case law already generated on the topic. The negative influence of the tax amnesty is pointed out as a result of the research.
    Keywords: contributions, fiscal amnesty, tax regulation.
    JEL: K22 K31 K34
    Date: 2017–10
  4. By: Pokida, Andrey (Russian Presidential Academy of National Economy and Public Administration (RANEPA)); Zybunovskaya, Natalia (Russian Presidential Academy of National Economy and Public Administration (RANEPA))
    Abstract: In a scientific report presents results of a study carried out by the Center of social and political monitoring of the School of Public Policy of RANEPA in 2017. The research is devoted to the study of the impact of social guarantees and benefits in the sphere of employment and remuneration of wage workers on their labor activity in the formal economy. The results are compared with the results of opinion polls conducted by the Centre in the previous years on a comparable method.
    Date: 2018–05
  5. By: Julio López Laborda; Jaime Vallés Giménez; Anabel Zárate Marco
    Abstract: El trabajo cuantifica por primera vez en España el cumplimiento fiscal por regiones en el IRPF, y contribuye a identificar los factores explicativos de las diferencias de cumplimiento fiscal entre jurisdicciones, aspecto que apenas ha sido analizado en la literatura. Para ello, hemos considerado, además de los componentes dinámico y espacial considerados por Alm y Yunus (2009), las variables incluidas en el modelo de evasión fiscal de Allingham y Sandmo (1972), las relacionadas con la moral fiscal y las de índole político-institucional, incluidas las vinculadas con la descentralización fiscal del país. Los resultados obtenidos confirman, por una parte, los alcanzados por la muy extensa literatura que estudia el fraude fiscal desde la perspectiva de los individuos (incluida la importancia del elemento dinámico), pero también la relevancia del componente espacial para explicar el cumplimiento fiscal, de suerte que el mayor o menor fraude fiscal viene explicado, en parte, por factores tales como el comportamiento fiscal de los vecinos o la forma en que estos son tratados por el sector público.
    Date: 2018–07
  6. By: Serge Francis Simen (ESP - UCAD - École Supérieure Polytechnique - Université Cheikh Anta DIOP de Dakar - UCAD - Université Cheikh Anta Diop)
    Abstract: RESUME : L'objet de ce travail est de décrire la dynamique de l'entrepreneuriat informel au Sénégal en cherchant à comprendre les motivations des entrepreneurs de l'informel qui les poussent à y rester ou à évoluer vers la formalisation de leurs activités. Pour cela, l'enquête, réalisée auprès de 40 entrepreneurs informels évoluant dans différents secteurs d'activités, nous a permis de décrire les raisons pour lesquelles les entrepreneurs travaillent de manière informelle au Sénégal, pourquoi ils souhaitent y rester ou évoluer vers la formalisation de leur activité. A partir de récits de vie d'entrepreneurs informels, notre corpus de données permet de dire que :-les motivations à investir dans le secteur informel sont principalement le coût relativement réduit d'entrée et le fait d'échapper aux tracasseries administratives et, secondairement, aux obligations fiscales.-plusieurs facteurs les poussent à y rester : le secteur s'organise, de plus en plus, avec des organisations professionnelles qui défendent leurs intérêts ; les entrepreneurs informels, généralement soutiens familiaux, veulent verser le moins possible à l'Etat et en garder suffisamment pour s'occuper d'eux et de leur famille élargie. La solidarité des réseaux familiaux et des connaissances et le peu de contraintes administratives et fiscales auxquels ils sont astreints. On peut également y ajouter le manque d'information et l'accompagnement sur les avantages que procure la formalisation des activités.
    Date: 2018–06–06
  7. By: Serge Simen (ESP - UCAD - École Supérieure Polytechnique - Université Cheikh Anta DIOP de Dakar - UCAD - Université Cheikh Anta Diop)
    Date: 2018–06–05

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