http://www.ciat.org/images/documents/biblioteca/Bibliografia/2009april_no1_tax_evasion

ISSN 2073-3828

CIAT THEMATIC BIBLIOGRAPHIC

Tax Evasion

No. 1, April 2009

INDEX

Introduction Tax Evasion • Strategies for Combating Evasion • Informal Economy • Measurement of Tax Evasion • Measures for Combating Tax Evasion • Prevention Plan Other documents available on similar topics

INTRODUCTION In an effort to provide an ever better and highly qualified tax information service to its member countries, the Inter-American Center of Tax Administrations hereby presents the CIAT Thematic Bibliographic Series. The purpose of this series is to disseminate relevant information on specific taxation issues to support the research and study work carried out by the tax administrations of the CIAT member countries.

On this occasion, the bibliography deals with Tax Evasion. The material gathered includes studies and papers prepared by technical officials for presentation either at the general assemblies or technical conferences, essays, research scholarships and articles published in the tax administration review, among others.

This bibliography is divided into two parts. The first includes papers from 1990 to date, while the second includes works prior to 1990. The main theme has been subdivided into 5 topics and the bibliographical references are organized by year under each of these topics. In turn, they are shown in alphabetical order according to the name of the authors, along with the title of the work and number of pages. In the case of lectures, mention is made of the meetings where they were presented. A brief summary of the contents is included, as well as the link for downloading the electronic document.

Through this new documentary contribution, CIAT hopes to continue disseminating the bibliographical material existing in the Specialized Library, thereby expanding the information provided for the benefit of the tax administrations.

TAX EVASION STRATEGIES FOR COMBATING EVASION

2006

DEHER RACHID, Jorge Antonio. The Use of Information in Combating Evasion / Jorge Rachid. 16 p.

-- In: CIAT Technical Conference. -- Madrid, Spain, 2006. (Topic 2.1, Brazil) Topics: Context of action of the Receita Federal. Managing information and combating evasion: Sources of information: Tax returns. -National entities. - International agreements and conventions. -Other sources of information. - Quality and security of information. -Digital certificates. -Synchronized register. - Specific tools to combat evasion. - Recent developments: Flow metering System - SMV. -Harpia system. -Public digital reporting system - sped

DEHER RACHID, Jorge Antonio. The Importance of Changes in Legislation to Reduce Tax Evasion and Avoidance / Jorge Antonio Deher Rachid. 18 p. In: 40th CIAT General Assembly. -- Florianopolis, State of Santa Catarina, Brazil, 2006. (Topic 2.3, Brazil).

Topics: Examples of changes in legislation: Changes aimed at closing loopholes in the law. -Changes aimed at improving control and monitoring of taxpayers. -Information exchange and cooperation measures.

-Other general legislative measures with an impact on tax evasion.

ESCOBAR CALDERÓN, Ricardo. Integral Strategies for Control and Prevention / Ricardo Escobar C. 30 p. -- In: CIAT Technical Conference. -- Madrid, Spain, 2006. (Topic 1, Chile) Topics: Chilean tax system: Chilean tax structure. Chilean tax administration. Tax evasion in Chile: Evasion measurement. -Value added tax evasion. -Income tax evasion. -Verification model: Taxpayers’ social behavior. - Model description. -Facilitating tax compliance. Electronic tax life cycle: Business startup and online RUT request. -Electronic invoices and receipts for professional fees (Tax documents). Electronic accounting and simplified accounting. -Third party statements. -Tax status statement. -Monthly and annual tax statement and payment. Correction of statements and tax penalty payments. -Taxpayer background changes. -Business closure. -Draft income tax statement. -MIPYME portal (Micro, small and medium-sized businesses). Cash register and point of sale systems and fiscal printers’ authorization.

Verification process. -Taxpayer life cycle. -Massive processes. -VAT refunds’ control. - Selective audit processes - audits. -Tax crime investigation. -SII challenges: Tax noncompliance detection project.

Download Here

Download Here

Download Here

WALCOTT-DENNY, Sabina. The Importance of Legislative Changes to Reduce Tax Evasion and Avoidance. / Sabina Walcott-Denny. 9 p. -- In: 40th CIAT General Assembly. -- Florianopolis, State of Santa Catarina, Brazil, 2006. (Topic 2.3, Barbados) Topics: Steps to legislative changes. - Corporation and individual tax system. -Introduction to the new tax regime - from consumption tax to VAT. -Specific transactions. -The use of administrative Tools.

ZUBIRÍA MAQUEO, José María. Organizational Structure Required in Combating Evasion: The Mexican Case / José María Zubiría Maqueo. 19 p. -- In: CIAT Technical Conference. -- Madrid, Spain, 2006. (Topic 2.2, Mexico).

Topics: Integral anti-tax Evasion Program (PICE). Integral tax administration solution.

2005

Download Here

Download Here

COSTA, Marcelo Pablo. Rules and Mechanisms for Combating Tax Evasion / Marcelo Pablo Costa. – 19 p. -- In: 39th CIAT General Assembly. -- Buenos Aires, Argentina, 2005. (Topic 3.2, Argentina) Topics: Measures of a general nature. Structural measures. Mechanisms against evasion. Annex: Some evasion control mechanisms proposed by AFIP: Risk profile system (SIPER, acronym in Spanish). “Mis Aportes” (“My Contributions) Program. -Cargo Monitoring through Electronic Security Devices.

Download Here

GONZALEZ, Noel. Rules and Mechanisms to Fight Tax Evasion: Plan Zero Evasion / Noel Gonzalez.

11 p. -- In: 39th CIAT General Assembly. -- Buenos Aires, Argentina, 2005. (Topic 3.2, Venezuela) Topics: Plan zero evasion: Concept of the plan. -Components of the plan zero evasion: The struggle against tax evasion and fiscal fraud. Automation and modernization of services in customs offices. Improvement of collection services. Taxpayer assistance, tax culture and institutional image. Administration of the tax incentive policy. Double taxation agreements and the international presence of SENIAT. Adaptation of the physical infrastructure. Investment in information technology and telecommunications. The effects of the plan zero evasion on collection. Application of the plan zero evasion in the 2005 fiscal year.

Download Here

2001

ETCHEBERRY CELHAY, Javier. The Reduction of Tax Evasion as a Means of Fiscal Financing / Javier Etcheberry Celhay. --p. 3-44. -- In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001. (Topic 1, Chile) Topic: Public Financing and Taxes: Importance of tax revenues in the financing of public spending, Tools for increasing tax collection, Variables that have an impact on tax evasion. Central Aspects of the Chilean Tax System: The tax burden, The tax structure. Strategies and Actions to Reduce Tax Evasion in Chile in the 1990s: Situation of the country in 1990, New guidelines for the management in the 1990s. Future Perspectives of the Struggle Against Tax Evasion in Chile: The Diagnosis, Draft Bill that sets standards for the struggle against tax evasion and avoidance for the 2001-2005 period, Expected results of the Plan for the Struggle Against Tax Evasion, Methodology employed in the study of the project for the Struggle Against Tax Evasion, Current state of the project for the Struggle Against Tax Evasion.

FRANCO, José Manuel. International Administrative Cooperation for Combating Tax Evasion and Contraband / José Manuel Franco. p. 415-440. In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001. (Topic 4.3, Portugal) Topics: Globalization - Profile, Fundamental Components and Dominant Ideology. The Decisive Importance of Administrative, Tax, Fiscal and Customs Cooperation - ATC. The European Union and Portugal. Record of Some Initiatives and Proposals in the Context of Administrative Tax Cooperation (ATC): The Continuous Process Aimed Towards Fiscal Harmonization, The elimination of fiscal borders within the European Union, as of 1993.- The “package of measures against prejudicial competition in fiscal matters in the European Union”.-The ad hoc group of the European Union’s Council in the framework of the struggle against fiscal fraud (second half of ‘99-mid-may, 2000). Some Elements on the Operation of the ATC in Portugal.

LOZANO, Francisco. International Administrative Cooperation for Combating Tax Evasion and Contraband / Francisco Lozano. p. 441-458. In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001.

(Topic 4.3, OCDE) Topics: The Role of International Tax Cooperation.- OECD Work on Tax Avoidance and Evasion .- Key Elements for Effective Exchange of Information.- Legal Basis for Exchange of Information.- Building up New Mechanisms for Effective Exchange of Information.- Bank Secrecy.

Download Here

Download Here

Download Here

1994

BRAVO PAIVA, Manuel. Special Units for Preventing and Combating Fiscal Fraud / Manuel Bravo Paiva. p. 237-254. In: CIAT Technical Conference. -- San Carlos de Bariloche, 1994. (Topic 7, España) Topics: Objectives of the unit and study approach. Methodology and working instruments. Structuring of the study and preparation of the report. Results of the Spanish.

Download Here

BORDOLLI, Juan Carlos. Establishment of a Special Unit for Preventing and Combating Fiscal Fraud / José Carlos Bordolli. p. 255-261. In: CIAT Technical Conference. -- San Carlos de Bariloche, 1994.

(Topic 7, Uruguay) Topics: Collection agencies of the central government. ----Social security. ---- Entities. ---- Taxes collected by the departmental governments (intendencies) and that integrate their resources. Principal actions carried out within the framework of the coordination among various collection agencies.

Download Here

INFORMAL ECONOMY

2001

CIMINIELLO, Concettina. Strategies for Detecting and Incorporating the dergroup Economy / Concenttina Ciminiello. p. 329-347. In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001. (Topic 3.3, Italy).

Topics: Informal Labor or Informal Economy. -Fiscal Pressure in Italy and Distortions.

Download Here

FINO SERRANO, Guillermo. Strategies for Detecting and Incorporating the Undergroup Economy / Guillermo Fino Serrano. p. 349-362. In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001.

(Topic 3.3, Colombia).

Topics: Factors Favoring the Development of the Underground Business in Colombia.- State Perspectives.Structure of the Underground Business.- State’s Action and Measures Adopted.- Means for Locating and Identifying Underground Commercial Activities.- Achievements in Processes for the Normal Incorporation of Underground Businesses in Colombia.- Benefits Provided in the New Tax Regime.

Download Here

MEASUREMENT OF TAX EVASION

2006 2001 1993

ESCOBAR CALDERON, Ricardo. Measurement and Control of Erosion of the Tax Bases (Tax Expenses and Tax Evasion) / Ricardo Escobar Calderon 25 p. In: 40th CIAT General Assembly. -- Florianopolis, State of Santa Catarina, Brazil, 2006. (Topic 1.2, Chile) Topics: Measurement of tax expenditure: Why measure tax expenditure? - DeďŹ nition of tax expenditure implemented in Chile. -Methodology. -Outcomes of TE estimations. Tax evasion estimations: -The importance of measuring evasion. -The theoretical potential method based on national accounts. -Budget survey methods. -Point sampling method. -Tax information reconciliation methods.

Download Here

JORRATT DE LUIS, Michael. The Instruments for the Measurement of Tax Evasion / Michael Jorratt De Luis. -- p. 91-111. In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001. (Topic 1.3, Chile) Topics: The Theoretical Potential Method Using National Accounts.- Application to VAT.- Application to Corporate Income Tax.- Application to Individual Income Tax.- Limitations of the Theoretical Potential Method Based on NAs.- Budget Survey Method.- Sampling Audits Method.- The TCMP of the United States.- The Fixed Point Method.- How to Use the Results of Regular Audits for Measuring Evasion.Method of Conciliation of the Tax Information.- Evasion according to taxpayer perception.

Download Here

ETCHEBERRY CELHAY, Javier. Methods for Measuring Tax Evasion and for Measuring Taxpayer Behaviour / Javier Etcheverry Celhay. P.213-234. -- In: CIAT Technical Conference. -- Venice, Italy, 1993.

(Topic 5, Chile) Topics: Indicators of tax evasion and behaviour of taxpayers in 1990. Management strategies implemented in 1990-1993 based on the results of the indicators. Evaluation of the strategies through new measurements of the indicators.

Download Here

MEASURES FOR COMBATING TAX EVASION

2006 2001

COSTA, Marcelo Pablo. Combating Tax Evasion / Marcelo Pablo Costa. 26 p. -- In: CIAT Technical Conference. -- Madrid, Spain, 2006. (Topic 2, Argentina).

Topics: Main aspects impinging on tax fraud. -Mechanisms for preventing, detecting and controlling tax fraud.

Download Here

CLIVE, Nicholas. The Social and Political Legitimization of the Struggle against Tax Evasion / Nicholas Clive. -- p. 81-89. -- In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001. (Topic 1.2, Jamaica).

Topics: Taxpayer Registration Number (TRN) System.- Current Obstacles in the Struggle Against Tax Evasion.- Minimizing the Possibility of Tax Evasion Through Internal Security Within the Tax Administration.Improving the Control of Tax Evasion.- Recent Initiatives in the Struggle Against Tax Evasion.

Download Here

DE SOUSA CARDOSO, Paulo Ricardo. The Social and Political Legitimization of the Struggle Against Tax Evasion / Paulo Ricardo de Sousa Cardoso. p. 55-80. In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001. (Topic 1.2, Brazil) Topics: Society’s Tax Awareness. Tax Legislation Adjustment and Complexity Level. - Efficiency and Effectiveness of the Tax Administration: Efficiency and effectiveness in the application of the legislation, Efficiency and effectiveness in the Tax Authorities - Taxpayers Relationship. -Recovery of Tax Credits.

PHILIPPE CHAUMONT, Blaise. Tax Evasion, Tax Policy and the Market Economy / Blaise Philippe Chaumont. p. 45-54. In: 35th CIAT General Assembly. -- Santiago de Chile, Chile, 2001. (Topic 1.1, France) Topic: A. The Accomplishments of the Struggle Against “Traditional” Tax Evasion Gave the States Some Control of Their Fiscal Policy. - 1. Control of “traditional” tax fraud…- 2. …That gives the State certain control over their fiscal policy. - B. But in the Context of a Globalized Economy, the Growing Mobility of Taxation Generates New Risks of Evasion that Affect the Autonomy of Fiscal Policies. - 1. A globalized economy, source of new opportunities for tax evasion. - 2. Fiscal policies view their autonomy threatened.

- C. This Situation Requires World (or Regional) Responses in Keeping with the Commercial Flows...- 1.

Regaining control over information by working together. - 2. Minimum rules of the game.

Download Here

Download Here

PREVENTION PLAN

2006 2005

PEDROCHE ROJO, Luis. The Spanish Tax System - Current Framework: Tax Reform and the Tax Fraud Prevention Plan / Luis Pedroche Rojo. 22 p. In: CIAT Technical Conference. -- Madrid, Spain, 2006. (Topic 1, España).

Topics: Overview on the need for a tax fraud prevention plan. Methodology employed in the prevention plan drafting process. Enforcement principles underlying the prevention plan. Features of the new planning system. Scope of the prevention plan. Tax fraud prevention: Applicable Legislation.

GONZÁLEZ, Noel. Rules and Mechanisms to Fight Tax Evasion: Plan Zero Evasion / Noel González.

11 p. -- In: 39th CIAT General Assembly. -- Buenos Aires, Argentina, 2005. (Topic 3.2, Venezuela) Topics: Plan zero evasion: Concept of the plan. -Components of the plan zero evasion: The struggle against tax evasion and fiscal fraud. Automation and modernization of services in customs offices. Improvement of collection services. Taxpayer assistance, tax culture and institutional image.

Administration of the tax incentive policy. Double taxation agreements and the international presence of SENIAT. Adaptation of the physical infrastructure. Investment in information technology and telecommunications. The effects of the plan zero evasion on collection. Application of the plan zero evasion in the 2005 fiscal year.

Download Here

Download Here

OTHER DOCUMENTS AVAILABLE ON SIMILAR TOPICS

1984 1982

SEPÚLVEDA, Gonzalo. The Impact of the Level of Effectiveness of the Tax Administration: Tax Evasion and Tax Administration / Gonzalo Sepúlveda p. 92-105. In: 18th CIAT General Assembly. -- Cartagena, Colombia, 1984. (Chile) Topics: Tax examination programs. Examples of examination programs. Effects of verification on tax collections.

Download Here

INTER-AMERICAN CENTER OF TAX ADMINISTRATORS - CIAT. Effectiveness of Measures for Counteracting Noncompliance: An Instrument for Analysis / CIAT. 32 p. In: 16th CIAT General Assembly.

-- Asunción, 1982. (Topic 5)

Download Here

INTER-AMERICAN CENTER OF TAX ADMINISTRATORS - CIAT. Effectiveness of Measures for Counteracting Noncompliance: An Instrument for Analysis - Case Study / CIAT. 14 p. (Topic 5).

Download Here

DA FONSECA MOURAO, Marco Fábio. Withholdings and Informative Documents: Study of two auxiliary instruments to combat tax evasion / Marco Fábio da Fonseca Mourao. 34 p. -- In: 16th CIAT General Assembly. -- Asunción, 1982. (Topic 9, Brazil).

Download Here

HENDEL, Samuel. A Social and Political View of Tax Evasion / Samuel Hendel 25 p.

General Assembly. -- Asunción, 1982. (Uruguay)

Download Here

In: 16th CIAT

1974 1971

Verification Policy in an Area of High or Generalized Evasion / Delegation of Panama. [16 h.]. -- In: CIAT Technical Conference. -- Dominican Republic, 1982. (Panama)

Download Here

WOLFE, Singleton B. Methods of Measuring the Degree and Type of Tax GAP / Singleton B. Wolfe. 8 p.

In: CIAT Technical Conference. -- Quito, Ecuador, 1974.

Download Here

HOYO D ÁDDONA, Roberto. Tax Evasion through Payments made Abroad: A Case Study / Roberto Hoyo/ p.389-399. -- In: 5th CIAT General Assembly. -- Rio de Janeiro, Brazil, 1971. (México)

Download Here

OLDMAN, Oliver. Measuring Tax Evasion / Oliver Oldman, Daniel M, Holland. p. 276-350. In: 5th CIAT General Assembly. -- Rio de Janeiro, Brazil, 1971. (USA).

Download Here

SAMPAIO DORIA, Antonio Roberto. Tax Evasion / Antonio Roberto Sampaio Doria. p. 264-272. In: 5th CIAT General Assembly. -- Rio de Janeiro, Brazil, 1971. (Brazil).

Download Here

THROWER, Randolph. The Control of Tax Fraud in the United States through the Use of Criminal Sanctions in Tax Administration / Randolph Thrower. p. 252-263. -- In: 5th CIAT General Assembly. -- Rio de Janeiro, Brazil, 1971. (USA)

Download Here

Centro Interamericano de Administraciones Tributarias Apartado 0834-02129 Panamá, República de Panamá Teléfonos: (507) 269-1270 265-2766 Fax: (507) 264-4926