/bib_thematic_7

THEMATIC BIBLIOGRAPHY

ISSN 2073-3828

7 April 2012

Tax Evasion

INDEX

Introduction • Strategies for Combating Evasion • Informal Economy • Measurement of Tax Evasion • Measures for Combating Tax Evasion • Prevention Plan • Other bibliographic references

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 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 edition includes supporting bibliographical references from other authors 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 Jorge Eduardo Corradine Library, thereby expanding the information provided for the benefit of the tax administrations.

TAX EVASION STRATEGIES FOR COMBATING EVASION

2011

MIRANDA LÓPEZ, José Antonio. Strategies to control tax fraud in the vat rebate benefit to the exporting sector in natural resource extraction activities. -- p. 71-80. -- In: CIAT/AEAT/IEF Tax Administration Review (No 31, June 2011).

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Contents: 1. Posing the problema. 2. The european experience with audit strategies to combat vat fraud. 3. The peruvian experience. 4. The challenges ahead

2010

O’DONNELL, Douglas. The tax administrations and taxpayer’s social responsibility: Strategies for combating harmful tax planning / O’Donnell, Douglas. -- 18 p. -- In: 44th CIAT General Assembly, Montevideo, Uruguay, 2010.

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Contents: 1. Laying the groundwork. 2. Combating harmful tax planning. 3. Making compliance easier.

2009

PÉREZ-NAVARRO, Grace. Information exchange and administrative assistance for recovery as effective mechanisms for controlling fraud, evasion and avoidance / Grace Pérez-Navarro.

-- 14 p. -- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: I. Mechanisms developed by the OECD for effective exchange of information and administrative assistance for tax collection. 1. The international standards of transparency and exchange of information for tax purposes are now accepted by countries around the world.

2. Next steps. 3. The legal mechanisms for exchange of information. 4. Forms of exchange of information. 5. Setting standards on assistance in tax collection. II. Improving efficiency and effectiveness of exchange of information and assistance in tax collection.

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SĂ NCHEZ, Carlos Alberto. Information exchange and administrative assistance for recovery as effective mechanisms for controlling fraud, evasion and avoidance / Carlos Alberto SĂĄnchez.

-- 22 p. -- In: CIAT Technical Conference. Naples, Italy, 2009.

Contents: 1. Exports transactions through tax havens. Do they represent transparent transactions?. I1. Introduction. I.2. Exports triangulation. I.3. Measures adopted. II. Current situation of the combat of tax havens by international organizations. II.1 OECD - global transparency and information exchange forum. II.2. CIAT. III. Argentine anti- tax havens legislation and information systems. III.1. Introduction. III. 2. Tax Havens. III.3. Summary of antitax havens regulations. III.4. Sanction system. III. 5. Information exchange. III.6. Information systems.

2006

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DEHER RACHID, Jorge Antonio. The use of information in combating evasion / Jorge Rachid.

-- 16 p. -- In: CIAT Technical Conference. -- Madrid, Spain, 2006.

Contents: 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.

Contents: 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.

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ESCOBAR CALDERÓN, Ricardo. Integral strategies for control and prevention / Ricardo Escobar C. -- 30 p. -- In: CIAT Technical Conference. -- Madrid, Spain, 2006.

Contents: 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 start-up 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.

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.

Contents: 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.

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

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2005

COSTA, Marcelo Pablo. Rules and mechanisms for combating tax evasion / Marcelo Pablo Costa. -- 19 p. -- In: 39th CIAT General Assembly. -- Buenos Aires, Argentina, 2005.

Contents: 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.

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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.

Contents: 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.

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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.

Contents: 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.

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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.

Contents: 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.

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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.

Contents: 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.

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.

Contents: Objectives of the unit and study approach. Methodology and working instruments.

Structuring of the study and preparation of the report. Results of the Spanish.

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BORDOLLI, Juan Carlos. Establishment of a special unit for preventing and combating fiscal fraud / JosĂŠ Carlos Bordolli. -- p. 255-261. -- In: CIAT Technical Conference. -- San Carlos de Bariloche, 1994.

Contents: 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.

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INFORMAL ECONOMY

2001

CIMINIELLO, Concettina. Strategies for detecting and incorporating the underground economy / Concenttina Ciminiello. -- p. 329-347. -- In: 35th CIAT General Assembly. -Santiago de Chile, Chile, 2001.

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Contents: Informal labor or informal economy. Fiscal pressure in Italy and distortions.

FINO SERRANO, Guillermo. Strategies for detecting and incorporating the underground economy / Guillermo Fino Serrano. -- p. 349-362. -- In: 35th CIAT General Assembly. -Santiago de Chile, Chile, 2001.

Contents: 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.

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MEASUREMENT OF TAX EVASION

2010

CARRASCO, Carlos Marx. Instruments and techniques for the measurement of evasion / Carlos Marx Carrasco. -- 30 p. -- In: 44th CIAT General Assembly, Montevideo, Uruguay, 2010.

Contents: 1. Theoretical framework. 1.1 Conceptualization. 1.2 Why measure evasion?. 2.

Methodological framework. 2.1 Methods to measure evasion in international literature. 2.2 Research carried out on evasion in the internal revenue service. 3. Dissemination and actions undertaken to fight evasion. 3.1 Actions to fight evasion, contraband and informality. 3.2 Strategies.

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GONZÁLEZ, Gustavo. Tax evasion measurement: The Uruguayan case / Gustavo González.

-- 26 p. -- In: 44th CIAT General Assembly, Montevideo, Uruguay, 2010.

Contents: 1. Introduction. 2. Method used in Uruguay. 2.1 The VAT case. 2.2 The case of the tax on industry and trade income (IRIC) or tax on economic activity income (IRAE). 2.3 The case of the tax on individuals’ income (IRPF). 2.4 Method limitations. 3. Obtained results and dissemination.

PISANI, Stefano. Use of the results of tax gap measurement for structuring the risk map and designing control plans / Stefano Pisani. -- 14 p. -- In: 44th CIAT General Assembly, Montevideo, Uruguay, 2010.

Contents: 1. Introducción. 2. El valor agregado sumergido. 3. La estimación de las bases imponibles evadidas. 3.1 El impuesto al valor agregado. 3.2 El impuesto regional a las actividades productivas (IRAP).

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2006

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.

Contents: Measurement of tax expenditure: Why measure tax expenditure?. Definition 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.

2001

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.

Contents: 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.

1993

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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.

Contents: Indicators of tax evasion and behavior 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.

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MEASURES FOR COMBATING TAX EVASION

2008

RODRIGUES MALAQUIAS, Claudemir. Emerging risks in aggressive tax planning / Claudemir Rodrigues Malaquias. -- 22 p. -- In: CIAT Technical Conference, Johannesburg, South Africa, 2008.

Contents: 1. Tax issues emerging from a globalized economy. 1.1. Shifting the tax base of businesses and their economic activities. 1.2. Harmful tax planning. 1.3 The issue of double taxation. 2. Measures adopted against international tax planning schemes. 2.1. Legal measures. 2.2. Ancillary administrative measures required for tax planning control. 2.2.1.

Special monitoring of large taxpayers. 2.2.2. The Public Digital Record System. 3. Risk management. 4. Risk management.

2006 2001

COSTA, Marcelo Pablo. Combating tax evasion / Marcelo Pablo Costa. -- p.131-164. -- In: CIAT Technical Conference. -- Madrid, Spain, 2006.

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

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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.

Contentss: 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.

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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.

Contents: 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.

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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.

Contents: 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.

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PREVENTION PLAN

2006

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.

Contents: 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.

2005

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GONZร LEZ, Noel. Rules and mechanisms to fight tax evasion: plan zero evasion / Noel Gonzรกlez. -- 11 p. -- In: 39th CIAT General Assembly. -- Buenos Aires, Argentina, 2005.

Contents: 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.

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OTHER BIBLIOGRAPHIC REFERENCES ARIAS MINAYA, Luis Alberto. La tributación directa en América Latina, equidad y desafíos: El caso de Perú / Luis Alberto Arias Minaya. -- Santiago, Chile: CEPAL, GIZ, 2009. -- 83 p. (Ver punto 5. La evasión del impuesto a la renta en Perú)

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BERTAZZA, Humberto J. Mecanismos actuales del fraude fiscal. Hacia un nuevo modelo de control. -- p. 3-26. -- In: Revista Criterios Tributarios, (No.158, Mayo 2010).

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BORSELLI, Fabrizio. Organised VAT fraud: Features, magnitude, policy perspectives/ Fabrizio Borselli. -- Italy, Bank of Italy, 2011. -- (Occasional Papers, Number 106 – October 2011).

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BRACCIA, Mariano F. Elusión tributaria: Aplicación de la teoría de la causa al principio de la realidad económica / Mariano F. Braccia. -- p. 9-42 p.-- In: Cuadernos del Instituto AFIP. (2009)

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CABALLÉ, Jordi. Tax rates, tax evasion, and growth in a multi-period economy/ Jordi Caballé, Judith Panadés. -- p. 67-79. -- In: Revista de Economía Pública, No.183-(4/2007).

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Centro de Estudios Económicos del Colegio de México. Evasión fiscal derivada de los distintos esquemas de facturación / Sara Barajas, Raymundo Campos, Horacio Sobarzo y Andrés Zamudio. -- México, D. F.: CEECM, 2011.

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CABRERA, Minor. La tributación directa en América Latina, equidad y desafío: el caso de El Salvador / Maynor Cabrera, Vivian Guzmán. -- Santiago, Chile: CEPAL, GIZ, 2009. -- 75 p.

(Ver: Capítulo IV. Evasión en el impuesto sobre la renta)

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CABRERA, Minor. La tributación directa en América Latina, equidad y desafíos: el caso de Guatemala / Maynor Cabrera. -- Santiago, Chile: CEPAL, GIZ, 2009. -- 75 p. (Ver punto E. Estimación de la evasión del ISR en Guatemala).

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CEPAL y GIZ. Evasión y equidad en América Latina / Juan Pablo Jiménez, Juan Carlos Gómez Sabaini, Andrea Podestá. -- Santiago de Chile: Naciones Unidas, 2010. -- 363 p.

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Deutsche Gesellschaft fur Internationale Zusammenarbeit (GIZ). Addressing tax evasion and tax avoidance in developing countries / Deutsche Gesellschaft fur Internationale Zusammenarbeit (GIZ), International Tax Compact (ITC), German Federal Ministry for Economic Cooperation and Development (BMZ). -- 41 p. (2010).

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DGI. Uruguay. Estimación de la evasión en el impuesto al valor agregado mediante el método del consumo 2000-2010 (Noviembre 2011). -- 25 p.

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FUEST, Clemens. Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature / Clemens Fuest and Nadine Riedel. -- 69 p. (2009)

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GARCÍA RAMONES, Asunción. Proceso de eliminación de paraísos fiscales / Asunción García Ramones, Gabriel Santamaría Carreras. España: IEF, 2010. -- 18 p. (Cuadernos de Formación. Colaboración 33/10. Volumen 11/2010)

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GILS CARBÓ, Alejandra M. Evasión fiscal a través de la utilización fraudulenta de sociedades extranjeras / Alejandra M., Gils Carbó; María Guadalupe Vásquez. - p. 100-109. -- In: IR04 Revista del Instituto AFIP 2008.

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GÓMEZ SABAINI, Juan Carlos. Estructura tributaria y evasión impositiva en América Latina / Juan Pablo Jiménez, Juan Carlos Gómez Sabaini. -- Caracas, Venezuela: CAF, 2011. -- 81 p. -- (Documento de trabajo N° 2011/08).

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JORRAT, Michael. Evasión tributaria / Michael Jorrat. – p. 101-113. -- In: La economía de los ingresos tributarios. Un manual de estimaciones tributarias / Fernando R. Martín. – Santiago de Chile: CEPAL, 2009.

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MANONELLAS, Graciela N. Hacia un nuevo modelo en la prevención del delito fiscal / Graciela N. Manonellas. -- p. 27-39. -- In: Revista Criterios Tributarios, (No.158, Mayo 2010).

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PANADÉS I MARTÍ, Judith. Tax evasion and relative contribution / Judith Panadés i Martí.

-- 27 p. – España: IEF, 2002. (Colección de Papeles de Trabajo del Instituto de Estudios Fiscales, No. 18)

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ROCA, Jerónimo. Tributación directa en Ecuador. Evasión, equidad y desafíos de diseño / Jerónimo Roca. Santiago, Chile: CEPAL, GIZ, 2009. -- 83 p.

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The Tax Justice Network. The cost of tax abuse / The Tax Justice Network. -- 20 p. (November 2011)

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SALTO VAN DER LAAT , Diego. Los paraísos fiscales como escenarios de elusión fiscal internacional y las medidas anti-paraíso en la legislación Española / Diego Salto van der Laat.

– 54 p. -- In: Crónica Tributaria nº 93 (2000),

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World Bank. Taxation, public services, and the informal sector in a model of endogenous growth, Volume 1 / Braun, Juan; Loayza, Norman V. – 1994.

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Inter-American Center of Tax Administrtions P.O. Box 0834-02129 Panama, Republic of Panama Telephones: (507) 269-1270 265-2766 Fax: (507) 264-4926