documento electrónico

Inglés

CIAT General Assembly

2001

978-9962-8840-3-3

502 p

This book is an important contribution to the analysis of the complex examination and evasion control dichotomy. Likewise, it is particularly interesting since, as we know, deficient examination actions give way to evasion. This Assembly examines the factors involved in evasion and the mechanisms and strategies for reducing it. ---- The Technical papers deal with four three subtopics: "The reduction of tax evasion as a means of fiscal financing", "Massive controls of tax compliance", "The resources and instruments for examination planning and execution" and "The control of international operations".