Fighting tax evasion in Latin America: The contrasting strategies of Chile and Argentina

Third World Quarterly

Volumn 32, Issue 6, 2011, Pages 1107-1125

  Sanchez, Omar ^a  

^a TEXAS STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

FISCAL POLICY; REFORM PROCESS; TAX SYSTEM;

ARGENTINA; CHILE; LATIN AMERICA;

EID: 80052002930     PISSN: 01436597     EISSN: 13602241     Source Type: Journal    
DOI: 10.1080/01436597.2011.584724     Document Type: Article

References (49)

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3. O Sanchez, Mobilizing Resources in Latin America: The Political Economy of Tax Reform in Chile and Argentina, New York: Palgrave Macmillan, 2011.
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11. La Tercera (Chilean newspaper), 16 August 1993. To guarantee the transparency and justice of disciplinary procedures, a Controller's Office was created within the SII. The Controller is responsible for presenting the evidence against an employee and proposing appropriate penalties to the Director.
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17. The sectors identified as the largest evaders were agriculture and commerce.
18. These research papers are accessible through the SII website at www.sii.cl.
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35. As Argentine economists Omar Chisari and Ricardo Theller observe, 'Throughout the years, evasion expanded until it established itself as another form of cultural expression: the so-called "culture of evasion." Large sectors of the population accept evasion as something normal and it is even considered as a positive ethical value, insofar as it signifies a measure of the evader's sagacity, confronted by a state perceived in a negative light by society and detached from it. In this way, the moral prejudice [of evasion] was diluted.' O Chisari & R Theller, 'Metas de recaudacion, evasion y gestion tributaria', Ensayos Sobre Politica y Gestion Tributaria, Buenos Aires, EUDA, 1999.
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37. C Tacchi, 'Revolucion tributaria en la Argentina', Boletin de la DGI, 500, 1995, pp 878-890.
38. C Tacchi, 'El fenomeno de la evasión', Oikos: Revista de Posgrado, Investigacion y Doctorado, 1(2), Faculty of Economic Sciences, University of Buenos Aires, 1993,.
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43. Author interview with Castagnola, Buenos Aires, 22 August 2003.
44. D Santoro, Los Intocables, p 18.
45. Moreover, there is circumstantial evidence that the DGI's esprit de corps and sense of purpose improved markedly during Tacchi's years, a consequence of the agency's new image and respectability, the higher salaries, the perception of newfound effectiveness, and the seeming political priority devoted to taxation and evasion matters.
46. V Duran & JC Gomez Sabaini, 'Las claves de incremento recaudatorio', Trimestre Fiscal, 71, 1995
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48. ADIMARK, Estudio de Imagen Institucional del Servicio de Impuestos Internos.
49. F Fukuyama, State-Building: Governance and World Order in the Twenty-First Century, Ithaca, NY: Cornell University Press, 2004.