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En el presente trabajo de investigación analizamos las ventas de bienes físicos ofertadas a través de una red social y entregadas mediante el servicio de delivery y como ha impactado la evasión tributaria en el Impuesto General a las Ventas en el estado peruano. Se proponen algunas medidas a fin de ser implementadas por la SUNAT y así disminuir la evasión tributaria en las ventas de bienes físicos ofrecidos en redes sociales y entregadas a través del servicio de Delivery siendo : 1.Crear una página virtual, 2. Declaración de las cuentas personales de las redes sociales ante la SUNAT así mediante declaración voluntario o mediante cruce de información de las mismas plataformas y los medios de pago más usados mediante estas plataformas, 3.La 4.Transformación Digital en materia fiscal, 5.Creación de un registro electrónico por parte de la Sunat hacia los contribuyentes con redes sociales donde realizan ventas online, 6.La fiscalización en línea por parte de la SUNAT a las redes sociales. 7.Crear un aplicativo móvil por parte de la SUNAT y vincularlo con la información de ventas de las plataformas y billeteras digitales, 8. Aplicar las detracciones en las ventas por delivery; Siendo una alternativa para lograr mejorar la recaudación del impuesto considerando un incremento en las arcas del estado La evasión tributaria es un problema, para el Estado que ha intentado proponer medidas regulatorias, pero muchas veces el consumidor no colabora con tal acción. Otro de los principales problemas en la evasión es la falta de cultura tributaria y la no facturación en las ventas online por servicio de delivery, ya que muchas personas han encontrado una manera de ganar dinero, sin ser sancionados por evadir impuestos. La SUNAT reveló que más de 12.700 contribuyentes evadían el pago de impuestos a través del comercio electrónico luego de analizar las ventas electrónicas de 21,200 contribuyentes. También divulgo una retención del IGV para afectar los servicios virtuales que se consumen en el país, aunque sus proveedores sean "no domiciliados" siendo la razón por la cual no se recaudaba impuestos el Perú al no contar con el mecanismo correcto para recaudar el IGV en este tipo de operaciones. / In this research work, we analyze the sales of physical goods offered through a social network and delivered through a delivery service, and how tax evasion has impacted the General Sales Tax in the Peruvian state. Some measures are proposed to be implemented by SUNAT in order to reduce tax evasion in the sales of physical goods offered on social networks and delivered through the Delivery service, which are: 1. Create a virtual page, 2. Declaration of personal accounts of social networks before SUNAT thus through voluntary declaration or through cross-information of the same platforms and the most used means of payment through these platforms, 3. The 4. Digital Transformation in tax matters, 5. Creation of an electronic register by Sunat towards taxpayers with social networks where they make online sales, 6. Online auditing by SUNAT to social networks. 7. Create a mobile application by SUNAT and link it with the sales information of the platforms and digital wallets, 8. Apply withholdings on delivery sales; Being an alternative to improve tax collection considering an increase in the state's coffers. Tax evasion is a problem for the State that has tried to propose regulatory measures, but many times the consumer does not collaborate with such action. Another of the main problems in evasion is the lack of tax culture and non-invoicing in online sales by delivery service, since many people have found a way to earn money, without being sanctioned for evading taxes. SUNAT revealed that more than 12,700 taxpayers evaded the payment of taxes through electronic commerce after analyzing the electronic sales of 21,200 taxpayers. It also disclosed a withholding of the IGV to affect the virtual services that are consumed in the country, even if their providers are "non-domiciled" being the reason why taxes were not collected in Peru by not having the correct mechanism to collect the IGV in this type of operations

Esta investigación se fundamenta en determinar las consecuencias de la cultura tributaria en la evasión de impuestos por parte de los comerciantes de la ciudad de Chiclayo, este estudio pretende entender situaciones reales que atraviesa el país ya que existe un índice de nivel alto de ausencia de cultura tributaria y evasión fiscal por los comerciantes que no cumplen voluntariamente con sus contribuciones, debido a que muchos de ellos están en un régimen que no les corresponde, otros por la falta de conocimiento y educación respecto al pago de impuesto, otra razón es la inexistencia de fiscalización por parte de la Administración Tributaria, ambas situaciones producen decaimiento en el arca fiscal. Se ejecutó la información a través de una encuesta y se procesó mediante un sistema informático de SSPS para determinar el nivel de conocimiento y obtener respuestas de las diferentes posturas que optan por no pagar a pesar de saber cuáles son esas sanciones interpuestas por el ente recaudador. El diseño de investigación es no experimental de tipo transaccional, su población fue constituida por comerciantes del mercado modelo, según los resultados obtenidos se determinó que existe un bajo nivel tributario, puesto que no se realizan los pagos de manera voluntaria y ausencia de documentos que acrediten compras y ventas, se utilizó la prueba de correlación de Rho de Spearman, mostrando un coeficiente de 0.702 el cual indica que existe relación entre variables. / This research is based on determining the consequences of tax culture on tax evasion by merchants in the City of Chiclayo. This study aims to understand real situations that the country is going through since there is a high level of absence of culture. tax and tax evasion by merchants who do not voluntarily comply with their contributions, because many of them are in a regime that does not correspond to them, others due to the lack of knowledge and education regarding the payment of tax, another reason is the lack of inspection by the Tax Administration, both situations produce decline in the fiscal coffer; The information was carried out through a survey and processed through an SSPS computer system to determine the level of knowledge and obtain responses from the different positions that choose not to pay, despite knowing what the sanctions imposed by the collecting entity are. . The research design is nonexperimental of a transactional type, its population was made up of merchants from the model market, according to the results obtained it was determined that there is a low tax level, since payments are not made voluntarily and absence of documents that prove purchases and sales, Spearman's Rho correlation test was used, showing a coefficient of 0.702 which indicates that there is a relationship between variables.

Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has an impact on taxation in South Africa, that economic crime offences ignore any possible taxation consequences and that the type of the economic crime being perpetrated is a function of the opportunities available to a potential offender. The majority of the respondents (both economic crime offenders and role-players in the field of the prevention, detection and prosecution of fraud, corruption and tax related offences) indicated that law enforcement, prosecution and sentencing practices are not adequate in South Africa. However, the majority of both groups of respondents also indicated that current laws and regulations are adequate to address economic crime in South Africa. This could be interpreted as a vote of confidence in current laws and regulations but an indication that it should be applied more effectively in the fight against economic crime. Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was also undertaken to investigate an economic crime offender’s perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire and were personally interviewed in a semi-structured interview comprising pre-set questions. The study demonstrated that there is a correlation between an economic crime offender’s level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their future conduct can be modified with appropriate rehabilitation and anti-economic crime education programs. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders. Economic crime offenders should be subject to an anti-economic crime education program in which the consequences of perpetrating economic crime in general on the economy and tax revenue could be conveyed to such offenders. Rehabilitation programs designed and developed specifically for economic crime offenders should be implemented at correctional institutions. / PhD (Tax), North-West University, Potchefstroom Campus, 2013

Essay I: This essay provides an overview of the history of the Swedish pension system. Starting with the implementation of the public pension system in 1913, it outlines the key components of each major pension reform up until today along with a discussion of the main trade-offs and concerns that policy makers have faced. It also describes the historical background of the four largest occupational pension plans in Sweden and the mutual influence between these plans and the public pension system.        Essay II: Despite the fact that the increasing involvement of the private sector in pension provision has brought more flexibility to the pay-out phase of retirement, little is known about the characteristics of those who choose to annuitize their pension wealth and those who do not. I combine unique micro-data from a large Swedish occupational pension plan with rich national administrative data to study the choice between life annuities and fixed-term payouts with a minimum payout length of 5 years for 183,000 retiring white-collar workers. I find that low accumulation of assets is strongly associated with the choice of the 5-year payout. Consistent with individuals selecting payout length based on private information about their mortality prospects, individuals who choose the 5-year payout are in worse health, exhibit higher ex-post mortality rates and have shorter-lived parents than annuitants. Individuals also seem to respond to large, tax-induced changes in annuity prices.            Essay III: This essay estimates the causal effect of postponing retirement on a wide range of health outcomes using Swedish administrative data on cause-specific mortality, hospitalizations and drug prescriptions. Exogenous variation in retirement timing comes from a reform which raised the age at which broad categories of Swedish local government workers were entitled to retire with full pension benefits from 63 to 65. The reform caused a remarkable shift in the retirement distribution of the affected workers, increasing the actual retirement age by more than 4.5 months. Instrumental variable estimation results show no effect of postponing retirement on the overall consumption of health care, nor on the risk of dying early. There is evidence, however, of a reduction in diabetes-related hospitalizations and in the consumption of drugs that treat anxiety. Essay IV (with Per Engström): The consumption based method to estimate underreporting among self-employed, introduced by Pissarides and Weber (1989), is one of the workhorses in the empirical literature on tax evasion/avoidance. We show that failure to account for transitory income fluctuations in current income may overestimate the degree of underreporting by around 40 percent. Previous studies typically use instrumental variable methods to address the issue. In contrast, our access to registry based longitudinal income measures allows a direct approach based on more permanent income measures. This also allows us to evaluate the performance of a list of instruments widely used in the previous literature. Our analysis shows that capital income is the most suitable instrument in our application, while education and housing related measures do not seem to satisfy the exclusion restrictions.

Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has an impact on taxation in South Africa, that economic crime offences ignore any possible taxation consequences and that the type of the economic crime being perpetrated is a function of the opportunities available to a potential offender. The majority of the respondents (both economic crime offenders and role-players in the field of the prevention, detection and prosecution of fraud, corruption and tax related offences) indicated that law enforcement, prosecution and sentencing practices are not adequate in South Africa. However, the majority of both groups of respondents also indicated that current laws and regulations are adequate to address economic crime in South Africa. This could be interpreted as a vote of confidence in current laws and regulations but an indication that it should be applied more effectively in the fight against economic crime. Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was also undertaken to investigate an economic crime offender’s perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire and were personally interviewed in a semi-structured interview comprising pre-set questions. The study demonstrated that there is a correlation between an economic crime offender’s level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their future conduct can be modified with appropriate rehabilitation and anti-economic crime education programs. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders. Economic crime offenders should be subject to an anti-economic crime education program in which the consequences of perpetrating economic crime in general on the economy and tax revenue could be conveyed to such offenders. Rehabilitation programs designed and developed specifically for economic crime offenders should be implemented at correctional institutions. / PhD (Tax), North-West University, Potchefstroom Campus, 2013

本文利用內生經濟成長模型來探討在一存在有逃漏稅行為的經濟體系下，政府採取租稅融通政策以及貨幣融通政策對於經濟成長與社會福利可能產生的影響。當政府提高稅率時，納稅人會有誘因減少申報所得的比例，藉此提高其可支配所得，故本文將納稅人是否誠實申報所得的比例視為逃漏稅的行為，且政府可藉由逃漏稅稽查政策以及所得稅率來影響代表性個人誠實申報所得的比例，而代表性個人誠實申報所得的比例亦會影響政府最適所得稅稅率。另外，政府在融通其公共資本支出時，除了可採取租稅融通外，亦可採行調整貨幣成長率的貨幣政策，即貨幣融通政策。透過本研究的數值模擬分析，我們發現到在逃漏稅的經濟體系中，當消費與投資在一特定交易付現限制的設定下，且政府公共資本支出不具有生產性功能時，若政府同時採取租稅融通和貨幣融通，其最適稅率應為負，亦即此時須採取補貼政策，表示政府應全部採取鑄幣稅收入來融通其支出並搭配補貼政策，當稅率越低，代表性個人會誠實申報的比例會越高，藉此獲取更多補助稅額，且租稅融通對經濟成長造成的負向效果大於貨幣融通對經濟成長造成的負向效果。

Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but within the European Union and also globally, as many developed countries are forced to implement its ideas due to their fear of possible sanctions from the USA. The purpose of this act is more efficient fight against the tax evasion of American taxpayers. Along with the adoption of this law the expert community has started to deal with possible issues related to its obeying by foreign entities. Czech Republic has decided to respond to this situation by concluding an intergovernmental agreement with the US government and by adoption of implementing statute to this agreement to avoid any conflicts. This diploma thesis tries to describe the actual status of the fight against tax evasion in the Czech Republic and the United States of America, but also at the international level, as well as to point out the most important definitions of FATCA and to analyze the associated issues. Next goal is the evaluation of the implementation process, which has recently happened in the Czech Republic, and the assessment of future options for cooperation in the tax evasion. The...

This dissertation titled Value added tax evasion through chain and carousel frauds and their reflection in judicial decisions pursues a very actual topic. The main part of this dissertation depictss the tax evasions, primarily a description and explanation of structures of carousel and chain groups, which are participating in the tax evasions in the sphere of the value added tax most frequently. This dissertation submits also some schemes serving for better understanding operating and organization of these bussiness structures, which are taking part in these illegal activities. The next chapter focuses on the judicial decisions, mainly those of the Supreme Administrative Court of the Czech Republic and the Court of Justice of the European Union. The role of a judicial authority is inalienable in this sphere, because it helps to form a legislation, and a mandatory interpretation of an unclear or ambiguous terms, which are very often is very importanr too. Mainly, the work of the Court of Justice of the European Union is a key for the interpretation of terms of the EU law. Regarding national differences it is necessary to unify the interpretation of the EU law so much, that the functioning of the inner market of the European Union will not be endangered. In the last chapter the dissertation...

Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. This study estimates the extent of estate size under-reporting, a form of inheritance tax planning, using the repeal of the Swedish tax on spousal bequests, in 2004, and a regression discontinuity design. The results show that, on average, estate sizes were 17 percent lower, and the share of estates that completely escaped tax payments was 26 percent larger due to under-reporting. As a consequence, government revenues from the tax were only half of what they would have been without under-reporting. Moreover, preferences and means for under-reporting were not only prevalent among the wealthy, but also among those receiving relatively small inheritances. The study contributes to a growing literature on tax avoidance and evasion by estimating the extent of estate size under-reporting, its effect on government revenues and by showing that it was widespread in the population. / Essay 2: There is an ongoing debate about whether or not inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people's planning response to the onset of terminal illness. An extension of Kopczuk’s work is that we can effectively control for responses in wealth caused by terminal illness but unrelated to tax planning. We do this by exploiting a tax reform in Sweden that removed the incentives for people to plan their estates to avoid inheritance taxation. We find some evidence of long-term terminal illness inducing responses consistent with tax planning, but that these are not widespread or efficient enough to reduce the overall tax burden in the study population. Our results, similarly to those of Kopczuk, show that people appear to postpone some decisions about their estates until shortly before death. / Essay 3: Small businesses form an essential part of all economies, making it necessary to understand the conditions under which they operate. This paper contributes to that understanding by studying how survival, income and profits of small businesses change when their owners receive inheritances. Using a difference-in-differences strategy and Swedish registry data on small businesses and estate reports, it is shown that survival rates increase with almost three percentage points when the owners receive inheritances of, on average, SEK 275,000. However, the profits of the surviving small businesses and the income of their owners do not increase, indicating that the inheritance did not increase survival by making investments possible, investments to increase profits and income, but by enabling small business owners of lower ability to subsist. The study contributes to the literature on the conditions for small businesses by providing causal evidence on the effect of increased access to capital among existing businesses. It thereby complements the rich literature on the role of capital for small business start-ups. / Essay 4: This article shows that a simple monetary incentive can dramatically reduce electric energy consumption (EEC) in the residential sector and simultaneously achieve a more desirable allocation of EEC costs. The analyses are based on data from a policy experiment conducted in 2011 and 2012 by a private housing company in about 1,800 apartments. Roughly 800 of the tenants (treatment group) were subject to a change from having unlimited EEC included in their rent to having to pay the market price for their own EEC. This change was achieved by installing EEC meters in each apartment. Tenants in the other 1,000 apartments (control group) experienced no policy change and were subject to apartment-level billing and metering during the entire study period. Using a quasiexperimental research design and daily data on EEC from 2007 to 2015, we estimate that apartment-level billing and metering permanently reduce EEC by about 25%. Moreover, we show that households reduce EEC immediately after being informed that they will be billed for EEC, the reduction is larger when the production cost is higher, and the reduction in EEC comes almost exclusively from households with very high EEC before the policy change. Finally, we show that apartment-level billing and metering are cost-effective, with a cost per reduced kilowatt hour of US$0.01, and for each invested dollar, the social value of reductions in air pollution, including CO2 emissions, is $2.