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Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.

The Georgia Transportation Investment Act of 2010 divided Georgia into twelve special tax district regions granting each region the ability to vote for a region specific 1% sales tax for a ten year period. Drawing new boundaries, the legislation provided the state the ability to bypass the usual county and city politics and decision making which typically drives transportation investment in Georgia. In nine of the twelve regions, the sales tax referendum was defeated. Despite hopeful polling numbers, the Atlanta region overwhelmingly rejected the sales tax referendum with only 38% in favor. This thesis presents a case study of the Atlanta region, identified as the most diverse and complex region created by the legislation. Geographic voter results for the Atlanta region suggest a division between urban and suburban interests. The geographic results show a radial trend of increased no votes as the distance from the center of the city increased. Not one county of the 10-County region voted in favor of the referendum. Notably, the city of Atlanta passed the referendum 58 to 42 percent. Beginning over a year before until five months following the public referendum, 48 interviews were conducted. Participants included a mix of legislators with various levels of involvement in the drafting of the legislation, high level officials of multiple transportation agencies, local politicians involved in the project selection process, representatives from the business community, members of the campaign, and prominent members of the opposition. Those interviewed identified a number of contributing factors to the failure of the referendum. However, the consensus among those interviewed was that not one of the factors caused the failure of the referendum. Instead, the referendum was significantly influenced by overarching national issues such as the economy, the anti-tax movement, the looming presidential election, and distrust with all levels of government. These were the driving force in a "perfect storm" of factors which led to the ultimate failure of the referendum on July 31, 2012. This thesis provides lessons learned and strategies for the Atlanta region to implement during a future attempt. In addition, recommendations are provided for other regions in the nation looking to attempt similar referenda. Currently, the Atlanta region remains in a "transportation crisis." Given political barriers, the next attempt is likely a decade away. Until a new transportation funding source is acquired, the Atlanta region will continue toward a path of limited funding and increased congestion, losing businesses and talent to regions that are addressing their transportation issues.

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O Imposto sobre CirculaÃÃo de Mercadorias e PrestaÃÃo de ServiÃos e Mercadorias (ICMS) à a principal fonte de arrecadaÃÃo tributÃria dos Estados, particularmente para o Cearà representa mais de 90% de suas receitas tributÃrias. Apesar do forte crescimento da arrecadaÃÃo do ICMS da regiÃo nordeste, o Cearà apresentou resultados bem abaixo dos demais. Nesse cenÃrio, o presente estudo apresenta um breve histÃrico e caracterÃsticas do ICMS, faz-se uma anÃlise descritiva da tendÃncia temporal do ICMS para o Brasil, Nordeste e CearÃ. Por apresentar um desempenho diferenciado dos outros estados da regiÃo, motivou-se a identificar e mensurar os determinantes da arrecadaÃÃo do ICMS do CearÃ. A abordagem metodolÃgica foi feita atravÃs de um modelo que utiliza dados em sÃries temporais para estimar os efeitos sobre a arrecadaÃÃo do imposto advindos do faturamento dos trÃs maiores macrossegmentos (combustÃvel, energia elÃtrica e serviÃos de comunicaÃÃo) e ao nÃvel da atividade industrial do estado medido pelo Ãndice de produÃÃo industrial para o perÃodo de janeiro de 1995 a setembro de 2008. Conclui-se que, o baixo desempenho da arrecadaÃÃo a partir de 2000 pode ser explicado pelo desempenho dos macrossegmentos, principalmente combustÃvel e serviÃos de comunicaÃÃo, apesar do bom desempenho da economia verificado pelo PIB. / The Tax on Goods and Services and Commodities (ICMS) is the main source of tax revenues of States, particularly in Cearà represents more than 90% of its revenues. Despite the strong growth of ICMS in the northeast region, Cearà presented results well below the others. In this scenario, this study presents a brief history and characteristics of ICMS, it is a descriptive analysis of the trend of the ICMS in Brazil, Northeast and CearÃ. By presenting a different performance of other states in the region, encouraged to identify and measure the determinants of ICMS of CearÃ. The methodological approach was made through a model that uses time-series data to estimate the effects on the collection of tax revenues accruing from the three largest macrossegmentos (fuel, electricity and communication services) and the level of industrial activity being measured the industrial production for the period January 1995 to September 2008. It is concluded that the low collection performance since 2000 can be explained by the performance of macrossegmentos, mainly fuel and communication services, despite the good performance recorded by GDP.

This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity tax differentials influence counties’ economic activity and states’ strategic competition in multiple tax policies. First, I examine how own and the nearest neighboring states’ commodity tax rates affect counties’ retail activity. Particularly, in contrast to many previous studies, I examine whether the distance to the state border influences the responsiveness of counties’ retail activity to sales and excise taxes of own and the nearest neighboring states. Since the costs of avoiding state commodity taxes are presumably lower along borders, the impacts of state commodity taxes on retail activity may be different for counties closer and further away from the state border. Considering retail establishments and employment of industries that are most likely to be affected by consumers’ cross-border shopping activity, I find that that the impacts of domestic and the nearest neighboring states’ sales and excise tax rates on counties’ retail establishments and employment depend on the distance to the state border. However, contrary to what would be expected, the impacts tend not to be very robust. Second, I investigate whether consumers’ cross-border shopping to low commodity taxed states influence state governments to engage in strategic competition in multiple tax policies. Previous works on fiscal competition document that state governments engage in commodity tax competition to gain cross-border shoppers. Specifically, the empirical research find that changes in neighboring states’ one commodity tax rate influence changes in a home state’s same commodity tax rates. However, these studies do not address whether changes in neighboring states’ one commodity tax rate also induce the home state to adjust other taxes, either other commodity taxes or possible income taxes. Using a panel of the United States’ state-level data for the period 1977−2002, I estimate the reaction functions not for a single tax rate but multiple rates. In this framework, I find that states react to neighbors’ lower tax rates on one tax base by changing rates on either the same tax base or/and other tax bases, thereby suggesting that states engage in strategic competition in multiple tax rates to meet their revenue goals.

El propósito de esta investigación es evaluar el sistema de detracciones y su impacto en la liquidez y en el impuesto general a las ventas en los Hoteles 5 estrellas, en los distritos de San Isidro y Miraflores, año 2019 Estos aspectos financieros y tributarios son analizados con el objetivo de identificar si existe relación con el sistema de detracciones, tomando en consideración el análisis de consistencia estadística y las pruebas de hipótesis cuyos resultados se podrán observar en las conclusiones. El presente trabajo de investigación consta de cinco capítulos, donde el primer capítulo, se desarrollará el marco teórico del sistema de detracciones, su normativa y regulación. En el segundo capítulo se contempla el plan de investigación, determinando el problema, hipótesis y objetivos de la investigación, así como la metodología a utilizar. Luego, en el tercer capítulo, se utiliza la metodología explicativa para profundizar, analizar y recolectar datos. En el cuarto capítulo, se expone el desarrollo de las entrevistas a profundidad y las encuestas realizadas; asimismo, se desarrolla un caso práctico del sistema de detracciones y en el quinto capítulo se detalla el análisis de los resultados, tanto cualitativo como cuantitativo de la investigación realizada y el análisis del caso práctico. Esta investigación termina con las conclusiones y recomendaciones generadas a partir del análisis realizado donde estadísticamente se demuestra que el sistema de detracciones no tiene un impacto en la liquidez y en el impuesto general a las ventas en los Hoteles 5 estrellas, en los distritos de San Isidro y Miraflores, año 2019 / The purpose of this investigation is to evaluate the system of deductions and their impact on liquidity and the general sales tax in 5 star hotels, in the districts of San Isidro and Miraflores, year 2019. These financial and tax aspects are analyzed with the objective of identifying if there is a relationship with the system of deductions, taking into account the analysis of statistical consistency and the hypothesis tests whose results can be observed in the conclusions. This five-chapter constant research paper, where the first chapter, is develop the theoretical framework of the detraction system, its regulations and regulations. In the second chapter contemplates the research plan, determining the problem, hypotheses and objectives of the investigation, as well as the methodology to be used. Then in the third chapter, use the explanatory methodology to deepen, analyze and collect data. In the fourth chapter, the results obtained from the in-depth interviews and the surveys carried out are presented; specifically, a practical case of the detraction system is developed and in the fifth chapter the analysis of the results is detailed, both qualitative as quantitative of the research carried out. This investigation ends with the conclusions and recommendations generated from the analysis performed where statistically it is demonstrated that the system of detractions has no impact on liquidity and the general sales tax in 5 Star Hotels, in the districts of San Isidro and Miraflores, year 2019. / Tesis

El presente proyecto de investigación tiene como finalidad evaluar el “Impacto tributario de las estimaciones por venta de boletos aéreos de pasajeros en las Declaraciones Juradas mensuales en Lima durante los años 2015 al 2018”. En un primer momento se realizará el análisis de las normas internacionales de información financiera vigentes para el reconocimiento de los ingresos por venta de los boletos aéreos según los casos de transacciones con mayor recurrencia en el sector aerocomercial. Posteriormente se analizará el efecto de la presentación de los boletos aéreos en el Registro de Venta e Ingresos en el Impuesto General a las Ventas e Impuesto a la Renta. Finalmente, se expondrá el impacto tributario de la inclusión de estimaciones de ventas de boletos aéreos en las declaraciones juradas mensuales. Las contingencias tributarias serán determinadas mediante un caso práctico donde se evaluará escenarios que se ajustarán a la realidad de las compañías. Estos escenarios son determinados a raíz de la información recopilada por la investigación cualitativa brindada por los colaboradores vigentes de las compañías de servicios de transporte aéreo. Como parte de la metodología de investigación, hemos recabado opiniones importantes de especialistas con experiencia en asesoría en el sector aerocomercial a través de entrevistas a profundidad. Sus aportes servirán para contextualizar la problemática desde un punto de vista externo a la compañía. Finalmente, la información recopilada permitirá comprobar la validez de la hipótesis planteada en base al procesamiento de los datos y serán sintetizados en las conclusiones y recomendaciones. / The purpose of this research project is to evaluate the "Tax impact of the estimates for the sale of passenger air tickets in the monthly affidavits in Lima during the years 2015 to 2018". At first, an analysis of the current international financial information standards will be carried out for the recognition of income from the sale of air tickets according to the cases of transactions with the greatest recurrence in the commercial aviation sector. Subsequently, the effect of the presentation of air tickets in the Sales and Income Registry in the General Sales Tax and Income Tax will be analyzed. Finally, the tax impact of including air ticket sales estimates in monthly tax returns will be discussed. Tax contingencies will be determined through a practical case where scenarios that will adjust to the reality of the companies will be evaluated. These scenarios are determined as a result of the information collected by qualitative research provided by current collaborators of air transport services companies. As part of the research methodology, we have obtained important opinions from specialists with experience in advising in the commercial sector through in-depth interviews. Their contributions will serve to contextualize the problem from an external point of view to the company. Finally, the information collected will allow to check the validity of the hypothesis raised based on the processing of the data and will be synthesized in the conclusions and recommendations. / Tesis

Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This study develops a process that can be used to identify the economic impacts of transportation projects in Utah and quantify the relationship between transportation and these impacts. Accomplishing the objectives of this study are a product of: 1) performing a comprehensive literature review, 2) collecting data and establishing analysis methods, 3) completing a statistical analysis and breakdown into project type and expenditure values, 4) conclusions and recommendations, and 5) providing possible avenues for future research to further the understanding of the economic impacts of transportation projects in Utah. This study uses an evaluative (or ex post) analysis to assess the generative economic impacts of transportation projects after completion. Both pre- and post-construction data were collected and used to compare the trends of sales tax revenue, employment creation, and vehicle miles traveled (VMT) around transportation projects in Utah over the last 10 years. A plot of the trends before, during, and after construction for each project in the analysis was generated. A formal process was created for completing the analysis for future study. The results of this study indicate that there is a positive relationship between transportation improvement projects and sales tax revenues. This relationship amounts to approximately a 4.0 percent increase in trends compared to the state overall. Employment demonstrated a 4.5 percent increase compared to the state overall. The VMT analysis showed no statistical difference between the pre- and post-construction trends. This study has prompted several recommendations intended to help UDOT better understand the economic impacts of transportation projects in Utah. Although this analysis provides a strong foundation, and outlines a process to analyze economic impacts from transportation projects in Utah, additional studies need to be completed.

En la presente investigación tiene como propósito evaluar el impacto tributario que tiene los pagos adelantados por la venta de un bien inmueble. Para obtener dicha información se realizará una evaluación a las empresas inmobiliarias que tengan o hayan tenido proyectos inmobiliarios en el distrito de Jesús María. Esta investigación se basará en la aplicación de las normas tributarias tanto como la Ley del Impuesto General a las Ventas, Ley del Impuesto a la Renta, Reglamento de Comprobante de Pago y sanciones impuestas por SUNAT. Para el mismo, se utilizará una metodología de investigación mixta, es decir, cuantitativa y cualitativa. Para el desarrollo de esta investigación, se validará las hipótesis propuestas para ello se ha realizado trabajos de campo a las principales empresas inmobiliarias como encuestas, entrevistas, también apoyado en información documentaria y casos para así generar un análisis lo más completo posible. De los datos analizados se llegó a la conclusión que el efecto tributario que ocasiona los pagos adelantados en la venta de inmuebles, impacta en las empresas del sector inmobiliario en proyectos del distrito de Jesús María. / The purpose of this research is to evaluate the tax impact of advance payments for the sale of real estate. To obtain this information, an evaluation will be made to the real estate companies that have or have had real estate projects in the Jesus Maria district. This investigation will be based on the application of tax regulations as well as the General Sales Tax Law, the Income Tax Law, the payment voucher regulation and sanctions imposed by SUNAT. For the same, a methodology of mixed research will be used, that is, quantitative and qualitative. For the development of this research, the hypotheses proposed for this will be validated. Field work has been carried out to the main real estate companies such as surveys, interviews, and also supported by documentary information and cases in order to generate the most complete analysis possible. From the analyzed data, it was concluded that the tax effect caused by the advance payments in the purchase of real estate, impacts on companies in the real estate sector in projects of the Jesus Maria district. / Tesis