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- Title
TRANSPARENCIA TRIBUTARIA EN CHILE: UNA APROXIMACIÓN DESDE LA SOCIOLOGÍA FISCAL.
- Authors
ATRIA, JORGE
- Abstract
The article presents an analysis on the transparency introduced in taxation system of Chile by using fiscal sociology approach. Various topics discussed include importance of communication for good management, positive consequences of the transparency, influence of tax awareness on institutional performance and quality of democracy. It further presents brief criticism of the transparency agenda, innovation in tax transparency, anti-circumvention standard in tax policy, reform of financing policy.
- Subjects
CHILE; TAXATION; TRANSPARENCY in government; COMMUNICATION in management; DEMOCRACY; FISCAL policy; POLITICAL reform
- Publication
IBEROAMERICANA. América Latina - España - Portugal, 2016, Vol 16, Issue 62, p205
- ISSN
1577-3388
- Publication type
Article