Commercio informale transfrontaliero e riscossione delle entrate
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Commercio informale transfrontaliero e riscossione delle entrate

Commercio informale transfrontaliero e riscossione delle entrate


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About the Book

La crescita del settore informale non è andata di pari passo con la crescita del suo contributo al gettito fiscale. Lo shopping transfrontaliero informale, in quanto elemento dello shopping transfrontaliero illegale, si manifesta sotto forma di contrabbando. L'effetto complessivo del contrabbando è la riduzione del livello delle entrate raccolte dal commercio. L'aumento del contrabbando mina gli obiettivi politici prefissati perché devia il normale flusso di scambi tra le nazioni commerciali dal settore formale a quello informale, molto difficile da tassare. La seconda ondata di effetti si manifesta sotto forma di riduzione della raccolta fiscale interna. Questo effetto è dovuto alla riduzione della produzione locale. Le importazioni a basso costo spingono fuori dal mercato la produzione locale. Le imposte pagate dalle imprese locali si riducono perché la loro capacità di produzione si riduce. La distorsione localizzata delle attività economiche, dovuta alla bassa tassazione del settore informale, tende ad attirare gli imprenditori verso attività che non avrebbero svolto se fossero stati applicati tutti gli obblighi fiscali. Pertanto, la maggior parte delle imprese e degli individui preferisce effettuare le proprie transazioni nel settore informale, dove i costi di tassazione sono quasi inesistenti.


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Product Details
  • ISBN-13: 9786205820285
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 136
  • Spine Width: 8 mm
  • Weight: 258 gr
  • ISBN-10: 6205820285
  • Publisher Date: 22 Mar 2023
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Sub Title: il caso di Nakonde
  • Width: 152 mm


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Commercio informale transfrontaliero e riscossione delle entrate
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Commercio informale transfrontaliero e riscossione delle entrate
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