Factores del sistema tributario argentino: ¿incentivo o desincentivo a la informalidad empresarial? Percepción de los comerciantes y contadores públicos

Abstract

This work aims to describe how the factors of the tax system and the characteristics of the organization influence firm informality in Argentina. Methodologically, a qualitative-descriptive research is developed with primary data collected through interviews with commercial entrepreneurs and public accountants from Bahía Blanca city (Buenos Aires, Argentina). A qualitative content analysis is performed, using theory-based coding. According to the results, the tax burden; the design and application of fiscal controls; the consequences of non-compliance; and the administration and destination of fiscal resources are factors of the tax system that influence firm informality; while size, taxpayers’ typology, economic sector, type of client, tax domicile and location, and means of payment are characteristics of the organization and the operation with influence on the phenomenon. Also, the interaction between factors discourages tax compliance. The findings contribute to the formulation of public policies to reduce informality.

Keywords:

tax evasion informal economy tax compliance tax regimes determinants developing country

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