出版社:International Bank for Reconstruction and Development;; World Bank
摘要:No one likes paying taxes, but some like it less than others.
“Tax evasion is a national sport in Bolivia. People
avoid paying taxes because rates are high, the administration
is complex and their tax money is wasted,” says
José, a businessman in La Paz—where a company must
pay 80% of its profits, spend 189 days and make 41 payments
a year to comply with tax regulation, making it
one of the world’s most burdensome tax systems (table
8.1). One would think large revenues are collected and
used for public projects. Yet Bolivia is among the bottom
10 economies in global rankings of education and
infrastructure quality.