000			01959nab a2200241 c 4500
003			ES-MaIEF
005			20180925134517.0
007			ta
008			180925s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966512 _aHowlett, Neville
245			_aPaying taxes _b : the introduction of an additional index to measure post-filing processes _c Neville Howlett & Tom Dane
260			_c2018
500			_aResumen.
520			_a'Paying Taxes' continues to be one of eleven indicators used by the World Bank in its annual Doing Business project. Doing Business is a World Bank Group flagship project which 'measures the regulations that enhance business activity and those that constrain it'. It presents indicators that are compared quantitatively and objectively across 190 economies, and over time. Since its initial inclusion in Doing Business, the Paying Taxes indicator has looked at the amount of taxes and mandatory contributions that a small to medium sized case study company has to bear in a given year (the Total Tax and Contribution Rate), the time it takes for the company to comply with the tax obligations of the three major taxes (profit tax, labour taxes and mandatory contributions, and value added tax (VAT) or sales tax) and the number and method of tax payments made The most recent edition of Paying Taxes includes a fourth sub-indicator, the post-filing index. This looks at some specific value added tax (VAT) and corporate income tax processes that occur after the tax returns have been filed with the tax authority. It is the post-filing index which is the focus of this paper.
650		4	_94516 _aACTIVIDADES ECONOMICAS
650		4	_947460 _aIMPUESTOS
650		4	_947472 _aINDICADORES FISCALES
700	1		_966513 _aDane, Tom
773	0		_9157522 _oOP 2141/2018/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 8 & 9, August/September 2018, p. 676-685
942			_cART
999			_c138909 _d138909