Termites of the State

El consenso a la imposición en la fiscalidad global

“…En tal sentido, bajo el perfil económico consúltese a Tanzi, V. (2018), quien observa como un importante antídoto a la obra de grandes operadores económicos -que, como "termitas", van comiendo a la justicia y la equidad del sistema económico y político (p. 103; pp. 153 y ss.…”

The Ecology of Tax Systems: Factors that Shape the Demand and Supply of Taxes, by VitoTanzi (Edward Elgar, Cheltenham, 2018), pp. 175.

“…In Chapter 3 Tanzi brings his recent oeuvre on tax complexity to bear on the issue of tax ecology. Developments in globalisation and digitisation have seen the emergence of what he calls ‘fiscal termites’ (Tanzi, , ). These ‘termites’ have created opportunities for taxpayers to avoid, or entirely evade, paying taxes through the use of practices such as transfer‐pricing.…”

Factors that influence tax systems

“…What society expects from the government changes with time and has changed dramatically over the past century (see Tanzi, 2018). It is also different from one region of the world to others.…”