Tax evaders in Guatemala take the risk of having their business shut down temporarily and have a sign like the above posted on their main entrance. To be able to open again a business has to pay back the taxes evaded and a fine to the Superintendencia de Administración Tributaria (SAT); this is the tax collecting agency in Guatemala. In the mean time, the business is marked with these shameful posters which basically are designed to embarrassed the owners and managers of said company.
What do you think of this procedure and posters?
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