Profit tax with holdings and firms' compliance behavior in Ecuador.

This investigation analyzes Ecuadorian firms’ compliance behavior. Using firm-level data from the Tax Administration Agency in Ecuador (SRI), we compute the distribution of firms’ 2006 profit-tax/income ratio (tax-burden) and show the existence of obvious spikes just around the firms’ withholding re...

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Detalles Bibliográficos
Autores principales: Carrillo, Paúl E. (Dir.), Rivadeneira Álava, Ana Mercedes
Formato: masterThesis
Lenguaje:Inglés
Publicado: Quito, Ecuador : Flacso Ecuador 2010
Materias:
TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
Acceso en línea:http://hdl.handle.net/10469/7624
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=ec/ec-004&d=104697624oai
Aporte de:
Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO) de Consejo Latinoamericano de Ciencias Sociales
id I16-R122-104697624oai
record_format dspace
institution Consejo Latinoamericano de Ciencias Sociales
institution_str I-16
repository_str R-122
collection Red de Bibliotecas Virtuales de Ciencias Sociales (CLACSO)
language Inglés
topic TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
spellingShingle TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
Carrillo, Paúl E. (Dir.)
Rivadeneira Álava, Ana Mercedes
Profit tax with holdings and firms' compliance behavior in Ecuador.
topic_facet TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
description This investigation analyzes Ecuadorian firms’ compliance behavior. Using firm-level data from the Tax Administration Agency in Ecuador (SRI), we compute the distribution of firms’ 2006 profit-tax/income ratio (tax-burden) and show the existence of obvious spikes just around the firms’ withholding requirements. While the theory suggests that tax evasion or tax avoidance could explain these patterns, one cannot rule out other explanations.
format masterThesis
masterThesis
author Carrillo, Paúl E. (Dir.)
Rivadeneira Álava, Ana Mercedes
author_facet Carrillo, Paúl E. (Dir.)
Rivadeneira Álava, Ana Mercedes
author_sort Carrillo, Paúl E. (Dir.)
title Profit tax with holdings and firms' compliance behavior in Ecuador.
title_short Profit tax with holdings and firms' compliance behavior in Ecuador.
title_full Profit tax with holdings and firms' compliance behavior in Ecuador.
title_fullStr Profit tax with holdings and firms' compliance behavior in Ecuador.
title_full_unstemmed Profit tax with holdings and firms' compliance behavior in Ecuador.
title_sort profit tax with holdings and firms' compliance behavior in ecuador.
publisher Quito, Ecuador : Flacso Ecuador
publishDate 2010
url http://hdl.handle.net/10469/7624
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=ec/ec-004&d=104697624oai
work_keys_str_mv AT carrillopauledir profittaxwithholdingsandfirmscompliancebehaviorinecuador
AT rivadeneiraalavaanamercedes profittaxwithholdingsandfirmscompliancebehaviorinecuador
bdutipo_str Repositorios
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