Firm-level determinants of business tax evasion in emerging economies: the case of Argentina

This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression bas...

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Detalles Bibliográficos
Autores principales: Pedroni, Florencia, Briozzo, Anahí Eugenia, Pesce, Gabriela
Lenguaje:Inglés
Publicado: Universidad Pablo Olavide 2024
Materias:
Informal sector
Revenue underreporting
Tax
Corruption
Bureaucracy
Institutional quality
Emerging economy
Sector informal
Subdeclaración de ingresos
Impuestos
Corrupción
Burocracia
Calidad institucional
Economía emergente
Aporte de:
Repositorio Institucional Universidad Nacional del Sur (UNS) de Universidad Nacional del Sur
id I20-R126-123456789-6723
record_format dspace
spelling I20-R126-123456789-67232024-09-13T18:08:34Z Firm-level determinants of business tax evasion in emerging economies: the case of Argentina Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes: el caso de Argentina Pedroni, Florencia Briozzo, Anahí Eugenia Pesce, Gabriela Informal sector Revenue underreporting Tax Corruption Bureaucracy Institutional quality Emerging economy Sector informal Subdeclaración de ingresos Impuestos Corrupción Burocracia Calidad institucional Economía emergente This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression based on pooled data 2010-2017 of the World Bank Enterprise Surveys. The findings show that revenue underreporting is a multicausal phenomenon where taxes lose importance in the light of other determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability, sector informality and political instability. Moreover, the outcomes recognize companies’ characteristics with a greater propensity to underreport sales (smaller size, selling in domestic market, from manufacturing sector, without external financing, with male entrepreneurs). Our empirical evidence is relevant for the formulation of public policies aimed at reducing revenue underreporting. Este trabajo tiene por objetivo identificar los determinantes de la subdeclaración de ingresos y su evolución temporal desde la óptica de los empresarios en compañías registradas de un país emergente con alta inflación (Argentina). Se propone un modelo conceptual y se estima empíricamente mediante una regresión logística a partir de datos fusionados de secciones cruzadas independientes de los años 2010 y 2017 de las bases Enterprise Surveys del Banco Mundial. Los resultados muestran que la subdeclaración de ingresos es un fenómeno multicausal donde los impuestos pierden importancia a la luz de otros determinantes como: corrupción, regulación y burocracia, calidad de los servicios públicos y gubernamentales, probabilidad de detección, informalidad del sector e inestabilidad política. Además, los resultados reconocen las características de las empresas con mayor propensión a subregistrar las ventas (menor tamaño, venta en el mercado interno, del sector manufacturero, sin financiamiento externo, con empresarios del género masculino). La evidencia es relevante para la formulación de políticas públicas tendientes a reducir la subdeclaración de ingresos. 2024-03-19T23:41:20Z 2024-03-19T23:41:20Z 2022 eng Atribución – Compartir igual (BY-SA): Permite a otros distribuir, adaptar, refundir y crear a partir de la obra, incluso con fines comerciales, siempre y cuando le den crédito al autor por la creación original y licencien sus nuevas creaciones bajo condiciones idénticas. https://creativecommons.org/licenses/by-sa/4.0/ application/pdf 35 págs. application/pdf Universidad Pablo Olavide
institution Universidad Nacional del Sur
institution_str I-20
repository_str R-126
collection Repositorio Institucional Universidad Nacional del Sur (UNS)
language Inglés
topic Informal sector
Revenue underreporting
Tax
Corruption
Bureaucracy
Institutional quality
Emerging economy
Sector informal
Subdeclaración de ingresos
Impuestos
Corrupción
Burocracia
Calidad institucional
Economía emergente
spellingShingle Informal sector
Revenue underreporting
Tax
Corruption
Bureaucracy
Institutional quality
Emerging economy
Sector informal
Subdeclaración de ingresos
Impuestos
Corrupción
Burocracia
Calidad institucional
Economía emergente
Pedroni, Florencia
Briozzo, Anahí Eugenia
Pesce, Gabriela
Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
topic_facet Informal sector
Revenue underreporting
Tax
Corruption
Bureaucracy
Institutional quality
Emerging economy
Sector informal
Subdeclaración de ingresos
Impuestos
Corrupción
Burocracia
Calidad institucional
Economía emergente
description This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression based on pooled data 2010-2017 of the World Bank Enterprise Surveys. The findings show that revenue underreporting is a multicausal phenomenon where taxes lose importance in the light of other determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability, sector informality and political instability. Moreover, the outcomes recognize companies’ characteristics with a greater propensity to underreport sales (smaller size, selling in domestic market, from manufacturing sector, without external financing, with male entrepreneurs). Our empirical evidence is relevant for the formulation of public policies aimed at reducing revenue underreporting.
author Pedroni, Florencia
Briozzo, Anahí Eugenia
Pesce, Gabriela
author_facet Pedroni, Florencia
Briozzo, Anahí Eugenia
Pesce, Gabriela
author_sort Pedroni, Florencia
title Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
title_short Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
title_full Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
title_fullStr Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
title_full_unstemmed Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
title_sort firm-level determinants of business tax evasion in emerging economies: the case of argentina
publisher Universidad Pablo Olavide
publishDate 2024
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