RISK OF TAX EVASION IN THE ECUADORIAN ECONOMY FOR THE 2014-2017 PERIOD
The general objective of this work is to evaluate the variables that determine the variation in tax evasion in the Ecuadorian economy. Additional; its specific objectives are: measure the relationship between tax evasion, the amount of taxes, tax pressure, and expenditures made for investment in pub...
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| Formato: | Artículo publishedVersion |
| Lenguaje: | Español |
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Centro de Investigación en Métodos Cuantitativos Aplicados a la Economía y la Gestión (CMA)
2020
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| Acceso en línea: | https://ojs.economicas.uba.ar/RIMF/article/view/1969 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=modelfin&d=1969_oai |
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| Sumario: | The general objective of this work is to evaluate the variables that determine the variation in tax evasion in the Ecuadorian economy. Additional; its specific objectives are: measure the relationship between tax evasion, the amount of taxes, tax pressure, and expenditures made for investment in public goods. To know the possible factors that cause variations in tax evasion in the Ecuadorian economy and finally propose a strategy for managing risk in tax collection, to optimize compliance and its subsequent effect on the economy.
The hypothesis to be verified assumes that the risk of evasion in tax collection varies as the tax pressure, the amount of taxes and the perception of agents on the redistribution of wealth change, keeping the segments of the citizenry subject to taxation invariable.
It starts with a description and analysis of different theoretical criteria explained over the years on tax evasion, to later explain how this variable represents a risk for the Ecuadorian economy. |
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