Tax control in small retail business
- Authors
- L?pez Luzuriaga, Andrea Fernanda
- Format
- MasterThesis
- Status
- publishedVersion
- Description
The simulated purchase program intends to promote the accurate revenue report of retail business. There is no evidence that taxpayers exposed to the program change their behavior. The average revenue reported by the taxpayers checked does not exhibit a signi cant increase on their reported revenue after the intervention independently of the result of the intervention. There is evidence that a business closure is associated with an average lost of $976 US dollars. Neighbors of the closed taxpayers increase their revenue reported only on the month of the closure, which suggests that they do not perceive an increase of control from the tax Authority in the months following a closure. The program design implies that the probability of being checked is so low that the program does not have a signi cant e ect on the revenue report of the taxpayers exposure to the program. The perception of the program inside the tax authority is that it the program increases the general perception on risk. The analysis presented suggests that the program has no e ect on the revenue reported by the checked taxpayers or their neighbors. for the program to have a positive e ect on the taxpayer behavior, it would need to be thought of as increasing the overall perception of risk. The policy recommendation for the Ecuadorian Tax Authority is to engage in a different control mechanism. The analysis of VAT monthly revenue report of the businesses checked and their neighbors does not show evidence of an increase of tax compliance after the program has being implemented. In addition, there is an economic cost assumed for business and consumers due to the transactions that are not being made during the closure period.
El programa de compra simulada tiene la intenci?n de incentivar el reporte correcto ingresos de peque?os negocios. El estudio encontr? que no hay evidencia clara de que los contribuyentes expuestos al programa cambien su declaraci?n de ventas en los meses posteriores. Existe evidencia de que la clausura est? asociada con una p?rdida de $976 d?lares. Los vecinos de los contribuyentes cerrados aumentar sus ingresos reportados solo el mes de la intervenci?n. La probabilidad de ser intervenido es cercana a cero por lo que la percepci?n de control trinitario no sea afectada por el programa de compras simuladas. La informaci?n utilizada en este estudio es confidencial por favor contactar al Centro de Estudios Fiscales del Servicio de Rentas Internas para m?s informaci?n.
- Publication Year
- 2014
- Language
- eng
- Topic
- POL?TICA IMPOSITIVA
CONTROL TRIBUTARIO
MICROECONOMETR?A
COMPRA SIMULADA
- Repository
- Repositorio SENESCYT
- Rights
- openAccess
- License