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

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...

Descrizione completa

Salvato in:
Dettagli Bibliografici
Autore principale: Rivadeneira Álava, Ana Mercedes (author)
Natura: masterThesis
Lingua:eng
Pubblicazione: 2010
Soggetti:
TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
Accesso online:http://hdl.handle.net/10469/7624
Tags: Aggiungi Tag
Nessun Tag, puoi essere il primo ad aggiungerne!!
Descrizione
Riassunto: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.

Documenti analoghi