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...

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Detaylı Bibliyografya
Yazar: Rivadeneira Álava, Ana Mercedes (author)
Materyal Türü: masterThesis
Dil:eng
Baskı/Yayın Bilgisi: 2010
Konular:
TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
Online Erişim:http://hdl.handle.net/10469/7624
Etiketler: Etiketle
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Özet: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.

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