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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| Egile nagusia: | |
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| Formatua: | masterThesis |
| Hizkuntza: | eng |
| Argitaratua: |
2010
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| Gaiak: | |
| Sarrera elektronikoa: | http://hdl.handle.net/10469/7624 |
| Etiketak: |
Etiketa erantsi
Etiketarik gabe, Izan zaitez lehena erregistro honi etiketa jartzen!
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Etiketa erantsi | _version_ | 1840660303374712832 |
|---|---|
| author | Rivadeneira Álava, Ana Mercedes |
| author_facet | Rivadeneira Álava, Ana Mercedes |
| author_role | author |
| collection | Repositorio Facultad Latinoamericana de Ciencias Sociales |
| dc.contributor.none.fl_str_mv | Carrillo, Paúl E. (Dir.) |
| dc.creator.none.fl_str_mv | Rivadeneira Álava, Ana Mercedes |
| dc.date.none.fl_str_mv | 2010-10 2015-08-27T21:05:03Z 2015-08-27T21:05:03Z |
| dc.format.none.fl_str_mv | 48 p. image/jpeg application/pdf |
| dc.identifier.none.fl_str_mv | Rivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador. http://hdl.handle.net/10469/7624 |
| dc.language.none.fl_str_mv | eng |
| dc.publisher.none.fl_str_mv | Quito, Ecuador : Flacso Ecuador |
| dc.rights.none.fl_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Facultad Latinoamericana de Ciencias Sociales instname:Facultad Latinoamericana de Ciencias Sociales instacron:FLACSO |
| dc.subject.none.fl_str_mv | TRIBUTACIÓN EVASIÓN TRIBUTARIA IMPUESTOS LOCALES ECUADOR LEGISLACIÓN SERVICIO DE RENTAS INTERNAS (SRI) |
| dc.title.none.fl_str_mv | Profit tax with holdings and firms' compliance behavior in Ecuador. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/masterThesis |
| description | 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. |
| eu_rights_str_mv | openAccess |
| format | masterThesis |
| id | FLACSO_00d80df9cfdadb5ecceb83a9fdd2e97f |
| identifier_str_mv | Rivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador. |
| instacron_str | FLACSO |
| institution | FLACSO |
| instname_str | Facultad Latinoamericana de Ciencias Sociales |
| language | eng |
| network_acronym_str | FLACSO |
| network_name_str | Repositorio Facultad Latinoamericana de Ciencias Sociales |
| oai_identifier_str | oai:repositorio.flacsoandes.edu.ec:10469/7624 |
| publishDate | 2010 |
| publisher.none.fl_str_mv | Quito, Ecuador : Flacso Ecuador |
| reponame_str | Repositorio Facultad Latinoamericana de Ciencias Sociales |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Facultad Latinoamericana de Ciencias Sociales - Facultad Latinoamericana de Ciencias Sociales |
| repository_id_str | 1557 |
| rights_invalid_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ |
| spelling | Profit tax with holdings and firms' compliance behavior in Ecuador.Rivadeneira Álava, Ana MercedesTRIBUTACIÓNEVASIÓN TRIBUTARIAIMPUESTOS LOCALESECUADORLEGISLACIÓNSERVICIO DE RENTAS INTERNAS (SRI)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.Quito, Ecuador : Flacso EcuadorCarrillo, Paúl E. (Dir.)2010-102015-08-27T21:05:03Z2015-08-27T21:05:03Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis48 p.image/jpegapplication/pdfRivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador.http://hdl.handle.net/10469/7624engAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Facultad Latinoamericana de Ciencias Socialesinstname:Facultad Latinoamericana de Ciencias Socialesinstacron:FLACSO2020-06-17T14:44:41Zoai:repositorio.flacsoandes.edu.ec:10469/7624Institucionalhttps://repositorio.flacsoandes.edu.ec/Institución privadahttps://www.flacso.edu.ec/https://repositorio.flacsoandes.edu.ec/oai.Ecuador...opendoar:15572020-06-17T14:44:41Repositorio Facultad Latinoamericana de Ciencias Sociales - Facultad Latinoamericana de Ciencias Socialesfalse |
| spellingShingle | Profit tax with holdings and firms' compliance behavior in Ecuador. Rivadeneira Álava, Ana Mercedes TRIBUTACIÓN EVASIÓN TRIBUTARIA IMPUESTOS LOCALES ECUADOR LEGISLACIÓN SERVICIO DE RENTAS INTERNAS (SRI) |
| status_str | publishedVersion |
| title | Profit tax with holdings and firms' compliance behavior in Ecuador. |
| title_full | Profit tax with holdings and firms' compliance behavior in Ecuador. |
| title_fullStr | Profit tax with holdings and firms' compliance behavior in Ecuador. |
| title_full_unstemmed | Profit tax with holdings and firms' compliance behavior in Ecuador. |
| title_short | Profit tax with holdings and firms' compliance behavior in Ecuador. |
| title_sort | Profit tax with holdings and firms' compliance behavior in Ecuador. |
| topic | TRIBUTACIÓN EVASIÓN TRIBUTARIA IMPUESTOS LOCALES ECUADOR LEGISLACIÓN SERVICIO DE RENTAS INTERNAS (SRI) |
| url | http://hdl.handle.net/10469/7624 |