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...

• מחבר ראשי: Rivadeneira Álava, Ana Mercedes (author)
• פורמט: masterThesis
• שפה: eng
• יצא לאור: 2010
• נושאים: TRIBUTACIÓN; EVASIÓN TRIBUTARIA; IMPUESTOS LOCALES; ECUADOR; LEGISLACIÓN; SERVICIO DE RENTAS INTERNAS (SRI)
• גישה מקוונת: http://hdl.handle.net/10469/7624