Estimación de probabilidad del cumplimiento tributario del Impuesto a la Renta de las personas naturales en Quito y Guayaquil durante el ejercicio fiscal 2011
Tax compliance is a concern to all countries and specifically of the tax administrations in the world. There are indirect taxes that generate few collection and payment of low complexity, the onus is on perception and retention agents. Moreover, direct taxes on a more extensive basis, and progressiv...
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| Format: | masterThesis |
| Idioma: | spa |
| Publicat: |
2015
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| Matèries: | |
| Accés en línia: | http://repositorio.iaen.edu.ec/handle/24000/5847 |
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Afegir etiqueta | Sumari: | Tax compliance is a concern to all countries and specifically of the tax administrations in the world. There are indirect taxes that generate few collection and payment of low complexity, the onus is on perception and retention agents. Moreover, direct taxes on a more extensive basis, and progressive tax burden by income level becomes more complex to control, especially if there is ignorance and lack of preparation in regards to tax expertise and informality in certain sectors of the economy. The research covers the study of tax compliance of Income tax in 2 major cities of Ecuador and the different economic, demographic, social, and cultural factors that influence the decision to comply; defining tax compliance as the timely payment of the Income tax at the date set in the law. This document presents different investigations concerning compliance with the income tax and its historical evolution. In addition, it presents the analysis of the information and the model estimated to determine the levels of compliance in Quito and Guayaquil. Finally, the findings of the research are presented. |
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