Strengthening of international exchange of information to combat tax fraud on income tax: comparative case study between Ecuador and Chile

Tax evasion on income tax affects not only public revenues but also it affects the trust in public finance. For that reason, international public finance experts and organizations have boosted the cooperation between national tax authorities, specially, though a mechanism called “exchange of informa...

• Yazar: Velasco Mancheno, Consuelo (author)
• Diğer Yazarlar: Castañeda Flórez, Christian (author)
• Materyal Türü: article
• Dil: spa
• Baskı/Yayın Bilgisi: 2018
• Konular: tax fraud; income tax; exchange of information on request and automatic exchange of information; Global Forum; fraude fiscal; impuesto a la renta; intercambio de información a petición e intercambio automático de información; Foro Global
• Online Erişim: https://revistas.uasb.edu.ec/index.php/foro/article/view/598