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...

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Bibliographic Details
Main Author: Velasco Mancheno, Consuelo (author)
Other Authors: Castañeda Flórez, Christian (author)
Format: article
Language:spa
Published: 2018
Subjects:
Online Access:https://revistas.uasb.edu.ec/index.php/foro/article/view/598
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