Incidencia de la carga fiscal en la capacidad para hacer negocios en los países de América Latina y el Caribe, con metodología de datos de panel, en el periodo 1995-2016
There is empirical evidence that indicates that the increase in the tax burden has a negative effect on the ability to do business, the same that is concentrated mostly in those countries with high incomes. This research corroborates how the tax burden has an effect negative in the ability to do bus...
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| 格式: | bachelorThesis |
| 語言: | spa |
| 出版: |
2020
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| 主題: | |
| 在線閱讀: | http://dspace.unl.edu.ec/jspui/handle/123456789/23457 |
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添加標簽 | 總結: | There is empirical evidence that indicates that the increase in the tax burden has a negative effect on the ability to do business, the same that is concentrated mostly in those countries with high incomes. This research corroborates how the tax burden has an effect negative in the ability to do business in Latin American and Caribbean countries. The objective of this research is to examine the incidence that the tax burden has on the capacity to do business of the countries that make up Latin America and the Caribbean classified according to their income level using the ATLAS method of the World Bank (2019), with Panel data methodology for the period 1995-2016. The correlation between the tax burden and the ability to do business has a negative effect only in the PIA group of countries, while in Latin America and the Caribbean, PIMA and PMB are positive. On the other hand, the human development index has the greatest positive and statistically significant effect on the ability to do business, an increase of 1% in the human development index, increases by 52.25% to the groups of countries in the Global, in 60.94% to the groups of countries of the PIA and 37.50% to the groups of countries of the PIMA. The results obtained suggest that the tax burden and the ability to do business have an equilibrium relationship in the short and long term. A change in the tax reform is suggested to help businesses and entrepreneurs, allocating part of their tax revenues to stimulate productive and national investment, such as in the modernization of public institutions, lines of credit, improving air commerce routes, maritime and terrestrial, contributing to the economic and social development of the country. Key words: Tax burden. Ability to do business. Latin America and the caribbean. Panel data. JEL classification: E62. P45 N16 C23 |
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Etnohistorias de América Latina y el Caribe