Please use this identifier to cite or link to this item:
http://hdl.handle.net/10469/7624| Type: | Tesis de maestría |
| Title: | Profit tax with holdings and firms' compliance behavior in Ecuador. |
| Authors: | Rivadeneira Álava, Ana Mercedes |
| Authors: | Carrillo, Paúl E. (Dir.) |
| Issue: | Oct-2010 |
| Publisher: | Quito, Ecuador : Flacso Ecuador |
| Citation: | Rivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador. |
| Keywords: | TRIBUTACIÓN EVASIÓN TRIBUTARIA IMPUESTOS LOCALES ECUADOR LEGISLACIÓN SERVICIO DE RENTAS INTERNAS (SRI) |
| Format: | 48 p. |
| Description: | 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 requirements. While the theory suggests that tax evasion or tax avoidance could explain these patterns, one cannot rule out other explanations. |
| Rights: | openAccess Atribución-NoComercial-SinDerivadas 3.0 Ecuador |
| URI: | http://hdl.handle.net/10469/7624 |
| Appears in Collections: | Economía - Tesis Maestrías |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| A-Cubierta-T-2010AMRA.jpg | 72,98 kB | JPEG |  View/Open | |
| TFLACSO-2010AMRA.pdf | 186,7 kB | Adobe PDF |  View/Open |
This item is licensed under a Creative Commons License
