Analysis of tax policy and income tax evasion in developing countries: the case of Ecuador

Montesdeoca Espín, Lourdes Cumandá

dc.contributor	Ponce Jarrín, Juan (Director)
dc.creator	Montesdeoca Espín, Lourdes Cumandá
dc.date	2025-03
dc.date.accessioned	2025-05-28T19:07:03Z
dc.date.available	2025-05-28T19:07:03Z
dc.identifier.citation	Montesdeoca Espín, Lourdes Cumandá. 2025. Analysis of tax policy and income tax evasion in developing countries: the case of Ecuador. Tesis doctoral, Flacso Ecuador.	es_ES
dc.identifier.uri	http://hdl.handle.net/10469/23052
dc.description	This research aims to review evasion tax models, policies, and interventions in a comparative scheme, starting with the universal economic theory and then reviewing the neoclassical normative standards and contrasting them with real-world tax practices. For the latter approach, it is essential to consider all the limitations and biases in economic and social contexts present in developing countries such as Ecuador. Even when this final document differs from the original plan, it was divided into two parts and four different strategies to reach the main objective of this investigation. The first scheme used was a systematic economic literature review of traditional and behavioral tax evasion models, evasion estimation methodologies, and a comparison.	es_ES
dc.format	155 páginas	es_ES
dc.language	eng	es_ES
dc.publisher	Quito, Ecuador : Flacso Ecuador	es_ES
dc.rights	openAccess	es_ES
dc.rights	Atribución-NoComercial-SinDerivadas 3.0 Ecuador	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/ec/	*
dc.subject	IMPUESTO SOBRE LA RENTA	es_ES
dc.subject	TRIBUTACIÓN	es_ES
dc.subject	POLÍTICA FISCAL	es_ES
dc.subject	FINANZAS	es_ES
dc.subject	ECONOMÍA	es_ES
dc.subject	ECUADOR	es_ES
dc.title	Analysis of tax policy and income tax evasion in developing countries: the case of Ecuador	es_ES
dc.type	doctoralThesis	es_ES
dc.tipo.spa	Tesis doctoral	es_ES