1. Repositorio Digital FLACSO Ecuador
  2. Tesis Sistema FLACSO
  3. Sede Ecuador
  4. Economía - Tesis Maestrías
Please use this identifier to cite or link to this item: http://hdl.handle.net/10469/7624
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dc.contributorCarrillo, Paúl E. (Dir.)-
dc.creatorRivadeneira Álava, Ana Mercedes-
dc.date2010-10-
dc.date.accessioned2015-08-27T21:05:03Z-
dc.date.available2015-08-27T21:05:03Z-
dc.identifier.citationRivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador.es_EC
dc.identifier.urihttp://hdl.handle.net/10469/7624-
dc.descriptionThis 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.es_EC
dc.format48 p.es_EC
dc.languageenges_EC
dc.publisherQuito, Ecuador : Flacso Ecuadores_EC
dc.rightsopenAccess-
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectTRIBUTACIÓNes_EC
dc.subjectEVASIÓN TRIBUTARIAes_EC
dc.subjectIMPUESTOS LOCALESes_EC
dc.subjectECUADORes_EC
dc.subjectLEGISLACIÓNes_EC
dc.subjectSERVICIO DE RENTAS INTERNAS (SRI)es_EC
dc.titleProfit tax with holdings and firms' compliance behavior in Ecuador.es_EC
dc.typemasterThesises_ES
dc.tipo.spaTesis de maestríaes_EC
Appears in Collections:Economía - Tesis Maestrías

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