Análisis de informalidad en Ecuador : recetas tributarias para su gestión
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Serrano Mancilla, Alfredo
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Journal Title
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Quito : SRI
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Abstract
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La informalidad debe ser estudiada dentro de un entramado de relaciones económicas y laborales que forman parte de todo sistema económico. Esta investigación analiza cuidadosamente el concepto de informalidad, prestando especial atención a la dimensión tributaria de la misma, centrando el análisis en el caso de América Latina y, más específicamente, de Ecuador. Para ello, se estudian los antecedentes del concepto de informalidad, se revisan los diferentes enfoques teóricos que han analizado este fenómeno y se identifican sus principales características, determinantes y tipologías. Finalmente, se examina la situación de la informalidad en América Latina y en Ecuador.
(Economic) informality should be studied as part of an economic system characterized by complex economic and labor interrelations. This article reexamines the concept of informality, bearing down on its implications for the Latin American tax system, with emphasis on the Ecuadorian case. To fulfill this task, the background to the definition of informality and the different theoretic approaches to this phenomenon are studied. The main characteristics, determinants and typologies of economic informality are identified. Finally, the situation in Latin America and Ecuador is explored.
(Economic) informality should be studied as part of an economic system characterized by complex economic and labor interrelations. This article reexamines the concept of informality, bearing down on its implications for the Latin American tax system, with emphasis on the Ecuadorian case. To fulfill this task, the background to the definition of informality and the different theoretic approaches to this phenomenon are studied. The main characteristics, determinants and typologies of economic informality are identified. Finally, the situation in Latin America and Ecuador is explored.
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Keywords
SECTOR INFORMAL, TRIBUTACIÓN, ADMINISTRACIÓN TRIBUTARIA, SISTEMA ECONÓMICO, AMÉRICA LATINA, ECUADOR, INFORMAL SECTOR, TAXATION, TAX ADMINISTRATION, ECONOMIC SYSTEM, LATIN AMERICA
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Artículo
Date
2010-06
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p. 129-261
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Serrano Mancilla, Alfredo. Análisis de informalidad en Ecuador : recetas tributarias para su gestión. En: Fiscalidad. Revista Institucional del Servicio de Rentas Internas. Quito : SRI, (no. 04, enero a junio 2010): pp. 129-261.