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

dc.contributorPonce Jarrín, Juan (Director)
dc.creatorMontesdeoca Espín, Lourdes Cumandá
dc.date2025-03
dc.date.accessioned2025-05-28T19:07:03Z
dc.date.available2025-05-28T19:07:03Z
dc.descriptionThis 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.format155 páginases_ES
dc.identifier.citationMontesdeoca 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.urihttp://hdl.handle.net/10469/23052
dc.languageenges_ES
dc.publisherQuito, Ecuador : Flacso Ecuadores_ES
dc.rightsopenAccesses_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectIMPUESTO SOBRE LA RENTAes_ES
dc.subjectTRIBUTACIÓNes_ES
dc.subjectPOLÍTICA FISCALes_ES
dc.subjectFINANZASes_ES
dc.subjectECONOMÍAes_ES
dc.subjectECUADORes_ES
dc.tipo.spaTesis doctorales_ES
dc.titleAnalysis of tax policy and income tax evasion in developing countries: the case of Ecuadores_ES
dc.typedoctoralThesises_ES

Files

Original bundle

Now showing 1 - 2 of 2
Loading...
Thumbnail Image
Name:
A-Cubierta-T-2025LCME.jpg
Size:
80.55 KB
Format:
Joint Photographic Experts Group/JPEG File Interchange Format (JFIF)
Description:
Tesis - portada
Loading...
Thumbnail Image
Name:
TFLACSO-2025LCME.pdf
Size:
2.94 MB
Format:
Adobe Portable Document Format
Description:
Tesis - texto completo

License bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description: