Profit tax with holdings and firms' compliance behavior in Ecuador.

Rivadeneira Álava, Ana Mercedes

dc.contributor	Carrillo, Paúl E. (Dir.)
dc.creator	Rivadeneira Álava, Ana Mercedes
dc.date	2010-10
dc.date.accessioned	2015-08-27T21:05:03Z
dc.date.available	2015-08-27T21:05:03Z
dc.identifier.citation	Rivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador.	es_EC
dc.identifier.uri	http://hdl.handle.net/10469/7624
dc.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.	es_EC
dc.format	48 p.	es_EC
dc.language	eng	es_EC
dc.publisher	Quito, Ecuador : Flacso Ecuador	es_EC
dc.rights	openAccess
dc.rights	Atribución-NoComercial-SinDerivadas 3.0 Ecuador	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/ec/	*
dc.subject	TRIBUTACIÓN	es_EC
dc.subject	EVASIÓN TRIBUTARIA	es_EC
dc.subject	IMPUESTOS LOCALES	es_EC
dc.subject	ECUADOR	es_EC
dc.subject	LEGISLACIÓN	es_EC
dc.subject	SERVICIO DE RENTAS INTERNAS (SRI)	es_EC
dc.title	Profit tax with holdings and firms' compliance behavior in Ecuador.	es_EC
dc.type	masterThesis	es_ES
dc.tipo.spa	Tesis de maestría	es_EC