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

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 re...

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Detalles Bibliográficos
Autor: Rivadeneira Álava, Ana Mercedes
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2010
País:Ecuador
Institución:Facultad Latinoamericana de Ciencias Sociales
Repositorio:Repositorio Facultad Latinoamericana de Ciencias Sociales
Idioma:inglés
OAI Identifier:oai:repositorio.flacsoandes.edu.ec:10469/7624
Acceso en línea:http://hdl.handle.net/10469/7624
Access Level:acceso abierto
Palabra clave:TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
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oai_identifier_str oai:repositorio.flacsoandes.edu.ec:10469/7624
network_acronym_str EC
network_name_str Ecuador
repository_id_str
spelling Profit tax with holdings and firms' compliance behavior in Ecuador.Rivadeneira Álava, Ana MercedesTRIBUTACIÓNEVASIÓN TRIBUTARIAIMPUESTOS LOCALESECUADORLEGISLACIÓNSERVICIO DE RENTAS INTERNAS (SRI)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.Quito, Ecuador : Flacso EcuadorCarrillo, Paúl E. (Dir.)2010-102015-08-27T21:05:03Z2015-08-27T21:05:03Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis48 p.image/jpegapplication/pdfRivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador.http://hdl.handle.net/10469/7624engAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Facultad Latinoamericana de Ciencias Socialesinstname:Facultad Latinoamericana de Ciencias Socialesinstacron:FLACSO2020-06-17T14:44:41Zoai:repositorio.flacsoandes.edu.ec:10469/7624Institucionalhttps://repositorio.flacsoandes.edu.ec/Institución privadahttps://www.flacso.edu.ec/https://repositorio.flacsoandes.edu.ec/oai.Ecuador...opendoar:15572020-06-17T14:44:41Repositorio Facultad Latinoamericana de Ciencias Sociales - Facultad Latinoamericana de Ciencias Socialesfalse
dc.title.none.fl_str_mv Profit tax with holdings and firms' compliance behavior in Ecuador.
title Profit tax with holdings and firms' compliance behavior in Ecuador.
spellingShingle Profit tax with holdings and firms' compliance behavior in Ecuador.
Rivadeneira Álava, Ana Mercedes
TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
title_short Profit tax with holdings and firms' compliance behavior in Ecuador.
title_full Profit tax with holdings and firms' compliance behavior in Ecuador.
title_fullStr Profit tax with holdings and firms' compliance behavior in Ecuador.
title_full_unstemmed Profit tax with holdings and firms' compliance behavior in Ecuador.
title_sort Profit tax with holdings and firms' compliance behavior in Ecuador.
dc.creator.none.fl_str_mv Rivadeneira Álava, Ana Mercedes
author Rivadeneira Álava, Ana Mercedes
author_facet Rivadeneira Álava, Ana Mercedes
author_role author
dc.contributor.none.fl_str_mv Carrillo, Paúl E. (Dir.)
dc.subject.none.fl_str_mv TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
topic TRIBUTACIÓN
EVASIÓN TRIBUTARIA
IMPUESTOS LOCALES
ECUADOR
LEGISLACIÓN
SERVICIO DE RENTAS INTERNAS (SRI)
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.
publishDate 2010
dc.date.none.fl_str_mv 2010-10
2015-08-27T21:05:03Z
2015-08-27T21:05:03Z
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.none.fl_str_mv Rivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador.
http://hdl.handle.net/10469/7624
identifier_str_mv Rivadeneira Álava, Ana Mercedes. 2010. Profit tax with holdings and firms' compliance behavior in Ecuador. Tesis de maestría, Flacso Ecuador.
url http://hdl.handle.net/10469/7624
dc.language.none.fl_str_mv eng
language eng
dc.rights.none.fl_str_mv Atribución-NoComercial-SinDerivadas 3.0 Ecuador
http://creativecommons.org/licenses/by-nc-nd/3.0/ec/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Atribución-NoComercial-SinDerivadas 3.0 Ecuador
http://creativecommons.org/licenses/by-nc-nd/3.0/ec/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 48 p.
image/jpeg
application/pdf
dc.publisher.none.fl_str_mv Quito, Ecuador : Flacso Ecuador
publisher.none.fl_str_mv Quito, Ecuador : Flacso Ecuador
dc.source.none.fl_str_mv reponame:Repositorio Facultad Latinoamericana de Ciencias Sociales
instname:Facultad Latinoamericana de Ciencias Sociales
instacron:FLACSO
instname_str Facultad Latinoamericana de Ciencias Sociales
instacron_str FLACSO
institution FLACSO
reponame_str Repositorio Facultad Latinoamericana de Ciencias Sociales
collection Repositorio Facultad Latinoamericana de Ciencias Sociales
repository.name.fl_str_mv Repositorio Facultad Latinoamericana de Ciencias Sociales - Facultad Latinoamericana de Ciencias Sociales
repository.mail.fl_str_mv .
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score 14,964248

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