Tax evasion and its incidence in the economy of Ecuador, 2010-2014
DOI:
https://doi.org/10.15381/quipu.v26i50.14721Keywords:
Tax Evasion, Social Investment, Economic incidence, Risk, Tax Collection.Abstract
The article analyzes tax evasion and its incidence in the economy of Ecuador, in the period 2010-2014, Ecuador has a strengthened tax system due to policies implemented by the Government in recent years, however there are gaps in tax collection. One of the main problems that affect and prevent this process is effective tax evasion by taxpayers, this being a determinant in tax resources, failure to pay taxes causes scarcity of wealth and -above all-the economic and social structure of the country deteriorates. Based on the problem, a non-experimental, bibliographic, qualitative, qualitative, correlational and cross-sectional study of the variables was carried out. As main results, we obtained that the policies adopted by Ecuador based on taxes and the constant ignorance of the norms are causes of evasion, as well as the lack of tax culture, and the perception that there is a low risk of being detected are factors that reduce the collection of taxes in Ecuador, a factor that directly influences the economy of the country in this period.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2018 Yesenia Zamora Cusme
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
AUTHORS RETAIN THEIR RIGHTS:
a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.
b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .
c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).
