Abstract
Tax evasion is considered a worrying phenomenon for the Ecuadorian State, because despite the efforts made by the Internal Revenue Service to strengthen controls to reduce the level of evasion and to strengthen the processes aimed at increasing the collection, still these objectives can not be achieved. The present study was developed with the purpose of determining the percentage of evasion of the income tax on natural persons not required to keep accounts in the city of Guayaquil and were identified the reasons that lead taxpayers to commit evasion, this study will serve to the Tax Administration to rethink about the strategies that motivate taxpayers to fulfill their formal duties in tax matters. The research was conducted under a quantitative approach. The results showed that 38.9% of taxpayers still evade taxes.
Translated title of the contribution | Tax Evasion Vs Mechanisms Implemented by the Public Administration |
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Original language | Spanish (Ecuador) |
Pages (from-to) | 181-198 |
Number of pages | 18 |
Journal | Retos |
Volume | 6 |
Issue number | 6 |
DOIs | |
State | Published - 1 Jul 2016 |
Keywords
- Control mechanisms
- Public administration
- Tax evasion
CACES Knowledge Areas
- 113A Economics