Methodology for the calculation of the income tax evasión

Authors

  • Jorge Luis Palacios Riquetti University of Cuenca
  • Pablo Anibal Beltrán Romero University of Cuenca
  • Santiago Estuardo Pozo Rodríguez University of Cuenca
  • Fabián Patricio Cordero Méndez University of Cuenca
  • José Ramírez Álvarez University of Cuenca

DOI:

https://doi.org/10.25097/rep.n21.2015.04

Keywords:

Income tax , evasion, utility, evasion range, potential collection.

Abstract

The main objective of article is the development of a methodology to calculate a likely situation of evasion of income tax by economic activity, that is incurred by some companies in Ecuador. This calculation is based on the estimate of evasion with variables from the National Accounts and that can be compared with information from the Internal Revenue Service about actual collection.

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Author Biographies

Jorge Luis Palacios Riquetti, University of Cuenca

Docente Investigador de la Universidad de Cuenca

Pablo Anibal Beltrán Romero, University of Cuenca

Docente Investigador de la Universidad de Cuenca

Santiago Estuardo Pozo Rodríguez, University of Cuenca

Docente Investigador de la Universidad de Cuenca

Fabián Patricio Cordero Méndez, University of Cuenca

Docente Investigador de la Universidad de Cuenca

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Published

2017-05-30

How to Cite

Palacios Riquetti, J. L., Beltrán Romero, P. A., Pozo Rodríguez, S. E., Cordero Méndez, F. P., & Ramírez Álvarez, J. (2017). Methodology for the calculation of the income tax evasión. Economy and Politics Journal, 21(21), 49–63. https://doi.org/10.25097/rep.n21.2015.04

Issue

No. 21 (2015): January/June

Section

Artículos

License

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