Capital humano, capital social y elusión de impuestos en Ecuador: una perspectiva regional
DOI:
https://doi.org/10.25097/rep.n33.2021.04Palabras clave:
elusión fiscal, capital humano, capital socialResumen
En este trabajo se explora la relación entre el capital humano, el capital social (fuerza de las normas sociales y redes a nivel comunitario) y las prácticas de elusión de impuestos corporativos. Utilizando datos para Ecuador, se encuentra que la proporción de contadores y la diversidad ocupacional a nivel de cantón están asociadas negativamente con la elusión fiscal, aproximada por la tasa efectiva del impuesto a la renta. Esta relación es más pronunciada para las empresas que no pertenecen a ningún grupo económico. El capital social parece cumplir una función mediadora entre el capital humano y las prácticas de elusión fiscal. Los resultados contribuyen a la literatura existente sobre el papel del capital social en el desarrollo regional y destacan el papel de los incentivos sociales no económicos en las prácticas comerciales.
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