Comportamiento tributario de microempresas en Ecuador
Abstract
La presente investigación tiene como finalidad desarrollar una revisión sobre la literatura del comportamiento tributario de las microempresas con la finalidad de establecer la medición de la actitud tributaria mediante las características de la tributación con la finalidad de obtener un índice de nivel de impuestos considerando las actividades económicas de estas. La revisión de investigaciones realizadas con la comparación de varios estudios, se identificó que la variable latente actitud tributaria comprende varios subconstructos tales como la complejidad de los impuestos, estructura, sanciones, justicia fiscal y estrés. A su vez existen ciertas causas que no permite el cumplimiento como son los problemas éticos, económicos, concentración de la riqueza y la elusión por lo tanto el Estado debe corregir las fallas del sistema impositivo, creando confianza en los contribuyentes.
References
Adafula, C., y Abdul-Razak, A. (2013). Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation, 5(3), 48-57. https://www.researchgate.net/publication/290890202_Evaluating_taxpayers’_attitude_and_its_influence_on_tax_compliance_decisions_in_Tamale_Ghana
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action control. Springer, Berlin, Heidelberg.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Alabede, J., Ariffin, Z., y Idris, K. (2011). Individual taxpayers attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference. Journal of accounting and taxation, 3(3), 91-104. https://core.ac.uk/download/pdf/42984436.pdf
Asaminew, E. (2010). Adopting Private Pension System in Ethiopia. The African Symposium: An on line Journal of African Education Research Network, 10(1), 7-12.
Bayas, C. (2014). La cultura tributaria en Ecuador. https://lens.org/031-528-420-058-373
Berhane, Z. (2011). The Influence of Tax Education on Tax Compliance Attitude. https://lens.org/136-708-857-414-161
Bird, R., y Davis-Nozemack, K. (2018). Tax Avoidance as a Sustainability Problem. Journal of Business Ethics, 151(4), 1009–1025. https://doi.org/10.1007/s10551-016-3162-2
Bustos, G., y Javier, F. (2017). Propuesta para el Fortalecimiento de la Cultura Tributaria a Traves de la Auditoria Tributaria. https://lens.org/169-608-021-196-60X
Cabeza, S., y García, P. (2016). Un acercamiento al estudio de la cultura tributaria desde la perspectiva socioeducativa. Dominio de las Ciencias, 2(3), 149–162.
Cabrera Sánchez, M. A., Sánchez-Chero, M.-J., Cachay Sánchez, L. del C., & Rosas-Prado, C. E. (2021). Cultura tributaria y su relación con la evasión fiscal en Perú. Revista De Ciencias Sociales, 27(Especial 3), 204-218. https://produccioncientificaluz.org/index.php/rcs/article/view/36503
Campbell, A. (2018). Tax Designs and Tax Attitudes. The Forum, 16(3), 369–397. https://doi.org/10.1515/for-2018-0031
Carolina, V. (2013). The Attitudes of Tertiary Students on Tax Evasion: A Study of Tax Compliance. https://lens.org/126-827-834-484-393
Castellano, M., Martínez, L., y De Pelekais, C. (2015). Negocios inclusivos: rentabilidad o filantropía empresarial. Forum Humanes, 4(1), 14-30. https://es.calameo.com/books/0055733385a0beb56bc54
Cerqueti, R., y Coppier, R. (2011). Economic growth, corruption and tax evasion. Economic Modelling, 28(1-2), 489-500.
Chau, K., y Leung, P. (2009). A critical review of Fischer tax compliance model: A research synthesis. Journal of Accounting and Taxation, 1(2), 34-40. https://academicjournals.org/journal/JAT/article-full-text-pdf/DC1EDBE673
Chung, S., Goh, B., Lee, J., y Shevlin, T. (2019). Corporate tax aggressiveness and insider trading. Contemporary Accounting Research, 36(1), 230-258. https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12422
Cummings, R., Martinez-Vasquez, J., McKee, M., y Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3), 447-457. https://doi.org/10.1016/j.jebo.2008.02.010
Dincer, B., y Dincer, C. (2018), The Effect of Tax Communication on Taxpayers Attitude. The International Journal of Academic Research in Business and Social Sciences, 8(12). https://doi.org/10.6007/ijarbss/v8-i12/5178
Gamboa, J., Hurtado, J., y Ortiz, G. (2017). Gestión de la política fiscal para fortalecer la cultura tributaria en Ecuador. https://lens.org/069-391-403-169-308
Gangl, K., Hofmann, E., y Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New ideas in psychology, (37), 13-23.
Guerrero, F., de Guerrero, M. G., & Jiménez, M. (2004). Deberes, derechos y garantías del contribuyente en los procedimientos de repetición de pago y recuperación de tributos. Telos: Revista de Estudios Interdisciplinarios en Ciencias Sociales, 6(3), 443-459.
Gobena, L., y Van Dijike, M. (2016). Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners. Journal of Economic Psychology, 52, 24-37. https://www.sciencedirect.com/science/article/abs/pii/S0167487015001397
Gómez-Sabaini, J., y Jiménez, J. (2011). Estructura tributaria y evasión impositiva en América Latina. http://scioteca.caf.com/handle/123456789/223
Guzmán, E. (2015). La cultura tributaria como el raciocinio de los evasores contributivos. Oikos, 18(38), 23. https://doi.org/10.29344/07184670.38.994
Hallsworth, M. (2014). The use of field experiments to increase tax compliance. Oxford Review of Economic Policy, 30(4), 658-679.
Hernández, K., & Zapata, L. (2017). Cultura Tributaria en Perú. https://lens.org/154-264-924-979-954
Illescas, R. E. (2017). Costos y gastos deducibles en el impuesto sobre la renta: caso Nicaragua. Negotium. Revista de ciencias gerenciales, (39), 80-100.
Jugurnath, B., & Ramen, M. (2018). CT-Model: An Explanation of Corporate Tax Payers’ Attitude. The Journal of Developing Areas, 52(3), 211–230. https://doi.org/10.1353/jda.2018.0047
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., y Kinchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169-180. https://doi.org/10.1016/j.joep.2012.09.010
Mayla, J., y Maria, A. ( 2016). Cultura tributaria fiscal en busca del cumplimiento voluntario. https://lens.org/014-742-160-109-533
McGuire, S., Omer, T., y Wilde, J. (2014), Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities? The Journal of the American Taxation Association, 36(1), 1–26. https://doi.org/10.2308/atax-50599
Melville-Pincay, C. (2018). Cultura tributaria y su incidencia en el impuesto sobre la renta. https://lens.org/149-708-624-098-948
Mickiewicz, T., Rebmann, A., y Sauka, A. (2019), To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment. Journal of Business Ethics, 157(1), 75–93.
Muehlbacher, S., Kirchler, E., y Schwarzenberger, H. (2011), Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32(1), 89–97. https://doi.org/10.1007/s10657-011-9236-9
Olatunji, O., y Oluwatoyin, A. (2019), Effect of Corporate Taxation on the Profitability of Firms in NIGERIA. Journal of Economics and Behavioral Studies, 11(1), 191–201. https://doi.org/10.22610/jebs.v11i1(j).2759
Organisation for Economic Co-operation and Development (2015). Fomentando la cultura tributaria, el cumplimiento fiscal y la ciudadanía Guía sobre educación tributaria en el mundo. Paris: OECD Publishing.
Paredes, P. (2016). Evasión tributaria vs. Mecanismos de control implementados por la administración pública. Revista Retos, 12(2), 181-198.
Pérez, R., y González, M. (2019). Los determinantes de la evasión fiscal en cuentapropistas. Una primera aproximación empírica. Economía y Desarrollo, 161(1), 161–182.
Roca, J. (2009). Tributación directa en Ecuador: Evasión, equidad y desafíos de diseño. Santiago de Chile: Naciones Unidas, CEPAL.
Saldaña, J., Palomo, M., y Blanco, M. (2007). Los Modelos CAPM y APT para la valuación de empresas de telecominicaciones con parámetros operativos. Innovaciones de Negocios, 4(2), 331-355.
Sapici, N., Kasipilai, J., y Eze, U. (2014). Determinants of tax compliance behaviour of corporate taxpayers in Malaysia. EJournal of Tax Research, 12(2), 3083.
Sarmiento, G. (2017). Fiscalidad y estructura de capital de las empresas manufactureras ecuatorianas, en el periodo 2012 – 2015. Revista Publicando, 4(1), 291-314. https://revistapublicando.org/revista/index.php/crv/article/view/791
Seba, E. (2014). La cultura tributaria como herramienta de política fiscal: La experiencia de Bogotá. https://lens.org/086-214-307-135-887
Servicio de Rentas Internas (2017). Cumplimiento de la Meta de Recuadación [Estadisticas de Recuadación]. http://www.sri.gob.ec/web/guest/estadisticas-generales-de-recaudacion?p_auth=N4o1eNtn&p_p_id=busquedaEstadisticas_WAR_BibliotecaPortlet_INSTANCE_EVo6&p_p_lifecycle=1&p_p_
Silva, T., y Lagoa, S. (2018). Corporate taxes and the location of FDI in Europe: The importance of economic integration and project characteristics. Economic Annals, 63(217), 39–73. https://doi.org/10.2298/EKA1817039S
Slemrod, J. (1992). Taxation and inequality: a time-exposure perspective. Tax policy and the economy, 6, 105-127.
Spreen, T. (2018). The Effect of Flat Tax Rates on Taxable Income: Evidence from the Illinois Rate Increase. National Tax Journal, 71(2), 231–262.
Sumino, T. (2016). Level or Concentration? A Cross-national Analysis of Public Attitudes Towards Taxation Policies. Social Indicators Research, 129(3), 1115–1134. https://doi.org/10.1007/s11205-015-1169-1
Tan, L., y Braithwaite, V. (2018). Motivations for tax compliance: The case of small business taxpayers in New Zealand. Australian Tax Forum, 33, 221–247.
Tapia, D. L. (2009). La cultura tributaria, un instrumento para combatir la evasión tributaria en el Perú. https://d1wqtxts1xzle7.cloudfront.net/48257072/cultura_tributaria_dulio_solorzano-with-cover-page-v2.pdf?Expires=1631198098&Signature=SL7T1a7HKovJb2TmymrFrah1EMlmC5pMBb5ammXI~vTHm5sQzc7DxoESgvnfY~CGGhv1XdVjewh040EBWQabtlrKh55bglj7T5ImxapoH3toYC2Hx~r15x1tA
Torgler, B., y Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228-245.
Trigueros, M., Longinotti, F., y Vecorena, J. (2012). Estimación del Incumplimiento Tributario en América Latina: 2000-2010. Centro Interamericano de Administraciones Tributarias CIAT.
Vicarioli, V. (2014). Construcción democrática de una cultura tributaria. Revista Jurídica IUS Doctrina, 7(10), 238-256.
Wang, Y., Butterfield, S., y Campbell, M. (2017), Effects of Earnings Management, Compensation, Insider Equity Holding on Tax Structure. International Management Review, 13(2), 5-15.
Weber, J. (2015). Business Profitability Versus Tax Minimization. https://lens.org/083-372-566-431-482
Yonas, y Nemera, S. (2016). Assessment of Tax Payers attitude. International Journal of Commerce and Management Research, 2(3), 129–135. http://www.managejournal.com/archives/2016/vol2/issue3/2-3-16
Zhu, N., Mbroh, N., Monney, A., y Bonsu, M. (2019). Corporate Tax Avoidance and Firm Profitability. European Scientific Journal, ESJ, 15(7), 61. https://eujournal.org/index.php/esj/article/view/11852
Zídková, H., Tepperová, J., y Helman, K. (2018), EVS data-based analysis of tax evasion: Descriptive vs. regression modelling. Society and Economy, 40(1), 89–103. https://doi.org/10.1556/204.2018.40.1.6
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action control. Springer, Berlin, Heidelberg.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Alabede, J., Ariffin, Z., y Idris, K. (2011). Individual taxpayers attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference. Journal of accounting and taxation, 3(3), 91-104. https://core.ac.uk/download/pdf/42984436.pdf
Asaminew, E. (2010). Adopting Private Pension System in Ethiopia. The African Symposium: An on line Journal of African Education Research Network, 10(1), 7-12.
Bayas, C. (2014). La cultura tributaria en Ecuador. https://lens.org/031-528-420-058-373
Berhane, Z. (2011). The Influence of Tax Education on Tax Compliance Attitude. https://lens.org/136-708-857-414-161
Bird, R., y Davis-Nozemack, K. (2018). Tax Avoidance as a Sustainability Problem. Journal of Business Ethics, 151(4), 1009–1025. https://doi.org/10.1007/s10551-016-3162-2
Bustos, G., y Javier, F. (2017). Propuesta para el Fortalecimiento de la Cultura Tributaria a Traves de la Auditoria Tributaria. https://lens.org/169-608-021-196-60X
Cabeza, S., y García, P. (2016). Un acercamiento al estudio de la cultura tributaria desde la perspectiva socioeducativa. Dominio de las Ciencias, 2(3), 149–162.
Cabrera Sánchez, M. A., Sánchez-Chero, M.-J., Cachay Sánchez, L. del C., & Rosas-Prado, C. E. (2021). Cultura tributaria y su relación con la evasión fiscal en Perú. Revista De Ciencias Sociales, 27(Especial 3), 204-218. https://produccioncientificaluz.org/index.php/rcs/article/view/36503
Campbell, A. (2018). Tax Designs and Tax Attitudes. The Forum, 16(3), 369–397. https://doi.org/10.1515/for-2018-0031
Carolina, V. (2013). The Attitudes of Tertiary Students on Tax Evasion: A Study of Tax Compliance. https://lens.org/126-827-834-484-393
Castellano, M., Martínez, L., y De Pelekais, C. (2015). Negocios inclusivos: rentabilidad o filantropía empresarial. Forum Humanes, 4(1), 14-30. https://es.calameo.com/books/0055733385a0beb56bc54
Cerqueti, R., y Coppier, R. (2011). Economic growth, corruption and tax evasion. Economic Modelling, 28(1-2), 489-500.
Chau, K., y Leung, P. (2009). A critical review of Fischer tax compliance model: A research synthesis. Journal of Accounting and Taxation, 1(2), 34-40. https://academicjournals.org/journal/JAT/article-full-text-pdf/DC1EDBE673
Chung, S., Goh, B., Lee, J., y Shevlin, T. (2019). Corporate tax aggressiveness and insider trading. Contemporary Accounting Research, 36(1), 230-258. https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12422
Cummings, R., Martinez-Vasquez, J., McKee, M., y Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3), 447-457. https://doi.org/10.1016/j.jebo.2008.02.010
Dincer, B., y Dincer, C. (2018), The Effect of Tax Communication on Taxpayers Attitude. The International Journal of Academic Research in Business and Social Sciences, 8(12). https://doi.org/10.6007/ijarbss/v8-i12/5178
Gamboa, J., Hurtado, J., y Ortiz, G. (2017). Gestión de la política fiscal para fortalecer la cultura tributaria en Ecuador. https://lens.org/069-391-403-169-308
Gangl, K., Hofmann, E., y Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New ideas in psychology, (37), 13-23.
Guerrero, F., de Guerrero, M. G., & Jiménez, M. (2004). Deberes, derechos y garantías del contribuyente en los procedimientos de repetición de pago y recuperación de tributos. Telos: Revista de Estudios Interdisciplinarios en Ciencias Sociales, 6(3), 443-459.
Gobena, L., y Van Dijike, M. (2016). Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners. Journal of Economic Psychology, 52, 24-37. https://www.sciencedirect.com/science/article/abs/pii/S0167487015001397
Gómez-Sabaini, J., y Jiménez, J. (2011). Estructura tributaria y evasión impositiva en América Latina. http://scioteca.caf.com/handle/123456789/223
Guzmán, E. (2015). La cultura tributaria como el raciocinio de los evasores contributivos. Oikos, 18(38), 23. https://doi.org/10.29344/07184670.38.994
Hallsworth, M. (2014). The use of field experiments to increase tax compliance. Oxford Review of Economic Policy, 30(4), 658-679.
Hernández, K., & Zapata, L. (2017). Cultura Tributaria en Perú. https://lens.org/154-264-924-979-954
Illescas, R. E. (2017). Costos y gastos deducibles en el impuesto sobre la renta: caso Nicaragua. Negotium. Revista de ciencias gerenciales, (39), 80-100.
Jugurnath, B., & Ramen, M. (2018). CT-Model: An Explanation of Corporate Tax Payers’ Attitude. The Journal of Developing Areas, 52(3), 211–230. https://doi.org/10.1353/jda.2018.0047
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., y Kinchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169-180. https://doi.org/10.1016/j.joep.2012.09.010
Mayla, J., y Maria, A. ( 2016). Cultura tributaria fiscal en busca del cumplimiento voluntario. https://lens.org/014-742-160-109-533
McGuire, S., Omer, T., y Wilde, J. (2014), Investment Opportunity Sets, Operating Uncertainty, and Capital Market Pressure: Determinants of Investments in Tax Shelter Activities? The Journal of the American Taxation Association, 36(1), 1–26. https://doi.org/10.2308/atax-50599
Melville-Pincay, C. (2018). Cultura tributaria y su incidencia en el impuesto sobre la renta. https://lens.org/149-708-624-098-948
Mickiewicz, T., Rebmann, A., y Sauka, A. (2019), To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment. Journal of Business Ethics, 157(1), 75–93.
Muehlbacher, S., Kirchler, E., y Schwarzenberger, H. (2011), Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32(1), 89–97. https://doi.org/10.1007/s10657-011-9236-9
Olatunji, O., y Oluwatoyin, A. (2019), Effect of Corporate Taxation on the Profitability of Firms in NIGERIA. Journal of Economics and Behavioral Studies, 11(1), 191–201. https://doi.org/10.22610/jebs.v11i1(j).2759
Organisation for Economic Co-operation and Development (2015). Fomentando la cultura tributaria, el cumplimiento fiscal y la ciudadanía Guía sobre educación tributaria en el mundo. Paris: OECD Publishing.
Paredes, P. (2016). Evasión tributaria vs. Mecanismos de control implementados por la administración pública. Revista Retos, 12(2), 181-198.
Pérez, R., y González, M. (2019). Los determinantes de la evasión fiscal en cuentapropistas. Una primera aproximación empírica. Economía y Desarrollo, 161(1), 161–182.
Roca, J. (2009). Tributación directa en Ecuador: Evasión, equidad y desafíos de diseño. Santiago de Chile: Naciones Unidas, CEPAL.
Saldaña, J., Palomo, M., y Blanco, M. (2007). Los Modelos CAPM y APT para la valuación de empresas de telecominicaciones con parámetros operativos. Innovaciones de Negocios, 4(2), 331-355.
Sapici, N., Kasipilai, J., y Eze, U. (2014). Determinants of tax compliance behaviour of corporate taxpayers in Malaysia. EJournal of Tax Research, 12(2), 3083.
Sarmiento, G. (2017). Fiscalidad y estructura de capital de las empresas manufactureras ecuatorianas, en el periodo 2012 – 2015. Revista Publicando, 4(1), 291-314. https://revistapublicando.org/revista/index.php/crv/article/view/791
Seba, E. (2014). La cultura tributaria como herramienta de política fiscal: La experiencia de Bogotá. https://lens.org/086-214-307-135-887
Servicio de Rentas Internas (2017). Cumplimiento de la Meta de Recuadación [Estadisticas de Recuadación]. http://www.sri.gob.ec/web/guest/estadisticas-generales-de-recaudacion?p_auth=N4o1eNtn&p_p_id=busquedaEstadisticas_WAR_BibliotecaPortlet_INSTANCE_EVo6&p_p_lifecycle=1&p_p_
Silva, T., y Lagoa, S. (2018). Corporate taxes and the location of FDI in Europe: The importance of economic integration and project characteristics. Economic Annals, 63(217), 39–73. https://doi.org/10.2298/EKA1817039S
Slemrod, J. (1992). Taxation and inequality: a time-exposure perspective. Tax policy and the economy, 6, 105-127.
Spreen, T. (2018). The Effect of Flat Tax Rates on Taxable Income: Evidence from the Illinois Rate Increase. National Tax Journal, 71(2), 231–262.
Sumino, T. (2016). Level or Concentration? A Cross-national Analysis of Public Attitudes Towards Taxation Policies. Social Indicators Research, 129(3), 1115–1134. https://doi.org/10.1007/s11205-015-1169-1
Tan, L., y Braithwaite, V. (2018). Motivations for tax compliance: The case of small business taxpayers in New Zealand. Australian Tax Forum, 33, 221–247.
Tapia, D. L. (2009). La cultura tributaria, un instrumento para combatir la evasión tributaria en el Perú. https://d1wqtxts1xzle7.cloudfront.net/48257072/cultura_tributaria_dulio_solorzano-with-cover-page-v2.pdf?Expires=1631198098&Signature=SL7T1a7HKovJb2TmymrFrah1EMlmC5pMBb5ammXI~vTHm5sQzc7DxoESgvnfY~CGGhv1XdVjewh040EBWQabtlrKh55bglj7T5ImxapoH3toYC2Hx~r15x1tA
Torgler, B., y Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228-245.
Trigueros, M., Longinotti, F., y Vecorena, J. (2012). Estimación del Incumplimiento Tributario en América Latina: 2000-2010. Centro Interamericano de Administraciones Tributarias CIAT.
Vicarioli, V. (2014). Construcción democrática de una cultura tributaria. Revista Jurídica IUS Doctrina, 7(10), 238-256.
Wang, Y., Butterfield, S., y Campbell, M. (2017), Effects of Earnings Management, Compensation, Insider Equity Holding on Tax Structure. International Management Review, 13(2), 5-15.
Weber, J. (2015). Business Profitability Versus Tax Minimization. https://lens.org/083-372-566-431-482
Yonas, y Nemera, S. (2016). Assessment of Tax Payers attitude. International Journal of Commerce and Management Research, 2(3), 129–135. http://www.managejournal.com/archives/2016/vol2/issue3/2-3-16
Zhu, N., Mbroh, N., Monney, A., y Bonsu, M. (2019). Corporate Tax Avoidance and Firm Profitability. European Scientific Journal, ESJ, 15(7), 61. https://eujournal.org/index.php/esj/article/view/11852
Zídková, H., Tepperová, J., y Helman, K. (2018), EVS data-based analysis of tax evasion: Descriptive vs. regression modelling. Society and Economy, 40(1), 89–103. https://doi.org/10.1556/204.2018.40.1.6
Published
2022-03-12
How to Cite
Barberan, N., Santillan, R., Bastidas, T., & Peña, M. (2022). Comportamiento tributario de microempresas en Ecuador. Revista Venezolana De Gerencia, 27(98), 666-679. https://doi.org/10.52080/rvgluz.27.98.18
Issue
Section
TRIMESTRE
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
.png)
