This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

This investigation has the objective of study the social cohesion and its relationship with tax evasion in Bolivia. Social cohesion, understood in simple terms as all the elements that maintain a society together, determines the cooperation between individuals. Using indicators proposed by ECLAC...

In this paper, we present a review of the literature on optimal auditing of tax evasion and we fill some existing gaps with new results. The main contribution is to give a unified vision on the optimal audit policy when the Agency can pool the taxpayers as a function of the main activity they...

This paper incorporates the strategic interactions between tax payers and fiscal authorities to the standard theory of fiscal evasion. The existence and (local) unicity of Nash equilibrium are demonstrated by the players' best responses. Through a numerical analysis, it is concluded that...

Informality in small businesses is a widespread phenomenon in Latin American countries. In Peru it represents 50% of the business units, a situation that implies the knowledge of the determinants of this reality to contribute to the design of public policies. Thus, the present work studies the...

La comparación de encuestas presenta problemas metodológicos recurrentes, dentro de los que destacan particularmente: i) las dificultades asociadas a la falta de continuidad, bien por el añadido de nuevas preguntas o por la eliminación de otras; ii) las dificultades propias en la selección...

Spanish Abstract: La presente investigación tuvo como objetivo establecer cuáles son las necesidades en materia impositiva de los profesionistas independientes en México, así como demostrar que no por el hecho de tener alguna licenciatura ni posgrado se tiene la capacidad contributiva como...

Spanish Abstract: El presente estudio expone una metodología para medir la eficiencia de las administraciones tributarias en la recaudación de impuestos. Esta propuesta se dirige en especial a países en desarrollo que no tienen suficiente información desagregada para medir las brechas...