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Spanish Abstract: En este artículo se estudian los efectos potenciales que tendrían cambios en las políticas tributaria y fiscalizadora sobre el tamaño del sector informal en Colombia. Para ello se desarrolla un modelo de equilibrio general dinámico. Los resultados indican que el Gobierno,...
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structure of incentives, such as income, the probability of inspection and variations in the tax rate, is evaluate the behavior … aversion in the adoption of tax evasion behavior, but that the determining factor when paying taxes is the income of … individuals: a higher income, greater tax compliance. We also found that the greater the chance of being audited and higher fines …
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the taxpayers as a function of the main activity they obtain the income from (because it determines their income …
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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...
Persistent link: https://www.econbiz.de/10011810986
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...
Persistent link: https://www.econbiz.de/10005434718
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...
Persistent link: https://www.econbiz.de/10011703773