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Tax compliance and electronic invoicing in Ecuador: An impact assessment
ArticleAbstract: In 2013, the Ecuadorian Tax Administration officially launched the electronic invoicing system as aPalabras claves:Invoicing, Tax compliance, tax evasion, value-Added tax (VAT)Autores:Andino M., José Ramírez-Álvarez, Oliva N.Fuentes:scopusThe Accountant as a Means to Corporate Tax Compliance: Evidence from a Randomized Field Experiment in Ecuador
ArticleAbstract: Tax evasion can be considered as a systemic fraud in which different parties such as taxpayers, lawyPalabras claves:agency problem, Field experiment, FIRMS, tax evasionAutores:Jose Ramirez, José Ramírez-ÁlvarezFuentes:googlescopus