Los Impuestos Diferidos en Ecuador para la Reducción de la Elusión Fiscal

Abstract:

Income tax in Ecuador has been disrupted by the 2015 tax reform through the implementation of deferred taxes. The enactment of the new law aims to avoid the increase of tax avoidance in large companies in Ecuador. Using a multiple regression with ordinary least squares (OLS) we test whether the tax reform in question has prevented the growth of tax avoidance. Among the main findings is that the tax reform decreases the taxable income of large corporations in Ecuador.

Año de publicación:

2019

Keywords:

Fuente:

google