Buscar
Mostrando ítems 1-10 de 1000
Propuesta beneficios de implementación de auditoria para el área de impuestos. Caso : UpSistemas S.A.S
(Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública, 2017)
The audit and the levels of tax evasiónLa auditoria y los niveles de evasión tributaria
(Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables, 2018)
Do audits enhance compliance?: an empirical assessment of VAT enforcement
(Centro de Investigación y Docencia Económicas, División de Estudios Jurídicos, 2019)
Interview with Lourdes Chau Quispe: Reflections and perspectives on tax reforms in tax proceedings and judicial processesEntrevista a Lourdes Chau Quispe: Reflexiones y perspectivas en torno a las reformas tributarias en materia de procedimientos y procesos judiciales tributarios
(Pontificia Universidad Católica del Perú, 2014)
Policy implications of suboptimal choice: theory and evidence: misperceptions about tax audits
(American Economic Association, 2018-05)
For some entities, such as self-employed individuals reporting income taxes or firms reporting value-added taxes, the optimal evasion rate depends substantially on audit features like audit probabilities and penalty rates ...
Tax Audits as scarecrows. Evidence from a large-scale field experiment
(IZA - Institute of Labor Economics, 2019-05)
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this ...
Auditoría y planeamiento tributario
(Universidad de LimaPE, 2021)
Proporciona a los alumnos una herramienta de aprendizaje, donde se les plantea diversos ejercicios/casos por cada tema desarrollado en el curso, para que ellos los resuelvan gradualmente durante el ciclo, con la finalidad ...
Taxing hard-to-tax markets
(2014-02-12)
Tax enforcement costs constrain the government s ability to observe economic transactions, giving rise to hard-to-tax (HTT) markets. In these markets transactions are untaxed and consumers are better o¤ than in taxed ...
Entrevista a Lourdes Chau Quispe: Reflexiones y perspectivas en torno a las reformas tributarias en materia de procedimientos y procesos judiciales tributariosInterview with Lourdes Chau Quispe: Reflections and perspectives on tax reforms in tax proceedings and judicial processes
(Pontificia Universidad Católica del PerúPE, 2018)