Tax losses are a very important determining factor in taxable income. His lower tax income for the year has a significant impact on the fiscal result obtained, which can reduce or at any given not exist currently producing ...

This paper examines welfare implications of hard-to-tax markets, which are endogenously determined by tax enforcement costs. We show that social welfare may be maximized by keeping some markets untaxed, even when it is ...

This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, ...

In assessing tax decentralization optimality, a dilemma between efficiency and redistribution emerges: tax decentralization enhances fiscal discipline, but may also widen interregional disparities by triggering tax competition ...

In recent years, the countries of Latin America have introduced a series of reforms aimed at strengthening and modernizing their tax systems. While the reforms are part of an ongoing process carried over from earlier ...

The general objective of the investigation is to determine the relationship of internal control and tax obligations in the company AgurtoMorveli e Hijos SAC, 2017. The hypotheses with which it was operationalized are as ...

La problemática indagada se centra en las galerías de Gamarra, puesto que, se observa el incumplimiento tributario de un sector de los comerciantes, tanto de las obligaciones sustanciales como de las formales, ya que, ...

RESUMEN La indagación se enfocó en un centro comercial establecido en el distrito de San Martín de Porres, donde, se percibió que la mayoría de contribuyentes no emiten comprobantes de pago, por la totalidad de sus ventas ...

Mucho se ha dicho que la evasión tributaria en el Perú, se debe a la falta de conciencia del empresariado. Sin embargo, un factor a considerar y que probablemente se encuentre directamente relacionado es la cultura de los ...