La planificación tributaria internacional se ha desarrollado fundamentada en la globalización y tiene su principal asidero en los múltiples beneficios que el propio legislador ha incorporado en la legislación, en su afán ...

International Tax Planning has been developed based upon globalization and has its main stronghold in the multiple benefits that congressmen has incorporated in their own legislation, with the purpose of attracting direct ...

Origin-Destination matrices obtained from smartcard data are very valuable because they contain vast amounts of information and can be obtained at a very low cost. However, they can only account for trips paid by smartcard. ...

An econometric model is presented that identifies the main variables explaining evasion of fare payment on a public transport system. The model uses a cointegration approach. The model parameters are estimated using data ...

The objective of this research is to find the causes of the evasion of Value Added Tax (VAT), in Colombia for the period 2010 - 2018, based on a literature review by various authors that integrate studies on evasion in ...