Today Ecuador has to take the road towards the adoption of a tax culture, however it is necessary to insist on raising awareness about this topic., especially when our idiosyncrasy is against this goal, not only as a ...

This document seeks to establish the relationship that exists between tax morale and tax evasion, for a better understanding first, the meaning of tax morale is addressed, which in summary is the predisposition that each ...

Americans who are caught evading taxes in one year may be audited for prior years. While the IRS does not disclose its method of selecting tax returns to audit, it is widely believed that a taxpayer's probability of being ...

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 ...

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 ...