Tributación directa en Ecuador. Evasión, equidad y desafíos de diseño

Jerónimo Roca

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Tributación directa en Ecuador. Evasión, equidad y desafíos de diseño

Autor / Mención de responsabilidad: Jerónimo Roca

ISBN: 9789213233078

Fecha: 2009.

Editorial: CEPAL : GTZ

Tamaño: 669.99 KB Descargas: Vistas:

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Resumen
Información de Existencias

El objetivo central de este trabajo es analizar las principales características de la tributación directa –imposición sobre la renta y los patrimonios– en Ecuador, atendiendo especialmente su nivel de evasión y su impacto en la equidad. El trabajo encuentra que tanto por razones de suficiencia como de equidad, es necesario aumentar la tributación directa en Ecuador, en particular la del impuesto a la renta personal y la de los gobiernos subnacionales sobre el patrimonio. Los altos niveles de evasión estimados en el Impuesto sobre la Renta de Sociedades (63,7% promedio en 2004–2006) y en el Impuesto sobre la Renta de las Personas Naturales (58,1% en 2005) representan un desafío para el país.

Mención de responsabilidad:	Jerónimo Roca
ISBN	9789213233078
Autor personal	Roca, Jerónimo
Lugar de publicación	Santiago de Chile
Páginas/volúmenes	83 páginas
Descripcion física	cuadros, gráficos
Serie	Macroeconomía del Desarrollo
Número de Colección	85
Nota general	Libro digital
Nota de bibliografía	Bibliografía: p. 65-67
Nota de la fuente inmediata de adquisición	Publicaciones Convenio GIZ - BIVICA
Términos controlados	TRIBUTACIÓN, ESTADO
Descriptor geográfico	ECUADOR
Términos no controlados	REFORMA TRIBUTARIA, DISTRIBUCIÓN DEL INGRESO, IMPUESTO A LA RENTA, EVASIÓN DE IMPUESTOS

NE	Ubicación	Año	Vol.	Ej.	Estado
502578	FLACSOANDES				en digital

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