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

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.

ISBN	9789213233078
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

Elementos de RDA	Datos
ISBN	9789213233078
Fuente de catalogación	Flacso Ecuador
Idioma de catalogación	spa
Entidad que transcribió la catalogación	Flacso Ecuador
Entidad que modificó el registro	Flacso Ecuador
Reglas aplicadas en catalogación	RDA
Clasificación DEWEY y Cutter	502578/Libro Digital
Autor personal	Roca, Jerónimo
Título	Tributación directa en Ecuador. Evasión, equidad y desafíos de diseño
Mención de responsabilidad	Jerónimo Roca
Lugar de publicación	Santiago de Chile
Editorial	CEPAL : GTZ
Fecha de publicación	2009
Páginas/volúmenes	83 páginas
Descripcion física	cuadros, gráficos
Tipo de contenido	texto
Formato (tipo de medio)	computadora
Tipo de soporte	recurso en línea
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

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