Indicator of the efficiency of value added tax and income tax collection in Ecuador

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cepal.articleNo4
cepal.bibLevelSección o Parte de un Documento
cepal.callNumberLC/PUB.2020/9-P/Rev.1
cepal.docTypeRevistas
cepal.jelCodeH21
cepal.jelCodeH26
cepal.jelCodeH83
cepal.jobNumberRVI131_Ramirez
cepal.physicalDescriptiongráficos., tablas.
cepal.regionalOfficeSantiago
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngPUBLIC ADMINISTRATION
cepal.topicEngPUBLIC INCOME AND EXPENDITURE
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaGESTIÓN PÚBLICA
cepal.topicSpaINGRESOS Y GASTOS PÚBLICOS
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.authorCarrillo Maldonado, Paul
dc.contributor.authorRamírez-Álvarez, José
dc.coverage.spatialEngECUADOR
dc.coverage.spatialSpaECUADOR
dc.date.accessioned2021-01-18T19:05:55Z
dc.date.available2021-01-18T19:05:55Z
dc.date.issued2020-08-31
dc.description.abstractThis paper outlines a methodology to measure the efficiency of revenue collection by tax administrations. The proposed methodology is aimed in particular at developing countries that do not have enough disaggregated information to measure tax gaps (registration, filing, veracity and payment) using traditional methods. The proposed indices are based on estimations of the structural balances of public finances, and rises in the indices can be interpreted as a comprehensive narrowing of tax gaps. The methodology is applied to Ecuador’s value added tax (VAT) and income tax, producing results that show that a more efficient tax administration leads to revenue growth.
dc.formatTexto
dc.format.extentpáginas. 69-8
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/PUB.2020/9-P/Rev.1
dc.identifier.urihttps://hdl.handle.net/11362/46588
dc.language.isoeng
dc.physicalDescriptionp. 69-86; grafs., tabls.
dc.relation.isPartOfCEPAL Review
dc.relation.isPartOfNo131
dc.relation.isPartOfSeriesCEPAL Review
dc.relation.translationLanguagespa
dc.relation.translationRecordIndicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta del Ecuador
dc.relation.translationUrihttps://hdl.handle.net/11362/45954
dc.rights.coarDisponible
dc.subject.unbisEngINCOME TAX
dc.subject.unbisEngVALUE ADDED TAX
dc.subject.unbisEngTAX COLLECTION
dc.subject.unbisEngTAX EVASION
dc.subject.unbisEngTAX ADMINISTRATION
dc.subject.unbisEngEVALUATION
dc.subject.unbisSpaIMPUESTO A LA RENTA
dc.subject.unbisSpaIMPUESTO AL VALOR AGREGADO
dc.subject.unbisSpaRECAUDACION DE IMPUESTOS
dc.subject.unbisSpaEVASION TRIBUTARIA
dc.subject.unbisSpaADMINISTRACION FISCAL
dc.subject.unbisSpaEVALUACION
dc.titleIndicator of the efficiency of value added tax and income tax collection in Ecuador
dc.type.coarartículo
dspace.entity.typePublication
relation.isAuthorOfPublicationd0b092fd-d86f-432d-9d40-e96afb872dcf
relation.isAuthorOfPublication903e67d2-c670-4d94-85e9-441f944f1f0b
relation.isAuthorOfPublication.latestForDiscoveryd0b092fd-d86f-432d-9d40-e96afb872dcf
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