Analysis of tax legislation, practices, perceptions, economic impact, and control strategies
DOI:
https://doi.org/10.56294/sctconf20231078Keywords:
Tax Offenses, Tax Evasion, Tax Avoidance, Judicial Regulations, Interpretations, Equity, Environmental JusticeAbstract
An investigation is presented aiming to examine the current legislation, common practices, and public perceptions related to tax evasion and avoidance in Ecuador, in order to identify areas for improvement and propose strategies to strengthen voluntary compliance with tax obligations and promote a more transparent and equitable tax system. The research is based on historical, logical, synthetic, dialectical methods, analyzing various sources of information, and a survey aimed at the general population to determine public opinion. Results showed that there is mostly confidence in the tax system, although there is a need for improvement in the information being managed. There is a lack of tax education, with the majority not having received formal training on taxes. Although many people perceive sanctions as effective, there is concern about their fair and consistent application. It is recommended to improve transparency in the application of sanctions and strengthen tax education to enhance voluntary compliance.
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Copyright (c) 2023 Claudio Antonio Terán Vaca, Sheila Esparza Pijal, Luis Crespo Berti (Author)
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