Keywords
book culture
continuous Apostolos
manuscript history
dialectal features
How to Cite
Abstract
Over time, the Ecuadorian State has enacted several tax reforms focused on tax amnesty (referral) to obtain revenue to pay for public spending and combat tax evasion that is not currently covered. The study carried out sought to identify the relationship between tax referrals and tax collection, through a descriptive and correlational investigation for data analysis, which resulted in the incidence of one variable over the other, that is, if they affect to the collection of tax, for which the deterrence theory proposed by Allingham and Sandmo (1972) is mentioned where it is mentioned that the taxpayer analyzes the cost-benefit ratio of the fulfillment of their tax obligations, but due to the tax elution there are certain reforms that they do not carry penalties and, in turn, allow late payment without a surcharge or fine, so that the taxpayer chooses the non-payment of taxes. The high tax evasion promulgated by a culture of tax default caused by tax elution and its legal gaps, is replicated in Andean countries, based on studies conducted by the World Bank in 2005 indicate that Latin America is the region of the world that presents the higher levels of inequality, higher than those of developed countries, those of Asia, Eastern Europe and even those of African countries, resorting to the main problem that is embroidered in the present investigation such as fiscal equity and Justice.References
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