Bibliographic citations
Ichuhuayta, E., Mansilla, M. (2020). Una revisión a la relación que existe entre el contribuyente y los gobiernos de Latinoamérica frente a la evasión fiscal en los años 2010 -2019 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/3830
Ichuhuayta, E., Mansilla, M. Una revisión a la relación que existe entre el contribuyente y los gobiernos de Latinoamérica frente a la evasión fiscal en los años 2010 -2019 []. PE: Universidad Tecnológica del Perú; 2020. https://hdl.handle.net/20.500.12867/3830
@misc{sunedu/3034016,
title = "Una revisión a la relación que existe entre el contribuyente y los gobiernos de Latinoamérica frente a la evasión fiscal en los años 2010 -2019",
author = "Mansilla Ccahuana, Mirian Rosa",
publisher = "Universidad Tecnológica del Perú",
year = "2020"
}
Throughout history, the measures that the State has taken to fight against tax evasion have been coercive, so that taxpayers have been forced to comply for fear of being penalized and others have chosen to evade. Thus, an analysis of 30 bibliographic references has been made to show the attitudes that taxpayers and the State take towards tax evasion in the countries of Ecuador, Peru, Chile, Cuba, Venezuela, Argentina, Paraguay, Guatemala, Colombia and Mexico between the years 2010 to 2019 and their respective relationship. Throughout the investigation we will be able to observe that the different authors use different methods to measure the evasions of the countries already mentioned, such as surveys, econometric models, experiments and tax analysis. The results were that the taxpayer evades taxes due to the lack of a tax culture, the demands of the regulations, mistrust of the State, among others. For this reason, both the State and the taxpayer must become aware of this problem and strengthen their relationships.
This item is licensed under a Creative Commons License