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

This 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 t...

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Autores principales:	Ramírez-Álvarez, José, Carrillo Maldonado, Paul
Formato:	Texto
Lenguaje:	English
Publicado:	2021
Materias:	IMPUESTO A LA RENTA IMPUESTO AL VALOR AGREGADO RECAUDACION DE IMPUESTOS EVASION TRIBUTARIA ADMINISTRACION FISCAL EVALUACION INCOME TAX VALUE ADDED TAX TAX COLLECTION TAX EVASION TAX ADMINISTRATION EVALUATION
Acceso en línea:	http://hdl.handle.net/11362/46588
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spelling	oai-11362-465882021-02-24T14:51:01Z Indicator of the efficiency of value added tax and income tax collection in Ecuador Ramírez-Álvarez, José Carrillo Maldonado, Paul IMPUESTO A LA RENTA IMPUESTO AL VALOR AGREGADO RECAUDACION DE IMPUESTOS EVASION TRIBUTARIA ADMINISTRACION FISCAL EVALUACION INCOME TAX VALUE ADDED TAX TAX COLLECTION TAX EVASION TAX ADMINISTRATION EVALUATION This 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. 2021-01-18T19:05:55Z 2021-01-18T19:05:55Z 2020-08-31 Texto Sección o Parte de un Documento http://hdl.handle.net/11362/46588 LC/PUB.2020/9-P/Rev.1 4 en CEPAL Review CEPAL Review 131 .pdf application/pdf ECUADOR ECUADOR
institution	Cepal
collection	Cepal
language	English
topic	IMPUESTO A LA RENTA IMPUESTO AL VALOR AGREGADO RECAUDACION DE IMPUESTOS EVASION TRIBUTARIA ADMINISTRACION FISCAL EVALUACION INCOME TAX VALUE ADDED TAX TAX COLLECTION TAX EVASION TAX ADMINISTRATION EVALUATION
spellingShingle	IMPUESTO A LA RENTA IMPUESTO AL VALOR AGREGADO RECAUDACION DE IMPUESTOS EVASION TRIBUTARIA ADMINISTRACION FISCAL EVALUACION INCOME TAX VALUE ADDED TAX TAX COLLECTION TAX EVASION TAX ADMINISTRATION EVALUATION Ramírez-Álvarez, José Carrillo Maldonado, Paul Indicator of the efficiency of value added tax and income tax collection in Ecuador
description	This 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.
format	Texto
author	Ramírez-Álvarez, José Carrillo Maldonado, Paul
author_facet	Ramírez-Álvarez, José Carrillo Maldonado, Paul
author_sort	Ramírez-Álvarez, José
title	Indicator of the efficiency of value added tax and income tax collection in Ecuador
title_short	Indicator of the efficiency of value added tax and income tax collection in Ecuador
title_full	Indicator of the efficiency of value added tax and income tax collection in Ecuador
title_fullStr	Indicator of the efficiency of value added tax and income tax collection in Ecuador
title_full_unstemmed	Indicator of the efficiency of value added tax and income tax collection in Ecuador
title_sort	indicator of the efficiency of value added tax and income tax collection in ecuador
publishDate	2021
url	http://hdl.handle.net/11362/46588
work_keys_str_mv	AT ramirezalvarezjose indicatoroftheefficiencyofvalueaddedtaxandincometaxcollectioninecuador AT carrillomaldonadopaul indicatoroftheefficiencyofvalueaddedtaxandincometaxcollectioninecuador
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Indicator of the efficiency of value added tax and income tax collection in Ecuador

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