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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Detalles Bibliográficos
Autores Principales: Ramírez-Álvarez, José, Carrillo Maldonado, Paul
Formato: Otro (Other)
Lenguaje:Inglés (English)
Publicado: 2021
Acceso en línea: