Factors determining the evasion of income tax: A review of the literature
The present review identifies the factors that determine the evasion that has been investigated in the academic literature, from January 1991 to June 2018 that was verified as the period of greatest scientific production on tax evasion, to identify the factors that contribute to evasion of income ta...
| Autores: | , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | México |
| Recursos: | UNIVERSIDAD VERACRUZANA |
| Repositorio: | Interconectando Saberes |
| Idioma: | español |
| OAI Identifier: | oai:is.uv.mx:article/2636 |
| Acesso em linha: | https://is.uv.mx/index.php/IS/article/view/2636 |
| Access Level: | acceso abierto |
| Palavra-chave: | Evasión Tributaria Elusión Fiscal Impuesto a la Renta Tax Evasion Tax Avoidance Income Tax Evasion |
| Resumo: | The present review identifies the factors that determine the evasion that has been investigated in the academic literature, from January 1991 to June 2018 that was verified as the period of greatest scientific production on tax evasion, to identify the factors that contribute to evasion of income tax. Finally we conclude that the theories have been evolving and have incorporated new variables in order to adjust and improve them, however, the developing countries can not apply certain principles such as arbitration, as they are not globalized so that the Theories could not be proved at all, the human factor is important in the decision of evasion and this entails a series of perspectives from the point of view of social psychology, which should be focused to strengthen the current theories and principles. |
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