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Titel (übersetzt): 
Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes
Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] Revista de Métodos Cuantitativos para la Economía y la Empresa [ISSN:] 1886-516X [Volume:] 34 [Year:] 2022 [Pages:] 83-117
Verlag: 
Universidad Pablo de Olavide, Sevilla
Zusammenfassung: 
This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression based on pooled data 2010-2017 of the World Bank Enterprise Surveys. The findings show that revenue underreporting is a multicausal phenomenon where taxes lose importance in the light of other determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability, sector informality and political instability. Moreover, the outcomes recognize companies' characteristics with a greater propensity to underreport sales (smaller size, selling in domestic market, from manufacturing sector, without external financing, with male entrepreneurs). Our empirical evidence is relevant for the formulation of public policies aimed at reducing revenue underreporting.
Schlagwörter: 
informal sector
revenue underreporting
tax
corruption
bureaucracy
institutional quality
emerging economy
JEL: 
E26
H26
O17
M21
D22
H32
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