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dc.contributor.authorVarela, Noelspa
dc.contributor.authorCarrasquilla Díaz, Laura Patriciaspa
dc.contributor.authorPineda Lezama, Omar Bonergespa
dc.date.accessioned2021-01-14T18:15:33Z
dc.date.available2021-01-14T18:15:33Z
dc.date.issued2020
dc.identifier.issn1877-0509spa
dc.identifier.urihttps://hdl.handle.net/11323/7686spa
dc.description.abstractThe dominant view on the study and practice of the tax service, mentions that taxpayers will always seek their own interest, for that reason taxes will be considered costs that could be avoided, unless the probability of being detected is high and the severity of the penalty is not an attractive option. This means that taxpayers would be motivated to develop tax evasion strategies that would increase their economic benefits. In this regard, the following two types of intentional tax evasion procedures are identified: one, where illegal practices are employed, such as failing to file a tax return without any legal justification to do so, and, another, where legal procedures are used to avoid filing a tax return. This paper establishes a methodology based on stochastic techniques, with the objective of creating a model that allows the identification of possible tax evaders of the value added tax (VAT) in Colombia.spa
dc.format.mimetypeapplication/pdfspa
dc.language.isoeng
dc.publisherCorporación Universidad de la Costaspa
dc.rightsCC0 1.0 Universalspa
dc.rights.urihttp://creativecommons.org/publicdomain/zero/1.0/spa
dc.sourceProcedia Computer Sciencespa
dc.subjectTax evasionspa
dc.subjectValue added taxspa
dc.subjectNon-parametric stochastic modelspa
dc.titleDesign and implementation of a system to determine tax evasion through de stochastic techniquesspa
dc.typeArtículo de revistaspa
dc.source.urlhttps://www.sciencedirect.com/science/article/pii/S1877050920317944spa
dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.identifier.doihttps://doi.org/10.1016/j.procs.2020.07.094spa
dc.identifier.instnameCorporación Universidad de la Costaspa
dc.identifier.reponameREDICUC - Repositorio CUCspa
dc.identifier.repourlhttps://repositorio.cuc.edu.co/spa
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dc.relation.references[3] Nguyen, T. T., Prior, D., & Van Hemmen, S. (2020). Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study. Economic Analysis and Policy.spa
dc.relation.references[4] Wang, J., Shen, G., & Tang, D. (2020). Does Tax Deduction Relax Financial Constraints? Evidence from China’s Value-Added Tax Reform. Evidence from China’s Value-Added Tax Reform (February 17, 2020).spa
dc.relation.references[5] Chan, S. G., Ramly, Z., & Zulkhairi, M. M. (2019). Value-added tax and economic efficiency: Role of country governance. Panoeconomicus, (00), 20-20.spa
dc.relation.references[6] Sok-Gee, C., Zulkufly, R., & Mohd, Z. M. (2018). Value-added Tax and Economic Efficiency: Role of Country Governance. Panoeconomicus, 1-37.spa
dc.relation.references[7] Rahimikia, E., Mohammadi, S., Rahmani, T., & Ghazanfari, M. (2017). Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran. International Journal of Accounting Information Systems, 25, 1-17.spa
dc.relation.references[8] Triana, M., & Olivo, J. (2018). Análisis de las causales más recurrentes de inadmisión, derivado del proceso de devolución de saldos a favor por IVA en Colombia.spa
dc.relation.references[9] Ojala, H., Kinnunen, J., Niemi, L., Troberg, P., & Collis, J. (2019). What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies. International Journal of Accounting, Forthcoming.spa
dc.relation.references[10] Waseem, M. (2018). Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform. Journal of public economics, 157, 41-77.spa
dc.relation.references[11] Rodríguez, J. A., & Ávila Mahecha, J. (2017). The tax burden on labor and capital income in Colombia: The case of the income tax and the VAT. Cuadernos de Economía, 36(SPE72), 99-138.spa
dc.relation.references[12] Benavides, E. S., Brochero, N. A., & Viloria, A. (2019). Competitiveness indicator in Colombia through of multivariable statistics. In Communications in Computer and Information Science (Vol. 1122 CCIS, pp. 496–505). Springer. https://doi.org/10.1007/978-981-15-1301- 5_39.spa
dc.relation.references[13] Tan, S. K., Salleh, M. F. M., & Kassim, A. A. M. (2020). The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method. Journal of Business Management and Accounting, 9(2), 41-49.spa
dc.relation.references[14] Waseem, M. (2019). Does Cutting the Tax Rate to Zero Induce Behavior Different from Other Tax Cuts? Evidence from Pakistan. Review of Economics and Statistics, 1-45.spa
dc.relation.references[15] Vallés-Giménez, J., & Zárate-Marco, A. (2017). Tax Effort of Local Governments and its Determinants: The Spanish Case. Annals of Economics and Finance, 18(2), 323-348.spa
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dc.type.contentTextspa
dc.type.driverinfo:eu-repo/semantics/articlespa
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dc.type.versioninfo:eu-repo/semantics/acceptedVersionspa
dc.type.coarversionhttp://purl.org/coar/version/c_ab4af688f83e57aaspa
dc.rights.coarhttp://purl.org/coar/access_right/c_abf2spa


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