Dimensionamiento de brechas de evasión tributaria y ponderación del riesgo: caso noroccidente de Pichincha Dimensioning of tax evasion gaps and risk weighting: northwest case of pichincha

Abstract

This document measures the tax evasion gaps in registration, filing, veracity and payment of the Value Added Tax – VAT and Income Tax of companies and individuals, which will serve as a basis for the formulation of targeted treatment strategies to reduce the tax risks that the Regional and Provincial Administrations may deploy optimizing the assigned budget without departing from the institutional risk control policy; that will allow not only the fulfillment of the established collection goals but also the growth of the institutional image