Abstract
Income tax in Ecuador has been disrupted by the 2015 tax reform through the implementation of deferred taxes. The enactment of the new law aims to avoid the increase of tax avoidance in large companies in Ecuador. Using a multiple regression with ordinary least squares (OLS) we test whether the tax reform in question has prevented the growth of tax avoidance. Among the main findings is that the tax reform decreases the taxable income of large corporations in Ecuador.
| Translated title of the contribution | Deferred Taxes in Ecuador for the Reduction of Tax Avoidance |
|---|---|
| Original language | Spanish (Ecuador) |
| Pages (from-to) | 192-201 |
| Number of pages | 10 |
| Journal | Vinculatégica EFAN |
| Volume | 5 |
| Issue number | 5 |
| State | Published - 3 Jun 2019 |
Keywords
- Deferred tax
- IFRS
- Income tax
- Tax avoidance
CACES Knowledge Areas
- 113A Economics