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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...

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Detalles Bibliográficos
Autores principales: Borja Borja, Fernando Marcelo, Ortega Pereira, Jaime Roder
Formato: Online Artículo
Lenguaje:spa
Publicado: Universidad Veracruzana 2020
Materias:
Acceso en línea:https://is.uv.mx/index.php/IS/article/view/2636
https://dx.doi.org/10.25009/is.v0i9.2636