Estudio Longitudinal del Cumplimiento de Obligaciones Tributarias de Contribuyentes Especiales del Ecuador, mediante análisis de datos de panel, período 2007-2015

Abstract

This research, aims to determine the factors which have influence in the compliance of tax obligations of taxpayers called as Specials, during the period 2007-2015 of Tax Administration of Ecuador due to of their economic importance and their average tax contribution of 76% in tax collection. The Specials Taxpayers contribute indirectly to tax control by the presentation of detailed information of their commercial transactions with others taxpayers, being necessary to know what level of compliance is and find potential elements of risk. The analysis is based in their tax statements, presented during this research period to evaluate their behavior. First, is performed an economic tax analysis of the Specials Taxpayers to characterize them better and learn about important variables that contribute to the compliance. The methodology employed in this research is a Logit Model with Panel Data of random effects to estimate the effect that has these economics and qualitative variables about the global tax compliance and by type of tax: IVA and Income Tax. The results show that the most of the Special Taxpayers comply their tax obligations, getting their main determinants, however there are variables risky which favor the low probability of tax compliance given mainly by economic factors principally; this research proposes also an alternative guide for the Tax Administration of Ecuador for the applying new controls.