Design and implementation of a system to determine tax evasion through de stochastic techniques

The 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 opt...

Full description

Autores:
Varela, Noel
Carrasquilla Díaz, Laura Patricia
Pineda Lezama, Omar Bonerge
Tipo de recurso:
Article of journal
Fecha de publicación:
2020
Institución:
Corporación Universidad de la Costa
Repositorio:
REDICUC - Repositorio CUC
Idioma:
eng
OAI Identifier:
oai:repositorio.cuc.edu.co:11323/7686
Acceso en línea:
https://hdl.handle.net/11323/7686
https://doi.org/10.1016/j.procs.2020.07.094
https://repositorio.cuc.edu.co/
Palabra clave:
Tax evasion
Value added tax
Non-parametric stochastic model
Rights
openAccess
License
CC0 1.0 Universal