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...
- 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