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Capital humano, capital social y elusi—n de impuestos en Ecuador: una perspectiva regional

Author

Listed:
  • Priscila Hermida

    (Pontificia Universidad Cat—lica del Ecuador)

  • Nikola Petrovic

    (Pontificia Universidad Cat—lica del Ecuador)

Abstract

En este trabajo se explora la relaci—n entre el capital humano, el capital social (fuerza de las normas sociales y redes a nivel comunitario) y las pr‡cticas de elusi—n de impuestos corporativos. Utilizando datos para Ecuador, se encuentra que la proporci—n de contadores y la diversidad ocupacional a nivel de cant—n est‡n asociadas negativamente con la elusi—n fiscal, aproximada por la tasa efectiva del impuesto a la renta. Esta relaci—n es m‡s pronunciada para las empresas que no pertenecen a ningœn grupo econ—mico. El capital social parece cumplir una funci—n mediadora entre el capital humano y las pr‡cticas de elusi—n fiscal. Los resultados contribuyen a la literatura existente sobre el papel del capital social en el desarrollo regional y destacan el papel de los incentivos sociales no econ—micos en las pr‡cticas comerciales.

Suggested Citation

  • Priscila Hermida & Nikola Petrovic, 2021. "Capital humano, capital social y elusi—n de impuestos en Ecuador: una perspectiva regional," Archivos Revista Economía y Política., Facultad de Ciencias Económicas y Administrativas, Universidad de Cuenca., vol. 33, pages 64-85, Enero.
    • Handle: RePEc:cun:journl:v:33:y:2021:p:64-85
    DOI: 10.25097/rep.n33.2021.04
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