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Assessment of fiscal effort and voluntary tax compliance in Peru

This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research shows that dissuasive policies only do not explain the whole phenomenon of tax...

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Bibliografiska uppgifter
I publikationen:Revista Finanzas y Política Económica
Huvudupphov: Aldo Ramírez Zamudio, José Luis Nolazco Cama
Materialtyp: Artigo
Språk:Inglês
Utgiven: Universidad Católica de Colombia 2020
Ämnen:
Länkar:https://www.redalyc.org/articulo.oa?id=323565196003
https://www.redalyc.org/journal/3235/323565196003/
https://www.redalyc.org/journal/3235/323565196003/html/
https://www.redalyc.org/journal/3235/323565196003/323565196003.epub
https://www.redalyc.org/journal/3235/323565196003/movil
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