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 in2014, 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...
| Autores principales: | , |
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| Formato: | Artículo (Article) |
| Idioma: | Inglés (English) Español (Spanish) |
| Publicado: |
Universidad Católica de Colombia
2020
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| Acceso en línea: | https://revfinypolecon.ucatolica.edu.co/article/view/3121 |