(Universidad de Cuenca, 2015-01) Palacios Riquetti, Jorge Luis; Beltrán Romero, Pablo Aníbal; Pozo Rodríguez, Santiago Estuardo; Cordero Méndez, Fabián Patricio; Ramírez Alvarez, José
The main objective of article is the development of a methodology to calculate a likely situation of evasion of income tax by economic activity, that is incurred by some companies in Ecuador. This calculation is based on the estimate of evasion with variables from the National Accounts and that can be compared with information from the Internal Revenue Service about actual collection.
