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 ta...
| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad Católica de Colombia
2020-06-01
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| Series: | Revista Finanzas y Política Económica |
| Subjects: | |
| Online Access: | https://revfinypolecon.ucatolica.edu.co/article/view/3121 |