Neutrosophic Statistics in the Analysis of the Causes of Tax Evasion

Authors

Denisse Elizabeth Huera Castro, Docente de la carrera de Derecho. Universidad Regional Autónoma de los Andes (UNIANDES).Follow
Marcelo Raúl Dávila Castillo, Docente de la carrera de Derecho. Universidad Regional Autónoma de los Andes (UNIANDES).Follow
Eugenio Javier Escobar Gonzáles, Docente de la carrera de Derecho. Universidad Regional Autónoma de los Andes (UNIANDES).Follow
Milton Rodrigo Hidalgo Ruiz, Docente de la carrera de Derecho. Universidad Regional Autónoma de los Andes (UNIANDES).Follow

Abstract

In Ecuador, taxes have become one of the main sources of public income after the fall in oil prices. That is why it is important to integrate tax policies and tax compliance with the taxpayer since it is considered essential in the State's development plans. On the other hand, the payment of taxes constitutes one of the main mechanisms to maintain and strengthen the government fiscal policy and, in some cases, the main source of economic resources that allow the State to conserve and improve the levels of public funds. Unfortunately, citizens have difficulty filing taxes, and that is due to the lack of tax culture. This paper is developed through a neutrosophic statistical analysis to determine the possible causes of non-compliance with tax obligations. Currently, the breach of formal duties continues to be part of the usual procedure of taxpayers for which it is necessary to analyze its causes. It is a process that involves indeterminacy; hence it will be better treated with a neutrosophic approach.

Recommended Citation

Huera Castro, Denisse Elizabeth; Marcelo Raúl Dávila Castillo; Eugenio Javier Escobar Gonzáles; and Milton Rodrigo Hidalgo Ruiz. "Neutrosophic Statistics in the Analysis of the Causes of Tax Evasion." Neutrosophic Sets and Systems 44, 1 (2021). https://digitalrepository.unm.edu/nss_journal/vol44/iss1/47