¿El pago de impuestos genera una menor supervivencia empresarial? Un análisis de las empresas ecuatorianas de servicios
Lizbeth Simbaña and
X-pedientes_Economicos, 2021, vol. 5, issue 12, 17-35
This paper analyzes the influence of taxes on business bankruptcy in Ecuador during the period from 2010 to 2019 considering the service sector. For this purpose, a clogloglog model is employed using accounting information of companies registered in the Superintendency of Companies, Securities and Insurance. The results show a significant and negative incidence of taxes on the exit rate, the influence is given to a greater or lesser extent by the size and the intensity (high or low) of knowledge that the company presents. Other variables incorporated in the study such as firm size, knowledge, and age are statistically significant; the latter, however, presents a non-linear relationship with firm survival. Meanwhile, factors such as exports and tax evasion were found to be non-significant in the general model; however, at the sub-sector level, the evidence is heterogeneous.
References: Add references at CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
https://ojs.supercias.gob.ec/index.php/X-pedientes ... ticle/view/60/57.pdf
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:xpe:journl:v:5:y:2021:i:12:p:17-35
Access Statistics for this article
X-pedientes_Economicos is currently edited by Segundo Camino Mogro
More articles in X-pedientes_Economicos from X-pedientes EconÃ³micos
Bibliographic data for series maintained by Jose Guerra Cedillo ().