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¿El pago de impuestos genera una menor supervivencia empresarial? Un análisis de las empresas ecuatorianas de servicios

Cristian Carrión-Cauja, Lizbeth Simbaña and Stalin Bonilla

X-pedientes_Economicos, 2021, vol. 5, issue 12, 17-35

Abstract: 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.

Date: 2021
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Handle: RePEc:xpe:journl:v:5:y:2021:i:12:p:17-35