Abstract

PONS PEREZ, Saira  and  SARDUY GONZALEZ, Mariuska. A First Empirical Approach to Determinants of Tax Evasion among the Self-Employed. Econ. y Desarrollo [online]. 2019, vol.161, n.1 ISSN 0252-8584.

Based on empirical evidence found, this study suggests three steps that should be taken to reduce tax evasion among the self-employed. First, tax burden should be reduced, preferably by recognizing that the self-employed are also business people, and imposing income tax. Second, it is shown that supervisions of small businesses, exercised by the National Tax Administration Office, are being counterproductive, which is why it is suggested that some of this budget should be used for policies on communication. Third, it is also shown that people don’t know where their tax money goes and therefore there is a need for local authorities to be trained in explaining this to taxpayers.

Keywords : tax compliance; economic factors; psychological factors; social norms.

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