Neutrosophic Statistics in the Analysis of the Causes of Tax Evasion

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.

Keywords

• public revenue
• taxpayer
• taxes
• neutrosophic statistics