Relationship between double taxation and accounting ethics: Two sides of a dilemma
Article Sidebar
Main Article Content
Abstract
Abstract: This research is carried out in order to study the relationship between tax evasion and the accounting ethics of Ecuadorian accountants. Accounting has developed as an essential profession, so it is not possible to carry it out without rules and laws that regulate the private and public sectors; However, these are usually not sufficient against the irregularities that occur in cases of tax fraud that have led to the application of rigorous regulations that they do not harm society with these evasions. The aim is to analyze how frequent this scenario is for Ecuadorian accountants with a qualitative, documentary and field research applied to a sample of two hundred accountants, studying the responses obtained by each of them. 54% of respondents are female, more than 36% agree that accountants receive good training for jobs, 48% agree with the COIP on sanctions for crimes of circumvention that promote the integrity of their responsibilities, however, more than 38.5% have had experiences related to ethical dilemmas. In Ecuador, reforms have been applied to the tax laws so that taxpayers declare their taxes, despite this, the dilemmas remain present because of the corruption of management positions.
Keywords: evasion, ethics, training, taxes, accounting.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
References
Avendaño Sanguino, E., & Hernández Romero, G. (2023). Percepción de los profesionales contables sobre los factores de riesgo que vulneran la ética (8-9 ed., Vol. 1). Tabasco, México: RevistaSinapsis. https://revistas.itsup.edu.ec/index.php/sinapsis/article/view/759/1749
Dra. Fernández, C., & Dr. Alak, J. (2012). Lavado de activos: Prevención y Sanción. Buenos Aires, Argentina: Infojus. https://1library.co/article/para%C3%ADsos-fiscales-lavado-activos-para%C3%ADsos-fiscales.z3jv3wmy
Garcés, G. (2013). Aproximación a la relación entre aspectos sociológicos del poder y la ética profesional del contador público 2da parte. Scielo, 697. http://www.scielo.org.co/pdf/cuco/v14n35/v14n35a12.pdf
Gil Gil, Mejía Soto, Montilla Galvis, & Montes Salazar. (2017). https://www.ecoeediciones.com/wp-content/uploads/2018/02/%C3%89tica-del-profesional-contable.pdf
Mejillones, D. M. (25 de 04 de 2022). Repositorio Universidad Estatal Península de Santa Elena. https://repositorio.upse.edu.ec/handle/46000/7184
Ministerio de Defensa Nacional. (2014). Ministerio de Defensa. https://www.defensa.gob.ec/wp-content/uploads/downloads/2021/03/COIP_act_feb-2021.pdf
Montes H., Morales H., Catañeda C., & Martínez C. (2021). Influencia de los principios éticos del contador público en la evasión fiscal. Administración y Desarrollo, 51(2), 137-156. https://doi.org/10.22431/25005227.vol51n2.6
Nobrega, F. (2009). Sistema de Información Científica Redalyc. Red de revistas científicas de Acceso Abierto diamante: https://www.redalyc.org/articulo.oa?id=25715409003
Pinilla, & Álvarez. (2013). Del contador público y la ética profesional: Un dilema inmerso en un ambiente saturado de conflictos morales. Contaduría Universidad de Antioquia, 63, 127-158. https://bibliotecadigital.udea.edu.co/dspace/bitstream/10495/12887/1/PinillaJhon_2013_ContadorPublicoEtica.pdf
Quiñonez, M. y Zambrano, B. (2023). Cultura tributaria y evasión de obligaciones fiscales en comerciantes del mercado central del cantón manta [Tesis de grado, Universidad Estatal del sur de Manabí]. Unesum. https://repositorio.unesum.edu.ec/handle/53000/5382
Ramírez, & Sánchez. (2019). La evasión tributaria y el sector informal: Su incidencia en la sociedad. Observatorio de la economía latinoamericana, 9. https://www.eumed.net/rev/oel/2019/04/evasion-tributaria-informal.html
Yurén, T. (2013). Ética profesional y praxis una revisión desde el concepto de "agencia". Scielo, XXXV(142), 14. https://www.scielo.org.mx/pdf/peredu/v35n142/v35n142a16.pdf