Please use this identifier to cite or link to this item:
Full metadata record
DC FieldValueLanguage
dc.contributor.advisorArgilés Bosch, Josep M.-
dc.contributor.authorSolá Uyaguari, José Luis-
dc.descriptionTreballs Finals del Màster de Recerca en Empresa, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2017-2018, Tutor: Josep María Argilésca
dc.description.abstractThe present work aims to analyze the effect of labor reforms of employment protection on labor tax avoidance (LTA). Based on empirical studies related to tax avoidance and employment protection, the flexibility of laborreforms can lead to tax avoidance practices for social security contributions taking advantage on weak employment protection. Ravenda, Argilés-Bosch, & Valencia-Silva (2015)find consistent evidence that legally registered mafia firms(LMFs)are more involved in LTA than Lawful firms do. However, there is no evidence on the effect of level of employment protectionon labor tax avoidance, soan analysis of the impact that these reforms cause to the tax authorities and the need to regulate them is carried
dc.format.extent20 p.-
dc.rightscc-by-nc-nd (c) Solá Uyaguari, 2018-
dc.sourceMàster Oficial - Recerca en Empresa-
dc.subject.classificationFrau fiscal-
dc.subject.classificationPolítica laboral-
dc.subject.classificationCotització a la seguretat social-
dc.subject.classificationTreballs de fi de màster-
dc.subject.otherTax planning-
dc.subject.otherLabor policy-
dc.subject.otherSocial security taxes-
dc.subject.otherMaster's theses-
dc.titleEmployment Protection and Labor Tax Avoidanceca
Appears in Collections:Màster Oficial - Recerca en Empresa

Files in This Item:
File Description SizeFormat 
TFM-REC_Sola_2021.pdf898.14 kBAdobe PDFView/Open

This item is licensed under a Creative Commons License Creative Commons