<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2477-9075</journal-id>
<journal-title><![CDATA[Revista Economía y Política]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Economía y Política]]></abbrev-journal-title>
<issn>2477-9075</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Cuenca]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2477-90752021000200064</article-id>
<article-id pub-id-type="doi">https://doi.org/10.25097/rep.n33.2021.04</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Capital humano, capital social y elusión de impuestos en Ecuador: una perspectiva regional]]></article-title>
<article-title xml:lang="en"><![CDATA[Human capital, social capital and tax avoidance in Ecuador: a regional perspective]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hermida]]></surname>
<given-names><![CDATA[Priscila]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Petrovic]]></surname>
<given-names><![CDATA[Nikola]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Pontificia Universidad Católica del Ecuador Facultad de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Pontificia Universidad Católica del Ecuador  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<numero>33</numero>
<fpage>64</fpage>
<lpage>85</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S2477-90752021000200064&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S2477-90752021000200064&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S2477-90752021000200064&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este trabajo se explora la relación entre el capital humano, el capital social (fuerza de las normas sociales y redes a nivel comunitario) y las prácticas de elusión de impuestos corporativos. Utilizando datos para Ecuador, se encuentra que la proporción de contadores y la diversidad ocupacional a nivel de cantón están asociadas negativamente con la elusión fiscal, aproximada por la tasa efectiva del impuesto a la renta. Esta relación es más pronunciada para las empresas que no pertenecen a ningún grupo económico. El capital social parece cumplir una función mediadora entre el capital humano y las prácticas de elusión fiscal. Los resultados contribuyen a la literatura existente sobre el papel del capital social en el desarrollo regional y destacan el papel de los incentivos sociales no económicos en las prácticas comerciales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper explores the relationship between human capital, social capital (the strength of social norms and networks at the community level) and corporate tax avoidance practices. Using data for Ecuador, it finds that the proportion of accountants and occupational diversity at the canton level are negatively associated with tax avoidance, approximated by the effective income tax rate. This relationship is more pronounced for companies that do not belong to any economic group. Social capital appears to play a mediating role between human capital and tax avoidance practices. The results contribute to the existing literature on the role of social capital in regional development and highlight the role of non-economic social incentives in business practices.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[elusión fiscal]]></kwd>
<kwd lng="es"><![CDATA[capital humano]]></kwd>
<kwd lng="es"><![CDATA[capital social.]]></kwd>
<kwd lng="en"><![CDATA[tax avoidance]]></kwd>
<kwd lng="en"><![CDATA[human capital externalities]]></kwd>
<kwd lng="en"><![CDATA[social capital]]></kwd>
<kwd lng="en"><![CDATA[regional economics.]]></kwd>
</kwd-group>
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