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Evasión de impuestos nacionales en Colombia: anos 2001 - 2009

Author

Listed:
  • Orlando Darío Parra Jiménez
  • Ruth Alejandra Patiño Jacinto

Abstract

En este artículo se realiza una aproximación al tema de la evasión, se busca definir el concepto de evasión tributaria tomando como referencia aproximaciones económicas que hasta la fecha se han realizado. Inicialmente se exponen los diferentes conceptos; posteriormente se incluyen las causas y los efectos de la evasión a nivel general, luego se presentan los aportes resultado de las aplicaciones de algunos modelos de medición a nivel mundial y, por último se genera la estimación de la evasión en los impuestos nacionales como lo son el Impuesto de Renta y el Impuesto al Valor Agregado IVA para Colombia en los anos comprendidos entre el 2001 y el 2009, dichas estimaciones se realizan a partir de un modelo econométrico y la metodología utilizada consiste en el análisis de co-integración, dicha modelación concluyó que la evasión se redujo de 46.3% al 31.4% del recaudo total de los impuestos de Renta e I.V.A en el período de estudio.

Suggested Citation

  • Orlando Darío Parra Jiménez & Ruth Alejandra Patiño Jacinto, 2010. "Evasión de impuestos nacionales en Colombia: anos 2001 - 2009," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
    • Handle: RePEc:col:000180:011628
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    References listed on IDEAS

    as
    1. Cominetti, Rossella, 1994. "Ajuste fiscal y gasto social," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
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    More about this item

    Keywords

    Evasión Tributaria; Medición de la Evasión; Evasión en Colombia;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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